"It was observed that financial guidelines were not strictly adhered to by the state under the programme. Interventions approved in 2011-12 were implemented by the state in 2012-13 without revalidation. Advances have been shown as expenditure in the annual accounts," central government officials have observed in the case of Goa.
The RMSA programme has been designed on the lines of the Sarva Shiksha Abhiyan for universalization of education but at the secondary school level.
"The utilization certificate for 2011-12 was submitted by the state on the letterhead of the chartered accountant. It was not in the prescribed format and there were discrepancies in the figures. Balance sheet, expenditure and income account, bank reconciliation statements etc have not been submitted by the state," the human resource development officials said in their warning to the Goa government authorities that attended a RMSA review meeting in Delhi earlier this year.
The state was advised to carry out capacity building of its officials in financial matters.
A grant of Rs 53,500 was released to the state government for the year 2008-09. Utilization certificate for the amount is still awaited from the state.