ISGP APA QUALIFYING GUIDELINES

Subhrapratim De

6 years ago

APA TOOL for 2018 – ISGP APA QUALIFYING GUIDELINES

A: Basic Minimum Conditions (BMCs) which MUST be fulfilled to qualify for grant

Objective Assessment Criteria	Means of Verification	Documents required to be collected
1. GPs are generating Own Source Revenue (OSR) in a steady manner	Yearly CCER The Own Source Revenue of the Gram Panchayat including Tax and Non-Tax receipt (recurring and specified items) {excluding arrears} in FY 2017 – 18 must increase from the previous FY 2016 – 17	CCER for FY 2017-18 and FY 2016-17 Yearly computation sheet to check bifurcation of the Arrear and current year’s collection.
2. The GP does not have an adverse or disclaimed audit opinion that relate to year not earlier than preceding 2 years	Review the Audit Opinion of the Latest Audit Report for the GP for the FY 2017-18 or FY 2016-17 (The data will be shared centrally) Gram Panchayats will have to submit the latest available Audit Report of the Audited Accounts of External Audit done by ELA under CAG that relate to FY 2016-17 or FY 2015-16 and such Audit Report must not be “adverse”	Summary Audit Report Rating with letter of ELA for all the GPs from the PMU
3. Upa-Samiti plan based integrated GP plan and budget (Form 36) approved by the GP by 31^st March 2018	Plan Documents with General Body meeting (Specially Conveyed Meeting) resolution approving the Upa samiti based GP plan and budget (Form 36) Compliance with quorum (50% of the total members are present) for the meeting If there are more than one meeting, check above documents for both meetings In case the dates fall on weekend then, the previous working day is to be considered	Minutes of the GB meeting Plan document – 1^st page and last page
4. The Gram Panchayats shall maintain the computerized accounting system regularly as per norms of the State Govt.	Last Form 26 applicable at the time of field visit is uploaded within 7th working day of the next month Check if last 5 issued cheques entered in GPMS within 15 days of issue	System Generated report of GPMS to be collected from PMU to check the date of upload of form 26 of the relevant month

B: Expanded Minimum Conditions (EMCs) which MUST be fulfilled to qualify for a higher level grant

Objective Assessment Criteria	Means of Verification	Documents required to be collected
1. The Gram Panchayat shall have to achieve a minimum of 60% expenditure across all untied fund (received up to and including third quarter) within fourth quarter of the Financial Year	Actual receipt during 01.04.2017 to 31.12.2017 vs actual expenditure during 01.04.2017 to 31.03.2018 for PBG, FFC grant and OSR Information for all quarters drawn from GPMS portal centrally/CCER	CCER for FY 2017-18 upto December 2017
2. Progress of GP’s annual decentralized Plan implementation	25%* of the activities planned has been implemented No. of activities implemented v/s no. of activities planned for PBG and FFC funds (Both Original Plan and Supplementary Plan) for FY 2017-18 *For APA 2019 onwards MOV shall be 50% of the originally planned activities implemented through PBG and FFC funds.	ME 3 to be checked based on data provided by the PMU

Objective Assessment Criteria

Means of Verification

Documents required to be collected

1. The Gram Panchayat shall have to achieve a minimum of 60% expenditure across all untied fund (received up to and including third quarter) within fourth quarter of the Financial Year

Actual receipt during 01.04.2017 to 31.12.2017 vs actual expenditure during 01.04.2017 to 31.03.2018 for PBG, FFC grant and OSR
Information for all quarters drawn from GPMS portal centrally/CCER

CCER for FY 2017-18 upto December 2017

2. Progress of GP’s annual decentralized Plan implementation

25%* of the activities planned has been implemented
No. of activities implemented v/s no. of activities planned for PBG and FFC funds (Both Original Plan and Supplementary Plan) for FY 2017-18

*For APA 2019 onwards MOV shall be 50% of the originally planned activities implemented through PBG and FFC funds.

ME 3 to be checked based on data provided by the PMU

C: Score based Performance Benchmarks

Theme 1: Planning and Budgeting – 18 Marks

Performance Criteria – Ensuring Quality and Timeliness of Planning and Budgeting

Objective Assessment Criteria	Means of Verification	Documents required
1. The Plan and Budget was approved by the General body of the GP in a single agenda meeting in the presence of at least 50% of the existing members on or before 31^st March of the calendar year of APA	Attendance status taken from the minutes of the General Body meeting approving the Plan and budget. Check if GP plan for 2018-19 uploaded in PlanPlus within 30 June 2018 Next year onwards it will be 31 May	Minutes of the GB meeting (last page of the resolution) and attendance page
2. Annual Plan is prepared through bottom up approach	Eight randomly selected activities/schemes from the GP plan is mentioned in at least three different Upa Samitis and mentioned in two different Gram Sansad meeting(s)
3. Quality of Form 36	Check whether total of receipt side of “PBG” matches with the expenditure side	Form 36
4. Compliance with the negative list	Check the declaration in the GB meeting resolution with respect to compliance with negative list.	Declaration generated from ME3 duly signed by GP Pradhan
5. WBMS is maintained regularly	Check updated entry in ME1 & ME2 module	See the updated ME1 and ME2 from the system centrally.
6. Proper implementation of VGDI	At least one scheme is incorporated in the plan among each of the top three VGDI Sansad(s)	VGDI format – Kha Relevant page of annual plan
7. Comparison of plan uploaded in Plan Plus with approved plan document (PBG and FFC)	Check whether at least 75% of the plan uploaded in Plan Plus matches with the GP integrated plan (hard copy) which was approved by the General body of the GP in a single agenda meeting

Theme 2: Project Execution and Service Delivery – Quality of Procurement Process and Service Delivery – 37 marks

Objective Assessment Criteria	Means of Verification	Documents required
1. Mitigation Measures against planned activities in respect of Environmental Safeguards	Two stage ESMF compliance report for sample three activities under PBG with dated signature of Nirman Sahayak	2 stages ESFM compliance report to be collected * Onsite 2 stages photographs related to ESMF measure will be checked from APA 2019
2. Quality of DPR in respect of PBG and OSR funded infrastructural activities	Verify that at least three randomly selected implemented infrastructure activities/schemes have completed DPR (design, drawing and vetted estimate)	Photo of estimate page
3. (a) Quality of Comparative statement	Comparative statement must have rates/quotes/bids from at least 3 suppliers/contractors and is signed by at least one GP employee and two GP members including the Pradhan along with bidders (for 3 activities)	Photo of comparative statement Filled in checklist of docs verified in Proc file
(b) Quality of NIT and Procurement Record.	For the 3 activities selected above, verify consistency with the procurement manual. Complete records including 3 photographs for each scheme of all procurement documents are available in individual file The suppliers should have adequate credentials in similar nature of jobs Contract signed with the vendor is available Work completion certificate for completed works Updated scheme and programme register maintained at the GPs and available for inspection Check Complete Records [minutes of meeting approving the particular procurement, tender / quotation notice, comparative statement, work / supply order, measurement book / stock entry, payment (bill / voucher / cash book entry etc.) and 3 photographs] Receipt copy of NIT with official seal and signature showing that NIT published/received in prescribed places/authority and within due time and different types of activities do not appear in a single NIT. * 2^nd Call/3^rd Call tenders not having at least 3 bids not to be considered.	Photo of work order Photo of comparative statement
(c) Geo Tagging / Documentation of implemented Schemes.	Verify for sample 3 activities, the concerned registers (Program Register, Asset Register) Verify whether the works has been completed as per the envisaged deadline in the contract with the vendor For sample 3 activities, Check from GIS website / centrally available data For Phase 2 – check only registers and For Phase 1 also check Geo Tagging	Relevant page of program and asset register
4. Timely utilization of Untied Funds	Actual expenditure during 01.04.2017 to 31.03.2018 for untied funds represents at least 80% expenditure of the actual receipts during first three quarters	CCER for FY 2017-18
5. Creation of sustainable assets	Per activity investment is at least Rs. 2 Lakhs in 50% of completed activities in 2017-18 out of Untied Fund	ME3 Report of list of projects
6. Fund allocation for O&M of assets.	Check from ME3 whether at least 25% investment has been made for O&M purpose.	ME3 Report of list of projects
7. Utilization of Own Fund for infrastructure development	At least 50% of Own Fund has been utilized for creation of infrastructure.	CCER for FY 2017-18
8. Regularity of conduct of Artha-O-Parikalpana Upa-Samiti	Signed minutes of at least four meetings of the Finance and Planning Sub-Committee in the last financial year where schemes/projects were considered for implementation.	Signed minutes last page
9. Creation of remunerative assets	Verify whether GP has created any community level remunerative assets	Asset register
10. Verify whether the GP has issued trade registration certificate and approved building plan	Verify from the records/application maintained by the GP	Relevant register last page
11. Quantum of increase in OSR w.r.t previous year	Verify the % OSR increased by the GP from CCER	CCER for FY 2017-18 and 2016-17
12. Quality of planned activities implemented	Verify the % of planned activities implemented during the year (PBG and FFC funds)

Theme 3: Accounting, Financial Reporting and Audit – Strengthening PFM Systems and Own Source Revenue – 20 marks

Objective Assessment Criteria	Means of Verification	Documents required
1. The GP has a clean statutory audit opinion.	(i) The GP has received “Unqualified Audit Opinion” in the Audit Inspection Report for the last financial/last available year (not more than two years) (OR) (ii) The GP has received “Qualified Audit Opinion” in the Audit Inspection Report for the last financial/last available year (not more than two years) (OR) (iii) The GP has received “Disclaimer” or Adverse Audit Opinion” in the Audit Inspection Report for the last financial/last available year (not more than two years)	Annual Audit Report
2. Bank Reconciliation Statement Prepared	Check the Bank Reconciliation Statement of all the untied fund (CFC / PBG) bank accounts and ensure that balances matches with both Cash book and well as Pass book	BRS and Copy of closing balance in Pass book
3. Uploading of Form 26 in GPMS portal	Verify that at least 11 monthly financial reports have been uploaded in GPMS within 7 working days from the end of the respective month	System Generated report of GPMS to be collected from PMU to check the date of upload of form 26
4. Timely approval of Form 27	Verify the GB resolution and ensure that Form 27 (Annual) is approved within 30 April 2018	GB resolution
5. ATR of ELA observation	ATR has to be submitted within 35 days of receiving the ELA report	Receipt Copy by BDO office
6. Maintenance of Asset / Immovable Property register and Programme Register	Check Asset / Immovable Property Register is updated for the activities undertaken during the project period Check Programme register is updated for the activities undertaken during the project period The above needs to be checked for 5 activities (PBG and FFC funds)

Theme 4: Participation, Transparency and Accountability – Citizen participation and voluntary disclosure by Gram Panchayat – 25 marks

Objective Assessment Criteria	Means of Verification	Documents required
1. Quality and timeliness of Gram Sansad Meetings	Verify from the minutes whether Gram Sansad (both half yearly & annual) meeting should be held within May and November or as notified by the State Govt. for randomly selected 2 gram sansads. Ascertain that at least 50% of participants were women by reviewing the minutes of the relevant meetings of the two Gram Sansads Verify whether meeting has been captured in GIS/WBMS as applicable	Meeting minutes Check online in GIS / WBMS as applicable from the PMU
2. Quality and timeliness of Gram Sabha Meeting	Gram Sabha meeting resolution with attendance is available or not Should be held within timeline Review the minutes of the meeting to ascertain that at least 50% of the participants were women Check whether the meeting is captured in GIS/WBMS as applicable	Meeting minutes Check online in GIS and WBMS portal
3. Land donation Register	Check whether the land donation register is maintained as per the prescribed format	Register last page
4. Citizen communication	Verify that the information booklet is available and the content of booklet is dealt with 10 selected issues [Order no. 342(19)/ISGPP/CB-4/2016, dated 23.09.16]
5. Proactive Disclosure	Verify that the GP has a notice board Verify the wall writing / display board / flex related to scheme
6. Redressal of Grievances	Verify the status of grievances raised in the GRMS system *GRMS data will be available centrally	Data from GP from GPMS

Section II (for FFC P.G) : Service Delivery and Revenue Mobilization

Objective Assessment Criteria	Means of Verification	Marks Allocation
1. Display of sector-wise FFC expenditure in dashboard / website URL of MoPR/GPMS of previous year (road, water supply, sanitation, street lighting, building)	Dashboard / website URL of MoPR/GPMS ensuring that the expenditure covers all core sectors (road, water supply, sanitation, street lighting, building)
2. Immunisation status in the GPs (Full immunisation of 0-2 years each children)	Report to be collected from the district authority/ Health and Family Welfare department	Yes – 10 marks No – 0 marks
3. Quantum of increase in OSR w.r.t previous year	Verify the OSR generated by the GP from CCER (a) between 0-10% (b) between 10-25% (c) between 25-50% (d) more than 50% Verify the % of OSR generation w.r.t. FFC grant (a) Between 0-10% (b) Between 10-20% (c) Between 20-30% (d) More than 30%	Verify the OSR generated by the GP from CCER (e) between 0-10% – 5 marks (f) between 10-25% – 10 marks (g) between 25-50% – 15 marks (h) more than 50% – 20 marks Verify the % of OSR generation w.r.t. FFC grant (e) Between 0-10% – 15 marks (f) Between 10-20% – 20 marks (g) Between 20-30% – 30 marks More than 30% – 40 marks
4. Open Defecation free (ODF) status	Verify from the central database (http://www.swachhbharatgramin.in/sbm/home/) for status during 2017-18 FY	Yes – 30 marks No – 0 marks