dilip saha

Office of the State Project Director,
SSA Rajya Mission, Tripura
School Education department
Govt. of Tripura
Old Secretariat complex
Agartala, Tripura (W)
Tel: (0381) 232-3976,231-9108
Fax: (0381) 231-5791
E-mail: spossatripura@rediffmail.com
Node_15FJt.DirectorAuditLetter’13 Page: 1
No.F.11(18-3)-SE/SSA/2009/L Dated, Agartala, ……./……../ 2013
To
The Block Project Co-ordinator, SSA,
(Inspector of Schools),
Amarpur, Gomati District.
Subject: - Internal Audit of SSA Accounts – 2012-13.
Sir,
In partial modification of this office letter of even number 21st January’13 on the
subject referred to above, it is informed that Sri Gour Chand Debbarma, Auditor, State
Office of SSA will substitute Sri Paritosh Debbarma to work with Sri Amit Kr.
Debbarma in the proposed Audit work in the Office of the BPC, Amarpur during the
period from 31st January’13 to 2nd February’13.
The audit programme scheduled for the Office of the BPC, Udaipur during the period
January 28th-30th, 2013 has been postponed due to Assembly Election Duty of Sri
Paritosh Debbarma, Auditor.
This is for favour of your information and taking necessary action.
Yours faithfully,
(A.K. Reang)
Addl. State Project Director
Copy to:
1. Finance Controller, State Office of SSA for information.
2. Sri Gour Chand Debbarma, Auditor, State Office of SSA for information and compliance
with a direction to submit report within 7 days from the date of completion of the Audit
work.
3. Sri Amit Kr. Debbarma, Auditor, State Office of SSA for information and compliance with a
direction to submit report within 7 days from the date of completion of the Audit work
4. Smt. Pinku Bhowmik, Senior Computer Assistant for information.
5. Sri B.P. Banik, Office Assistant for information.

Govt. of Tripura
Tel: (0381) 232-3976,231-9108
Fax: (0381) 231-5791
No.F.11(18-3)-SE/SSA/2009/L(III) Dated, Agartala, ……./……../ 2014.
To
The Block Project Coordinator, SSA
Inspector ofSchools, Chailengta,
Dhalai District.
Subject: - Internal Audit ofSSA Accounts 2014-15-follow-up actions on observations.
Sir,
An internal audit was carried out in your office, in the office of Joint Block Project
Coordinator (Inspector of Schools, Chailengta, TTAADC) and some schools under your jurisdiction to
check and verify accounts of SSA Programme for the year 2014-15 for the period from April to September,
2014. Exercise of audit was done during the period from October 28th to31st 2014.
Accordingly, the audit team consisting of Sri Amit Kr. Debbarma and Sri Biswajit Das,
Auditors ofState Office of SSA has submitted detailed report based on observations.
Now, it has become necessary to take up follow up actions on the following major
observations:-
1. Block Project Office, Chailengta.
An amount to Rs.9,000/- was paid as loan to Sri Mangal Debbarma, Office
Superintendent on 17th May,2014 for the purpose of Income Tax Return. Payment of
such amount on loan is highly irregular and objectionable. Till date of audit the amount
has not been realized. This is a serious lapse in view of financial transparency. Immediate
action must be taken for realization ofthe amount.
2. Joint Block Project Office, Chailengta.
(i)It is transpired from Cash Book that an amount of Rs.22,000/- is shown as expenditure
on 9.4.2014 for school repairing, but no vouchers and utilization certificate were
produced to the audit team. It is clearly a financial irregularity. Immediate action must
be taken to regularize the matter.
(ii) Again on 27.06.2014 in Cash Book an amount of Rs.50,000/- is shown as expenditure
for construction of toilet, but no utilization/ adjustment of the expenditure has been done
till date of audit.
3. East Tilakpara J.B. School
It is observed that an amount of Rs.3,000/- has been spent from SSA Account for Mid-
Day-Meal purpose. It is not permissible and the amount should immediately be
refunded to SSA Account.
4. Mangalballav S.B. School

Govt. of Tripura
Tel: (0381) 232-3976,231-9108
Fax: (0381) 231-5791
The Cash Book and Bank Pass Book was found not reconciled.
Contd….p/2
2
5. Thana Complexpara J.B. School
Accounts of SSA and Mid-Day-Meal are maintained in the same Bank Account and same
Cash Book, it is totally irregular. Immediate action should be taken to separate the
accounts.
6. Hokutwisha H.S.School
Despite prior information the Head-teacher of the school did not make any arrangement
for audit of accounts of SSA. The teacher maintaining accounts was found absent. It was
reported that he had been on duty to Bank. It seemed suspicious.
You are requested to look into the above financial irregularities and take immediate
corrective step.
Detailed report on action taken must reach to the office of the undersigned by 20th
December,2014.
(U.K. CHAKMA)
State Project Director

Govt. of Tripura
Tel: (0381) 232-3976,231-9108
Fax: (0381) 231-5791
No.F.11(18-3)-SE/SSA/2009(L-1) Dated, Agartala ……………………2014
To
The Joint Block Project Co-ordinator, Khumulwng,
Inspector of Schools, Khumlwng ,TTAADC, West Tripura
Sub: Follow-up action on Internal Audit observations in respect of Schools under Joint Block
Project Co-ordinator (Inspector of Schools) Khumulwng, TTAADC.
Sir,
You might be knowing that one Internal Audit was carried out in different schools under your
jurisdiction during the period from 25.11.2014 to 26.11.2014 for checking and verification of Accounts of
SSA funds allocated during the Financial Year 2014-15 up-to 2nd
quarter ending September, 2014.
Sri Saptarshi Kar and Sri Dilip Kr. Saha, auditors of State Office of SSA Rajya Mission Tripura
who have carried out the Internal Audit have accordingly submitted a detailed report based on their
observations made during checking and verification of SSA Accounts in the schools.
Now it has become necessary to take up follow-up actions on the major lapses and financial
irregularities as contained in the Internal Audit Report.
You are requested to arrange for taking up corrective follow-up actions on the following:-
1. Chatradhankami J.B. School (SMC) (UnderMandai Block
(i) The Bank PassBook was found not updated fora longtime,thismustbe updatedimmediately.
(ii)The School Authority failed to produce accounts related registers to the audit team like Cash Book, Ledger,
Cheque Issue Register, Stock Register etc. The HMmay be instructed to take immediate action for opening
of all registerandmaintainthemproperlyandregularly.
2. Maa Saradamani J.B. School(SMC) UnderMandai Block
The Bank Pass Book was found not updated for a long time. The School Authority may be advised to update
the same regularly.
3. Ramnath Cobra J.B. School (SMC) under Mandwi Block
The Ledger book has not produced to the Audit Team, the School Authority may be advised to open the
Ledgerimmediatelyandmaintainregularly.
4. Myluma Model J.B. School (SMC) underMandwi Block

Govt. of Tripura
Tel: (0381) 232-3976,231-9108
Fax: (0381) 231-5791
The School Authority failed to produce Cash and Ledger Books to the Audit Team. He may be asked to
update boththe books.
5. Chintaharan Para J.B. School (SMC) UnderOld Agartala Block
The School Authority is maintaining MDM and SSA Accounts in the same Bank Account and Cash Book. He
may be instructedtoimmediatelyseparatethe accounts.
6. Kalyan Thakur Para J.B. School (VEC) UnderJirania Block
7. Madhabkami J.B. School UnderJirania Block
8. Pukhiri Hatai J.B. School (SMC) Under Mandai Block
SSA bank interest has been spent without approval of higher authority. The money thus spent may be
refundedtoSSA account.
9. Dindayal Para J.B. School (SMC) UnderMandai Block
SSA bank interest has been spent without approval of higher authority. The money thus spent may be
refundedtoSSA account.
One Action Taken Report in case of all the schools should be submitted to the Office of the under-signed
within15th
January,2015.
Yours faithfully,
(U.K. Chakma)
State Project Director
Copy to:-
 Principal Officer (Education), T.T.A.A.D.C , Khumulwng for information and taking necessary
action.

Govt. of Tripura
Tel: (0381) 232-3976,231-9108
Fax: (0381) 231-5791
No.F.11 (18-3)-SE/SSA/2009 (L-1) Dated, Agartala……………………..2015
MEMO
Sub: Cash verification of different schemes and other funds in School Education Department.
This has a reference to the Note of Principal Secretary, School Education Department communicated vide
No.F.1(1) – PS/SE/2014/231-33 dated 27th April,2015 wherein it has been decided to take up the task of
verification of Cash Books and other relevant registers/documents being maintained in the offices of the District
Education Officers, Inspectors of Schools (State and ADC) and different schools.
Accordingly, one group of officials of the State Project Office will assist District Education Officer, Unakoti in
Cash verification of Unakoti District during 12 May to 13 May,2015 as per schedule given below:-
All concerned shall be ready with updated accounts up to May, 2015 along with all bills, vouchers, registers
and all other relevant documents.
The team shall visit offices to check and verify accounts of different schemes and other funds.
The team should be provided with necessary assistance and Co-operation.
(U.K. Chakma)
Addl. Secretary and State Project Director
Copyto:
All membersof the teamforinformationandcompliance.
DistrictEducationOfficer,Unakoti District,forinformation andtakingnecessaryaction.
Inspectorof Schools,Kailasahar forinformationandtakingnecessaryaction.
Name of
District
Team of
officers/officials
Date Venue Offices to be
covered
Unakoti
1. Sri Shiladitya Bhowmik,
Finance Controller
2. Sri Biswajit Das
(Auditor)
12/05/2015
 District Project
Office, Unakoti,
 Education
Inspectorate,
Kailsahar
 District Project
Office, Unakoti,
 Education
Inspectorate
,Kailasahar
 6 H.S. schools to be
selected by District
Education Officer
13/05/2015
10 H.S. schools to be
selected by District
Education Officer

Govt. of Tripura
Tel: (0381) 232-3976,231-9108
Fax: (0381) 231-5791
Smt.PinkuBhowmik,Sr.ComputerAssistantforinformation.
No.F.11 (18-3)-SE/SSA/2009 (L-1) Dated, Agartala……………………..2015
MEMO
Subject: - Audit of SSA Accounts-2014-15 upto 31st
May, 2015.
Accounts of SSA will be audited for the financial years 2014-15 and 2015-16(upto 31st
May, 2015). One team
of auditors consisting of Sri Dilip Kr. Saha and Sri Amit Kr. Debbarma working in the State office of SSA shall
accordinglyconductthe auditas per schedule appendedbelow:-
Period Offices / institutions to be covered
3rd
to 6th
June,2015
 Block Project Office, Sonamura
 BlockResource Center- Melaghar, Boxanagar and
Kathalia Blocks
 School Management Committee -5
 Cluster Resource Center -5
 Village Education Committee -5
The audit team shall visit office, Resource Centers and schools to check and verify accounts of SSA for the
periodmentionedabove.
The BRC/CRC Coordinators, Secretary of SMCs, VECs and Accounts staff of Block Project Office shall be
instructed to attend the audit with updated accounts along with all bills, vouchers, registers and all other relevant
documents.
All concernedshall accordinglytake appropriate actionformakingthe auditworkeffective.
The audit team shall submit a comprehensive report based on the findings/observations made in course of
audit of accounts along with specific suggestions to overcome the weaknesses identified. Minor discrepancies,
lapsesandprocedural defectsshall be settledonspot.
(U.K. Chakma)
To
1. The membersof auditteamforinformationandcompliance.

Govt. of Tripura
Tel: (0381) 232-3976,231-9108
Fax: (0381) 231-5791
2. Block Project Coordinator, Inspector of Schools, Sonamura, Sepahijala District for information and
compliance.
Copy to:-
DistrictProjectCoordinator,SepahijalaDistrictforinformation.
No.F.11 (18-3)-SE/SSA/2009 (L-1) Dated, Agartala……………….2015
MEMO
May, 2015.
Accounts of SSA will be audited for the financial years 2015-16(upto 31st
May, 2015). One team of auditors
consisting of Sri Dilip Kr. Saha and Sri Amit Kr. Debbarma working in the State office of SSA shall accordingly conduct
the auditas per schedule appendedbelow:-
23rd
to 27th
June,2015
 Block Project Office, Kanchanpur
 BlockResource Center- Jampui, Damchara, Dasda
and Pacherthal Blocks
documents.
(U.K. Chakma)
To

Govt. of Tripura
Tel: (0381) 232-3976,231-9108
Fax: (0381) 231-5791
2. Block Project Coordinator, Inspector of Schools, Kanchanpur, North Tripura District for information and
compliance.
Copy to:-
DistrictProjectCoordinator, NorthTripuraDistrictforinformation.
No.F.11 (18-3)-SE/SSA/2009 (L-I) Dated, Agartala……………….2015
To
The Block Project Co-ordinator,
Inspector of Schools,
Office of the Inspector of Schools,
Kanchanpur,North Tripura District
Sub: Observations of Audit Report.
Sir,
An Audit team of SSA Rajya Mission Agartala was conducted a Audit work at your office
on 23.06.2015 and find the under mentioned facts and reported in the audit report.
Observations are:-
1. At the time of audit it was revealed that Rs.63792/- has been recovered from a salary bill.
But the audit team could not find how much amount to be recovered and how much
amount have been fixed against the said employee. About this matter no records were
produced to audit.
2. Rs.15,00,000/- has been credited to the SB account of an engineer, working under District
Education Office, Kailasahar, Unakoti District. The cause behind it was unknown to the
audit team.
3. A DRW. is working at the office of the Block Project Co-ordinator, Kanchanpur for a long
time and paid Rs. 4000/- per month without any approval of any higher authority.
Now, you are hereby requested, to inform to the undersigned what the matters behind
the above mentioned observations are.
Yours faithfully,

Govt. of Tripura
Tel: (0381) 232-3976,231-9108
Fax: (0381) 231-5791
(A.C. Das)
Copy to: Addl. State Project Director
 District Project Co-ordinator (District Education Officer),North Tripura District,
Dharmanagar for information
MEMO
July, 2015.
Accounts of SSA will be audited for the financial years 2015-16(upto 31st
July, 2015). One team of auditors
consisting of Sri Dilip Kr. Saha , Sri Amit Kr. Debbarma and Sri Biswajit Das working in the State office of SSA shall
accordinglyconductthe auditas per schedule appendedbelow:-
21st
to 23rd
July,2015
 Block Project Office, Bishalgar
 Block Resource Center- Charilam and jampoijola
Blocks
documents.

Govt. of Tripura
Tel: (0381) 232-3976,231-9108
Fax: (0381) 231-5791
(A. C. Das)
To
2. Block Project Coordinator, Inspector of Schools, Bishalgar, Sipahijala District for information and
compliance.
Copy to:-
DistrictProjectCoordinator,SipahijalaDistrict. forinformation.
MEMO
July, 2015.
Accounts of SSA will be audited for the financial year 2015-16(upto 31st
July, 2015). One team of auditors
consisting of Sri Dilip Kr. Saha and Sri Biswajit Das working in the State office of SSA shall accordingly conduct the
auditas per schedule appendedbelow:-
19th
to 22nd
August,2015
 Block Project Office, Udaipur
 Block Resource Center - 2
documents.

Govt. of Tripura
Tel: (0381) 232-3976,231-9108
Fax: (0381) 231-5791
(A.C.Das)
To
1. The membersof audit team for informationand compliance.
2. Block Project Coordinator, Inspector of Schools, Udaipur, Gomati District for information and
compliance.
Copy to:-
1. District Project Coordinator, Gomati District for information.
2. Smt. Pinku Bhowmik,Sr. ComputerAssistant for information.
MEMO
Subject: - Audit of SSA, RMSA and General Cash Accounts under North and Dhalai District-2015-16
Accounts of SSA, RMSA and General Cash will be audited for the financial year 2015-16(up to 31st
August,
2015). One team of officers and auditors consisting of Sri B.Das (DEO north Tripura Dist.), Sri S.R Das (DEO Dhalai
District) and Sri Dilip Kr. Saha & Sri Biswajit Das workingin the State office of SSA shall accordingly conduct the audit
as per schedule appendedbelow:-
Name of the
District
Date of visit Offices / institutions to be covered Name of the Officer and
Auditors
NORTH
TRIPURA District
Dharmanagar
14th
, 15th
and
16th
September
2015
1. 1. PratyekroyHigherSecondary School,
2. Padmabil HigherSecondary School,
3. AnandaBazar HighersecondarySchool.
4. Baghan HighersecondarySchool.
5. Durgaram Reang para HigherSecondary
School.
6. Sribhumi VidhyabhabanHigherSecondary
School.
Sri BarunDas.(DEO North)
Sri DilipKr.Saha(Auditor)
Sri BiswajitDas(Auditor)
DHALAI
DISTRICT
Ambassa
17th
and 18th
September
2015
1. Kathal chara TMC. HigherSecodary
School.
Sri S.RDas.(DEODhalai)
Sri Dilipkr.Saha(Auditor)
Sri BiswajitDas(Auditor)
The audit team shall visit schools to check and verify accounts of SSA, RMSA and General Cash for the period
mentionedabove.
All concernedshall be readywithupdatedaccountsupto31st
August2015.

Govt. of Tripura
Tel: (0381) 232-3976,231-9108
Fax: (0381) 231-5791
All concernedshall accordinglytake appropriate actionformaking the auditworkeffective.
(Smt. Kuntal Das, TCS)
Joint State Project Director.
To
1. The membersof audit team for informationand compliance.
2. District Project Coordinator, Dharmanagar, North Tripura District for information and compliance.
3. District Project Coordinator, Dhalai District, Ambassa for information and compliance.

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