All India Performance Audit on MDM Scheme, The Principal Accountant General (G and SSA), A.P and Telangana state, Hyderabad has taken up the Performance Audit on “National Programme of Nutritional Support to Primary Education (Mid Day Meal Scheme – MDMS) in the State for inclusion in the Audit Report of C and AG of India.
So Certain information required regarding on below mentioned items by the Sr. Audit officer to the Principal Accountant General (G and SSA/AP and Telangana. In this connection, the following information may be furnished in the Proforma given vide Annexures for the period from 2009-10 to 2014-15. All the officials are requested to go through the contents of the letters of the Sr. Audit officer O/o Principal Accountant General (G and SSA) AP and Telangana , Hyderabad -04
and submit the required information in the prescribed proforma through Email and also submit the Hard Copies through Special Messenger as per your concerned district schedule and later they have to attend with Original records connected with Annexures /letters.
Accountant General Audit team will visited the schools and Mandal Educational Offices(MRCs) for verification of all Mid Day Meal Scheme records.
The team visited dates will be communicated later verification of records ie.,
2. Treasury Bill register,
3. Monthly Reports,
4. Cooking cost and CCHs honorarium Budget Register,
5. MME Budget and MME Stock Register,
6. Rice issue register,
7. School visit reorts on MDM,
8. Mandal level SMC meeting minutes on MDM,
9. other if any MDM
All India Performance Audit on Mid Day Meal(MDM) Scheme details, Annexures and related content files are provided here
Details of Annexures:
1) Coverage of schools/Centres – (Annexure – I)
2) Central assistance released – (Annexure –I A)
3) Coverage of children – (Annexure – II)
4) Implementation of the scheme in Drought Affected Areas – (Annexure – III)
5) Number of dropout children – (Annexure – IV)
6) Attendance Record – (Annexure – V)
7) Allocation of food grains – (Annexure – VI)
8) Food grains/meal returned – (Annexure – VII)
9) Kitchen-cum-Store (Primary, Upper Primary and High School) – (Annexure – VIII)
10) Status of infrastructure – (Annexure – IX)
11) Budget Estimation/Allocation, Releases Expenditure – (Annexure – X)
12) Meetings of SMCs – (Annexure – XI)
13) Amount released and incurred in respect of cooking by Centre and State and Amount released and incurred for MME by Centre – (Annexure – XII)
14) Inspection of Schools/Centres – (Annexure – XIII)
All India Performance Audit on MDM Scheme
Enrollment of children for MDM scheme:
The following information regarding enrollment of children for MDM scheme in the district for the period from 2009-10 to 2014-15 may be furnished.
1) Whether the department has collected/documented year-wise data of children who had attained the age of primary education but not been enrolled?
2) Whether all existing Primary, Upper Primary of Government, Aided, EGS, AIE and Madrasa schools were covered by the Department?
3) Whether any system was in place to assess the actual number of existing schools and schools targeted to be included during each year?
4) Whether any specific plan was formulated to create awareness by means of TV, Radio, print media etc. about the MDM scheme among parents of children identified and eligible but not enrolled? (Idea is to capture efforts/initiative of the department for ensuring enrolment.)
5) Whether any criteria was fixed for identification of children of poor and disadvantaged sections?
6) Whether the areas declared by the State government as drought affected were defined in accordance with the established procedures and guidelines issued by the Government of India.
7) Whether such identification of drought affected areas done in time?
8) Whether the provision of mid-day meals in such areas provided regularly and systematically?
9) Whether there are instances of non-convergence with other developmental Programmes, if any, may be stated.
10) Whether yearly targets were fixed for increasing enrolment of children? Were the targets achieved, if not, reasons for shortfall? Relevant copies may be furnished to audit.
11) What was the percentage of children enrolled out of the total number of poor and disadvantaged sections identified?
12) Whether enrolment of children in primary schools was increased?
13) Whether the department has specific data with regard to drop out children in MDM scheme? If so, the same may be furnished to audit.
14) Whether any action taken by the department to reduce the the dropout rate?
15) Whether the department has analysed the reasons for drop out?
16) Whether the department has specific data with regard to attendance of children in schools?
17) Whether the data of attendance of Govt. and Aided schools was being compiled regularly at district level?
18) Whether the attendance was increased?
19) Whether the teachers were involved in the operation of the cooking of Middy-meal?
20) What was the daily average time spent by the teachers to look after the cooking operation of Middy-meal?
21) Whether teaching was adversely affected, if any, due to involvement of teachers in the operation of the cooking of meal?
List of Schools Covered
A following list of schools covered under Mid Day Meal Scheme in the district for the period from 2009-10 to 2014-15 may be furnished to audit.
- List of Primary Schools ( Urban/Rural)
- List Education Guaranty Scheme (EGS) Urban/Rural
- List of Alternative and Innovative Education (AIE) Centres (Urban/Rural)
- List Upper Primary/High schools ( Urban/Rural)
- List of Madrasas/Matqabs
- National Child Labour Project (NCLP)
Allocation and Release of Food grains:
The following information regarding the allocation and release of food grains for implementation of Mid Day Meal Scheme in the district may be furnished.
1) Whether the assessment of food grains was made based on the number of children approved for availing mid day meals in the District by Programme Approval Board (PAB)?
2) Whether the allocation of food grains made on the norms of 100/150 grams per children?
3) Whether the district office submitted the requirement of food grains for implementation of the scheme on time?
4) Whether indent for the food grains was timely processed based on the indent received from the implementing agencies?
5) Whether first six monthly allocations were made in the first week of February of each financial year on the basis of number of children and number of school days of previous year approved by Programme Approval Board of MDM.
6) Whether second and final allocation was made in the first week of August after deducting the unspent balance available with the District out of food grains allocated during the previous year?
7) Whether district-wise allocation of the food grains was made separately for Primary, Upper Primary and High School classes in accordance with the number of children and number of working days approved for that district was made?
8) Whether district administration ensured that every consuming unit maintained a buffer stock of food grains required for a month to avoid disruption due to unforeseen exigencies?
9) Whether the District administration, on receiving the allocation from the State had sent schedule (periodicity and date/week) of lifting of food grains to the local FCI Depot depending on its requirement, transportation convenience and storage capacity?
10) Whether FCI ensured continuous availability of adequate quantity of good quality food grains, which will be in any case not less than Fair Average Quality(FAQ)?
11) Whether the State Government engaged reputed institute like CSIR/National Accreditation Board for Laboratories recognized labs for testing of food samples to ensure quality meal to the children and result of food tests?
12) Whether FCI had allowed the lifting of food grains as per the allocation of the State Government and lifting schedule provided by the District administration starting from 1st day of the month preceding the allocation quarter and upto 25th of the last month of the allocation quarter?
13) Whether FCI had made any modification in the quantity to be lifted?
14) Whether the lifting of the food grains was done in excess of the allocated quantity?
15) Whether a single (Govt/Semi-Government) agency with State/District wide jurisdiction and network was designated as the State Nodal Transport Agency for movement of food grains?
16) Whether appointment of transporters for movement of food grains from State/District godowns to schools were appointed by District Nodal Agency as per financial norms existing in the State?
17) Whether the State Transport Agency (State Civil Supplies Corporation) has been made responsible for lifting food grains for FCI godowns to designated authority at the taluk/block level.
18) Whether fool-proof arrangements were made to ensure the food grains are carried from the taluk/block level to each school etc., in a timely manner?
19) Whether FCI raised the bills pertaining to supply of food grains during a month to the District administration by the 10th day of the next month in the prescribed format and the District administration ensured the payment within 20 days?
20) Whether State Government had nominated an officer responsible for receiving the bills submitted by FCI and ensuring payment to it in time?
21) Whether there were cases of returning food grain/meal by the school due to substandard quality? If yes, number of such cases alongwith quantity of food grain/meal may be furnished.
Preparation and Serving of Cooked meal to Children
The following information regarding preparation and serving of cooked meal to children in the district for the period from 2009-10 to 2014-15may be furnished;
1) Whether the cooked meal was served to the children in each primary school/EGS/AIE Centres and in Upper Primary Schools (EBB) without any interruption/stoppage?
2) Whether the cooked meals served to children in each school/EGS/AIE Centre on all working days during the year.
3) Whether meal supplying NGOs been engaged as per norms/guidelines?(in case executing agency is NGO)
4) Whether the meals supplying agencies has been registered under Societies Registration Act or Public Trust Act and are in existence for a minimum period of 2 years?
5) Whether the cooked hot meal transported under the hygienic condition through a reliable transport system to various schools in case of centralized cooking.
6) Whether the teachers and other officials involved for ensuring that good quality food is served to children?
7) Whether any nutritional experts were involved in implementing and evaluation of menu and quality of foods served.
8) Whether the food prepared and tasted by atleast 2-3 adults including atleast one teacher before it is served to children?
9) Whether the State notified specific guidelines to ensure that a daily cooked meal of good quality was available to children without any interruption/delay?
10) Whether at least one mother was present to see that a good quality meal was served every day to children without interruption?
11) Whether mother was involved to supervise preparation of meals and feeding of children.
12) Whether the hygienic habits of persons involved in cooking maintained (Washing hands and feet before commencement of cooking/serving etc) was ensured and how? Were there any instances of failure to do so notice? How were these redressed?
13) Whether any training to cook-cum-helpers and district resource persons for managing safety of food grains and hygienic cooking was provided?
14) Whether there was display of information under RTI Act in respect of weekly/monthly basis of quantity/quality of food grains received etc.
15) Whether Weighing Machines were supplied to all schools/centres in the District?
16) Whether Children in Primary classes are provided with Pulse – 20 gms, Vegetables-50 gms, Oil-5 gms and children in Upper Primary classes are provided with Pulse – 30 gms, Vegetables-75 gms, Oil-7.5 gms? How it ensured?
17) Whether Iodiosed/double fortified salt was used for cooking meal?
18) Whether nutritional and economical Middy Meal was prepared and served.
19) Whether all the children were provided with micro supplements and de-worming, through administration of (a) six monthly dose f or de-worming and Vitamin-A supplementation, (b) weekly Iron and Folic-Acid supplement, Zinc and (c) other appropriate supplementation depending on common deficiencies found in the local area? All India Performance Audit on MDM Scheme
Kitchen cum Store room:
The following information regarding kitchen cum store room on implementation of Mid Day Meal Scheme for the period from 2009-10 to 2014-15 may be furnished.
1) Whether assistance provided for the construction of kitchen was properly utilized?
2) Whether the kitchen cum store established has the capacity to cater to needs of the entire strength of children of school?
3) Whether fuel like kerosene/Gas is used for cooking? The relevant records may be furnished to audit for scrutiny.
Nutritional level of the children:
The following information regarding nutritional level of the children on implementation of Mid Day Meal Scheme for the period from 2009-10 to 2014-15 may be furnished to audit.
1) Whether any survey or health check up was conducted to check the nutritional level in children?
2) Whether any study to identify the area specific nutritional deficiencies among children belonging to primary schools was conducted?
3) Whether provision of 100/150 grams of food grains per child per school day was adequate to cover the nutritional deficiencies identified?
4) Whether the nutritional level in children increased after implementation of MDM scheme? All India Performance Audit on MDM Scheme
Budget allocation and utilization of funds:
The following information regarding Budget allocation and utilization of funds on implementation of Mid Day Meal Scheme for the period from 2009-10 to 2014-15 may be furnished to audit.
1) What was the budget allocation and actual release by the Government every year to the District separately for each component of the scheme?
2) Whether actual allocation and release of funds to implementing agencies was in accordance with the state norms?
3) Whether the claim for release of transport subsidy processed by the State Nodal Transport Agency/MHRD as per procedure/norms provided?
4) Whether funds utilized for the purpose for which they were meant?
5) Whether there are any instances of diversion of funds due to savings?
6) Whether utilization certificates for the utilization of food grains and funds were received from concerned implementing agencies?
7) Whether there were any savings? If so, whether, it has been utilized as per order of the preference prescribed i.e. essential micro nutrients, meal of a better quality, improved infrastructure, and improved supervision.
8) Whether adequate budgetary provisions towards assistance for cooking cost and establishing systems for timely flow of funds towards all components of the Programme namely cooking costs, infrastructure, procurement of kitchen devices. etc.,?
9) Whether the preparation of budget was proper.
10) Whether budget was below the level of budget estimate of previous year?
11) Whether Govt. released the first installment during April/May of each year?
12) Whether the state finance department had delayed the release of funds after funds being sanctioned by the Central Government?
13) Whether 2nd installment was released by GOI during September/October of each year based on the progress of expenditure incurred out of first installment released?
14) Whether funds provisioned were adequate for implementation of the scheme?
15) Whether scheme funds are properly accounted for?
16) Whether there is a system of reconciliation of expenditure figures with the office of the CEO’s District, Taluk Office and other implementing agencies?
17) Whether the unspent balances were worked out and accounted for after considering balances of stock and cash at all levels i.e. State, District, Block and School.
18) Whether Bank Accounts are opened in Nationalised banks exclusively to maintain scheme funds.
19) Whether interest accrued on the scheme funds were properly credited by the banks.
20) Whether UC’s were furnished on time within three months from the close of the financial year? All India Performance Audit on MDM Scheme
Monitoring of the Mid Day Meal scheme
The following information regarding monitoring of the Mid Day Meal scheme for the period from 2009-10 to 2014-15 in the district may be furnished to audit.
1) Whether a computerized Management Information System (MIS) was established and were prescribed reports being generated at every level? Was the veracity of the data received periodically checked?
2) Whether Steering cum monitoring committees was set up at District/Block and local.
3) Whether the regular meetings of these committees were held at all levels in prescribed intervals?
4) Whether expenditure of Management, Monitoring Evaluation (MME) is as per norms in State/MHRD? (Central Government 2% and State Government 1.8% of cost of food grains, transportation and cooking costs).
5) Whether guidelines and modalities have been developed by State government for MDM Programme? Parameters i.e. children getting regularly a meal of quality and improve children’s nutritional status, attendance, retention/completion of primary education.
6) Were targets (25% of schools/EGS/AIE Centres/Madarsas/Maktabas in every quarter and all at least once in a year) for inspections by officers of the department fixed where MDMs were supplied? Was there any shortfall.
7) Whether field visits are planned, conducted, inspection report documented in findings submitted in SMCs meetings.
8) Whether remedial action/corrective measures were taken on the findings of the inspection reports?
9) Whether any system/mechanism been established to make regular assessments of the improvement in learning levels?
10) Whether evaluation of the scheme was being conducted by independent agencies at the State/District level and had the SMC taken action on reports of such independent monitoring/evaluation? Had the SMC assessed the impact of the scheme and taken corrective steps? All India Performance Audit on MDM Scheme
Certain more information regarding on following items
- Grievance and Redressal Mechanism
- Transportation charges
- Copies of Survey Report or Monitoring Report
- Copies of Annual Work Plans and Budget Proposals
- Details of Targets fixed for inspection of Schools
- Details of Bank Accounts Operated
- Cases of Misappropriation of funds/rice – details
- Implementation of State plan scheme of MDM for IX & X classes during the years 2009-10 to 2010-15
- Implementation of Mid Day Meal Programme in High Schools for Classes VI to VIII in EBB Mandals for the years 2009-10 to 2014-15
- Details of Allotment, Opening Balances, Lifting and off take of Food Grains under Mid day Meals Scheme.
- Details of Budget and expenditure sanctioned towards cooking cost, Honorarium and MME
- Details of toilet facility available in the schools
- nomination of Nodal officer or agency at district and block level
- Constitution of joint inspection teams to ensure the FAQ of rice and joint inspection reports.
- Targets fixed and achievements thereon.
- Details of expenditure under MME
- Records/ files relating to Aided schools
- Copies of “Utilization Certificates
- Quality, Safety and Hygiene under MDM
Annexures I to XIII Click here