Audit of Aided Primary, U.P and High Schools – Certain –Instructions

 Memo. No.ESE-02-18022/93/2020-PS-3-CSE 20/09/2020 

Sub : School Education- Private Aided Schools -Audit of Aided Primary, U.P
and High Schools in the State- Certain –Instructions-Issued –
Regarding. 

Ref : 

1. Grant in Aid Code.
2. G.O.Ms.No.172 Edn (Rules) Dt:27.03.1986. 

All the District Educational Officers in the State are informed that as per
sub rule (a) of Rule 6 of G.O.Ms.No. 172 Education (Rules) Dt: 27-03-1986,

the accounts of every educational institution receiving grants out of the
State funds shall be inspected and audited at the end of every financial year
by the departmental auditors deputed by the director. The management is
required to submit financial statement with supporting statements as
referred to in Annexure-IV of above said G.O to the Director not later than
the first May of every year. On receipt of the financial statement and after
preliminary verification of the Statement, the management of the
institutions concerned shall be intimated well in advance about the
commencement of audit of accounts of their institutions. The auditor shall
scrutinize the statements with reference to relevant records of the
institutions .The object of the departmental audit conducted by the auditor
is mainly to see whether the grants given by the Government and other
sources are properly utilized for the purpose for which they were
sanctioned. 

2. In view of the above all the District Educational Officers in the State are
requested to: 

a. Find out which managements have not submitted their financial
statements before May 2020 and give a notice to them to furnish the
accounts by 25th September and also call for their explanation why
necessary action should not be taken against the management for such a
grave lapse, and 

b. Take up the issue with District Collectors to issue instructions to the
auditors working in the districts such as Local Fund Auditors to take up the
audit of all aided Schools existing in their Districts including High Schools
also from 21st September, 2020.  

Download proceedings copy  || GO NO 172 Dt:27.03.1986