Three Centres, One Godown: Allocating THR Before the Audit
The CDPO asks for a one-page monthly report from three anganwadi centres before a stock audit. Centre A has 52 registered children aged 6–36 months and recorded 40 attendances on the last working day; Centre B has 38 registered and 29 present; Centre C has 45 registered and 36 present. Each registered child is entitled to 2.5 kg THR for the month. The godown has 80 packets of 2.5 kg, of which 10 are torn and cannot be issued. Earlier in the month A received 30 packets, B received 20 and C received 25. Across the three centres there are also 12 pregnant women and 9 lactating mothers entitled to THR: A has 6 pregnant and 4 lactating, B has 3 and 2, C has 3 and 3. The godown has no separate stock for women. The report is due tomorrow, the supervisor wants 'equal distribution', and the worker knows that equal distribution will leave the largest centre short.
1. Calculate the total monthly THR entitlement for all beneficiaries, the usable stock available for the month, and the gap. Show each step.
Read the worked answer
Registered children = 52 + 38 + 45 = 135. Women beneficiaries = 12 pregnant + 9 lactating = 21. Total beneficiaries = 156. Entitlement = 156 × 2.5 kg = 390 kg (156 packets). Usable godown stock = 80 − 10 torn = 70 packets = 175 kg. Packets already issued = 30 + 20 + 25 = 75 packets = 187.5 kg. Total usable for the month = 70 + 75 = 145 packets = 362.5 kg. Gap = 390 − 362.5 = 27.5 kg, i.e. 11 packets of 2.5 kg. If the 10 torn packets are included by mistake, the apparent stock rises by 25 kg and the gap is hidden; they must be kept out of the issue register and returned with a damage report.
2. The supervisor wants the remaining 70 usable packets divided equally (24, 23, 23). Using per-centre entitlement, earlier issues and women beneficiaries, propose a defensible allocation.
Read the worked answer
Per-centre remaining need: A has 52 children + 10 women = 62 beneficiaries × 2.5 kg = 155 kg = 62 packets; earlier received 30, so remaining need 32 packets. B has 38 + 5 = 43 beneficiaries = 43 packets; received 20, remaining 23. C has 45 + 6 = 51 beneficiaries = 51 packets; received 25, remaining 26. Total remaining need = 81 packets against 70 available. Equal division (24, 23, 23) would leave A 8 packets short, B exactly met and C 3 short; it ignores that A has the largest unserved entitlement. A proportional allocation is A 28, B 20, C 22 (28+20+22=70), which leaves shortfalls of 4, 3 and 4 respectively. Attendance rates are close (A 76.9%, B 76.3%, C 80%), so attendance alone does not justify shifting stock away from A. The worker should record the formula, issue against signature, and flag the remaining 11-packet gap for emergency allocation.
3. What should the worker do with the torn packets, and what must be recorded and escalated before the audit?
Read the worked answer
Torn packets must not be issued as THR: they risk contamination, spillage and disputes. Keep them separately, count them, photograph or note the damage, and return them to the godown with a damage report and acknowledgement; do not silently substitute them or add them to the usable stock. Record in the stock register: opening balance, receipts, issues to each centre, damage, closing balance, and the date. Record the 27.5 kg gap and the 11-packet shortfall in the monthly report with the calculation shown. Escalate in writing to the CDPO before the audit: request an emergency requisition, propose reallocation from any centre with surplus after its own entitlement is met, and ask for a decision on the women beneficiaries, who have no separate stock. Do not inflate attendance to reduce entitlement, do not borrow from another centre without a receipt, and do not backdate entries. The audit is protected by transparent arithmetic, not by equal-looking numbers.