fa 3lfaR as ^ "Uttarakhand SabhilCeLiye Shiksha Parishad" State Project Office Nanoorkhera (Near School Education Directorate), Tapovan Road, Raipur, Dchradun. Phone No. - 2781941,27B1942,2781943 Website: http;//ssa.uk.gov.m Email; spd-ssa-uk@n!c.m To, Ref.: Stib; Sir, rth 15 N Alok Javvahar Under Secrctaty Ministry of Muirian Resorce Deveropment New Delhi-110001 S.P.Oy /AccoimLs-2/2017-] 8 Dated: 5./^ November2017 Audited accounts of SSA Uttarakharid for the financial year 2016-17 regarding. With reference lo your letter no;: No.F.I0-l/2016-EE-14 New Delhi, dated ovember 2017, MHRD seeking clarification & details about an expenditure of Rs. 5305409/- under the head "LiabilityPaid (2015-16)". In this regard, this is to inform you that SSA accounts are prepared aiid finalised on accrual basis as per tlie FM&P mannual. Accordingly,a liability.pf Rs. 5305409/- goFcreated during the fi naiicial year 2015-16 on account of sum payments pertaining to District Almora (Anhexure-I- Audited accounts. 2015-16). This expenditure was made in the fmancial year 2016-17 and was thus accounted for in the fi nal accounts of 2016-17. The details of the same are Yours far|h^^ 1^ Shekhar Tiwari) State Project Director Sarv Shiksha Abhiyan Dehradun, Uttarakhand. \ Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized
Audited accounts of SSA Uttarakharid for the financial year 2016-17regarding.
With reference lo your letter no;: No.F.I0-l/2016-EE-14 New Delhi, dated
ovember 2017, MHRD seeking clarification & details about an expenditure of Rs.
5305409/- under the head "LiabilityPaid (2015-16)". In this regard, this is to inform youthat SSA accounts are prepared aiid finalised on accrual basis as per tlie FM&P
mannual. Accordingly,a liability.pf Rs. 5305409/- goFcreated during the finaiicial year
2015-16 on account of sum payments pertaining to District Almora (Anhexure-I-
Audited accounts. 2015-16). This expenditure was made in the fmancial year 2016-17
and was thus accounted for in the final accounts of 2016-17. The details of the same are
We have examined Balance Sheet including'Income and Expenditure Account and Receipts.andPayment Account for the year ended 3 i march, 2017 i.e. financial year 2016-2017 pertaining toSARVA SHIKSHA ABHIYAN implemented by UTTARAKHAND SADHL KE LIVE SHIKSHA
NANUR KHERA , DEHRADUN, UTTARAKHAND hereinafter referred to as 'Theproject". The balance sheet along wiilr Income arid Expenditure Account arid Receipts andPaynient Account as prepared by the projccf is annexed herewith after auditing the same on thebasis of records and documents submitted by the project.
These Financial Statements .are the respbrisibility of. the- 'Concera-'S' Management. Ourre^ponsibilit)' is to express aii opinion, on .these financial statements based, on our audit. We haveconducted .oiir audit in-accordance with, the accpunting standards, generally accepted in India.Tlipse standards require that we plan,and'Terfcrm the audit te-Pbtainf,reasonable assurance.aboutwhether the financial statements.arc free pTmaterial misstatcment; An aiikit includes"examining.oa test basis, evidence supporting the, amounts-and disclosures .iri the financiar siatements; Ariaudif also: includes assessing the ̂ accouriting principles and significant estimates made: by themanagement,■ as well,as evaluating the overall financial statement'p'"resentatlon; Wc believe thatour audit provides a reasonable'basis.'of puf 6i?inibn.
We have obtained all the information and explanation, which to the best of our knowledge andbelief were necessary for the purpose of our audit.
The-Financial Stateriients'annexed herewitli incorporate, the accounts of 13 District Offices, outof which, 07 District offices have been audited by us as Lead Auditors arid the rest 06 by otherauditors.as nominated:by'.the Project. Thcuiamc of Auditors including us is as under.
S.NO. NAME OF AU DITORS:Hemant Arbra &Co. ( Chartered Accountants)
2 A.jay Kashyap & Go. (Chartered Accountants)
aas
667Roofliie'
tWAccO
HEMANTARORA&GO.
Chartered AccountantsRoorkee • Dehradun • Gurgadn
354-B'30,.avil Lines, Roorkee
247667 Uttarakhand tndia
T+ 91- 1332 273343
F+ 91 1332 277272
E herriafitac6(S)gmall.comwww.hemantarora.ln
W.e report, subject to significant Accounting Policies & notcf to accounts in Schedule 'A' andaudit;observation including,previous'yea'r compliahce report in Schedule 'B' to thiifeporl &separate 'Management Letter' of even date that;
(i) We have obtained all the infortnation mid explanations, whichyto the best of our knowledgeand belief were necessary for the purpose of'our audit.
(ii) We have audited on procurement basis and ensured, tlie coverage of audit on the test basis.
(iii) In our Opinion, Proper books of accounts: have been kept by the State Projedt Office, so faras appear from the examination of the books of accounts,
(iv) The statements of accounts deal with this report arc in agreement with the books of accounts.
(v) ln our opinion and .to the best of our information and according to the explanation given tous, the said accounts giive the information in the manner so required and give a true and fairviewof:
a. In the case of the Consolidated Balance Sheet, of the state- of affairs of the above namedproject as ai-31st. March i017.
b. In the case of Consolidated Income & Expenditure Account of the; income of the above namedproject for the yeariended. oh tlia't date;
c. In the case of Cohsplidated Receipts ■&. Payments Account of the income of the above namedproject for the year ended oii that date.
FOR HEMANT ARORA &, CO
CHARTERED ACCdUNjf
FRNNO-. 00Sl4lC m C«
OA HEMANT^. ARO
PARTNER
MN: 071262
54
3
S?>dAct?
HEIV1ANTAR0RA& CO.
Chartered AccountantsRoorkee * Dehradun ■ Gurgaon
354-B.30, Civil Lines, Roorkee247667 Uttarakhand India
Significant. Accnimting Policies & Notes to the Accouhts for the'vear ended 31" March 2017.
1 We suggest lltat-authorized representative of all units, particularly BRCs/CRCs and SMCsshould be trained in respect of maintaining books of accounts in double entry system on regularbasis. AU units (excluding DPOs,.GRCs). should be properly advised, to keep all debits andcredit vouchers along witlt relevant document like bill, invoices, cash memos, quotation etc. Inproper serial order Inarch file witli accuracy.
2. Cash book/bankbook verification by DPO once in two months be made mandatory andbookkeeping under double entry system be ensured at SMGs level.3. The Income of-the society is exempted frbm Income Tax under the provision of section 12 A"ofthe Income Tax Act.
4. Depreciation has not been provided oh .fixed assets;
FOR HEMANt MORA & CO
CHARTERED ACCOl^:^!^^FRN NO; OOSlXlC
CA HEMANT K.
PARTNER
M'N: 071262
HEMANTARORA&CO.
Ghartered AccountantsRoorkee • Dehradun • Gurgaon
354-B 30, Civil Lines, Roorkee247667 Uttarakhand India
Audit Obseh^ation for the year ended on 3i'^ Mareh 2017
Audit ObseWations:
a) It was observed tliat advancesof Gram Nidlii aiiiounting:to;RSi^i4.77 lacswas'shpwri adjustedduring the. FY 2016-17 out of which advances of Rs 1-2.77 Lacs, could ,not be verified in, theabsence of bill vouchers.
Further Advances to SMCs'Rs 1763'i05 Lac Avas shown adjlisted during the FY-2016-17 out ofwhich advances of Rs 797.41 Lac (including last year advanc_es) Lac were verified the restadvance amount of Rs 965.64 couldnot be verified in ihe^absehce of bill vouchers.
b) Rs 53.05 Lac as shown against liability was paid during the current financial year.
c) It was observed that an amount of Rs 42.40 Lac in DPO Chanioli, Rs 46.62 Lac in DPODehradun, Rs 122.09 Lac in DPOvHaridwar, Rs 48.05 Lac in Pauri Rs 13.21 in DPO Tchrireceived from SMCs has beemshown under the head other.Receipts.
d) inter uiiit reconciliation with=the- sub units not made by the District Project Office
e) During the audit it was noticed/that the physical verification of fixed assets at BRCs, CRCs,School'level .has not.been conducted at.'miy time during lhe;;year and^physica! verification^reportnot provided to iis for vefificatibn.
f) Durihg^the course of audit it was noticed that.no. of SMCs present in the statutory audit.isapprox. 31 % and the books of accpuhts of the rest .SMCs not provided to us for verification.
g).ln the case of SMCs to whom Rs 100000 or more fund was released during the financial year2016-2017, we have conducted the audit of three hundred Ninty Six (396 nos) .SMCs.
h) During the audit it was seen that the all the DPOs worked.in Accounting Sbfiware i.p. Tallyand the accounts are also being prepared manually. But, double entry book keeping is not beingdone in sub units such as BRCs, CRCs and SMCs.
AROg
R(»it
HEMANT ARORA & GO.
Chartered AccountantsRoorkee • Dehradun» Gurgabn
354-B 30,.Civj[ Lines. Rporkee247667 Uttarakhand India
i) Bank reconciliaiibn statement on monthly basis are prepared at SPO ,DPd & BRC level CRCsand SMCs level only few are following these practices.
jy Some others observation /queries relatinglo Districts, found, during ihexburse of audit in thebooks of accounts-of PPOs & sub, offices have been covered in the respective"District reports.These observations/queries should be treated as integral, part of the state/Report:
FOR HEMANT ARORA & CO
CHARTERED ACG®fB?!:^'TSFRNNd:0( 14
CA HEMAW
PARTNER
M-N:071262
CM247667
WA
HEMANTARORA&CO.
Chartered AccountantsRoorkee • Dehradun • GUrgaon
354-B:30i Qvil Lines, Roorkee.' 247667 Uttarakhand India
T+ 91 1332 273343
'F+ g'l- 1332 277272•E hemantaco(S>gmaiLcom
wvww.heniahtarora.lri
STATE PROJECT iOFFICE
UTTARAKHANP SABHIKE LIVE PAkSHAP
SARVA SHIKSHA ABHTVAN (SSA^ PROJECT
Procurement Audit Certificate
This is to certi^' thai we liave.gone through ilie procurement procedure" used for the state forSSA and based on the audit of the records for the Financial Year 2016-2017 for Uttarakliand
Sabhi Ke Liye Shiksha Parishad,. and inputs from the Districts audit report, we are generallysatisfied with the procurement-procedure adopted by SSA Uftaraikhand'prescribed in the manualof financial management & procurement under SSA has been followed.;
S.NO. DETAILS DEYIATIONS AMODNTINVOLVED
(DECLARE AS MIS-PROCUREMENT)
Nil Nil ■Nil
FOR HEiVlANT ARORA& COCHARTERED ACCOUNTANTSFRNNQ:Oi ^ROfU
CA HEMANTPARTNERMN; 071262
CiQ
o
to m sifero
^ to sfT™M M ̂■LiT.saJT"' ^ :=v;tr5' i
UTTARAKHAND SABHI KE LIYA SHISHA PARISHAD
SARV SHIKSHA ABHIYANfS.S.A.)
Balance Sheet as on 31'^ MARCH 2017
S.Na
10
HEMANT ARORA & GO.Chartered'Accouritants
Roorlcee:Dchradun;Gurgaon354-B 30,Civil lmes,R6orkee247667 Uttarakhand Indiaemail:[email protected] "No 911332273343,.Fax:^911332277272
ST ATE PRO-TEfcT'OFPICEs AWV smKSTfA ABHlYAN^S.SiA.:> PROJECT
Certified that I have "satisfied 'myself that the conditiohs on which the Grantswas sahctioned have been duly fulfilled and that we have exercised the following-, checks tosee that the money was actually utilized for the purpose for which it was sanctioned.Kinds.of checks exercised:-?
1-- Audited'Statement of accountsl(copy enclosed).2- Utilization Certificates^
■3- Audit-Report & Maiiageihent.letter..4^ Audited UGs signed by District DPO& AAO.5- Audited balance sheet of DPO.6- Audited Annual Jmaneiahstaternent of districts s'eprateiy
For Uttarakhand SabhfKC'Liye Shisha Par istiad
-Finahct Add. State ProjectDirector State Project Director
Secretary EducationUttnrakhand Govt.
Auditor's Certificate
We have verified the above, statemeht with the,bp.ok and.Tecprds produced before usfor our verification aiid tlie same.^has been dravwr in. accordance tlierewith.
5 Total ExpOndifure ■39'68246365.096 Liabilitypaid (2015716) 5305409.00
7 Unspent Bank BalbnceSPO/DPO/BRC/GRC/KGBV
57393040.57
Certified that out 6f'Rs.38598()8600.0d.'of Griants-ln-Aid sanctioned during the year2016-17 in favour of SaiV Sliiksha Abliiyan, State of Ultarakliand from Government of India andGovernment of Uttarakhand for Sarv Shiksha Abhiyan, Uttarakhand Sabhi Ke Liye .ShikshaParishad, Nanur Khera, Tapp'van Road-, Dehr^iini Uttarakhand vide letter no. noted against eachG^t, Rs 56065,84236. pn-accoimt of interest and other income earned during the period Aprilt2016'.to, 3f®^March 2017'^d sum ofRs. 115070372.30 on account.of unspent bank'balance of the.pVevipus/year. A sum of Rs 5305409.00 paid'liability of year ?2bl5-ld and a suhi of Rs.39'68246365.G9 has been'utilized ftir the purposeTor which it was sanctioned and that the balance ofRsr5739304Q,27 remain unutilized at'the 'end. of the year. Tliiufiaian'oe fund of Rs. 57393.040.57belong to'ftind [additionally borne by State.
iiSl66V
HEMANT ARORA & CO,ChMered Accountants
Roorkee:Dehradun:Gurgaon-354rB30;Civil lin'es;Roorkee'247667 Uttar^and India
Certified that I have satisfied.fhyself.^^ the conditibns on which the Grants;"sanctioned haye'been duly ftiifilled-and that we have exercised the followirig checks to
see that the money was actually utilized' for the purpose for which it was sanctioned.KindS'of checks exercised:-
Audited statement of accounts (copy enclosed).2- Utilization Certificates.
Certified that out of Rs.22,92;87,000.00 of Grants-In-Aid-sanctioned during theyear 2016-17 in favour of Sarv Shiksha Abhiyan, State' of Uttarakhand from Govemmeht of Indiaand Government of Uttarakhand for. Sarv Shiksha Abhiyan, Uttaraldiand Sabhi K6 Liye ShikshaParishad, ;Nanur Khera, Tappyan^Road, Dehradun; Uttarakhand yide'letter rip. noted against eachGrant-and, a.sum of Rs. -dSPSTSOOiZ^ as, advance & .an a sum of Rs. 322000.00 on account ofunspent,bank balance"as on, 1" Ajinl, 2016^ a.sum of Rs. 1763,05973.64 has been utilized for thepurpose fpr vvhi'ch it was sanctionedi,and a sum pfRs 145320G0.00 \vas return to S.wachh-Bharatkbsh fund (2015-16). The balance .orCAPITAL; fund Rs. 102758326.61 in which Rs 87271216.02remain as advance &'15487ri0.'59 as cash at banks which-shall be.settled in the F.Y. 2017-18.
(Sertifiedthat Have sati^fled"myse^^tIlat■th'e conditions on which the Grantswas sanctioned have been duly fulfilled-and .that we have'exercised the, following, checks tosee that the money was ■actually utilized for the purpose for which it was sancUone.d.IGnds of checks exercised :-1- Audited statement of accounts (copy enclosed).2- tJfilization Certificates.3- Audit Report &.Managemerit letter.4- Audited;UCs signedhy District,DPO& AAO; j5- Audited'baiahcesheet of DPO. |6- AuditedAnnuaLFinancial statement'Ofdistricts^'seprately |
!For^ttarakliand SabhiKe.'Diye Shisha ?arishad
Fftmn^Cohtroller Add, State, Project Director State Project Director
Secretary Education jUftarakhand.Govt |
II
Auditor's Certificate '
We have verified Ihe-above.statement with the book mid records produced before usfor cur verification and the^same has been drawnin accordance therewith.
For Hemant Arora & Co.Chartered AccburitiFRN No:-VO(
CA Hemant APartnerMN:-071262Place DehradunDate:r30/i()/20l7
-gfi.CWLwsRoort^MTSST
Ac
lUFR-l
HEMANT ARORA & CO.Chartered Accountants
■Roorkcc:Dehrodun;Gurgaon354-B 30,Civil Unes.Roorkec247667 Utlarakhand Indiaemail:[email protected] No 911332273343.
Summary Budget Analysis (Entire Program)For the Year ending on 31.03.2017
SI.
No,Audied^Expenditure by Activity Year ended
3i.03.2017
1 Teachers Salary 3,058,601,968.002 -Maintenance Grant 11,830,56^0.03 ■ A'caderriic Supportthrough BRC/ URC 50,560,707:58^4 Academic Support through GRG. 183,781,951.59'5 1 Giyil Works. 176,305,973.616 Interven tions for diit, of school 5,424,437.007 Free Text Book 55,011,351.008 : Innovation 8,630,61'3.009 Interventions for Disabled'Children. 10,698.596i0010 "Management 199,893,022.4211 School Grant 21,223;0a0.0012 Teacher Training 30,348,682.0013 ;.CALP 1,283,540.0014 SMC'/PRITraining 23,035,575.8215 Provision of 2 sets of Uniform 259,266,379.0016 Transport , ~ . 1,227,000.0017 Residential School ■6>409,500.0018 .KGBY 41,019,536.68 ■
Total 4,144>552i338:70
GAHemant
CnSLte47667
<?> Fihance. ControIler Add. State Director
-liTrARAKHANDSABHIKELlVT-SniKSA'PARKHAn
NANUR KHERA TAPhVAN ROAD: DEHRADUN
CONSOLlDATEn RATAMrE SHEET AS ON 31 ST MARCH.2017
LIABILITIES AMOUNT
(Current ycarl
AMOUNT
:(Prevlous year!'ASSETS AMOUNT
fCurrentvearV
AMOUNT
(Previous vcar'irAPITAI, FUND
Opcidng BalanceAdd: A'ddlUons during the yearSub Total
rnNSnitnATEn INCOME^AWh EXPRNPrniRR accounts for THR VRAR FNnFn31<rrMARCH-2017
EXPENDITURE AMOUNT
(Current year), AMOUNT
(Previous year)INCOME ■AMOUNT"
■ (CurrentyearlAMOUNT
(Previous year)RRVENUR EXPENSES-
Management & Quall^Intervention for CWSN(IED]Free Text Book (PS & UPS)Teacher StslaryBlock Rcsouhrc'ccntrc'cluster Resource cenb-eRosearch.Bvaluation Si SupcrvisqnUniform ExpensesSMC/PRi TrainingTcachcrTraWng'School GrantSchool Maintenance GrantTransporc^fccort FacillQfInnovation AcU'^tiesInfe rvcnrton for Out of School ChijdrchsComputer. Aided learningKGBV'ExpendlturcResidential HostelTOTAL p>J(AsPe'rAnniexure TAttacljetfJ,
Amount equal to additions of fixed assetstranfercd to' capital Kind
Previous unutilized Grant-Receipts FroihrGovtoflndiaReceipts Frbm.StateGovt6f IndiaRccclpte From 13lh Fin •bthcr-Recclpts SPDOther Receipts DP6,sInUrcst Received SPOinter»tDPO,sIntcrestBRCsInKrcstCRC'sinterestDICTInterestSMCInwrestKCBV-sSubtotal'LcssiUnudlizcd GrantGrant U tiifzed during the.ycar
17,93.79,672.52252168,97,600.00156,21,98.000.00.
32,341.00'-3,80,29,397.46
32.19,816;0796.82,?ii;0726,92,285.8915,47,889.00;
2.95,643.00
5,65,558,87
95120,20551:76-Z25,88,40,000.00
86l69,91,bd0.O0
11,866.002,01,261990.76
49,07.993.021,81,79,873.02
18,51,768.05,12,47.315.54'1,33.159.00
'11,44,460.544,32,45,41,114.88' 17.99,88,776.10
4,12,54,54,777.6915,95,42.263,52
4.14.45,52,338.70 3,9659,12,514.17
TOTAL :4,14,45,52,338.70 3,96,59,12514:17 TOTAL 4.14:45,52,330.70 3,96,59,12,514.17 |
Note: Pre vious and curent year flgurcs regrouped and rccasted whenevernecessaiy^
'As pcroiir scparatc'rcpo'rt of oven date annexed'
■ FORHEMANTAROXilARTTjilEDAGi
DATED: 30.10.2017-PLACE: DEHRADUN
[IIEMANTAROFCAPARTNERMjiOX71262
FOR UTTARAKHAND SABHIKELIYESHIKSHA PARISHAD
FINAT^E CONTROLLER AODLSTATE PROJECT DIRECTOR
Ovll-BankHecuurinn Dank Balance Total DankDPOTOTftLSMCCRCDRCDterKGUVSSA fiKPEGELHAMEOfDlStRKn^
Al-MORA
BAGESWAR
CHAMOU'CHAMPAWATDEHRADUN
HAlilbWARna'initaalPAURIPrmORAGRAIIRUbRPRAYAG
TEIIRI
USNAGAR
iriTARKASHlSTATE PROJECTOFF|eE
0l.09.719-27,99.447
I6.96.94e1,10,00.9011.27,18,954
45.29.18613;46.1854:10.301
9;29.S7213.63^n11,18,925
48.86,62396,627
77.64,326
5,86,5681
3.77.66305.123:25.235
■9.01,47715.41,314.1,78;4S0l',63,4e2
1
2.13.103- 0,29520:50.062 917^ >23,816 2^5511'
9.674 23.W261.199' 42.0355259.249/ t 36,97,195'leiioi 4,79,167
Detail.of Funds transfer (ConsqliaatedJ under SSA Project From State ptojectOffice to District Project Offlces andinterest & Other Income earhed.by.SPp/DPO,s/DIET/BRC,s & GRC,s/KGBV;s
17.63.05,973.61GiviV work jlndudihg Furniture & Ma]or Repair]Tocher, learning equipmentCFLE)Furniture for GbvtUPS .
4 -Fixed Asset KGBV =— 17.63.05.973.61
Totalfa)
123■456
7
8
91011121314.1516171819
pi?Vp^pFFyPENSF.SManagement & QualityIntervention for.CWSN (I ED]Free Tekt Book (P.S!& UPSjTeacher Salary,Block Resource centre ,Clusfer Resource cenffeResearch]Evaiuatipn 8c Supe,^isonUniform ExpensesSMC/PRI TrainingTeacher TrainingSchool GrantScliool MalntenanceiGrant
i Trarispprt & Escort Facilify.innovation Activities^ Inteiyention for Out of Schpot'GhildrensComputer Aided LearningKGBV ExpenditureResidehtial'Ho'stelTOTAL fb]
