GOVT. OF ASSAMDIRECTORATE OF HEALTH SERVICES, ASSAM, HENGRABARI, GUWAHATI-36
(State TB Cell)
NO. JDTB/RNTCP/Acetts/2000/Pt/1048 Dated Guwahati the 23.11.2015
ToThe Deputy Director General (TB)Directorate General of Health ServicesCentral TB DivisionRoom No. 533 'C' WingNirman Bhawan, New Delhi 110011
Sub: - Submission of Audit Report and Utilization Certificate for the year 2014-15
Sir,With reference to the subject mentioned above, I have the honour to state you that I
hereby submitting the Consolidated Audit Report 2014-15 (2 Sets)
Please acknowledge the receipt
Yours fai fully,
(Dr. N. Das)Joint Director of Health Services (T1B) Assan
Cum State Programme Officer, RNTCPHengrabari. Guwahati-36
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STATE HEALTH SOCIETYRNTCP, ASSAM
CONSOLIDATED AUDITED STATEMENT OF ACCOUNTS FOR THE PERIOD
FROM 01/04/2014 TO 31/03/2015
K P SARDA
SC - 11, Parmeshwari Building, 2nd Floor
Chatribari Road, Guwahati - 781 001
Ph: 0361-2512159, 2634672 Fax: 0361-2634672
Mobile: 98640 60803 email: [email protected]
Website: http:/ / kpsardaco.icai.org.in
State Health Society, RNTCP AssamINDEX OF DOCUMENTS
S.No Particular Reference Page No
I Audit Report Annex-XXVof FMM 1
2 Consolidated Receipts and Payments Account Annex-XIV of FMM 1
3 Consolidated Income and Expenditure Account Annex-XV of FMM 1
4 Consolidated Balance Sheet Annex-XVI of FMM 1
5 Consolidation Schedule(working-sheet) Attached Annex-XVIII of FMM (only
to Consolidated Receipts and Payments Account for STCS) 2
6 Consolidation Schedule(working-sheet) Attached Format appended at S.No.6
to consolidated Income and Expenditure Account (only for STCS) 2
7 Consolidation Schedule(working-sheet) Attached Format appended at S.No.7
to consolidated Balance Sheet (only for STCS) 4
8 Accounting Policy Annex-1I of FMM 2
9 Management Letter by the Auditor refer to Annex-XXII of FMM 1
10 Schedule of Fixed Assets duly certified to have Format appended at S.No.11 1been physically verified
II Audited SOE Format appended at S.No. 12
12 Reconciliation Statement of Audited SOE with the Format appended at S.No.13
Quarterly Statement of Expenditure 1
13 Schedule of outstanding Advances recoverable Format appended at S.No.14
14 Bank Reconciliation Statement as on 31/03/2011 Annex- VIII of FMM
along with Balance Certificate from Bank as on 1
that date
15 Utilization Certificate (Annex -XVIII & XIX of
FMM as applicable)
16 Check list of Financial Management (Annex-XX of FMM) 1
17 Management replies (parawise) to the auditor's Format appended at S.No.18
observations, if any. (duly vetted by the auditors) 1
18 Management reply/assurances to the suggestions Format appended at S.No. 19
given by the Auditor in the Management Letter.
(duly vetted by the auditors) 1
h. SA RD A &, CQQ SC- 11, Parmeshwari Building,K,,P,, SA R2nd Floor, Choatribari Road,Chartered Accountants Guwahati - 781 001
SI. No. 1ANNEX- XXV
AUDITOR'S REPORT
Unqualified Opinion (District/ Health Society, RNTCP)
Revised TB Control Project
(for Project Financial Statement including SOE)
ToThe Joint DHS (TB) AssamSPO, RNTCP AssamHengrabari, Guwahati - 36
1. Report on the Financial Statements
We have audited the accompanying consolidated expenditure statements/consolidated
financial statements of the Revised TB Control Project implemented through Assam State
Health Society, RNTCP (under Revised TB Control Society Project) RNTCP - II financed
under World Bank as at 31st March 2015.
2. Management's responsibility for the financial statements
Management is responsible for the preparation of these financial statements that give a
true and fair view of the financial position and financial performance of the Society in
accordance with the accounting principles generally accepted in India. This responsibility
includes the design, implementation and maintenance of internal control relevant to the
preparation and presentation of the financial statements that give a true and fair view and
are free from material misstatement, whether due to fraud or error.
3. Auditor's Responsibility
Our responsibility is to express an opinion on these financial statements based on our
audit. We conducted our audit in accordance with the Standards on Auditing issued by the
Institute of Chartered Accountants of India. Those standards require that we comply with
ethical requirements and plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the financial statements. The procedures selected depend on the auditor's
judgment, including the assessment of the risks of material misstatement of the financial
statements, whether due to fraud or error. In making those risk assessments, the auditor
considers internal control relevant to the society's preparation and fair presentation of the
financial statements in order to design audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the
society's internal control. An audit also include luating the appropriateness of
Phone: (0361) 2512159,2634672 (0) e-mail: kpsardo@gmail. Mo ile 40-60803 Fax: (0361) 2634672
K SARDAX & COt SC-Il1, Parmeshwarn Building,IT t 2nd Floor, Choatribari Road,Chartered Accountants Guwahati - 781 001
accounting policies used and the reasonableness of the accounting estimates made by
management, as well as evaluating the overall presentation of the financial statements. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our audit opinion.
4. Opinion
In our opinion and to the best of our information and according to the explanations given
to us, the consolidated financial statements give the information required by the Act in the
manner so required and give a true and fair view in conformity with the accounting
principles generally accepted in India:
a. In the case of the balance sheet, of the state of affairs of the society as at 31st March
2015
b. In the case of the income and expenditure account, of the deficit for the year ended on
that date
c. In the case of the receipts and payments account, of the receipts and payments for the
period from 01/04/2014 to 31/03/2015
5. Report on other legal and regulatory requirements
a. We have obtained all the information and explanations which to the best of our
knowledge and belief were necessary for the purpose of our audit.
b. In our opinion proper books of account as required by law have been kept by the
society so far as appears from our examination of those books.
c. The balance sheet and the income and expenditure account dealt with by this
report are in agreement with the books of account.
For K. P. Sarda & Co.grda 0 Chartered Accountants
Guwahati FRN : 319206E
de1f AcC
(CA. K P Sarda)
Place Guwahati Partner
Date 12/11/2015 Membership No. 054555
Phone: 10361) 2512159,2634672 (0) e-mail: [email protected] Mobile :98640 -60803 Fax: (0361) 2634672
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S.NO. 8
ANNEXURE II
ACCOUNTING POLICIES
Basis of Accounting
i. The financial statements have been prepared under the historical cost convention, in
accordance with the generally accepted accounting policies under the double entry
system of accounting
ii. Unless otherwise stated here under, the Financial Accounts are drawn up on cash
basis.
Treatment of Grant in Aid FROM CENTRE/ STATE
Grant-in-Aid has been taken into account on actual receipt from CTD/STCS/Others.
However, the Grant sanctioned/funds transferred by Government of India / State Society
during the year (usually fag end of the year) but actually received by the Society after the
close of the year has been credited to Grant-in-aid by debit to the head "Funds in Transit
A/c".
TREATMENT OF ADVANCES
General
Advances are charged off to the relevant account head on receipt of adjustment bill/
utilization certificate / actual receipt of goods or services.
Grant-in-Aid to NGO(s)
Funds released to the NGO(s) are treated as advance and booked as expenditure only on
receipt of the utilization certificate from the NGO.
For Civil Works
Funds deposited with Public Works Department/ contractor is treated as advance at the
time of release. On receipt of certificate of stage of completion, it booked as expense to the
extent it is certified by PWD/ to the extent due to the contractor based on the stage of
completion / the terms of agreement.
TREATMENT OF PURCHASE OF MATERIAL (E.G. IEC material, stationery,
medicines, lab consumables etc.)
The materials purchased are treated as expenditure in full in the year of purchase and the
purchase transaction is complete only with the receipt of material and making of the
payment.
Material supplied by CTD or other donor agencies free-of-cost are not taken into account
in the financial books of accounts, and only recorded in the relevant stock registers.
Contd...1/Gw t
TREATMENT OF FIXED ASSETS AND DEPRECIATION
Assets acquired under the project are valued at historical cost including all direct costs
(i.e. purchase price, transportation expenses, installation charges and other expenses
incurred for bringing the fixed asset in working condition), incurred prior to its first use.
In consonance of financial guidelines, no depreciation is charged on fixed assets.
TREATMENT OF INTEREST EARNED IN THE BANK ACCOUNT
No funds are kept in the Fixed Deposit.
Interest earned on the funds kept in the Saving Bank Account maintained by the Society is
accounted as Receipt and treated like Grant-in-aid, to be utilized for the same purposes
for which the grant was received and subject to the same norms/guidelines.
TRANSFER OF FUNDS TO DISTRICT SOCIETIES fINTER- DISTRICT
TRANSFER OF FUNDS WITHIN THE STATE
The receiving Society credits the amount under the head 'Intra-State Transfer (Receipts)
and the remitting Society Debits the same under the head Intra-State transfer (Payments)and in consolidated accounts these are set off against each other like contra entries.
u h ati
d Acco
SPO RNTCP DHS, Assam Auditor
JOINT D SSAMCum SP RN C ASSAM DIRECTOR CF HEALTH SERVE
IENGRABARIL (G WAH ATI-39 4SAM, HENGRABARI, QUWAHAT1111
SC-I 1, Parmeshwori Building,CC 0 2nd Iloor, ChatribariRodG'\ K.P. SARDA & CO- 781 001 Rood.
Chartered Accountants
S.No.9ANNEX-XXII
MANAGEMENT LETTER
ToThe State TB Officer,SPO RNTCP, AssamHengrabari, Guwahati - 36
We have complied the attached Balance Sheet as at 31st March 2015, the annexed Income &
Expenditure Account and the Receipt & Payment Account for the year ended on that date of
Revised TB Control Project implemented through Assam State Health Society, RNTCP
(under Revised TB Control Society Project) RNTCP - II financed under World Bank as at 31st
March 2015. Based on the audited statements of accounts, we submit herewith the
management letter forming part of the Audit Report:
1. It has been that most of the DTCS are not maintaining the Advance Payment
Procedure as per the RNTCP Guidelines.
2. Most of the District Accountants are not well trained in the double entry system of
Book Keeping.3. The observations on the financial and internal control procedures as documented
in the financial manual of the project as per the guidelines issued by the Central
TB Division from time to time have been submitted in the management letters to
the respective districts and state society (stand alone), wherever applicable by the
respective auditors.
For K. P. Sarda & Co.Sada 4 Chartered Accountants
uwa adFRN : 319206E
td AcC
(CA. K P Sarda)
Place : Guwahati Partner
Date : 12/11/2015 Membership No. 054555
Phone: (0361) 2512159,2634672 (0) e-mail: [email protected] Mobile : 98640 - 60803 Fox: (0361) 2634672
S.No. 18
State Health Society, RNTCP
Management Reply to the Audit Observations raised vide Audit reportfor the year 2014-15
S.No. Audit Observation Management Reply
1. It has been that most of the DTCS are not The point has been
maintaining the Advance Payment noted and measures
Procedure as per the RNTCP Guidelines. have been initiated.
2. The SOE and Audit Report of most of the
districts were not aubmitted to the State --------- DO----------
Cell in a timely manner.
3. Most of the District Accountants are not
well trained in the double entry system --------- DO----------
of Book Keeping
ASA 01 REI,SIE1,LTH sERVIeE9
Cur SO~~'P. ISA ASUA, RENGRABARI, GUJWARM-TI3fCurn Spo R, CP, ASSAM
HENGRABARI, GUWAIiATI-30ToM/s. K P Sarda & Co.
Chartered AccountantsFor K. P. Sarda & Co.
C4rtered Acco tants
Pa rtnerI agree with the Management Replies Parne
Signature and seal of Auditors
S.No. 19
State Health Society, RNTCP
Management Reply to the Audit Observations / Suggestions raised vide
Management Letter for the year 2014-15
S.No. Audit Observation Management Reply
1. It has been that most of the DTCS are not The point has been
maintaining the Advance Payment noted and measures
Procedure as per the RNTCP Guidelines. have been initiated.
2. The SOE and Audit Report of most of the
districts were not aubmitted to the State --------- DO----------
Cell in a timely manner.
3. Most of the District Accountants are not
well trained in the double entry system --------- DO----------
of Book Keeping
SSAM
Com SP RNT P, ASSAM DIREC MOAH SERVICES
HENGRABARI, GUWAHATI-38 ASSAM, HENGRABARI. GUWAHATI.36
ToM/s. K P Sarda & Co.
Chartered AccountantsFor K. P. Sarda & Co.
C rtered Acco tants
I agree with the Management Replies Partner
Signature and seal of Auditors