GOA SARVA SHIKSHA ABHIYAN ALTO BETIM GOA AUDITED ACCOUNTS AND AUDIT REPORT FOR F.Y. 2015-16 FOR NAIK GAUNEKAR & CO. CA N. N. NAIK GAUNEKAR M.NO.008097 GOA SAR VA SHIKSHA ABHIYAN STA TUTORY A UDIT FOR THE FINANCIAL YEAR 2015 - 16 INDEX SR.NO. PARTICULARS 1 MANAGEMENT LETTER 2 INDEPENDENT AUDITORS REPORT 3 ANNEXURE TO AUDIT REPORT 4 UTILIZATION CERTIFICATE UNDER SSA 5 SUMMARY BUDGET ANALYSIS 6 ACTIVITY WISE EXPENDITURE STATEMENT 7 AUDITORS CERTIFICATE 8 NGDPO REPORT BRC PERNEM BRC BARDEZ BRC BICHOLIM BRC TISWADI BRC SATTARI BRC PONDA 9 SGDPO REPORT BRC SALCETE BRC SANGUEM BRC QUEPEM BRC MARMAGOA (VASCO) BRC CANACONA BRC DHARBANDORA 10 CONSOLIDATED FINANCIAL STATEMENT FOR THE YEAR ENDED 31/03/2016 11 FINANCIAL STATEMENT OF SPO FOR THE YEAR ENDED 31/03/2016 12 FINANCIAL STATEMENT OF NGDPO FOR THE YEAR ENDED 31/03/2016 13 FINANCIAL STATEMENT OF SGDPO FOR THE YEAR ENDED 31/03/2016 14 PROCUREMENT AUDIT REPORT GOA SARVA SHIKSHA ABHIYAN Govt. of Goa SCERT Building, Alto Betim, Goa, E-mail: ssa goaarediffmail.com Tel. 0832-2413949, Fax.2415159 Date: 10.11.2016 To, M/s Naik Gaunekar & Co. Chartered Accountants 102, Govinda Building, M.G. Road, Panaji, Goa. Sub: Management Letter in relation to Audit of Goa Sarva Shiksha Abhiyan, Alto-Betim, Bardez Goa for the financial year ended 31st March 2016. Sir, This representation letter is provided in connection with your audit of Balance Sheet, Profit & Loss Account and Receipt and Payment accounts of GOA SARVA SHIKSHA ABHIYAN, as on 31st March, 2016 and for the period then ended, for the purpose of expressing an opinion as to whether the financial statements present fairly, in all material respects, the financial position, results of operations, in conformity with accounting standards generally accepted in the India. We acknowledge our responsibility for the fair presentation in the financial statements of financial positions, results of operations in conformity with generally accepted accounting practices and in accordance with the recognized accounting standards. We confirm to the best of our knowledge and belief, as of 31.10.2016, the following representations made to you during audit(s): 1. That in preparation of the annual accounts, the applicable accounting standards has been followed and no material departures have been made from the same. 2. We had taken proper and sufficient care for the maintenance of adequate accounting record in accordance with the provisions of applicable laws, for safeguarding the assets of the Goa SSA and for preventing and detecting fraud and other irregularities; 3. Goa SSA has prepared the annual accounts on a annual basis; 4. We have made available to you all; a. Financial record and related data. b. Minutes of the Executive Committee meetings, 5. There is communications from the Comptroller and Auditor General of India (C& AG) Goa branch office, concerning non-compliance with or deficiencies in financial reporting practices. 6. There are no material transactions that have not been properly recorded in the accounting records underlying the financial statements. 7. There has been no: a. Fraud involving management or employees who have significant roles in the internal control. b. Fraud involving others that could have a material effect on the financial statements. 8. Goa SSA has no plans or intentions that may materially affect the carrying value or classification of assets and liabilities. 9. The following have been properly recorded or disclosed in the financial statements: a. Advances to Implementing units of Goa SSA and amounts receivable from implementing units. b. Significant estimates and material concentrations known to management are disclosed properly. 10. There are no: a. Violations or possible violations of laws or regulations whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency. 11. Goa SSA has complied with the aspects of contractual agreements that would have a material effect on the financial statement in the event of non-compliance. 12. The cash in hand was physically verified and agreeing as shown in the financial statements. Goa SSA has the bank accounts as mentioned in Annexure, which were duly reconciled up to 31/03/2016. 13. There is no related party transaction pertaining to Goa SSA. 14. That there is no personal/ Capital expenditure debited to the Income & Expenditure Account. 15. That all the Current Assets and Current Liabilities are stated at their releasable value; 16. That the Goa SSA has generally deducted Tax at the source at the time of payment or credit whichever is earlier. To the best of our knowledge and belief, no events have occurred subsequent to the balance sheet date and through the date of this letter that would require adjustment to or disclosure in the aforesaid financial statements. Yours Faithfully, Staterector, (3S%A Nai&Gaune&ar cZ Co., INDEPENDENT AUDITOR'S REPORT To GOA SARVA SHIKSHA ABHIYAN Report on the Financial Statements We have audited the accompanying financial statements of GOA SARVA SHIKSHA ABHIYAN, Alto Betim, Bardez, Goa, registered under the Societies Registration Act, 1860 (Registration No. 180/Goa/2005) which comprise the Balance Sheet as at 31st March 2016, the Receipt and Payment and Income and Expenditure account for the year ended on that date. 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, financial performance of the Society. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Society and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, 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, management responsibility also embraces to ensure end use of grants received by the Society. 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 wh tiQ acial statements are free from material misstatement. Contd....2/- VAA 106, Govinda Building, Mahatma Gandhi Road, PANJIM - GOA - 403 001. Off. : 2225969, Res.: 2223431, 2223351, Mob. : 9822125669, Email : naikgaunekar@yahooco.in J'faiQ Gaune%ar cZ Co., .2: An audit involves performing procedures to obtain audit evidence about the amounts and the 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 of the financial statements that gives true and fair view 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 whether the Society has in place an adequate internal financial controls systems over financial reporting and the operating effectiveness of such controls. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by the management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence subject to Annexure "A" we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the financial statements. Opinion In our opinion and to the best of our information and according to the explanations given to us, and subject to our comments and observations in Annexures to this report the said accounts give a true and fair view. a. With respect to the adequacy of the internal financial controls over financial reporting of the Society and the operative effectiveness of such controls, refer to our separate report in Annexure "A". b. In the case of the Balance Sheet, of the state of affairs of the Society (Matching Grants and Additional Grants) as at 31st March, 2016; Contd....3/- fM. NaSflB?- *1.PAIVA-P Ccq 106, Govinda Building, Mahatma Gandhi Road, PANJIM - GOA - 403 001. Off. : 2225969, Res.: 2223431, 2223351, Mob. :9822125669, Email: naikgaunekar@yahoo.co.in NAai& Qaunekar &1 Co., :3: c. In the case of the Income and Expenditure Account (Matching Grants) of the Deficit for the year ended 315r March, 2016; d. In the case of the Income and Expenditure Account (Additional Grants) of the Surplus for the year ended 31st March, 2016; e. In the case of the Receipt and Payment Account (Matching Grants and Additional Grants) for the year ended on the same date. For and on behalf of NAIK GAUNEKAR & CO. CHARTERED ACCOUNTANT FRN : 106808W N. N. NAIK GAUNEKAR (Proprietor) Membership number: 008097 /e 'Place: Panaf oa. f((Dabuia-,~ 106, Govinda Building, Mahatma Gandhi Road, PANJIM - GOA - 403 001. Off. :2225969, Res.: 2223431, 2223351, Mob. : 9822125669, Email : naikgaunekar@yahoo.co.in "Annexure A" to the Independent Auditor's Report of even date on the Financial Statements of Goa Sarva Shiksha Abhiyan, Alto Betim, Bardez-Goa. Report on the Internal Financial Control, we have audited the internal financial controls over financial reporting of Goa Sarva Shiksha Abhiyan as of March 31, 2016 in conjunction with our audit of the financial statements of the Society for the year ended on that date. Management's Responsibility for Internal Financial Controls The management is responsible for establishing and maintaining internal financial controls based on internal control over financial reporting criteria established by the Society considering the essential components of internal control stated in the Guidance note on Audit of Internal Financial controls over financial reporting issued by the Institute of Chartered Accountants of India. These responsibilities include the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the orderly and efficient conduct of its business, including adherence to Society's policies, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information, as required under Society's Act 1860. Auditors' Responsibility Our responsibility is to express an opinion on the Society's internal financial controls over financial reporting based on our audit. We conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting (the "Guidance Note") and the Standards on Auditing, issued by ICAI, to the extent applicable to an audit of internal financial controls, both applicable to an audit of Internal Financial Controls and, both issued by the Institute of Chartered Accountants of India. Those Standards and the Guidance Note require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate internal financial controls over financial reporting was established and maintained and if such controls operated effectively in all material respects. '- - Contd...2/- JVPA0AJI 1 2: Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial reporting and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an understanding of internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. The procedure selected depends on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. We believe that the audit evidence we have obtained is insufficient and not appropriate to provide a basis for our audit opinion on the Society's internal financial controls system over financial reporting. Meaning of Internal Financial Controls over Financial Reporting A Society's internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A Society's internal financial control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the Society; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the Society are being made only in accordance with authorizations of management and directors of the Society; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the Society's assets that could have a material effect on the financial statements. ,- Contd...3/- Inherent Limitations of Internal Financial Controls Over Financial Reporting Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any evaluation of the internal financial controls over financial reporting to future periods are subject to the risk that the internal financial control over financial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Opinion 1) According to the information and explanations given to us and based on our audit we report that Society has appointed internal auditor for the financial year 2015-16. In the absence of working paper/Half margin Memo we are unable to comment on the internal financial controls over financial reporting as at March 31, 2016 verified by Internal Auditor. 2) The Society has not scientifically relied upon end use of Grants released to beneficiaries as BRC and DO have relied on Estimates, Delivery Challans, Approval Memos, Quotations in support of utilization of Grants given to beneficiaries. 3) Subject to our qualifications given under para 1 and 2 above in our opinion, the Society has, in all material respects, an adequate internal financial controls system over financial reporting as of March 31,2016 based on "the internal control over financial reporting criteria established by the Society considering the essential components of internal control stated in Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of the Chartered Accountant of India and except / possible effect of the weakness described above on the achievement of the objective of the control criteria, the Society's internal financial controls over financial reporting were operating effectively as of March 31, 2016. I 0 Contd ...4/- efMANVAil~ :4: We have considered the weakness identified and reported above in determining the nature, timing, and extent of audit tests applied in our audit of March 31, 2016 financial statement of the Society and this weakness does not affect our opinion on the financial statements of the Society. For and on behalf of NAIK GAUNEKAR & CO. CHARTERED ACCOUNTANT FRN : 10680W N. N. NAIK GAUNEKAR (Proprietor) l KA IMembership number: 008097 pa,* I~~ tIVP,&Jeta "Annexure B" to the Independent Auditor's Report of even date on the Financial Statements of Goa Sarva Shiksha Abhiyan, Alto Betim, Bardez-Goa. 1) In the course of audit the Block Resource Centre has relied upon delivery challans, estimates and quotations. The discrepancies are pointed out to the Accountant/BEC Coordinator. 2) During the course of verification of BRC at Sanguem, it was observed that the bills for utilization of Civil Work Grant were not attached, which was later found to be misplaced by VEC. 3) We have visited and verified the records of the Block Resource Centers. Discrepancies are as attached in the Annexures to the report. 4) Following are the BRCs where Internal Auditor has given NIL Audit Report for the period April 2015 to December 2015 BRC Mormugao, BRC Quepem, BRC Bardez, BRC Ponda, BRC Sattari, BRC Cancona and BRC Bicholim, Where as for the period January 2016 to March 2016 BRC Mormugao, BRC Quepem, BRC Sanguem and BRC Cancona 5) Physical verification of Fixed Assets is not carried out at the SPO level as per statutory requirement at least once in a year. For and on behalf of NAIK GAUNEKAR & CO. CHARTERED ACCOUNTANT FRN : 1 08W N. N. NAIK'GIUNEKAR ,embers(Propr0ietor) err -0, Membership number: 008097 Daft,t ~ftv2l GOA SARVA SHIKSHA ABHIYAN Registered Under The Societies Registration Act, 1860, Vide Registration No. 180/Goa/2005. Notes to Accounts Forming Part of Accounts 1. Significant Accounting Policies a) Basis of Accounting: The Society follows accrual method of accounting. Amounts released to Districts and Block Resource Centres are treated as Advances till Utilization Certificates in respect thereof are received. Disbursements made to sub district level (SMCs) are treated as expenses at the time of payment for one time grant, if the case. The Grants received, Grant Returned (Savings), Undisbursed Grants of previous years, Bank interest, tender fees received and various other incomes are treated as income and amount expended under various activities of this programme are treated as Expenditure including disbursement for construction and /or acquisition of fixed assets. b) Fixed Assets: The Society does not depreciate its fixed assets, thus carrying the original cost in its Balance Sheet. Fixed Assets acquired/ created by State Project Office or at field levels for different programmes have been treated as Expenditure at the time of release of payment. Project Civil work of beneficiaries i.e. Construction of Schools, Additional Classrooms, Boundary Wall etc are charged to the Income and Expenditure as expenditure. c) Investment: There are no investments other than the balance maintained in the saving accounts of the banks. d) Government Grants: Government Grants to the Project are recognized on receipt basis. e) Grant Return: Grants amount disbursed under a particular budget head in the current financial year and returned as unspent/ unutilized in the current financial year are reversed in that same budget head itself And the Grant amount disbursed under particular budget head in the previous financial years and returned as unspent/unutilized in the current financial year are considered as Refund of advances and are adjusted against the outstanding advances of previous year. f) Utilization of Grants-in-Aid The utilization of funds received as grants in aid have been accounted on the basis of utilization certificate received from blocks/districts/clusters/districts. g) Revenue Recognition The Society is non-profit making entity, carrying on with its objects on no profit/no loss basis. The interest earned by the society on its balances with the banks is considered as an accrual to received and not as an income of the society. I A h) Corpus Fund The Society does not have Corpus Fund. The grants received for the purpose of the society along with the interest earned thereon to the extent to which they remain unutilized are disclosed in the Balance Sheet under the head "Grants to be utilized". 2. Notes to Accounts: a) Sarva Shiksha Abhiyan is a programme of Government of India. The objectives of this programme are being implemented in a Mission mode by a Society formed under the Societies Registration Act, by the name, Goa Sarva Shiksha Abhiyan. b) The Grants received by the Society's State Project Office are either released to various District Levels, Block Levels, and SMC Levels for utilization or State Project Office themselves utilize the Grants for various purpose. c) Advances outstanding are also being reconciled and in respect of certain other expenses necessary steps are being taken for reconciliation and necessary adjustments. d) In terms of the Programme, in a particular year, if an outlay approved is not spent fully the same becomes outlay saved and this shall be treated under non-recurring heads and becomes eligible for being considered as spill over activities for the forthcoming year. e) At some of the locations, internal audit report was inadequate at the time of audit, compliance of previous year audit objection is given. f) Balances of the trade receivables, trade payables, advances and balances of deposits are subject to confirmation, reconciliation and adjustments, if any. The management does not expect any material difference affecting the current year's financial statements. g) The balance amount in current liabilities and current assets are as per books of accounts and subjects to confirmation from the respective parties. The bank balances are reconciled with respective bank's balances. h) Management is of the opinion that advances outstanding at the end of the year are considered as good and recoverable or adjustable. i) There are no contingent liabilities and off the balance sheet items. As per our Audit Report of Even date attached. FOR NAIK GAUNEKAR & Co., Cunts Officer, GSSA Chartered Accountants C ~~Finn Reg., 6"(W Sarva ShAsha Abblyan to-1eri6n, Goa . StateCA N.N.NA AUNI ha Abhiyan-SMG"ci Sbik Xaqi o #~PAN^J iGOA ~ fRS. FORM GFR 19A Utilization Certificate under SSA for the year ended 31st March 2016 Name of the State: Goa Sr. Sanction Letter No. and Date Amount IRs.) NO. SSA NPEGEL Total I No. F.1.2/2015-EE.8(II) dated 4,57,00,000.00 - 4,57,00,000.00 12.05.2015 (Govt.of India 2 No. F.1.2/2015-EE.8(Ii) dated 8,25,000.00 - 8,25,000.00 12.05.2015 (Govt.of India) 3 No. F.1.2/2015-EE.8(III) dated 47,20,000.00 47,20,000.00 12.05.2015 (Govt.of India) 4 No. F.1.2/2015-EE.8(IV) dated 20,11,000.00 20,11,000.00 12.05.2015 (Govt.of India) 5 No. F.1.2/2015-EE.8(V) dated 36,000.00 - 36,000.00 12.05.2015 (Govt.of India) 6 No. F.1.2/2015-EE.8(VI) dated 2,08,000.00 - 2,08,000.00 12.05.2015 (Govt.of India) 7 No. F.1.2/2015-EE.8(I) dated 22,61,000.00 22,61,000.00 20.10.2015 (Govt.of India) 8 No. F.1.2/2015-EE.8(II) dated 41,000.00 41,000.00 20. 10.2015 (Govt.of India) 9 No. F.1.2/2015-EE.8(II) dated 2,34,000.00 2,34,000.00 20. 10.2015 (Govt.of India) 10 No. F.1.2/2015-EE.8(I) dated 2,25,82,000.00 2,25,82)000.00 30.03.2016 (Govt.of India) 11 No. F.1.2/2015-EE.8(II) dated 4,08,000.00 4,08,000.00 30.03.2016 (Govt.of India) 12 No. F.1.2/2015-EE.8(III) dated 23,32,000.00 23,32,000.00 30.03.2016 (Govt.of India) 13 No. DE/Accts/ SSA/2015- 2,88,08,000.00 2,88,08,000.00 16/924 dated 18.06.2015 14 No. DE/Accts/ SSA/2015- 16,91,000.00 16,91,000.00 16/3393 dated 04.03.2016 15 No. DE/Accts/ SSA/2015- 68,59,000.00 68,59,000.00 16/3394 dated 04.03.2016 16 No. DE/Accts/ SSA/2015- 1,68,81,000.00 1,68,81,000.00 16/3539 dated 31.03.2016 13,55,97,000.00 00.00 *4 '(.PA Sl Certified that out of Rs. 8,13,58,000/- (Rupees Eight Crores Thirteen Lacs Fifty Eight Thousand only) of grant -in-aid sanctioned during the year 2015-16 in favour of GOA SARVA SHIKSHA ABHIYAN vide Ministry of Human Resource Development, Department of Elementary Education and 'Literacy, letter Nos. noted against each sanction above ( Rs. 22,55,000/- under Capital Head and Rs. 7,91,03,000/- under General Head) and Rs. 5,42,39,000/-(Rupees Five Crores Forty Two Lakhs Thirty Nine Thousand only) of grant-in- aid sanctioned during the year 2015-16, in favour of Goa Sarva Shiksha Abhiyan vide State Government, Goa letter nos. noted against each sanctioned noted above (Rs. 15,03,333/- under Capital Head and Rs. 5,27,35,667/- under General Head), and Rs. 9,62,335/- (Rupees Nine Lacs Sixty Two Thousand Three Hundred Thirty Five only) on account of interest and Rs. 1,00,57,952/- (Rupees One Crore Fifty Seven Thousand Nine Hundred Fifty Two Only) on account of refunds from implementing units and Other Miscellaneous receipts and Rs. 1,72,97,866/-(Rupees One Crores Seventy Two Lacs Ninty Seven Thousand Eight Hundred Sixty Six (under General Head) on account of unspent balance of previous year totaling to Rs. 16,39,15,153/-(Rupees Sixteen Crores Thirty Nine Lacs Fifteen Thousand One Hundred Fifty Three Only), a sum of Rs. 16,26,52,273/- (Rupees Sixteen Crores Twenty Six Lacs Fifty Two Thousand Two Hundred Seventy Three Only) ( Rs. 99,93,425/- under Capital Head and Rs. 15,26,58,848/- under General Head), has been utilized for the .purpose for which it was sanctioned and that the balance of Rs. 12,62,880/- ( Rupees Twelve Lacs Sixty Two Thousand Eight Hundred Eighty Only) remaining unutilized at the year end will be adjusted towards the outstanding liabilities of year 2015-16 and balance against Grant -in Aid payable during year 2016-17. 1. Certified that I have satisfied myself that the conditions on which the grant-in-aid was sanctioned have been fully fulfilled and that I have exercised the fllo lg the money was actually utilized for the purpose for which it was sanctio A 441 * ChiF ccounts Officer Stat iE r, GSSA *~~ ~~1'C ~ ~ i Aooounts Qfflewma.AWeg oi ated: Sarva SNkshaAbhyey Alto-Betirm, Goat AUDITORS CERTIFICATE We have verified the above Statements with the books and records and Audited Financial Statements for the year ended 31.03.2016 produced before us for verification and found the same has been drawn in accordance therewith. This certificate is to be read with the Auditors Report of the said Financial Statements. FOR NAIK GAUNEKAR & Co., CHARTERED ACCOUNTANTS FRN: 106808W CA N.N.NAIK GAUNEKAR PROPRIETOR M.NO. 008097 D Goa Sarva Shiksha Abhiyan, Goa Utilization Certificate in respect of Sarva Shiksha Abhiyan (SSA), Goa for the Financial Year 2015-16 for SSA, NPEGEL & KGBV (Grant -in - Aid Capital) (Excluding 13th Finance Commission Award) Name of State: Goa Sr. No. Particulars SSA NPEGEL KGBV Total 1 Opening Balance A Cash at Bank . 72,47,000.00 -- -- a Grant -in -Aid Capital --- --- B Fund in Transit --- a Grant-in-Aid CaRital C Unadjusted Advances 97,47,410.00 a Grant- in -Aid Capital Sub Total (A) Opening Balance 1,69,94,410.00 - 2 Funds received from Govt. of - - India (MHRD) a Grant -in -Aid Capital Sr. No. Sanction Letter No. and Date 1 No. F.1.2/2015-EE.8(IV) dated 20,11,000.00 12.05.2015 (Govt.of India) 2 No. F.1.2/2015-EE.8(V) dated 36,000.00 12.05.2015 (Govt.of India) 3 No. F.1.2/2015-EE.8(VI) dated 2,08,000.00 12.05.2015 (Govt.of India) 22,55,000.00 3 Fund received from State Govt. a Grant-in-Aid Capital - -- Sr. No. Sanction Letter No. and Date 1 No. DE/Accts/ SSA/2015-16/924 15,03,333.00 dated 18.06.2015 15,03,333.00 4 Bank Interest __--- - - a Grant- in -Aid Capital --- 5 Miscellaneous Income a Grant-in -Aid Capital Sub Total (B) 37,58,333.00 Grant Total (A +B) 2,07,52,743.00 -9u E ount O97 A Ac xpenditure during the - - A I _____J Year 2015-16 a Grant -in -Aid Capital 1,47,27,621.00 - - B Outstanding advances as on 31st ... March, 2016 a Grant-in -Aid 60,25,122.00 - Total (A+B) 2,07,52,743.00 - 7 Excess/Deficit of Fund a Grant-in -Aid Capital --- 8 Unspent Balance as on 31st March -- -- 2016 a Grant-in -Aid Capital 0.00 -- 1. Certified that out of Rs. 22,55,000/- (Rupees Twenty Two Lacs Fifty Five Thousand only) of grant -in-aid sanctioned/received vide Ministry of Human Resource Development, Department of Elementary Education and Literacy under capital head , and Rs. 15,03,333/- ( Rupees Fifteen Lacs Three Thousand Three Hundred Thirty Three Only) of grant-in aid sanctioned/received from State Govt. of Goa under capital head during the year 2015-16 in favour of GOA SARVA SHISHA ABHIYAN, vide letter Nos., noted against each and Rs. NIL on account of interest, and Miscellaneous income earned during the period 01/04/2015 to 31/03/2016 and Rs. 72,47,000 /- ( Rupees Seventy Two Lacs Forty Seven Thousand Only) on account of unspent balance and Rs. 97,47,410/-(Rupees Ninty Seven Lacs Forty Seven Thousand Four Hundred Ten Only) as opening advance of the previous year, a sum of Rs. 2,07,52,743/-(Rupees Two Crore Seven Lacs Fifty Two Thousand Seven Hundred Forty Three Only) of Grant - in -Aid Capital has been utilized for the purpose for which it was sanctioned and amount of Rs. NIL remaining unutilized at the year end will be adjusted during the year 2016-17. 2. It is also certified that out of amount of Rs. 2,07,52,743/-(Rupees Two Crore Seven Lacs Fifty Two Thousand Seven Hundred Forty Three Only) shown as utilized, account for an amount of Rs. 60,25,122/- (Rupees Sixty Lacs Twenty Five Thousand One Hundred Twenty Two Only) of Grant-in -Aid Capital are yet to be received from implementing units/agencies, which has been allowed to be carried forward. 3. Certified that I have satisfied our self that the conditions on which the Grant-in-Aid was ned have been fully fulfilled and that we have exercised the fol that vas actually utilized for the purpose for which it was sa opedA Noa SC L PANA4r~lca Kinds of checks exercised 1. Statements of Accounts 2. Bank Statements tertificate from Implementing units Q ChieAccounts Officer Sta Pro tor, GSSA ChiefAccounts WOier * 7jia jrt Sarva Shsha Abbly& AbbairgSikh Afto-Betim, Goa Paneil - Goa AUDITORS CERTIFICATE We have verified the above Statements with the books and records and Audited Financial Statements for the year ended 31.03.2016 produced before us for verification and found the same has been drawn in accordance therewith. This certificate is to be read with the Auditors Report of the said Financial Statements. FOR NAIK GAUNEKAR & Co., CHARTERED ACCOUNTANTS FRN: 106808W CA N.N.NAIK GAUNEKAR PROPRIETOR M.NO. 008097 DATE: PLACE:! *Pi Qa A Goa Sarva Shiksha Abhiyan, Goa Utilization Certificate in respect of Sarva Shiksha Abhiyan (SSA), Goa for the Financial Year 2015-16 for SSA, NPEGEL & KGBV (Grant -in - Aid General) (Excluding 13th Finance Commission Award) Name of State: Goa Sr. No. Particulars SSA NPEGEL KGBV Total 1 Opening Balance - - A Cash at Bank --- a Grant -in -Aid General 1,36,71,566.00 --- - B Fund in Transit - --- a Grant-in-Aid General --- --- C Unadjusted Advances --- a Grant- in -Aid General 83,73,439.001, Sub Total (A) Opening Balance 2,20,45,005.00 2 Funds received from Govt. of --- --- - India (MHRD) a Grant -in -Aid General Sr. No. Sanction Letter No. and Date 1 No. F.1.2/2015-EE.8(II) dated 4,57,00,000.00 12.05.2015 (Govt.of India 2 No. F.1.2/2015-EE.8(II) dated 8,25,000.00 12.05.2015 (Govt.of India) 3 No. F.1.2/2015-EE.8(III) dated 47,20,000.00 12.05.2015 (Govt.of India) 4 No. F.1.2/2015-EE.8(I) dated 22,61,000.00 20.10.2015 (Govt.of India) 5 No. F.1.2/2015-EE.8(II) dated 41,000.00 20.10.2015 (Govt.of India) 6 No. F.1.2/2015-EE.8(III) dated 2,34,000.00 20.10.2015 (Govt.of India) 7 No. F.1.2/2015-EE.8(I) dated 2,25,82,000.00 30.03.2016 (Govt.of India) 8 No. F.1.2/2015-EE.8(II) dated 4,08,000.00 30.03.2016 (Govt.of India) No. F.1.2/2015-EE.8(III) dated 23,32,000.00 30.03.2016 (Govt.of India) u 7,91,03,000.00 a1 A 97 3 F fived from State Govt. L a G LAid General ---- cenak Sr. No. Sanction Letter No. and Date 1 No. DE/Accts/ SSA/2015-16/924 2,73,04,667.00 dated 18.06.2015 2 No. DE/Accts/ SSA/2015-16/3393 16,91,000.00 dated 04.03.2016 3 No. DE/Accts/ SSA/2015-16/3394 68,59,000.00 dated 04.03.2016 4 No. DE/Accts/ SSA/2015-16/3539 1,68,81,000.00 dated 31.03.2016 5,27,35,667.00 4 Bank Interest a Grant- in -Aid General 9,62,335.00 --- --- 5 Miscellaneous Income a Grant-in -Aid General 1,00,57,952.00 --- --- Sub Total (B) 14,28,58,594.00 --- Grant Total (A +B) 16,49,03,599.00 --- --- 6 Less Amount --- A Actual Expenditure during the --- --- year 2015-16 a Grant -in -Aid General 16,02,41,412.00 --- --- B Outstanding advances as on 31st [ .. J March, 2016 a Grant-in -Aid General 33,99,307.00 --- --- Total (A+B) 16,36,40,719.00 --- i -. . 7 Excess/Deficit of Fund --- --- a Grant-in -Aid General --- 8 Unspent Balance as on 31st March --- - 2016 a Grant-in -Aid General 12,62,880.00 1. Certified that out of Rs. 7,91,03,000/- (Rupees Seven Crore Ninty One Lacs Three Thousand only) of grant -in-aid vide Ministry of Human Resource Development, Department of Elementary Education and Literacy and Rs. 5,27,35,667/ - ( Rupees Five Crore Twenty Seven Lacs Thirty Five Thousand Six Hundred Sixty Seven Only) vide State Govt. of Goa s reediv MNo 8097 6 in favour of GOA SARVA SHISHA ABHIYAN, letter ,a anct and Rs , 335/ -(Rupees Nine Lacs Sixty Two Thousand Three Hundr y) P;4;e;iR on account of interest and Rs. 1,00,57,952/- ( Rupees One Crore Fifty Seven lacs Nine Hundred Fifty Two Only) on account of Miscellaneous income & refunds from implementing units during the period 01/04/2015 to 31/03/2016 and Rs. 1,36,71,566/-(Rupees One Crore Thirty Six Lacs Seventy One Thousand Five Hundred Sixty Six only) on account of unspent balance of previous year and Rs. 83,73,439/-(Rupees Eighty Three Lacs seventy Three Thousand Four Hundred Thirty Nine only) as opening advance of the previous year, a sum of Rs. 16,36,40,719/-(Rupees Sixteen Crores Thirty Six Lacs Forty Thousand Seven Hundred Ninteen only) of Grant - in -Aid General has been utilized for the purpose for which it was sanctioned and amount of Rs. 12,62,880/-(Rupees Twelve Lacs Sixty Two Thousand Eight hundred Eighty Only) remaining unutilized at the year end will be adjusted towards the Outstanding liabilities of year 2015-16 and balance against Grant - in -Aid payable during the year 2016-17. 2. It is also certified that out of amount of Rs. 16,36,40,719/-(Rupees Sixteen Crores Thirty Six Lacs Forty Thousand Seven Hundred Ninteen only) shown as utilized, account for an amount of Rs. 33,99,307/-(Rupees Thirty Three lacs Ninty Nine Thouand Three Hundred seven Only) of Grant- in -Aid General are yet to be received from implementing units/agencies, which has been allowed to be carried forward. 3. Certified that I have satisfied ourself that the conditions on which the Grant-in-Aid was sanctioned have been fully fulfilled and that we have exercised the following checks to see that the money was actually utilized for the purpose for which it was sanctioned. Kinds of checks exercised 1. Statements of Accounts / 2. Bank Statements 3. Utilization Certificate received from implementing 'ts o jeAccounts Officer e Projet Director, GSSA 1t efAccounts Offes Sroe WnerM LSrVg Sh*ah*At&lya Goe Sarva Shiksha Abh!an-elt APto_C ftoAm. Gag8 Poneil - Gon AUDITORS CERTIFICATE We have verified the above Statements with the books and records and Audited Financial Statements for the year ended 31.03.2016 produced before us for verification and found the same has been drawn in accordance therewith. This certificate is to be read with the Auditors Report of the said Financial Statements. FOR NAIK GAUNEKAR & Co., CHARTERED ACCOUNTANTS FRN: 106808W CA N.N.NAIK GAUNEKAR PROPRIETOR M.NO. 008097 DA tr r PLA EUPIA-40 Goa Sarva Shiksha Abhiyan, Goa Utilization Certificate in respect of Sarva Shiksha Abhiyan (SSA), Goa for the Financial Year 2015-16 for SSA, NPEGEL & KGBV (Grant -in - Aid Capital) (Swachh Bharat Swachh Vidhyalaya, Construction of Toilets) Name of State: Goa Sr. No. Particulars SSA NPEGEL KGBV Total 1 Opening Balance --- A Cash at Bank 72,47,000.00 a Grant -in -Aid Capital - B Fund in Transit a Grant-in-Aid Capital - C Unadjusted Advances -- a Grant- in -Aid Capital ---- Sub Total (A) Opening Balance - 2 Funds received from Govt. of India(MHRD) _____ a Grant -in -Aid Capital 0.00 - Sr. No. Sanction Letter No. and Date 3 Fund received from State Govt. a Grant-in-Aid Capital 0.00 Sr. No. Sanction Letter No. and Date 4 Bank Interest a Grant- in -Aid Capital - 5 Miscellaneous Income --- a Grant-in -Aid Capital --- t Sub Total (B) 72,47,000.00 - Grant Total (A +B) 72,47,000.00 - 6 Less Amount A Actual Expenditure during the - year 2015-16 a Grant -in -Aid Capital 72,47,000.00 - B Outstanding advances as on 31s - - March, 2016 a Grant-in -Aid -- E Total (A+B) I -- 7 Excess/Deficit of Fund - i ) a Grant-in -Aid Capital --- - - 8 Unspent Balance as on 31st March 2016 a Grant-in -Aid Capital 0.00 - - 1. Certified that out of Rs. NIL of grant -in-aid sanctioned/received vide Ministry of Human Resource Development, Department of Elementary Education and Literacy under capital head towards Swachh Bharat Swachh Vidhyalaya, construction of toilets and Rs. NIL of grant-in aid sanctioned/received from State Govt. of Goa being State Share under capital head towards Swachh Bharat Swachh Vidhyalaya, construction of toilets during the year 2015-16 in favour of GOA SARVA SHISHA ABHIYAN, vide letter Nos., noted against each and Rs. NIL on account of interest, and Miscellaneous income earned during the period 01/04/2015 to 31/03/2016 and Rs. 72,47,000/-( Rupees Seventy Two Lacs Forty Seven Thousand Only)NIL on account of unspent balance and Rs. NIL as opening advance of the previous year, a sum of Rs. 72,47,000/- (Rupees Seventy Two Lacs Forty Seven Lacs Only) of Grant - in -Aid Capital has been utilized for the purpose for which it was sanctioned and amount of Rs. NIL remaining unutilized at the year end will be adjusted towards next years grants during the year 2016-17. 2. Certified that I have satisfied our self that the conditions on which the Grant-in-Aid was sanctioned have been fully fulfilled and that we have exercised the following checks to see that the money was actually utilized for the purpose for which it was sanctioned. Kinds of checks exercised 1. Statements of Accounts * A so 2. Bank Statements Utilization Certificate from Implementing units ' ouants Officer sta irgtr GSSA A&oUlSOffkes Sarva Shisha Abbiyse Ga Serva Shiksha Abhlyaef1 t a Alto-Betim. Go. Pmnsi - Goa AUDITORS CERTIFICATE We have verified the above Statements with the books and records and Audited Financial Statements for the year ended 31.03.2016 produced before us for verification and found the same has been drawn in accordance therewith. This certificate is to be read with the Auditors Report of the said Financial Statements. FOR NAIK GAUNEKAR & Co., CHARTERED ACCOUNTANTS FRN: 106808W CA N.N.NAIK GAUNEKAR PROPRIETOR D ,~U EKAM.NO. 008097 PTA D% IUFR-I SARVA SHIKSHA ABHIYAN Summary Budget Analysis (Entire Program) For the Year ending on 31.03.2016 (Rs. in lakhs) Name Opening Releases AWP&B of Releases by Reported frNx N of AWP&B Balance byby for Next State for the States Year year 1 GOA 2423.75 172.98 813.58 542.39 1663.49 2903.76 Total 2423.75 172.98 837.13 386.26 1663.49 2903.76 FOR GOA SARVA SHIKSHA ABHIYAN For Naik Gaunekar & Co., Chartered Accountants Firm Reg No. 106808W Chief' counts Officer S e Director CA N.N.Naik Gaunekar Chief Aowuintts TFrOjsec DiOectoR Sarva Shiksha AbhiyanGo Sarva Shiksha Abhiyan-SAt Proprietor Alto- Betim, Go. M W tE. C% C4 A r a6a 4: IUFR-II SARVA SHIKSHA ABHIYAN Summary Budget Analysis (Entire Program) For the Year ending on 31.03.2016 (Rs. in lakhs) Opening Name of State Balance for the Releases Repore No. yerExpenditure year 1 2 3 4 1 GOA SSA 172.98 1355.97 1663.49 Total 172.98 1355.97 1663.49 FOR GOA SARVA SHIKSHA ABHIYAN For Naik Gaunekar & Co., Chartered Accountants Firm Reg No. 106808W 'hief ccounts Officer State CA N.N.Naik Gaunekar Chief Aoounts Offcer Serva Shikehm AbiyaMes aeva ShIksa AbhIyan-80ul Propretor Paneji - Goo Atto-Betim. Goa Po G an IUFR-III SARVA SHIKSHA ABHIYAN Summary Budget Analysis (Entire Program) For the Year ending on 31.03.2016 (Rs. in lakhs) SI. Expenditure by Activity Year Ending No. 31.03.2016 1. New Primary School: Teacher Salary 483.09 2. New Upper Primary School Teachers Salary 0.00 3. Block Resource Centre 252.92 4. Cluster Resource Centre 184.97 5. Civil Works 125.80 6. Toilets, Drinking Water 0.00 7. Interventions for Out of School Children 11.07 8. Free Text Books 276.03 9. Innovative Activities 0.77 10. Interventions for Disabled Children 20.24 11. Intervention for Girl children 0.00 12. Maintenance Grant 53.80 13. Management & MIS 121.07 14. Research & Evaluation 2.53 15. School Grants 83.91 16. Teacher Grants 2.35 17. TLE Grant 0.00 18. Teacher Training 20.65 19. SMC /PRI Training 12.82 20. Community Mobilization 7.19 21. School Uniforms 2.74 22. School Library 0.00 23. Residential School 0.00 24. SIEMAT 0.00 25. State Component 0.00 26. Prior Period Expenses 1.54 Total 1663.49 FOR GOA SARVA SHIKSHA ABHIYAN For Naik Gaunekar & Co., Chartered Accountants Firm Reg No. 106808W, Acounts Officer St ject Director CA at fauft OftCef $tae Proat Dirl so Sarve Shaksha Abblyesae Sarve Shiksha Abhlyamw1SW0 eTo Alto-Betim, Goa Panil - Go$ Q ttDVPi & / (g) FMR III Cr. 3882-In-Elementry Education Project Name of the State/U. T.:- GOA SARVA SHIKSHA ABHIYAN Activity wise Expenditure Statement of SSA for the period ending 31.03.2016 . _(Rs. In lakhs) Sr. No. Expenditure by Activity PAB Approval Year Ended 1 Intervention for out of school children 34.950 11.07 2 Teachers Salary 1025.400 483.09 3 Teacher Grant 0.000 2.350 4 Block Resource Centre 309.600 252.92 5 Cluster Resource Centre 275.760 184.97 6 Teachers Training 28.880 20.65 7 Free text book 273.010 276.03 8 Provision of 2 sets of Uniforms 68.980 2.74 9 Intervention for CWSN(IED) 33.520 20.24 10 Civil Works 46.250 125.80 11 Civil Works (PWD) 0.000 0.00 12 Maintenance Grant 53.950 53.80 13 School Grant 83.770 83.91 14 Research and Evaluation 8.000 2.53 15 Management and MIS 131.420 121.07 16 Innovative Activity 25.000 0.77 17 Community Training 8.300 7.19 18 SMC Training 16.960 12.82 19 Prior Period Expenses 0.000 1.54 TOTAL 2423.750 1663.49 The accompanying notes forming part of the financial statements FOR GOA SARVA SHIKSHA ABHIYAN AS PER OUR REPORT OF EVEN DATE For Naik Gaunekar & Co. Chartered Accountants us er tate ectar Firm Reg o 1 6is*6 cer pvjFMI Dft"" Sarva ShakshaAbhiyan Go Sarve Shiksha AbhiyarWaletp Alto-Setim, Goa Panaji - Goa Date:4 Place: cow -,N NQJW7 IRA*NA' ri JaiV Gaune&ar et Co., AUDITORS CERTIFICATE We have verified the above statements with the books and records and Audited Financial Statements for the year ended 31/03/2016 produced before us for verification and found the same has been drawn in accordance therewith. This Certificate is to be -read along with the Auditors Report of the said Financial Statements. For and on behalf of NAIK GAUNEKAR & CO. CHARTERED ACCOUNTANT FRN : 106808W N. N. NAIK GAUNEKAR (Proprietor) Membership number: 008097 106, Govinda Building, Mahatma Gandhi Road, PANJIM - GOA - 403 001. Off. : 2225969, Res.: 2223431, 2223351, Mob. : 9822125669, Email : naikgaunekar@yahoo.co.in N. N. Naik Gaunekar & Co., Chartered Accountants Name of the Client: Goa Sarva Shiksha Abhiyan (GSSA) Statutory Audit for the Financial Year 2015-16 Audit Observations at GSSA, Block Resource Centre, Pernem - Goa. Sr. No. Particulars Remarks 1 Internal Audit Report Verified Internal Audit Reports issued in two parts which are not satisfactory. Internal Auditor failed to report major discrepancies in Accounts. It appears Internal Auditor has concentrated on Utilization Certificates of beneficiaries. However, he has not bothered to verify whether Utilization Certificates are properly vouched or otherwise. Refer to Annexure I 3 Refund Settlement Refer to Annexure 1I()(2) 6 Interest Received Amount of interest received from State Bank of India is Rs. 54,930/-. Verified and found to be correct. 8 Bank Balance Confirmation Bank Balance Account No. 33887041839 is at Rs. 6,60,684/- subject to reconciliation . Balance Confirmation from Bank is obtained. 9 Cash Balance Closing Cash Balance is at Rs. 3512/-. Cash Balance Confirmation is obtained. 10 Bank Reconciliation Bank reconciliation is produced before us and is verified1 11 Difference in Balance Refer Annexure III ( WNo- SQ0?-7 L FAhAi * A CD S0 CD r CiD rjq 00 > > 10 E:e < * Annexure II STATEM.ENT OF REFUNDS Sr. No. Particulars Previous Bal Amount Amount Paid Refund Due C/f Recd.(Rs.) (Rs.) I BRC Grants a. Contingency 0.00 50,000.00 50,000.00 0.00 b. TA Meeting 10,182.00 0.00 0.00 10,182.00 2 CRC Grants a. Contingency 120.00 33,000.00 33,000.00 120.00 b. TA Meeting 40,572.00 0.00 0.00 40,572.00 3 Salaries BRP 10,144.00 2,200,000.00 2,194,802.00 15,342.00 CRP 85,121.00 1,870,000.00 1,832,278.00 122,843.00 4 Part Time Instructor Teacher 36,001.00 1,335,000.00 1,328 112.00 42,889.00 5 In-ser. Teachers Training Prog. 153,677.00 204,000.00 133,850.00 223,827.00 6 Community Mobilization 4,000.00 34,320.00 17,600.00 20,720.00 7 Non res.Training(Comm) 3,192.00 116,775.00 80,276.00 39,691.00 8 CWSN Grants i. Corrective Surgery 0.00 4,025.00 4,025.00 0.00 ii. Escort & Transport 164.00 57,552.00 57,716.00 0.00 iii. Eye Surgery 0.00 23,000.00 23,000.00 0.00 iv. Ear Surgery 0.00 75,000.00 75,000.00 0.00 v. Medicine and Travelling 0.00 1,365.00 1,365.00 0.00 vi. Residential Training 0.00 13,200.00 7,600.00 5,600.00 vii. Physio / Speechtherapy 4,500.00 34,650.00 34,650.00 4,500.00 viii. Aids & Appliances 0.00 7,920.00 7,920.00 0.00 ix. World Disability Day 0.00 20,000.00 20,000.00 0.00 x. One Day Parental 720.00 5,000.00 4,050.00 1,670.00 xi. Medical Assessment Camp 20,000.00 12,249.00 7,751.00 9 Grants to School a. School Grants(Pry) 5,000.00 470,000.00 470,000.00 5,000.00 b. School Grants (U.Pry.) 0.00 301,000.00 301,000.00 0.00 c. Maintenance Grants 5,000.00 495,000.00 495,000.00 5,000.00 e. Uniform Grants 96,400.00 0.00 64,400.00 32,000.00 10 Civil works Grants i. Flooring Facility 0.00 411,425.00 0.00 411,425.00 ii.Toilet 0.00 554,000.00 499,400.00 54,600.00 iii. Repair of Toilet 0.00 49,195.00 29,195.00 20,000.00 iv. Toilets Under Swatch 0.00 384,000.00 240,000.00 144,000.00 v. Toilets Under Swatch 0.00 384,000.00 0.00 384,000.00 vi. Library Primary 0.00 3,000.00 3,000.00 .. 0.00 FAW4Ai~4t a0r* NI Para Teache r Salary 0.00 320.275.0 319,034.00 1,24 1.0 12 Non Res 5 training centre 0.00 73.000.00 73,0C0.00 0.00 13 Non-Resid.niI lridge Course 2700 0.00 0.00 2700 14 CAL I350.00 0,00 0,00 I 85000 15 Repair of Coniputer 50.00 0.00 0.00 50.00 16 Bank interest 0.00 54A930.00 1,1 17.00 53,8 300 ___GRAND TOTAL 456,963.001 9 6.0 8,412,639 9!;6.wi ( M. Nø- S097. o 1. CURRENT YEAR'S AMOUNT REFUNDED TO DPO Sr No. Particulars Amount (Rs.) I BRC Staff Salary 15,342.00 2 Non-Res. Bridge Course 270.00 3 Parental Awareness Programme 1 ,670.00 4 Part Time Instructors Salary 42,889.00 5 Bank Interest 32,050.00 6 BRP Meet. TA Grt. 10,182.00 7 CAL 1,850.00 8 Civil Works 218,600.00 9 Comm. Mobilisation 4,000.00 10 CRP Contigency Grant 120.00 11 CRP Meeting TA 40,572.00 12 CRP Salary 122,843.00 13 Uniform Grant 32,000.00 14 Maintenance Grant 5,000.00 15 Medical Camp CWSN 1,480.00 16 Non - Resi. (Comm ) Tran. 39,691.00 17 Physio Therapy of CWSN 4,500.00 18 School Grant Primary Schools 5,000.00 19 Teachers Training 223,827.00 20 Repair of Computer 50.00 TOTAL (A) 801,936.00 2. CURRENT YEAR'S AMOUNT REFUNDED TO SPO Sr No. Particulars Amount (Rs.) 1 Para Teachers Salaiy 1,241.00 TOTAL (B) 1 1,241.00 3. REFUND AMOUNT CARRIED FORWARD Sr No. Particulars Amount (Rs.) 1 Comm. Mobilisation 16,720.00 2 Medical assessment 6,271.00 3 Flooring Facvility 411,425.00 4 Toilet Facility 384,000.00 5 Bank Interest 21,763.00 6 Residential Training 5,600.00 TOTAL (C) 845,779.00 GAUNEKAR ____ GRAND TOTAL iABC 1,48N-,956.00 #r >O.%f ( M No89 ot PANAJI,~, ANNEXURE III DIFFERENCE IN BRC & SPO Sr No Particulars SPO BRC Management Reply 1 Para sal Refund 8,829.00 1,241.00 Refund of Rs. 8,829/- was refunded to SPO dated 31-3-2015 & accounted by SPO in April 2015. Refund of Rs. 1241/- to SPO dated 31-03-2016 & accounted in April 2016 AU1 Shri.N Naik Gaunekar, Chartered Accountant Name of the Client: Goa Sarva Shiksha Abbiyan (GSSA) Statutory Audit for the Financial Year 2015-16 Audit Observations at GSSA, Block Resource Centre, Bardez-Goa. Sr. No. Particulars Remarks I Internal Audit Report Verified Internal Audit Reports issued in two parts which are not satisfactory. Internal Auditor failed to report major descrepancies in Accounts. It appears Internal Auditor has concentrated on utilisation certificates of benficiaries, however he has not bothered to verify whether utilisation certificates are properly vouched or otherwise. Refer to Annexure I 2 Refund Statement of Refund -Refer to Annexure II 3 Interest Received Amount of Interest Received from Canara Bank Rs.52,701/- Verified and found to be correct. 4 Bank Balance Confirmation Canara Bank A/C No. 0332101056594 Bank Balance - Rs. 564519/- Balance confirmation from Bank is obtained. 5 Cash Balance C osing Balance - Rs. 211/- Cash balance confirmation has been obtained. 6 Bank Reconciliation Bank reconciliation is carried monthly basis. Reconciliation as on 31/3/2016 is obtained and kept on UNEKAR 7 Diference in SPO/DPO Refer to Annexure III 4 PAkAJ1J3OA/ O tz - CD CD1 cn CD CDt t CD CDt C Is~) C5 o (il -. 0 7: CL - U j CDG Annexure II STATEMENT OF REFUNDS Sr. N*. Particulars Prey Yr Amount Red. Amount Paid Refund Due Refund Bal (Rs.) (Rs.) (Rs.) C/f 1 Conftegency GrAnts jBRC Grants 5000000 50.000,00 0.00 Repair of Comuter 4,490.00 4,490.00 0,00 TOTAL 54,490.00 44,490.00 0.00 2 NRSTC Grants NRSTC 449,000,00 449,000.00 0.00 TOTAL 449,000,00 449,00q 0.00 3 GRANTS TO SCHOOL School Grant 1,019,000.00 1 007,000.00 12,000,00 Maitenance Grant 445.000.00 445,000.00 0.00 TOTAL 1,464,000.00 1-452000.00 12,000.00 4 CIl TEST 29 902.00 29,902-00 0.00 TOTAL 29,90200 29,902.00 0.00 5 CWSN Grants Spectacle 6.750.00 6.750.00 0.00 Medical Camp 20,000,00 20,000.00 0.00 World Disability Day 20,000.00 20,000.00 0.00 Physiotheraphy 170.350.00 170350.00 0.00 Corrective Surnery 14,100.00 14.100.00 0.00 Parental Awareness 5,000.00 5,000.00 0.00 Trn )rt and escort facility 50,372.00 50,372,00 000 Speech Therapy 13,560.00 13,560.00 0.00 TOTAL 34,132.00 300,132.00 0.00 6 SALARIES BRP _2150,000.00 2,114,678.00 35,322.00 CRP I 98o.000.00 I197,2688.00 7,3 12.00 Part Time Teachers 1.605.000.00 1.586.236.00 18,764,00 Refund Salary from CRP 3,333,00 3,333.00 Para Teacher Salar_ 510,673.00 450,575.00 60,098,00 TOTAL 3t333.00 6,245,673.00 6 124,177(0 124,829.00 7 InserviceTeacher Training Block Level & Cluster Level 311.850.00 133229.00 178,621.00 Non ResidentiaJ 135.225.00 109,560.00 25.665.00 Community Mobilisation 30,420.00 16.060.00 14,360,00 TOTAL 477,495.00 258849.00 218,646.00 8 CIVIL WORK GRANT Toilet Facility 467,000.00 419,000,00 48,000.00 Repair of Toilet 45.000,00 45,000.00 0.00 Floorin Facility 197.450.00 197,450.00 0.00 TOTAL 709,450.00 661,450.00 48,000.00 9 Bank lnterest 425,551.00 54,374,00 1.673.00 478.252.00 GRAND TOTAL 428,884.00 9,784,516.00 9,331,673.00 8810727.00 1. CURRENT YEAR'S AMOUNT REFUNDABLE TO DPO SR.NO PARTICULARS AMOUNT (Rs.) 1 GRANTS TO SCHOOL School Grant 12,000.00 2 SALARIES BRP 35,322.00 CRP 7,312.00 Part Time Teachers 18,764.00 Refund Salary from CRP 3,333.00 3 INSERVICE TEACHER TRAINING Block Level & Cluster Level 178,621.00 Non Residential 25,665.00 Community Mobilisation 14,360.00 4 CIVIL WORK GRANT Toilet Facility 48,000.00 5 INTEREST EARNED 52,701.00 6 Bank Interest (2013-14) 80,232.00 7 Bank Interest (2012-13) 345,319.00 TOTAL (A) 821,629.00 LESS: REFUNDED AMOUNT TO NGDPO 200,000.00 REFUND C/F TO NEXT YEAR 621,629.00 2. CURRENT YEAR REFUND PAID TO SPO SR.NO PARTICULARS AMOUNT (Rs.) Para teachers Salary 60,098.00 TOTAL (B) 60,098.00 GRAND TOTAL (A+B) 881,727.00 2.AMOUNT NOT REFUNDED TILL DATE SR.NO PARTICULARS AMOUNT (Rs.) Management Reply Interest is from 2007 onwards Bank Interest (2012-13) 345,3119.00 an amount has been still in Bank A/C an effort will be made i34 3190gards _____ TOTAL -- 345,319.00 _ _______ Mr OF o9 r ．弱！ Shri. N N Nalk Gaunekar, Chartered Accountant Name of the Client: Goa Sarva Shiksha Abhlyan (GSSA) Statutory Audit for the Financial Year 2015-16 Audit Obs:E j n4i-OSSA, Block Resource Centre. Bicholim-Goa. Sr. Particulars Remarks NO. I Internal Audit Report Verified Internal Audit Reports issued in two parts which are not satisfactory. Internal Auditor failed to report major discrepancies in Accounts. It appears that the Internal Auditor has concentrated on utilisation certificates of beneficiaries, however, he has not bothered to verify whether the utilisation certificaates are property vouched or otherwise. The Statutory Auditor has come across certain discrepancies of which major discrepancies are reported in Annexure I to this report. 2 IFixed Asset Verification Fixed Asset Register is maintained and updated. 3 [Refund Statement Refer to Annexure 11- 4 Interest Received Amount of interest received from Canara Bank, Rs.29,004/- Verified and found to be correct. 5 Bank Balance Confirmation Canara Bank A/C No. 0333101021550 Bank Balance - Rs. 175,845/- (as per books) Balance confirmation from Bank is obtained and reconciled. 6 Cash Balance Closing Balance - Rs. 48/- Cash balance confirmation has been obtained. 7 Bank Reconciliation Bank reconciliation is carried monthly basis. Reconciliation as on 31/3/2016 is obtained and kept on record. 8 JTDS JTDS has been paid during the year - Rs. NIL 1 1' or 기〈l :ýJ 4ý, CD CD CD cD Pi CD Lh ZS O-Q CD rL rD C) ril CD CD CD CD CL fD CD C:L CD CD 0 lýD CD cr 77 CD ý:3 cý- cp Annexure II STATEMENT OF REFUNDS Sr. No. Particulars Amount Amount Paid Refund Due (Rs.) Reed.(Rs.) (Rs.) I BRC Grants a) Contingency 50,000.00 49,910.00 90.00 TOTAL 50,000.00 49,910.00 90.00 2 Salaries BRC 2,325,000.00 2,320,603.00 4,397.00 CRP 1,555,000.00 1,515,935.00 39,065.00 Part Time Instructors Salary 420,000.00 413,226.00 6,774.00 TOTAL 4,300,000.00 4,249,764.00 50,236.00 3 CWSN Grants Medical Camp 20,000.00 13,990.00 6,010.00 SWorld Disability Day 20,000.00 13,456.00 6,544.00 [One Day Residential Training 17,000.00 8,000.00 9,000.00 Parental Awareness 5,000.00 5,000.00 0.00 TOTAL 62,000.00 40,446.00 21,554.00 4 Grants to Schools A)School Grants a) Primary School Grant 465,000.00 465,000.00 0.00 b) Upper Primary School Grant 224,000.00 224,000.00 0.00 B) Maintenance Grant a) Govt. Primary Schools 415,000.00 410,000.00 5,000.00 b) Govt. High Schools 125,000.00 125,000.00 0.00 TOTAL 1,229,000.00 1,224,000.00 5,000.00 5 SMC Training Grants INon - Residential 116,775.00 75,731.00 41,044.00 Display of School Report Card 37,050.00 20,020.00 17,030.00 TOTAL 153,825.00 95,751.00 58,074.00 6 Teachers Training Grant Block & Cluster Level Teachers' 167,400.00 68,088.00 99,312.00 TOTAL 167,400.00 68,088.00 99,312.00 7 Civil Works 288,000.00 240,000.00 48,000.00 8 Bank Interest 29,004.00 888.00 28,116.00 TOTAL 29,004.00 888.00 28,116.00 GRAND TOTAL 5,991,229.00 5,728,847.00 310 3ULOO. Ph A Otfl 1. CURRENT YEAR'S AMOUNT REFUNDED TO NGDPO SR.NO PARTICULARS AMOUNT (Rs.) I BRC Grants a) Contingency 90.00 2 Salaries JBRC 4,397.00 CRP 39,065.00 Part Time Instructors Salary 6,774.00 3 CWSN Grants Medical Camp 6,010.00 lWorld Disability Day 6,544.00 One Day Residential Training 9,000.00 5 Grants to Schools B) Maintenance Grant a) Govt. Primary Schools 5,000.00 6 SMC Training Grants Non - Residential 41,044.00 Display of School Report Card 17,030.00 7 Teachers Training Grant Block & Cluster Level 99,312.00 Teachers' 8 Bank Interest 28,116.00 TOTAL (A) 262,382.00 2. BALANCE CARRIED FORWARD TO NEXT YEAR SR.NO PARTICULARS AMOUNT (Rs.) 1 Civil Works Grants a) Separate Girl's Toilet 48,0000 TOTAL (B) 48,000.00 GRAND TOTAL (A+B) 310,82 .00 Shri. N N Naik Gaunekar, Chartered Accountant Name of the Client: Goa Sarva Shiksha Abhiyan (GSSA) Statutory Audit for the Financial Year 2015-16 Audit Observations at GSSA. Riock Resource Centre. Tiswadi-Goa. Sr. Particulars Remarks No. 1 Internal Audit Report Verified Internal Audit Reports issued in two parts which are not satisfactory. Internal Auditor failed to report major discrepancies in Accounts. It appears that the Internal Auditor has concentrated on utilisation certificates of beneficiaries, however, he has not bothered to verify whether the utilisation certificaates are properly vouched or otherwise. The Statutory Auditor has come across certain discrepancies of which major discrepancies are reported in Annexure I to this report. 2 Refund Statement Refer to Annexure II 3 Interest Received Amount of interest received from Canara Bank, Rs.48,98 1/- Verified and found to be correct. 4 Bank Balance Confirmation Canara Bank A/C No. 0308101038752 Bank Balance - Rs. 3,31,227.50/- (as per books) Balance confirmation from Bank is obtained and reconciled. 5 Cash Balance Closing Balance - Rs. NIL Cash balance confirmation has been obtained. 6 Bank Reconciliation Bank reconciliation is carried monthly basis. Reconciliation as on 31/3/2016 is obtained and kept on record. 7 TDS TDS has been paid during the year - Rs. 3,005/- 8 Difference in BRC & SPO Refer to Annexure IIKAq sM Nol8'9 「・プ Annexure 11 STATEMENT OF REFUNDS Sr. Particulars Amount Amount No. Recd.(Rs.) Utilised (Rs.) Refund Due I BRC Grants a) Contingency 50,000.00 55,578.00 NIL 2 Salaries BRC 2,380,000-00 2,368,460.00 11,540.00 CRP 1,460,000.00 1,456,536.00 33,464.00 Part Time Instructors Salary 523,548.00 523,548.00 0.00 3 CWSN Grants IMedical Camp 20,000.00 15,300.00 4,700.00 World Disabili .(dn 20,000.00 11,300.00 8,700.00 One Day Residential Training 8,000.00 6,440.00 1,560.00 Parental Awareness 5,000.00 2,000.00 3,000.00 Aids & Appliances 25,000.00 25,000.00 0.00 4 Civil Works Grants a) Separate Girl's Toilet 192,000.00 192,000.00 0.00 5 Grants to Schools A)Schoot Grants a) Primary School Grant 355,000.00 338,292.00 16,708.00 y School Grant b) Uppgr Primqr M1,000.00 301,000.00 0.00 B) Maintenance Grant a) Govt. Primary & High School 310,000.00 296,540.00 13,460.00 Schools 6 SMC Training Grants Non - Residential Special Training 270,000.00 270,000.00 0.00 Block & Cluster Level Teacbers' 201,900.00 115,382-00 86,518.00 Non - Residential Community Mob. Prog. 118,575.00 118,575.00 0.00 School Report Card (Community Mob.) 17,940.00 9,900.00 8,040.00 7 Computer Repairs 7,752.00 7,752.00 0.00 8 Shifting of Text Books 5,500.00 5,500.00 0.00 9 Para techers-Salary 579.242.00 579,242.00 0.00 Bank Interest 48,981.00 1,199.00 47,782.00 GRAND TOTAL 6,899,438.00 6,699,544.00 205,472.00 *101UMEW,4- - C6 PAbA 'A 1. CURRENT YEAR'S AMOUNT REFUNDED TO NGDPO SR.NO PARTICULARS AMOUNT (Rs.) 1 Salaries BRC 11,540.00 CRP 3,464.00 2 Block & Cluster Level Teachers' 86,518.00 3 SMC Training Grants School Report Card (Community Mob.) 8,040.00 4 CWSN Grants Medical Camp 4,700.00 Parental awarness 3,000.00 Residential Training 1,560.00 5 Grants to Schools A) Primary School Grant 16,708.00 B) Maintenance Grant 13,460.00 6 Bank Interest 47,782.00 TOTAL (A) 196,772.00 2. BALANCE C/F TO NEXT YEAR SP.NO PARTICULARS AMOUNT (Rs.) 1 CWSN Grants World Disability Day 9,700.00 TOTAL (0) 8,700.00 GRAND TOTAL (A+B 205)47100 「。斤 Shri. N N Naik Gaunekar, Chartered Accountant Name of the Client: Goa Sarva Shiksha Ablityan (GSSA) Statutory Audit for the Financial Year 2015-16 Audit Observations at GSSA, Block RCSOUFee Cvntm,. Sattari-lGoa- Sr. Particulars Remarks No. I Internal Audit Report Internal Auditor has given nil report (non] discrepancies noticed) during the course of Audit. The Statutory Auditor has come across certain discrepancies of which major discrepancies are reported in Annexure I to this report. 2 Fixed Asset Verification Fixed Asset Register is maintained and updated. 3 Refund Statement Refer to Annexure H- 4 Interest Received Amount of interest received from State Bank of India Rs.49,556/- Verified and found to be correct. 5 Bank Balance Confirmation State Bank Of India A/C No. 30859125769 Bank Balance - Rs. 652013/- Balan e confirmation from Bank is obtained. 6 Cash Balance Closing Balance - Rs. 19,495/- Cash balance confirmation has been obtained. 7 Bank Reconciliation Bank reconciliation is carried monthly basis. Reconciliation as on 3 1/3/2016 is obtained and kept on record. 8 TDS TDS has been paid during the year JTDS amountinE to Rs. 14,340/- 04 N11 0 -df S -r -- - o- < CD Z, >- o 0< _ o ru 00 e 0 - = - " rruoo o ruo OZ 0 CDo= n . 9 GQ q9flU C4r~ a' - a 0 0 C0 ru _ -~ -- 0 fl fl - -< - -e . Oo - T o - - . 2 2. ' < o CD 0 n f. Qo a r-.0 2. ~Cru 0 CD 0D n " C- 25 n :: n l ru =ol0 j ur 9 - fl 0 l 0ru- - I _ sz CD C5 fl Vf fiCrC C mf P. > 0- 0cr o- cý - ru-7- ru fl o ru- r-ioo 2 åf2 20 o 0- -s-- o Q- O nu z - -- 2 82.688.00 101,049.00 TOTAL 48,887.00 134,850 00 82,688.00 101049.00 9 Civil Gr"at Flooring Faclity AO0 161.550.00 0.00 161,550.00 Toilet Fcailty 0.00 826,550 00 435,000.00 391,550.00 Repair if Toilet (.00 12,000.00 12,000.00 0ff0 TOTAL 0.00 1,000,10.00 447,000.00 553,100.00 10 In-Service Teachers Trainlng 0.00 134,850.0 3485000 0.00 i l CAL 60,00.00 0.00 32,000.00 28,00.0 12 Para Teacher Salary 0.00 269,98.00 269,981.00 0.00 13 Bank Interest 36,310.00 49,556.00 658.00 85,208.00 GRAND TOTAL 443,936.00 058,195.00 7,287,662.00 1,246,Q3.00 'ki 1. CURRENT YEAR'S AMOUNT REFUNDED TO NDPO/SPO Sr. No. Particulars Balance Amount (Rs.) I BRC Grants a) TA Meeting 10,439.00 2 CRP Grants a) Contingency 16,814.00 b) TA Meeting 39,289.00 3 Salaries BRC Salary 39,956.00 CRP 31,959.00 4 Part Time Instructors Salary 5,990.00 5 CWSN Grants Medical Camp 20,380.00 World Disability Day 15,518.00 One Day Residential Training 9,300.00 Parental Awareness 850.00 6 Grants to Schools A)School Grants i) Upper Primary School Grant 10,000.00 b) Maintenance Grant 5,000.00 c) Uniform Grant 162,000.00 7 SMC Training Grants Non - Residential 85,170.00 Community Mobilization 26,012.00 8 Teachers Training Grant 98,525.00 9 Teachers Training Grant (14-15) 2,524.00 11 CAL 28,000.00 12 Para Teacher Salary 0.00 13 Bank Interest 85,208.00 GRAND TOTAL (A) 692,934.00 2. REFUND CARRIED FORWARD TO NEXT YEAR SR.NO PARTICULARS AMOUNT (Rs.) 1 Civil Grant Flooring Facility 161,550.00 Toilet Fcaility 391,550.00 TOTAL (B) 553,100.00 GRAND TOTAL (A+B) 1,246,034.00 '#r ~Ffc]4;> Shri.N Naik Gaunekar, Chartered Accountant Name of the Client: Goa Sarva Shiksha Abhiyan (GSSA) Statutory Audit for the Financial Year 2015-16 Audit Observations at GSSA, Block Resource Centre, Ponda-Goa. Sr. Particulars Remarks No. 1 Internal Audit Report Verified Internal Audit Reports issued in two parts which are not satisfactory. Internal Auditor failed to report major descrepancies in Accounts. It appears Internal Auditor has concentrated on utilisation certificates of benficiaries, however he has not bothered to verify whether utilisation certificates are properly vouched or otherwise. Refer to Annexure l 2 Fixed Asset Verification Fixed Asset Register is maintained and updated. 3 Refund Sattlement Refer to Annexure 11 4 Utilization Certificates pending Refer to Annexure III 5 Interest Received Amount of Interest Received from Canara Bank Rs.33,650/- Verified and found to be correct. 6 Bank Balance Confirmation Canara Bank A/C No. 1164101010855 Bank Balance - Rs. 2,16,534/- Balance confirmation from Bank is obtained. 7 Cash Balance Closing Balance - Rs. 5,120/- Cash balance confirmation has been obtained. 8 Bank Reconciliation Bank reconciliation is carried monthly basis. Reconciliation as on 31/3/2016 is obtained and kept on record. 9 Difference in Balance Refer Annexure IV hA(09 e ' o o L3 c P 0 0- C Annexure II STATEMENT OF REFUNDS Sr. Particulars Prey Yr Refund Amount Recd. Amount Paid Refunded No. Bal C/f (Rs.) (Rs.) Amount (Rs.) 1 Contegency Grants a) BRC 0.00 50,000.00 50,000.00 0.00 1b) CRP 19,124.00 0.00 0.00 19,124.00 c) TA CRP 14,270.00 0.00 0.00 14,270.00 2 NRSTC Grants NRSTC 0.00 88,000.00 88,000.00 0.00 3 SMC Grants School Grant 22,000.00 1,060,000.00 1,048,000.00 34,000.00 Maintenance Grant 17,262.00 715,000.00 715,000.00 17,262.00 Training Grant 183,375.00 75,811.00 107,564.00 Uniform Grant 108,400.00 0.00 0.00 108,400.00 School Report CardCom Mob 49,920.00 27,940.00 21,980.00 4 CWSN Grants Aids & Ap liances 0.00 133,033.00 133,033.00 0.00 Medical Camp 5,000.00 20,000.00 14,143.00 10,857.00 World Disability Day 0.00 20,000.00 20,000.00 0.00 One day Res. Training 0.00 24,000.00 24,000.00 0.00 Parental Awareness 0.00 5,000.00 5,000.00 0.00 Transport and escort facility 0.00 150,976.00 150,976.00 0.00 Speech Therapy/Physio 0.00 41,660.00 41,660.00 0.00 5 SALARIES BRP & Supp Staff Salary 46,185.00 2,235,000.00 2,233,119.00 48,066.00 CRP 74,217.00 2,520,000.00 2,489,054.00 105,163.00 Part Time Instructors 1,452.00 130,000.00 129,677.00 1,775.00 6 Teachers Training Grant 102,372.00 244,650.00 183,624.00 163,398.00 7 CIVIL WORKS Cornpound wall 0.00 210,000.00 210,000.00 0.00 Rapair of toilet 0.00 65,000.00 65,000.00 0.00 Swach bahart grant 0.00 1,004,000.00 1,004,000.00 0.00 Electical wiring 0.00 18,000.00 18,000.00 0.00 8 Para Techers Salary 0.00 1,598,900.00 1,598,900.00 0.00 9 CAL 16,000.00 0.00 0.00 16,000.00 10 Bank Interest 146,430.00 33,650.00 2,533.00 177,547.00 GRAND TOTAL 572,712.00 10,600,164.00 10,327,470.00 845,406.00 F4 PftAj 1. CURRENT YEAR'S AMOUNT REFUNDED TO DPO SR.NO PARTICULARS AMOUNT (Rs.) 1 SMC Grants GPS School Grant 5,000.00 GHS School Grant 7,000.00 Training Grant 107,564.00 Community Mobilisation 21,980.00 2 CWSN Grants Medical Camp 5,857.00 3 SALARIES BRP & Supp Staff Salary 1,881.00 CRP 30,946.00 Part Time Instructors 323.00 4 Teachers Training Grant Block Level 61,026.00 5 Interest Earned 31,117.00 TOTAL (A) 272,694.00 2. PREVIOUS YEAR's AMOUNT REFUNDED SR.NO PARTICULARS AMOUNT (Rs.) 1 CRP salary 74,217.00 2 Medical Grants (CWSN) 5,000.00 3 Part time Instructors Salary 1,452.00 4 Bank Interest 49,095.00 5 BRC salary 46,185.00 6 CRP contegency grants 19,124.00 7 TA CRP contegency 14,270.00 8 Uniform Grants 108.400.00 9 Maintainance Grants (SMC) 17,262.00 10 School Grants (SMC) 22,000.00 11 Teachers Training Grant (Block 102,372.00 Level) 12 CAL 16,000.00 TOTAL (B) 475,377.00 GRAND TOTAL (A+B) 748,071.00 3.AMOUNT NOT REFUNDED TILL DATE SR.NO PARTICULARS AMOUNT (Rs.) M1anagemant Reply I Accumulated Interest (2013-14) 97,335.00 Not refunded till date as instructed by NGDPO Panaji TOTAL 97,335.00 GRAND TOTAL (A+B+C) 845,406.00 舟 CD CD CD C> CD CD CD CD 00 c:) CD CD "CD CD CD CD CD CD CD CD cr 0 21 =r 3 0 CD C, rL CD (D m a 0 0 CM :3 c CD fD -- 0 CD i-CI CD I CDi o fl CD a erC - - t i -letI CL Se o Annexure l STATEMENT OF REFUNDS Sr. No. Partilars Previous Bal Amount Recd. Amount Paid Refund Due B/FA- (Rä.) (.)Rs l BRC Grants a) Contingency 50,000.00 45,234.00 4,766.00 TOTAL 50,000.00 45,234.00 4,766.00 2 CRC Grants a) Contingency (2014-15) 28 888.0 _ 8,500.00 20,388.00 b) Meeting TA (2014-15) 5,000.00 0.00 5,000,00 TOTAL 33^58.00 0.00 8,500.00 25,388.00 3 SALARIES BRP 1,002,337.00 1,002,337.00 0.00 CRP 1.009,569,00 1,009,569.00 0.00 Accounta nt 457.42.00 457,742,00 0.00 Data Entry Operator 179.500,00 179,500.00 0.00 M is Coordinator 239.333.00 239,333.00 0.00 Part Time Instructor (Phy.Edu.) 126,674.00 126,674.00 0.00 Part Time Instructor (Art.Edu.) 135,000.00 135,000.00 0.00 TOTAL 3,150,55.00 3,150,1155.00 0.00 4 Teachers Training Grant (14-15) a BRC Level j) l & II (EL) maths 4,495.00 0.00 4,495.00 i). m, V English 7.650.00 4,125.00 3,525.00 Maths 7.650.00 3,865.00 3,785.00 iii) V[. VrTi Vill Science 988.00 0.00 988.00 Maths 1s393.00 0.00 1,393,00 TOTAL 22,176.00 7,990.00 14,186.00 b CRC Leve[ i)I & II(EL) M aths -a-s20,250.00 0.00 20,250.00 ii) III, Iv, v English 5.0000 4.976.00 124.00 Maths 5,100.00 4,846.00 254.00 iii) Vl Vii Vil Science 393.00 0.00 393.00 Maths 1,73 L0o 0.00 1,73 1G0 . ......TOTAL 32.574.00 9,822.00 22,752.00 _----40UNAlroa :2: Sr. No. Particulars Previous Bal Amount Recd. Amount Paid Refund Due B/F (Rs.) (Rs.) (Rs.) 5 Teachers Training Grant a BRC Level i) 1 & 11 (EL) Maths 7,200.00 3,239.00 3,961.00 Language 4,800.00 3,621.00 1,179.00 ii) III, IV, V English 6,600.00 3,540.00 3,060.00 Maths 6,600.00 3,924.00 2,676.00 IEVS 6,600.00 2,926.00 3,674.00 iii) VI, VII, Vill Science 2,400.00 1,898.00 502.00 Maths 3,600.00 3,425.00 175.00 TOTAL 37,800.00 22,573.00 15,227.00 b CRC Level i) I & II (EL) Maths 7,200.00 4,305.00 2,895.00 Language 4,800.00 3,889.00 911.00 ii) III, IV, V English 6,600.00 5,475.00 1,125.00 Maths 6,600.00 5,613.00 987.00 EVS 6,600.00 4,794.00 1,806.00 iii) VI, VII, Vill Science 2,400.00 1,800.00 600.00 Maths 3,600.00 2,700.00 900.00 TOTAL 37,800.00 28,576.00 9,224.00 6 COMMUNITY SMC Training 102,195.00 49,113.00 53,082.00 Report Card Printing TOTAL 102,195.00 49,113.00 53,082.00 7 CWSN Grants 20,000.00 7,849.00 12,151.00 World Disability Day 20,000.00 14,288.00 5,712.00 Parental Awareness 5,000.00 4,978.00 22.00 Intervention For CWSN 53,115.00 53,115.00 0.00 TOTAL 98,115.00 80,230.00 17,885.00 8 CIVIL WORKS Access Ramp (2014-15) 46,260.00 0.00 46,260.00 0.00 Toilets 336,000.00 336,000.00 0.00 TOTAL 46,260.00 336,000.00 382,260.00 0.00 Q1. :3: Sr. No. Particulars Previous Bal Amount Reed. Amount Paid Refund Due B/F (Rs.) s.) 9 GRANTS TO SCHOOLS Pimnary School Grants) 233,000.00 379 ,00.00 611,564,00 43600 Maintenance Grmnts 11,500.00 355,000.00 340,000,00 26.500.00 TOTAL 244,500.00 734,000.00 951,564.00 26,936.00 10 NRBC GRANT 85,000.00 85.000,00 0.00 TOTAL 85,000.00 85,00.00 0.00 II PARA TEACHER SALARY 422.520.00 414,003.00 8,517.00 (2012-43) TOTAL 422,520.00 414,003.00 8,517.00 12 UNIFORM GRANT (13 -14 & 14- 233000 2129,000.00 4,000.00 13 INTEREST 25,050.00 855.00 24,195.00 GRAND TOTAL 612,398.00 5,078,635.00 5,464,87500 J m.0 ( M No8007 SPANAJ'W Annexure II 1. CURRENT YEAR'S AMOUNT REFUNDED TO DPO SR.NO PARTICULARS AMOUNT (Rs.) 1 BRC Grants a) Contingency 4,766.00 2 Teachers Training Grant (14-15) BRC Level 14,186.00 CRC Level 22,752.00 3 Teachers Training Grant BRC Level 15.227.00 CRC Level 9,224.00 4 COMMUNITY MOBILISATION 53,082.00 5 CWSN Grants 17,885.00 6 GRANTS TO SCHOOLS IMaintenance Grants 26,500.00 School Grant 436.00 Uniform Grant 4,000.00 7 INTEREST RECEIVED 24,195.00 8 CRC Grants 25,388.00 TOTAL (A) 217,641.00 2. CURRENT YEAR'S AMOUNT REFUNDED TO SPO SR.NO PARTICULARS AMOUNT (Rs.) 1 Para Teacher Salary 8,517.00 TOTAL (B) 8,517.00 GRAND TOTAL (A+B) 226,158.00 3.CANCELLATION OF CHEQUES FOR F.Y 2015-16 SR.NO PARTICULARS AMOUNT (Rs.) 1 Contingency Grant 10,000.00 2 Salary BRP 70,968.00 ICRP 80,000.00 Accountant 40,000.00 Data Entry Operator 15,000.00 Mis Coordinator 20,000.00 jPart Time Instructor (Art.Edu.) 15,000.00 - NE k.4 TOTAL 240,968.00 rZ 〕廣’! Shrl.N Naik Gaunekar, Chartered Accountant Name of the Client: Goa Sarva Shiksha Abhiyan (GSSA) Statutory Audit for the Financial Year 2015-16 Audit Observations at QSSA, Block Resource Centre, Quepem-Goa. Sr. No. Particulars Remarks I Internal Audit Report Verified Internal Audit Reports issued in two parts which are not satisfactory. Internal Auditor failed to report major descrepancies in Accounts. It appears Internal Auditor has concentrated on utilisation certificates of benficiaries, however he has not bothered to verify whether utilisation certificates are properly vouched or otherwise. Refer to Annexure 1 2 Refund Statement of Refund -Refer to Annexure 11 -(1)(2) 3 Interest Received Amount of Interest Received from Bank ofIndia Rs.21,9 10/- Verified and found to be correct. 4 Bank Balance Confirmation Bank Of India A/C No. 102810110000135 Bank Balance - Rs. 2,00,000/- (as per books) Balance confirmation from Bank is obtained. 5 Cash Balance Closing Balance - NIL- Cash balance confirmation has been obtained. 6 Bank Reconciliation Bank reconciliation is carried monthly basis. Reconciliation as on 31/3/2016 is obtained and kept on record. 7 Difference in BRC & SPO Refer to Annexure III 8 JTDS Amount Rs. 15,205/- AA, 01 - l 0 CDo n - - CC ee O-- cD e-'2 09G -ec C U Q o c: zz n Annexure II STA EMENT OF REFUNDS Sr. Particulars Previous Bal Amount Amount Paid Refund Due No. BIF Reed. (Rs.) I BRC Grants a) Contingrency 5(X)0{000 50,000.00 0.00 TOTAL 50,000.00 50,000.00 0.00 2 CRC Grants a) Contingencv I 8.000.00 0.00 II 500.00 6,500.00 TOTAL 18,000.00 0.00 11,500.00 6,500.00 3 SALARIES B RP 913,602100 913,602100 0,00 CRP 1,049.472.00 1.048.472.00 0.00 Accountant 436,063.00 436,063100 0.00 Data Entry Operator 134.500.00 134,500,00 0.00 Mis Coordinator 239,333.00 239.33100 0.00 Part Time Instructor (Phy.Edu.) 268,548.A0 268,548.00 0100 Part Time Instructor (Art.Edu.) 266,080.00 266,080.00 0.00 TOTAL 3006,59800 3306,598.00 0.00 4 COMMUNITY MOBILISATION SMC Training 94.725r00 50.486.00 44,239,00 Report Card Priyntin 27,690.00 15,180.00 12,510.00 TOTAL 122,415.00 65,666.00 56,749.00 5 CWSN Grants Spectacles 8_ 1350,00 18,350.00 0.00 Escort & Transport 2.1577.00 21.57700 0.00 World Disabili! Da _ _ 20,000.00 13,210.00 6,790.00 Parcnlal Awareness 5.000.00 5,000.00 0.00 Medical Assessment 20,000.00 8,446.00 I 1,554.0 TOTAL 84,927.00 66,583.00 18,344.00 6 CIVIL WORK GRANT To [let Grant 576,000.00 576,000.00 0.00 Water Drinking Facility/Access Ramp 119,455.00 0.00 119,435.00 0.00 Flooring Work 200,0000 0.00 200,000.00 TOTAL 119,455.00 776,000.0 695,455.00 200,000.00 7 GRANTS TO SCHOOLS 932.000.00 894,930.00 37.070.00 Unoform Grant (2014-2015) 20,000.00 0.0 0.00 20,000.00 TOTAL 20,000.00 932,000.00 894,930.00 57,070.00 8 IN-SERVICE TEACHERS TRAINING 51,675.00 113,350.00 148.955.00 16.570.00 TOTAL 51,675.00 113,850.00 148,955-00 16,570.00 9 PARA TEACHER SALARY 724,009.00 724,009.00 0.00 10 1ank Interest 21,910.00 1,017.00 20,893.00 II Sale of Newspaper 94.00 0.00 94,00 GRAND TOTAL 3 6 ,803.00 5,964,713.00 376 20 AA,~ 47 A i 4pi .1 1. CURRENT YEAR'S AMOUNT REFUNDED TO DPO SR.NO PARTICULARS AMOUNT (Rs.) 1 COMMUNITY MOBILISATION SMC Training 44,239.00 Report Card Printing 12,510.00 2 CWSN Grants World Disability Day 6,790.00 Medical Assessment 11,554.00 3 GRANTS TO SCHOOLS 37,070.00 4 Uniform Grant 20,000.00 5 CRC Grant 6,500.00 6 In-service Teacher Trining Grant 16,570.00 7 Intrest received 20,893.00 8 Sale of Newspaper 94.00 TOTAL (A) 176,220.00 2.BALANCE CARRIED FORWARD TO THE NEXT YEAR SR.NO PARTICULARS AMOUNT (Rs.) 1 Flooring Work 200,000.00 TOTAL (B) 200,000.00 GRAND TOTAL (dB 742J6 Cr~~ 37f120M No.BON * P&NAJI ，籲汕； ........................ Shri.N Nalk Gaunckar, Chartered Accountant Name of the Client: Goa Sarva Shiksha Abhiyan (GSSA) Statutory Audit for the Financial Year 2015-16 Audit Observations at GSSA, Block Resource Centre, Vasco-Goa. Sr. No. Particulars Remarks 1 Internal Audit Report Verified Internal Audit Reports issued in two parts which are not satisfactory. Internal Auditor failed to report major ldcscrepancies in Accounts. It appears Internal Auditor has concentrated on utilisation certificates of benficiaries, however he has not bothered to verify whether utilisation certificates are 2roeerly vouched or otherwise. Refer to Annexure 1 2 Refund Statement of Refund -Refer to Annexure 11-(1) (2) 3 Interest Received Amount of Interest Received from Canara Bank Rs.23,232/- Verified and found to be correct. 4 Bank Balance Confirmation Canara Bank A/C No.0311101031014 Bank Balance - Rs, 48,000/- (as per books) Balance confirmation from Bank is obtained. 5 Cash Balance Closing Balance - NIL- Cash balance confirmation has been obtained. 6 Bank Reconciliation Bank reconciliation is carried monthly basis. Reconciliation as on 3 1/03/2016 is obtained and kept on record. 7 Difference in BRC & SPO lRefer to Annexure III q===Qgq==4" [-8 TDS JArnount Rs.44,969/- 0 44pr'i L 斗‘ Annexure IT STATEMENT OF REFUNDS Sr. Particulars Previous Amount Amount Refund Due No. Balance BIF Recd.(Rs.) _T4419 (Rs.) I BRC Grants a. ContinLency 50000.00 50000-00 0.00 TOTAL 50000.00 1 50000.00 0.00 3 Salaries BRP I 159443.00 1158443.00 0.00 CRP 806017.00 806017.00 1 0.00 Accountant 478666.00 478666.00 0.00 MIS Coordinator 239333.00 239333.00 0.00 Data Ent!j Operator 178532.00 178532.00 0.00 Art Teachers 418064.00 418064.00 0.00 Physical Education 507064.00 507064.00 0.00 TOTAL 3786119.00 3786119.00 0.00 4 In-service Teachers Training Prog a. Block Level 80700.00 72513.00 8187.00 b. Cluster Level 80700.00 77650-00 3050-00 a. Block Level (2014-2015) 27445.00 0.00 22433.00 5012.00 b. Cluster Level (2014-2015) 50595.00 0.00 23150.00 27445.00 TOTAL 78040.00 161400.00 195746.00 43694.00 5 SMC Training 70200.00 70200.00 0.00 TOTAL 70200.00 70200.00 0.00 6 CWSN/IE a. Medical Assessment 20000.00 11404.00 8596.00 b. Parental Awareness 5000.00 5000.00 0.00 e. World Disability_Day 20000.00 20000.00 0.00 TOTAL 45000.00 36404.00 8596.00 7 Grants to School a. School Grants 739000.00 711000.00 28000.00 b. Maintenance Grants d. NRSTC Grants 916750.00 916750.00 0.00 f. School Report Card 13260.00 6600,00 6660.00 TOTAL 1669010.00 1634350.00 34660.00 8 Civil Work Access Rarn2 49835 0.00 0.00 49835.00 Toilet Facility 240000.00 48000.00 192000.00 Compound Wall 606000 0.00 486000.00 120000.00 Drinkin.g Water Facilitj 100000 0.00 100000.00 0.00 TOTAL 755835 240000.00 634000.00 361835.00 9 Para Teachers Salarv 722470.00 722470.00 0.00 10 CAL 24000.00 0.00 1250.00 22750.00 11 Bank Interest 23232.00 1467.00 1 21765.00 1 -------------- GRAND TOTAL 857875.00 6767431.00 7132006.00 49 R9 r! 0 1. CURRENT YEAR'S AMOUNT REFUNDED TO DPO SR.NO PARTICULARS AMOUNT (Rs.) Management Reply 1 Indervice Training Grant 43,694.00 2 CWSN Grants Medical Assessment 8,596.00 3 School Report Card 6,660.00 4 Grant to School 28,000.00 We have verified the 5 Interest Earned 21,765.00 amount and found the 6 Civil Work Grant Toilet Facility 144,000.00 balances to be correct. Compound wall 120,000.00 7 Computer Aided Learning 22,750.00 8 Prior Period Refund 49,835.00 TOTAL (A) 445,300.00 2.BALANCE CARRIED FORWARD TO NEXT YEAR: SR.NO PARTICULARS AMOUNT (Rs.) Management Reply 1 Toilet Facility 48,000.00 We have verified the amount TOTAL (B) 48,000.00 and found the 4 GRAND TOTAL A+B 493,300.00 N A s? 『 く ―」阜 Shri N Naik Gaunekar, Chartered Accountant Name of the Client: Goa Sarva Shiksha Abhiyan (G-SSA) Statutory Audit for the Financial Year 2015-16 Audit ObgEyations at GSSA, Block Resource Centre. Catiaccina-Goa. Sr. No. Particulars Remarks I Internal Audit Report Internal Auditor has given nil report (non- discrepancies noticed) during the course of Audit. The Statutory Auditor has come across certain discrepancies of which major discrepancies are reported in Annexure 1. 2 Refund Settlement Refer to Annexure 11-(1)(2)(3) 3 Amount carried forward to next year Refer to Annexure III 4 Interest Received Arnount of interest received from Canara Bank Rs.58,587/- & VEC/UEC A/C Rs. 12,04 1 /- Verified and found to he correct. 5 Bank Balance Confirmation Canara Bank A/C No. 2905101000243 Bank Balance - Rs. 3,45,403/- (as per books) Balance confirmation from Bank is obtained. 6 Cash Balance Closing Balance Rs. 13,302/- Cash balance confirmation has been obtained. 7 Bank Reconciliation Bank reconciliation is carried monthly basis. Reconciliation as on 3 1/3/2016 is obtained and kept on record. 8 TDS Amount Rs.2,564/- 9 Difference in DPO & SPO Refer Annexure IV KAq IN No C, … 애 … ,：꿴／[ Annexure 11 STATEMENT OF REFUNDS Sr, Particular$ Previous Amount Amount Ufflized Refund No. Bal BIF Reed.(ks.) (its) Due I BRC Grants a) cont ngellq 50,000.00 50,000.00 0.00 TOTAL 1 50,000.00 50,000.00 0.00 2 CWSN Grants Medit al Aswsqm" Ciranf% 20.000.00 12,732.00 7.268.00 Disabled Friend1v Toilet 10,000.00 10,000.00 War] d Disabi I it DM - - ----- 20.0w,00 0,00 OX0 Parential Speech Therapy 4.400.00 4,400-(Y) 0,00 TOTAL 59,400.00 41,132.00 17,268.00 BRP 1,629,062.00 1.629 062.00 CRP 1335 720.00 1,131,440.00 U80-00 " Ccouliwt 315,031.00 315,031.00 MiS Coordinator 237,333.00 237,333-00 Daia Enlry Operator 24,645.00 24,161.00 484JYJ Excl tisi ve Educator SaIM 35,100.00 35.100.00 Part-Tkne Instrwor-Art 134,516.00 134,516.00 Part-Time Instructor-Health 400.645.,00 400.645.00 1&.Phy. TOTAL 3,912,f)52,00 3,907,288.100 4, 64,ft 4 Grants to SchoGls 5chool Grants . ..... 5q,000.00 54M4 1.00 18,259.00 Maintenance Gnmt 426,0,0000 410.385.OU 15,615.00 lfiiil'orm Grant I X00,00 0.00 0,00 1,000.00 TOTAL 11000.00 994,000.00 960,126-60 _ 4XUM 5 Parm teach eirs "a ry 23. 2 4 0 - 0 0 435,308.00 435.308.00 23240.00 TOTAL 23,240.00 435 30&00 435,M8.00 23,240.00 6 SMC Training Grants 101,700.00 65,176.00 36,524.00 TOTAL 101,700.00 65,176.00 36.524.09 Ti achcrs TmTyda Grant 65' 37'00 144.900.00 126,677.00 83,755.00 TOTAL 65,532,00 144,900.00 126.677.00 83,755.00 7 SchoGi Report Card 30.420.00 16,500-00 -11. 9 0 G 'rOTA L 30,424 00 16 5 0 0. 0 0 131920.00 8 Civil Work Grant 837 00.00 756.805-00 92? 4 2 5 7. 0 0 669,548.00 9 Bank In trest 58,587.00 754,00 57.833.00 10 Intrest on VEC/UEC A/C 12.04.1 X0 12,041.00 GRAND TOTAL 926,772.qg_ 6,392,885-fifh 6,462,283.00 A -do aawv r "kN4.- ae* . 191 t -T 1.CURRENT YEAR AMOUNT REFUNDED TO DPO SR.NO PARTICULARS AMOUNT 1 CWSN Grants Disabled Friendly Toilet 10,000.00 Medical Assessment Grants 7,268.00 2 Salaries CRP 4,280.00 Data Entry Operator 484.00 3 Grants to Schools School Grants 18,259.00 Maintenance Grant 15,615.00 Uniform Grant (2013-2014) 1,000.00 5 SMC Training Grants 36,524.00 Teachers Training Grant 46,395.00 Teachers Trainin Grant (2014-15) 37,360.00 5 School Report Card 13,920.00 6 Civil Work a) GPS Agonda 2013-14 1,204.00 ,b) GPS Shishegal 26,000.00 c) Varandha Grills (GPS Nuvem) 30,000.00 d) Benches & Desk 2.00 9 Previous Balance 16,637.00 7 Interest Earned Bank interest 57,833.00 Interest for VEC/UEC A/C 12,041.00 TOTAL (A) 334,822.00 2. AMOUNT REFUNDED TO SPD Sr. No. Particulars AMOUNT I Para Teachers Salary 23,240.00 TOTAL (B) 23,240.00 3. AMOUNT CARRIED FORWARD TO NEXT YEAR S.No Intervention Total Amt I Toilet 200,705.00 2 Varandha Grills 45,000.00 3 Drinking Water 20,000.00 4 Compound wall 330,000.00 TOTAL (C) 595,705.00 GRAND TOTAL A+B+C) 953,767.00 t N 5: PANvAX 60A ANNEXURE III AMOUNT CARRIED FORWARD TO NEXT YEAR Civil work balance in Cancana Block as on 31.03.2016 S.No Intervention Amt with SMC Amt in Block Total Amt Reason 1 Toilet 47,000.00 153,705.00 200,705.00 work in progress 2 Varandha Grills 45,000.00 - 45,000.00 will be refunded 3 Drinking Water 20,000.00 - 20,000.00 will be refunded 4 Compound wall 125,000.00 205,000.00 330,000.00 work in progress 237,000.00 358,705.00 595,705.00 ANNEXURE IV DIFFERENCE IN BRC AND SPO SR. PARTICULARS BRC SPO DIFFERENCE Management Reply NO Salary of March 2016 is Accounted in march 16 Amt I Para Teacher Salary 435,308.00 393,774.00 41,534.00 Rs. 41534 by BRC but Grant is accounted by SPO in April 2016 Total 435,308.00 393,774.00 41,534.00 Q 0* Shri.N Naik Gaunekar, Chartered Accountant Name of the Client: Goa Sarva Shiksha Abhiyan (GSSA) Statutory Audit for the Financial Year 2015-16 Audit Observations at GSSA. Block Resource Centre. Dharbandora-Goa. Sr. Particulars Remarks No. 1 Internal Audit Report Verified Internal Audit Reports issued in two parts which are not satisfactory. Internal Auditor failed to report major descrepancies in Accounts. It appears Internal Auditor has concentrated on utilisation certificates of benficiaries, however he has not bothered to verify whether utilisation certificates are properly vouched or otherwise. Refer to Annexure I 2 Refund Statement of Refund -Refer to Annexure II 3 Interest Received Amount of Interest Received from Bank of India Rs. 19,082/ Verified and found to be correct. 4 Bank Balance Confirmation Bank of India A/C No. 103710210000005 Bank Balance - NIL- (as per books) Balance confirmation from Bank is obtained. 5 Cash Balance Closing Balance - NIL Cash balance confirmation has been obtained. 6 Bank Reconciliation Bank reconciliation is carried monthly basis. Reconciliation as on 31/3/2016 is obtained and kept on record. 7 Diffrence in BRC & SPO Refer to Annexure III M MNoOO? ―꺽l Annexure Il STATEMENT OF REFUNDS Sr. No. Particulars Previous Bal Amount Recd. Amount Paid Refund Amount B/F (Rs.) (Rs.) (Rs.) I BRC Grants Contingency 50,000-00 50,000.00 0.00 TOTAL 50,000.00 50,000.00 0.00 2 Training Grant 62,700.00 0.00 51,851-00 10,849.00 In Service PrimalL Teacher 22,725.00 14,694.00 8,031.00 In Service Up- Primary Teacher 7,125.00 3,304.00 3,821.00 In Service Primary Teacher 22,725.00 14,409.00 8,316.00 In Set-vice Up- Primary Teacher 7,125.00 3,325-00 3,800.00 TOTAL 62,700.00 59,700.00 87,583.00 34,817.00 3 SMC Grants Training Grant 73,800.00 42,220.00 31,580.00 TOTAL 73,800-00 42,220.00 31,580.00 4 JCWSN Grants Aids & Appliances 16,585-00 16,585-00 0.00 Medical Came (2013-14) 20,000.00 7,028.00 12,972.00 World Disability Day 20,000.00 12,912.00 7,088.00 Parental Awareness 5,000.00 4,264.00 736-00 ITransport and escort facility 132,410.00 132,410.00 0.00 TOTAL 193,995.00 173,199.00 20,796.00 5 NRSTC Grant NRSTC 75,500.00 75,500.00 0.00 TOTAL 75,500.00 75,500.00 0.00 6 Grant to Schools School Grant 357,000.00 357,000.00 0.00 Maintenance Grant 295,000.00 295,000.00 0.00 I TOTAL 652,000.00 652,000.00 0.00 7 School Report Card 21,060.00 11,880.00 9,180.00____ na TOTAL 21,060.90 11880.00 9,180.D0 Sr. No. Particulars Previous Bal Amount Reed. Amount Paid Refund Amount B/F (Rs.) (RM) (Rs.) 8 Civil Work Grant Repair of Toilet 81,000O0 81,000,00 0.00 Toilet Facility 528,000.00 480.0GO.00 48.000.00 Civil Work (Spill Over) 8,000.00 8,00000 0.00 TOTAL 617,000,00 569,000.00 48,000.00 5 SALARIES Accountant 473,440.00 473,440-00 000 BRP 778,568.00 778568.00 0-00 CRP 1,269,396.00 1,269,396.00 0.00 Data EntryOperator 179,000.00 179,000.00 0.00 Co-ordinator 236.732.00 236,732100 0.00 TOTAL 2,937,136.00 2,937,136.00 0.00 6 Resource Room 35I00.00 0.00 0.00 35,000.00 7 Para Teacher Salary 687,172.00 687,172.00 0.00 8 Initisl Deposlt 1,100.00 0.00 0.00 1,000.00 9 Bank Interest 19,082.00 1,657-00 17.425.00 GRAND TOTAL 98,700,00 5,386.445.00 5,287,347.00 .00 Nf' 'r 1. CURRENT YEAR'S AMOUNT REFUNDED TO DPO SR.NO PARTICULARS AMOUNT (Rs.) Management Reply I Training Grant 34,817.00 2 SMC Grants Training Grant 31,580.00 3 CWSN Grants Medical Assessment 12,972.00 World Disability Day 7,088.00 Parental Awareness 736.00 CURRENT YEAR'S 4 School Report Card 9,180.00 AMOUNT REFUNDED TO 5 Civil Work Grant DPO AND REFUND Toilet Facility 48,000.00 CARRIED FORWARD TO 6 Resource Room 35,000.00 NEXT YEAR ARE FOUND TOTAL (A) 179,373.00 TO BE CORRECT SR.NO PARTICULARS AMOUNT (Rs.) 1 Initial Deposit 1,000.00 2 Interest Earned 17,425.00 TOTAL (B) 18,425.00 GRAND TOTAL (A+B) 197,798.00 1rri r - ―・デ（「 FL cn CD Cft C:N rt Ln rD bil ø a. ti trI cr. fD rD rD ,P tb 41ý C3N cn C, CK c vi ko 1w p ;m. I I$k CD ―기―쇄 cn tn cp t:d Q N n 0 0 oq > G2 cn n k-,d > eb CD CD w 12> _n w 00 rD ul OQ ul c:> ca C SIC 18 C 3 al C CD CD c l P I i l C, rD :ý 3 fD M al CD c:, cn CD lo. C. w rD tb rD CD 00 r2 GOA SARVA SHIKSHA ABHIYAN SCHEDULES FORMING PART OF INCOME AND EXPENDITURE ACCOUNT [M&TCIINCG GRANT) 131J1342016) AMOUNT AMOUNT SCHEDULE A To Teachers Salary Teachers salary (South) 8,131,994,00 Teachers salary (North) 23,295,960.00 Teachers Salary (State) 16,881,000.00 48208,954.00 SCHEDULE B To Block Resource Centre Salary of Resource Person North 13,316,437.00 Salary of Resource Person South 11.380,090.00 Contingency Grant North 299,910.00 Contingency Grant South 295,234MU Meeting TA North Meeting TA south 25,291,671.00 SCHEDULE C To Cluster Resource Centre Salary of Resource Person North 11,583,783.00 Salary of Resource Person South 6,734,872-00 Contingency Grant North 158,108.00 Contingency Grant South 20,f000 Meeting TA North Meeting TA south - 18,496,763.00 SCHEDULE D To Civil Work Access Ramps (North) 729,764-0G Boundary Wall Construction (North) 1,332,550.00 Boundary Wall Construction (South) 1,300,000,00 Library Primary- North 3,000.00 Benches & Desks (North) Benches & Desks (South) 25,872.00 Child Friendly Elements (North) 40,000.00 Child Friendly Elements (South) 80,000.00 Drinking Water Facility (North) 580,000.00 Drinking Water Facility (South) 580,000.00 Electrification Exp. (North) 280,000,00 Electrification Exp. (South) 20,000,00 Grills & Varandah (North) 82,175.00 ra PaeoSouthf 44 - Toilets, North 911),00aDo0 V4 % Pagel1 of 4 Separate Girls Toilets South 387,100.00 Major Repairs- North 180,000100 Swach Bharat- Construction of Toilets- North 2,869,195.00 Swachh Bharat- Construction of Toilets- South 2,160,000100 Ramps for CWSN South 945,554.00 12,580,210.00 SCHEDULE E To Uniforms for Students North 64,400.00 South 209,600,00 274,000.00 SCHEDULE F Free Text Books North 12,776,801 DO South 12,315,000.0 State 2,511,331.00 27,603,132.00 SCHEDULE G Innovative Activities North - South State SCHEDULE H Intervention for CWSN IED Intervention for CWSN (IED) North 1,226,135.60 Intervention for CWSN ([ED) South 797,298.00 2,023,433.60 SCHEDULE I Grants Released to Schools School Maintainance North 3,191540.00 School Maintainance South 2188,815.00 School Grant North 4,917,292,00 School Grant South 3,473,305-00 Teachers Grant State 235,435.00 14,006,387.00 SCHEDULE J Intervention for Out of School Children North South 1,107,000.00 1,107,000.00 SCHEDULE K ___ ____ //f (M No- 8097 Page 2 of 4 Teachers Training Teachers Training North 857,008.00 Teachers Training South 993,247.00 Teachers Training State 214,248.00 2,064,503.00 SCHEDULE L Community Training Community Training North 644,267.00 Community Training South 74,800.00 719,067.00 SCHEDULE M Innovation Head upto I Cr. North 76,000.00 South 1,250.00 State 77,250.00 SCHEDULE N Special Training Centre Special Training Centre North 901,000.00 SMCs Training North South 381,005.00 State - 1282,005.00 SCHEDULE 0 To Mnagement & MIS Audit Expenses 87,020.00 Hamali Charges 5,50000 Accomodation 16,100.00 Ad Hoc Bonus 86,350.00 Advertisement Expenses 53,086.00 Annual Maintenance Contract 21,000.00 1ank Charges 9,229.90 Computer Maintainance 91,266.00 Electricity Charges 67,898.00 Internal Audit Expenses 102,600.00 Leave Salary & Pension Contribution 189,764.00 Leave Travel Concession - Meeting expenses 174,234.00 Medical Reimbursement 12,739.00 Mobile Bill Reimbursement 26,6540 uses 105,133.00 14,403.00 S. P 3 soir 0t1 Page 3 of 4 Repair & Maintenance 49,367.00 Salary of Contract Staff 7,477,821.00 Salary of Office Staff 1,208,788.00 Remuneration to DPO 44,553.00 TA/DA 785,825.00 Tally Software Expenses 29,200.00 Newspapers & Periodicals 9,871.00 Expenses of BRCs 15,717.00 Tea & Refreshment 26,325.00 Telephone Charges 115,771.00 Transferred to DPO South - Refunds - Xerox Machine Maintainance 13,078,00 Incidental Configent Expenses 2,621.00 Vehide Hire Charges 560,119.00 Water Charges 9,000.00 UDISE Workshop Expenses 26,825.00 Staff Recruitment Expenses 41,000.00 Vedanta E Shiksha Expenses 15,198.00 Capaci! Building Workshop 55,270.00 11,679,449.90 SCHEDULE 0 To LEP Activity North South - State 427,680.00 427,680.00 SCHEDULE P To REMS Activi NorLh 143,14100 South - State 110,1531)0 253,294.00 166,194,79950 Sol0 PAI*AJI fiag Gee 4e4 Page 4 of 4 - ; 3 til rD ti -b -0 n ri0 n~ - > 0 Et US Et tTl g533 CL c r 0 f 0 r IrI ci m i f oe o 4" 0 qoo O N C l c -- i ? z 8 - ~ ~ 0 0 0NJ *- G CD U kn. m 0 i rå cl0 4U w