j~-~jSB A& COMPANY CA. VIKAS JAIN CHARTERED ACCOUNTANTS B. Corn, R.C.A. AUDIT REPORT (TI POOL FUND) To, ) The Project Director, Madhya Pradesh State AIDS Control Society, Bhopal (M.P.) We have audited the accompanying financial statements of the National AIDS Control Project - Phase III (financed under World Bank Credit No.) as of March 31st 2019. Our responsibility is to express an opinion on these financial statements based on our audit. We have conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those standards require that we plan and perform our audit by obtaining a reasonable assurance about whether the financial statements are free of material misstatements. An audit includes examining on a test basis, evidence supporting the amounts, review of internal controls and disclosures in the financial statements presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements, read with observation, if any, give a true and fair view of the Sources and Application of the Funds and the financial position of Madhya Pradesh State AIDS Control Society for the financial year 2018-19, in accordance with consistency applied accounting standards. In addition, (a) adequate supporting documents have been maintained as to support the financial statements; (b) to provide for which expenditures are eligible for financing under the Credit/Grant Agreement and (c) procurement of goods and services has been carried out as per the procurement manual issued by NACO, GOI and NGO/CBO Guidelines. For SB A & Company Chartered Accountants FRN. 004651C 0w' Date: 30.08.2019 A' aJain Place: Indore (Partner) UDIN: 19078245AAAAAX4728 . No. 078245 Office: 33-B, Chandra Nagar, Behind Hotel Amar Vias, MR-9, Barfani Dham Road, Indore (M.P) 452 010 0 : 0731-2558186 g :93000 99960 0: vikasjain-ca@yahoo.com Madhya Pradesh SACS - TI POOL FUND C 02nd Floor OiFed Building 1, Arera Hill, Bhopal - 462011 National AIDS Control Project - Phase IV Utilisation Certificate Certified that an amount of Rs.154,174,000.00 received as grants-in-aid received from Department of AIDS Control (NACO) during the Fin.Year 2018-19 vide letter No. given below and opening Cash/Bank Balance Rs. 73,857,302.00 (and Current Liabilities of Rs.0.00)and outstanding Advances for Rs. 14,588,254.00 on account of unspent balance brought forward from the previous financial'ear, and Bank Interest and Miscellaneous Receipts of Rs. 3,646,184.00. a sum of Rs. 55,322,774.00 has been utilized for the purpose for which it was sanctioned and the Cash/Bank balance of Rs. 115,408,937.00 (and Current Liabilities of Rs. 0.00 )and outstanding advances of Rs.54,793,029.00. remaining unutilized at the end of the year will be adjusted towards the grants-in-aid payable during the next year. Deducted Fund Rs. 20,741,000.00 SI. No. Sanction letter Number and Date Amount 170 I-oS/112-cS9-AIAe C(P-) Pt I6'3&669&oO'O80 ffctc, -&118 2-2-C43OLC10'o A__ _ct Oalr21 666Cc9o'O Total 154,174,000.00 2. Certified that I have satisfied myself that the conditions on which the ) grants-in-aid was sanctioned have been duly fulfilled/are being fulfilled and that I 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. Statement of Expenditures 2. Annual Financial Statements. Countersi ned (Project Director) (Chartere tant) Pn1 Printed: System Administrator on 05/08/20 19 02:58:25 trom 121 Ope,,ning balance of Net Current Asse,tV Amoun11t (RS.) TIPF-Bank 73,857,302.00 Advance to NGOs 13,609,326.00 Advance to Staff 124,758.00 Advance to District Authorities 854,170.00 88,445,556.00 SOIU, Of fundIIS Auount(Rs) Grant from NACO to SACS 154,174,000.00 Recovery/Deduction of Grants -20,741,000.00 133,433,000.00 Workshops 127,175.00 IEC 180,717.00 Operational Expenses 48,340.00 Training 1,004,705.00 Salary 24,665,653.00 Travelling Expenses 2,226,646.00 Rent, Rates & Taxes 3,717,985,00 Honorarium 12,526,097.00 Printing & Stationery 34,467.00 Other Administration Cost 7,674,825.00 Need Based Assisstance 84,648.00 Campaigns 2,560,080.00 Meeting Expenses 366,437.00 Office Equipment 104,999.00 55,322,774.00 Bank interest & N1isecli-mneous Rcceipts Amflount (RS.) Other Receipts 143,249.00 Interest from Bank 3,502,935.00 3,646,184.00 Closilig balan11cc of Net Cur1rent Assets Amlount (RS.) TIPF-Bank 115,408,937.00 Advance to NGOs 53,460,767.00 - 1 Fl Advance to Staff 749,183.00 Advance to District Authorities 583,079.00 170,201,966.00 Pn1 Printed: System Administrator on 05/08/2019 02:58:25 from 1212 -Ia"ya ra_sh-AG - 'l P,OL3UJD 2nd Floor OiFed Building 1, Arera Hill, Bhopal - 462011 National AIDS Control Project - Phase IV Balance Sheet For The Period From : 01-Apr-2018 To :31-Mar-2019 F gure, for the Schedule Figures ror the Figures for the .Schedule Figures for te p iojus Perlod . current Period preinu' Period e urrent Period RLLAILITIES Reference R.( / O 2nd Floor OiFed Building 1, Arera Hill, Bhopal - 462011 National AIDS Control Project - Phase TV Receipt And Payment Account For The Period From: 01-Apr-2018 To :31-Mar-2019 F gures for the Figures for the Figures for the S digures for the previous Period Schedule current Period previous Period celurrent Peri R.)RECElPTS lReference y PAl MENTS Reference R. Opening Balance: 96,852,583.00 LOANS AND ADVANCES 17 89,702,063.00 0.00 Cash in hand 0.00 33,161,000.00 GENERAL FUND 13 20,741,000.00 62,823,689.00 Balance with Bank 30 73,857,302.00 2,184,235.00 Training and Workshops 20 585,527.00 0.00 LOANS AND ADVANCES 17 33,364.00 1,157,125.00 NGO Services 23 0.00 46,649,000.00 GENERAL FUND 29 154,174,000.00 5,042,360.00 Salary (Pay and Allowances) 25 5,009,799.00 3,239,938.00 Other Income 56 3,646,184.00 2,656.00 Operational Expenses 27 82,807.00 12,712,627.00 231,710,850.00 455,366.00 IEC 180,717.00 Closing Balance: 0.00 Cash in hand 0.00 73,857,302.00 Balance with Bank 31 115,408,937.00 212,712,627.00 231,710,850.00 Pr nted: System Administrator on 05/08/2019 02:27:19 from 1212 Page 1 of 5 (F)r the Location) LOANS AND ADVANCES Schedule 17 As at ks at 31-Mar-19 31-Mar-18 Parliculars (Rs.) KRs.) Advance to District Authorities 33,364.00 0.00 Total 33,364.00 0.00 GENERAL FUND Schedule 29 As at As at 31-Mar-19 31-Mar-18 Particulars R .) Grant from NACO to SACS 154,174,000.00 146,649,000.00 Total 154,174,000.00 146,649,000.00 Balance with Bank Schedule 30 As at ts at 31-Mar-18 31-Mar-17 Particulars (Rs.) (Rs.) TIPF-Bank 73,857,302.00 62,823,689.00 Treasury Bank Account for TIPF 0.00 0.00 Total 73,857,302.00 62,823,689.00 Pri nted :System Admiistrator on 05/08/2019 02:27:19 £rom 1212 Page 2 of 5 (Fr the Location) Training and Workshops Schedule 20 .As at As at 31-Mar-19 .31-Mar-18 Particulars (Rs.) Workshops 127,175.00 127,941.00 Training 458,352.00 2,056,294.00 Total 585,527.00 2,184,235.00 NGO Services Schedule 23 A%at sua 31-Mar-19 31-Mar-18 Particulars (Rs.) (Rs.) NGO Services for Priority Interventions 0.00 1,157,125.00 Total - 0.001 1,157,125.00 Salary (Pay and Allowances) Schedule 25 As at As at 31-lar-19 31-lar-18 Particulars - (Rs.P (Rs.) Salary 3,122,299.00 3,766,141.00 Honorarium 1,887,500.00 1,274,500.00 Employer's Contribution to CPF 0.00 1,719.00 Total 5,009,799.00 5,042,360.00 CO Ponted: System Administrator on 05/08/2019 02:27:19 from 1212 Page 4 of 5 r the Location) Operational Expenses Schedule 27 As at Asat 31-Mar-19 31-Mar-18 Particulars (Rs.) iRs.) Operational Expenses 48,340.00 0.00 Printing & Stationery 34,467.00 0.00 Other Administration Cost 0.00 2,656.00 Total 82,807.00 2,656.00 Balance with Bank Schedule 31 Mat Asat 31-Mar-19 31-Mar-18 Particulars -Rs.) (Rs-) TIPF-Bank 115,408,937.00 73,857,302.00 0mp0 Treasury Bank Account for TIPF 0.00 0.00 Total 115,408,937.00 73,857,302.00 p- Pr nted : System Administrator on 05/08/2019 02:27:19 from 1212 Page 5 of 5 (Frx the Location) .,슬 F-「「 %-一「---て「ブー 「―낟 -� �� '�. �. � �.._ �' `ti. .�13-:�; �14-�.,� �,15-� �I6 � � �17-'� 'n1S-1^ _ � �.. ..: � .. �.. � �,_ ..,, хl�сгг�ек �1i5) Campaigns 614,846.00 i2,81i,766.00 13,389,283.00 5,874,943.00 4,221,642.00 2,560,0$0.00 ' Гип:пll:lПG�пд iiiifi i�i�(i iгfii� 'а�;'iuj hiw ц�и�! l'лптиlтпс\ 5erlicc� I��iП11Г8Г1Uп1 1"1п _i�i:. Iu} '•-i 1j{�h аЧh П�г _. `�} 1 i'. i�ii � i 1пI �у� iX1 �� ''�� �+� ' �1(i �� г�~i U`) 1�J11 1 1 j 1F:Г fi пii (i fiii ?'.г� :ii"t rni г.-- -�цiui .�4� )\,п iu1 1J�i,' �' �иг 1I 11IrfilnE F.вр�П:r: "п п� i i�ii �;i17 1`.Q �jii � 1-8 iii.l iu'i ,J' 1;� ip� 11 � 1о,; rui ;{.г� ��' �р1 1 i NccJ 6:1�С�1 Ацi::г�пгс ?' 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