DIUI RSSOCIRTCS C H A RT E R E D A C C O U N TA N T S INDEPENDENT AUDITOR,S REPORT we have audited the attached Balance Sheet of "oDlsHA tlvELtHooDS rulsstottt (NRLP), slRD cAMPUS, UNIT - Vilt, BHUBANESWAR" for the period from 1't April 2018 to 30th June 2018, along with lncome & Expenditure Accounts, the Receipt & Payment Account for the year ended on that date, annexed thereto, signed by us under reference to this report. The financial statements mentioned supra are the responsibility of the management of the society and our responsibility is to express an opinion on these financial statements based on our audit. 2. We have conducted our audit in accordance with Standards on Auditing issued by lnstitute of Chartered Accountants of lndia. Those standards require that we plan and perform the audit to obtain reasonable assurance that the financial statements are free of material misstatement. An audit includes examining, on test basis, evidence supporting the amounts and disclosure in the financial statement. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statements presentation. We believe that our audit provides a reasonable basis for our oPinion. (i) We have obtained all the information and explanations, which to the best of our knowledge and belief were necessary for our audit. (ii) In our opinion, proper books of accounts, as required by law have been maintained by the society as far as appears from our examination of these books. (iii) The financial statements dealt with by this report are in agreement with the books of accounts. (iv) ln our opinion, the aforesaid financial statements comply in material aspects with the applicable Accounting Standards issued by The lnstitute of Chartered Accountants of lndia. (v) ln our opinion and to the best of our information and according to explanations given to us, the aforesaid financial statements read with the statement on significant Accounting Policies and Notes to Accounts, give the information required by governing law and conditions of agreement made with financing bodies and also give a true and fair view, in conformity with the accounting principles generally accepted in lndia subject to our observation in Management Letter - t (Annexure-l); (a) ln the case of the Balance Sheet of the state of affairs of the society as at 30th June 2018; (b) ln the case of lncome and Expenditure Account, of the total expenditure for the year ended on that date; and Receipt and Payment Account, of the total receipts and payments for the year (c) ln the case of ended on that date. - For D.M Associates Chartered Accountants FRN No 320306E -\4,.rl (C.A'Anil Kuma r Agarwa l) Pa rtner Membership No:055984 302, Block - A, 3rd Floor, Nirmolo plozo, Forest Pork, Bhuboneswor -7Sl 009, Odisho, lndio Ph.: +91 674 2595911,2595913, Telefox :91 674 2595912 E-moil :debosishl3@yohoo,com Annexure-1 Significant Accountine Policies and Notes to Accounts A. Significant Accounting Policies L. Basic accounting with the generally a) The Accounts have been prepared on historical cost convention in accordance which are accounted for on cash accepted accounting principle other than the revenue and expenditure basis of utilisation certificate received and bills basis. The advances given which are accounted for on the submitted / settled. Each transaction has been carried out in a transparent manner and also recorded in the respective Books b) of Accounts and vouchers / receipts or other records' Expenditure' c) All payments made to Community lnstitution Group are treated as Revenue 2. Revenue Recognition Grant-in-Aid Received are accounted for as revenue receipt in the accounts to the extent it is utilized / spent during the Year. 3. Fixed Assets & DePreciation Fixed Assets are stated at the cost of acquisition. Fixed Assets Register has not properly maintained at physical control over the assets was not done' state level along with District Level on which exercise on financial statements as the society is a non No Depreciation has been charged on the fixed assets in the profit making orga nization. Fixed Assets is being charged off as the expenditure against grant in the year of purchase and the same is Fixed Assets Reserve in the liability being reflectecl as Fixed Asset in the asset side, with corresponding side ofthe Balance Sheet. 4. lnterest Earned On Grant proiect period are treated as project fund and will be rnterests earned on deposits from bank during the utilized for the Project Purpose. 5. Valuation of Stocks charged as expenditure at the time of its Materials and office supplies acquired for the program are payment. B. Notes on Accounts L. The General Fund being shown under the head "Liabilities" in the Balance Sheet represent the unspent grant as on 30.06.20L8. 2. The Society has carried out the physical verification of stocks and fixed assets for the year ended 30.06.201g located at DpMU & BPFT where as the same has not been incorporated in the financial statement. t. The society is a non-profit organisation registered under Society Registration Act and is promoted by Government of Odisha to address rural poverty in the state of odisha in joint collaboration of Government of odisha and Government of lndia. The Project aims to enhance social and economic empowerment of rural poor by creating self managed community institutions. For D.M Associates, Chartered Accountants lFRN.320206El %-/ i'd6[ Addl. cEo State Mission Director )44 (Fina nce) -cum-CEO,OLM (C.A Anil Kumar Agarwal) Manager cum-Joint Partner Financial Secretary Membership No.055984 Management (oLM) to Govt () o) o @ o o c q cf) c! q c @ \ O cO F- ? @ $ o o lf) N co N o o J o) .t- o N o O)- (o N Ir) .t \t F lo @- N @- N o) o $ o N I o (r)_ t I o o lr) N F- v o O N ro O)- @- o)_ N^ o- F rt t rO cr) w N D. o, ,i o lo o <: i) lc (o l >= $ v s .t l+ lsi lF tFg ao E Eg I s iq I t R-'EH all L I EEae Y-o6 P'i * (! !JoJ .!o,=; t=gR lI..E =6Eq E Po r,ol- o 6lo o o ."* .+*. '::r' $J :r .L (9 o H EE or I z elc c! co l6r o lf)lur o cle olN o N lt l(o \ q N 1.) I \ c,t o t lr) t lN q lot lh- I L\ {.) i:.' g tt t5,ii. : E olc') I o,^l@-\ @" (Y) lv)- (L J (o lrl (D olco |- lr)16 (r, cl!f o +lo o N + lo .la? lo I(oli- g3H i, colo + NIO [)l(' .tr ,)- l$ H z \t l(o F 8EE'E -t- I l5 EE B,H E *EX < ?fld a 5 o. = (! tr = m o o It t1 € o o o Fe (, o E tU u E f f d.r! E E LL C = o o C o o = o_ J v o El E E o) o t Oo =eEo z ta (U cl o z (! E ol -l c) o o o) o L (5 ?p6 c o f .l , o) o t t q) - ts >68 f ,-l (/) >i E -cl ol n" ; o Qq) = = q E o = a = (El V ol (, (, (u o o -cl m ct t3 ho & o oo o Nlo (\l o o o o s C ) @ O o o ol, N o q o e o (e clq a? c q q q C ? q q OIro o =EE g?g a(9 I I a (!L P'i * 6 J+ .=o' t&.s o q o q o qoo o N N o qN o o lol. t 3 a? q q lqlc o q 6 o q o o o o A;. *.i rlE z e 0 o? j ? q q o q GJ :D E-", o e) () fficD I I rt e rt o + (o t to + !t o i- rO N a,) o It-16 € (ct o- N lolc ) D o a,t N I r\ + (o q (D ir) o (v) lo o !t (o g) E(edF E N 6 $. -.t- 6 (Y) + (Y)- r+ 0q F- (e- \ l\l= 6 (\t (t rt tolc q o o- @ C" N a o a? o q € I \l (, o, o) t t o rO 6lG( (o (o (o o 'Fe=ts (Y) f., (9 l(, (o- or- (D (o i-l 0 !t t x, z rt + { N ro o + 6l --f- (Y) ;e,rBg I U) l_ o Eo q g€E$ lc o o t? o ui o < Ftrd o Itr to o. o o lo o to lo .C L lo c lH= o o lo o E o t: tr .Y o G) o lPd ! IL L L o ui lo o J lJ to o lcz o q) o C z l6 Io^ E gIEJI2 IaE - o ttr L ui = o o UJ lv9 l(UJ CL 9 o = I o.l' olrlr th Itr E o l=.; E L a a lo t> o C o = c o = o lo L E th lo G) o lo o. (} (5 3 (L Eo (L o la% o E,(/,t,., go_ o o 0) b a _o tr o o fl E o o-c I o o) 5a 6o $ o c o I .t) o) o ol E e E,l cl o = d o.9 = ol ) o IE IO o. E 1c 6) o L HlEli ,i 2 o o OO }E o 6lH.: =t o tso o g) 'i= O .9 o) o o a o) U) o o o la x lc o = a ,19 c o C o E ol U; t o ;l ,E>=6 trl ( o o pl.*l: EE E o E o. := E x c E s,lro o L orl o E,d3r ol trl E 0l Et;li oo ) ol>J o E o I o uJ o o. L o m cl 0) th) o EI J et ol u 9 gE =E E ElEl,i .lI i= o 0) o) x o ol:01 o CL o o c '6 sl (5l S aPE o lLl E o.l :t EI T oc P(E olOl ( g9 L o .E o E ts ,E s3 f o o :l6l o) o. D F fl tr G :l t) JI aDI cl E;EF l o_l U) o mlul o o )l ol (E rEl 6t ol ol E u- Eq o Itrt IOt =o 6(9 o : n q I qli q u? c? TL E o N ntlbi- "rlrol E I o{ u < < la m 6 lo lo E Itr l(E o. E It .f) '6 = c l-tr E (! l= o o 5 lo) c o o ct (! o IE IE o o o o. (! tt lo .g o o o(, l> o t!, (tr oo o lo O o = J (! od l(! C o lL (D Es E E o E E (E o E Lo d, o! E' o E iI D (! tr o.9 c tr o o o (! EI CL a! an o, E' '= o E': 3 o o o . o o o O .c tC Io G tr L o tr o. ol -o o o o o ol =l 33 E 0, o gl .o o 'o o o o E E o o o^ at, .9 E J o = (E ol (! o g) i ol L o* = E E o t, >o o o 'E o o tr e6o G o) F o o ! o (! E o o != al (! "dl m o i= u) E o = t, o- (o -l cl ([C E) o .Nl o IL o L E'l o (!tr :> o (5 E trl ol Eo) G (E E E o -ol o J tr o) o E o o trl o C ol o () = o o o (E o E o ol o (trl o G o. (E O) (E o o G '6 J o o- = U) o (9 c L o o) c o E" o,l E ol a El c1 6= >i o -c E 'E E o U' s'l -g .el L, ; o) o =l6l o o : (E o -o ,gH oi o L c lz -l .Jl o_ o E (tr (! C '5 o .o o oc) o f o) G ! o +l o ol EI =l EI .=l -ol rl Qot '93 o ol Dl c c (L c (5l ol t !l ot C) o l! tr- C r o E -o CL o o = O= LL o U) .E z rD-2 o z O (L *l = o '(g :f ol lul ol ol r.ul cl xl BO trt Y] I l = I ot El (v) c! u? a? q c! ol c\l c\l c? OJ N q o{ a? a? c? lI) c{ trl g? ...| ol N ci ci c.i N N N N $ + + It? { dm q a? cf) qq ol C\l rO u? q m c0 dl m c0 co m c0 o m o m m !0 c0 00 co ol o o o o 13 aB . :q oo ! : =\< J III,! o; 3 *.>' o tr) ,otr- ;;b *otr ?E= +H 69 E$* a ^J lll C- I * tr, c)r< c) = =' 6 stE aEsg? 1=6*', ^g Fs *" El 5H.41., *. -*' O! i-. a9 HIB EE$ HEE st5 ji. gr! 2 t, o og o qd <:J. ll f = I T - aa=b oc"oil \ 9EEEfi\\ sf qrg 9' 't' .E$s a gE 5$ EgsB iE;3 -o o Hgrn:r8l Cn .]'a{ 5 F\' (i f) r:l h,*' hl^ r'lr (J i'e od g s S, iE-i 38 ls- *[ =E F8 - aE8 Fg = FE Ba E 6 Ho H aE, z 35= a 3eg r.OY 6.r-(D arso ilq o8 ol p lolr TI 5' s, u, @ 5 !$ lNll t! N @ olo ID u) @ .U .t. . 3$n f o o j => t( ID N 9l) @ ]:I lNlr i" !u lN (, ul- i.) 5 ili lo t^t=u lz lalzzl< ll lrl -l(,l- o- I- t.olr 9dF I3 ld lol; to l{ ro I(l l: r( l( tc f 0) lo) ll lf lxl: ls lf OH lm lo to ile lo) ? noo l= lFl$lt l= lm t-. lr t8 IE o. lo f !lglE l@ o =. ll. li9l= J l= IIq lo tc ll lo lr ld lo, I lC l- ;l' lr SL lo I_ lElr llsE lc o lo ;IE tlo ln lc *85 lo ts irE li lf, IFI= lo l- 6' l5l! le t- lf lC)l( D loll lo l-lZ it=t_ lor tl o k lo ,lo - lrc !lo l- lo) t- l= lo tr to ?' l@ l lx :IE lf o IH IE II lE o o o IEIE l'E (D to I 'Tl lz o) la l+l: ilil* ln o IE la ;lq lr l< o ?'t.ili l- l(D il8 tlf #g lo.{ lo a ) li EIELls r ld o lo ld ls)loK JJ l- llf ld lo l@ lo -a o ll o a o ,I= il9 lc) lto fto lo l= lo E E tglft E o. 0) f t: lr l- l= l( :lB l= lc o o a IE = 0!lo lo lo lo o) c E dtEl c o i elEilt o. ko lc llol lo 3 tld rcil9 lo o :, l=l o 3 l o -tnl o o) QOISI s I @ l! 3 otid ot6il- I< o In)l o. ldl d t' c el ot o-l D rl ;t cl lsl !-, I 5I (ol = 3l*l o f I I al ot -.1 ol ol f,l lEl >l OI o)l @ 5l (Dl o-l Fggf cLl ot -.1 q, ol I ol fl ol =.t al -ol ol +l ct TI r-l =l o.l -il Esg$ ol -l I'l 'l ol @l t #$ss . :ln .t- ! -(, (o .C,) _s ol o Olr AI L "(, o t9 Al- o) 5 -o .Ol -l o) (o -.1 (o o) "cn N) s A ,lN o) o) o) (o o) N) O) @ o) olr -.1 lo @ G (, N o (, -5 N -(r !, '(, J\) N lo -(n 5 -o l\) -@ --.1 o) tr, o) o o c (h l, o o ,l@ o o o (, b soo -(o s 5 o olo -.1 -@19 N) -@ <> -@ -'-l .o) J$ (o s @ -@l-@ 5 o (,r olo (,lo s (, -{ i\) b, ! c^, @ : I(, olo o lo @ (o o @ I I c rlO o f I f (, O) : @ _.t t) lb b I ob I PI} @ o) o o c I i o b (, o (, N) oto :.J o o N) srl9 90 o -lo o I I(o lb l o 9 o !, o lu lrt >t 5 (, o (/) (D o o c o lo o o o o o o) o o) O) o) olo o o o @lo o s lo o o o N o N N) Oa, EtF 3== I I I sftg o -v3 {{ \ -(, h -o) -(,) -.t { { nO\J gLd >C) oo "(rl -Or -Or o o oo U, 9 Po ilq o o ob o o I -(r) !u (o -o) J -o o) @ o) or -o -{ !., N (n o (,l o) -(^) @ s L I I so !o !o C) o o o oo o oo o o 1 9 I t I I I I I { { !o { .. .. _l ..1 -(, rl (rl t\) -(, N -(, '-t C' -(, -5 N) _(, _l-o -o, (, \ "o) (, -(.) -?'t o) (o 6 (t) \t { (, (o orl,(o o) @ o, o 5 @ s o) {l o) (o (,(o -(, (,) s }. -o, 5 -o (/) N (rl ! j\) N 'o -Or -t. I -t N .+' -t- o) @ O) C') o) N -(o -.t @ Ol o o,NI (, L --.1 (, (, 6I, ..t 'o N -@ -o .A \ N) -{ o Or o o -o -(rl -s 'o Iul.-@ o o b ol b ol o -(.rr o (, o) o o (f,) orl -.1 '(, @ -@ o Lt, "_.t (o o olr s (o (, @ 5o @ A C) P I I o) 6 @ LN o) A o) (rl ()) o o o (o @ @ o I o o I (o !o s) !o 90 90 O)lr N )l (, Olr (, -{ o I 9l )t I 9) :.t f N s, I P ! 9) )t I s, ul !, l I I o 3 o o o o o o o c o o ooo bli') 3 b o o o o o o ol,f, o o ol'o N) oo o o o o @ oo o o soo oo oo o r,! o (r, (, oNN I :0 o9 oi <+ od 6;= =Eg JTU(_ o eoo -or 9=< 6'O 6s -(D - PorT* > Fgg$ *e*g" Hse o o T o o * 'll* q, $ 1.\_:l "-, A D) o A b'3 t! c = (D (,) o zo o ti,!a o FI X'c z o s6' )a sH. Ocn Et$ =3< g ftg: o-v= r.O!l #EB d9 l. \ V s\ \( G I _) o o la IC o o t .1.t rc 0) l= lo c x o d o raO l= ltA o I Y' :I -n C lc :, o o o. u tr <+ o6 5' lo ko :f (, o 5 l!, la o- o) tt o , 0, x lo, l0) lf lor a o =. 5 o o 0) a lo l3 o (o a lf' =Eg s 3E v o o o IEo *ur l" g. o, o 0) a o o o oE< o-> q o a I'tJ -(D ,(D - 9Hi, g p o x -k=_5 (D 8€ b6' 6 g5'd { 3er f; Ee.l}O -o N) -.t -O) N) Ol -o @ (rl _o @ z v t- {E;s Hpe,rS -5 (, 9o o o .A (, 90 (f, o I -o N I o) _o) N I o) ! (4:Y () (? o) O) ti" f-i. 8r Fi <{ \r'f} "-..1 l! 0i o +6' o o I I I o ae YrO) t': { -o -.I -o (- ,e o. o, L. o =< !) hg o Q86', 6 o =2> -(O @ -(o @ c3 g N) N) E.g s fts: l o ).J =o !r o o o Q o-v= XoP 'n F=E I o) ilq l_ N) loj ..1 (, N (, @' C)=' e. I lo ---l o ,.-l o g @ @ @ sr' sn (: o I o 9. o o o ls _s -5 la. @ \\ l5 s t\ _{ @ s { l, \- lN r\) IN N .N N) T m s\ 191 9) l6 l(: o o 9) o N q c) ( J ut { @ o { o i.J 1- \ I I F