R.N. SINGH & CO. Chartered Accountants 208, Hem Plaza, Fraser Road, Patna-800001 Ph: 9431019502 E-mail-patna@rnsinghandco.in INDEPENDENT AUDIT REPORT To. Bihar Education Project Council, Shiksha Bhawan, Rashtrabhasha Parishad, Saidpur, Patna-800004 REPORT ON THE FINANCIAL STATEMENTS We have audited the accompanying Financial Statements of the Sarva Shiksha Abhiyan (SSA) under Bihar Shiksha Pariyojana Parishad, Bihar, which comprises the Balance Sheet as on 31st March 2018 and the Income & Expenditure Account and the Receipts & Payments Account for the year ended on the same date and a summary of significant accounting policies and other explanatory information. We have conducted our audit on test check basis. The Financial Statements and reports are consolidated after incorporating the Trial Balances and Audit Reports of the 38, DLOs and SLOs. Out of the said 38 DLOs & SLO, audit of 14 DLOs & SLO were conducted by us and the audit of remaining 24 DLOs have been conducted by the other Auditor. We have incorporated the reports of those 24 DLOs conducted by the other auditor as provided to us by SLOs and signed by the said auditor. A. RESPONSIBILITIES OF MANAGEMENT FOR THE FINANCIAL STATEMENTS As per ' SA 210' prescribed by the Institute of Chartered Accountants of India, Management is responsible for the preparation and presentation of these Financial Statements as per relevant Financial Reporting Framework. These are prepared as per Generally Accepted Accounting Principles in India. This responsibility also includes the .design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting i:ecords, relevant to the preparation and presentation of the financial statement that give a true and fair view and are free from material misstatement, whether due to fraud or error. 1 R.N. SINGH & CO. Charter e d Accountants 208, Hem Pl~. Fraser Road, Patna-800001 Ph: 9431019502 E-mail-patna@rnsinghandco.in B. RESPONSIBILITIES OF THE AUDITOR FOR AUDIT OF THE FINANCIAL STATEMENTS • Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement and to issue an auditor· s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. We complied with all the ethical requirements in performing the audit as per SA 200. • An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor' s judgment, including the assessment of the risks of material misstatement present in the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal financial control relevant to the preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management as well as evaluating the overall presentation of the financial statements. • We communicate with those charged with governance regarding other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. • We also provided those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor' s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. 2 R.N. SINGH & CO. Chartered Accountants 208, Hem Plaza, Fraser Road, Patna-800001 Ph: 9431019502 E-mail-patna@rnsinghandco.in • We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. C. OTHER MATTER We have not audited the financial statements/ information of 24 DLOs included in the Consolidated Financial Statement as at 31st March 2018. These are audited by the other Statutory Auditors whose reports have been furnished to us, and our opinion in so far as it relates to the amounts and disclosures included in respect of DLOs. is based solely on the report of such Other Statutory auditors. D. BASIS FOR OPINION AND KEY AUDIT MATTERS 1. FIXED ASSETS n Obsolete and non-usable items of Fixed Assets and Consumables are required to be disposed-off because as per all the Physical Verification report that was provided to us indicates that some assets retained at DLOs and SLO are obsolete. However, as per books of BEPC they are recorded at their purchasing value. II) In terms of the decision of the Executive Committee of BEPC, depreciation has not been charged on Fixed Assets. III) We recommend putting in place a system of quarterly physical inspection of Fixed Assets. IV) Fixed Assets register is not properly maintained at district offices, it may cause misappropriation of Fixed Assets. 2. ADVANCES ~ Advances of the amount of Rs. 14142910351.83 as at the end of the year are subject to adjustment against utilization certificates. In most of the cases the amount is being brought forward from the previous year. As per the guideline prescribed in Financial Manual regarding adjustment and issue of Advances, Advances have not been adjusted timely by the Bihar Education Project Council. There are some Advance heads showing negative balances in the consolidated trial balance. It is not appropriate as per Generally Accepted Accounting 3 R.N. SINGH & CO. Chartered Accountants 208, Hem Plaza, Fraser Road, Patna-800001 Ph: 9431019502 E-mail-patna@rnsinghandco.in Principles, it may arise due to some accounting mistakes and it may affect the financial figures in near future. The break-up and details of civil advances outstanding as on 31-3-2012 are not available at respective DLOs and the advances given in subsequent years are also unadjusted. Further there are general advances outstanding for want of utilization certificates. 3. Liability > The Statutory dues like TDS/VAT/Royalty/Professional Tax/ Labor Cess have not been paid appropriately. The demand raised by Income Tax Department on respective DLOs for non-compliance of provision related to TDS required proper follow-up for adjustment and/or payment of same. There are old outstanding balances being carried forward under the head current liability which require adjustment and/or reversal. The amount of EPF outstanding balances have not been reconciled by DLOs. Hence, the accounting and provisions of EPF are not appropriate in most of the DLOs. 4. Revenue Interest earned by respective VSS/DPO establishment has not been refunded to its DLOs, so it has not been accounted and also no any reversal for the same has been made. 5. Concurrent Audit is being carried out by a firm of Chartered Accountants and commensurate with the size volume and nature of the transactions in the books of account. 6. Other ·~ Some of the audit observations reported by C&AG for the prior year have not been properly complied by respective DLOs. ~ There is a balance of Rs. 47, 14,020.50 recorded as bank balance in books of account of Nalanda but as per bank statement there is nil balance in bank account and also the particular bank account is closed as per bank closure certificate provided to us, it indicates there may be misappropriation of fund. 4 -- -- - · Chartered Accountants 208., Hem Plaza, Frase.r Road, Patna,-800001 Ph: 9431019502 E-mail-patna@rnsinghandco.in ~ There is an amount of Rs. 743457425.73 recorded as Prior Period Item, the amount that is accounted as prior period are shown in Income side of Income & Expenditure Ale. as written off from current liabilities. ).:, The terms and conditions that is approved through MOU has not been fulfilled in case of delivery and distribution of Free Text Book, as per terms & conditions of MOU, time can be only extended by the approval of Principle Secretary but approval has not been taken for the above purpose. E. Emphasis on Other Matters related to Notes to Accounts- > As per Para B (ii) of''Schedule AI" (Notes on Accounts), pending reconciliation of parked money in transit and differences in opening bank balances relating to previous year is not adjustment in the current financial year to reconcile the difference. ), Previous auditor had commented on reconciliation of fund transfer between KGBV and SSA but in the current financial year same has not been reconciled and also same has been disclosed in Note on Account (Annexure Al) in para B (iii). ), The decision regarding a suit filed on EPF Department in Hon'ble High Court, .Patna is still pending as per Para B (vi) of"Schedule AI". ), The disclosure about misappropriation of funds came into notice as per C&AG audit in Araria, Begusarai, Darbhanga, Muzaffarpur, Pmnea, Sitamarhi, Siwan and Katihar districts is annexed in "Schedule Ar' in Para B (vii to ix). > There is misappropriation of fund in Motihari in NPEGEL fund amounting to Rs. 828000.00. A disclosure regarding the above matter is enclosed in Para B (xii) of "Schedule AI". F. OPINION In our opinion and to the best of our information and according to the explanation given to us except for the possible effects of the matters described above in the Basis for Opinion paragraph, the financial statements read with Significant Accounting Policies and Notes give a true and fair view in conformity with the accounting principles generally accepted in India. (i) In the case of the Balance Sheet (Statement of Affairs) of SARVA SHIKSHA ABHIYAN (SSA) as at 31st March 2018, and 5 1 ~ 1 R.,N. SINGH & CO. Cha r tered Accountants 208, Hem Plaza, Fraser Road, Patna-800001 Ph: 9431019502 E-mail-patna@msinghandco.in (ii) In the case of the Income & Expenditure Account of the excess of Expenditure over Income of the said BEPC for the year ended on the same date. G. REPORTS ON OTHER MATTERS We further report that (i) We have obtained all the information and explanations, which to the best of our knowledge and belief were necessary for the purpose of our audit. (ii) In our opinion proper books of account as required by Law have been kept by the organization as far as it appears from our examination of those books. (iii) The Balance Sheet, Income & Expenditure Account and Receipts and Payments Account dealt with by this report are in agreement with the books of account. For R. N. Singh & Co. Chartered Accountants . ~1 Place - Patna Dated - 28/09/2018 C~ -~ha~~y~ Shree Partner M. NO.: 079322 6 R.N. SINGH & CO. Chartered Accounta n ts 208, Hem Plaza, Fraser Road, Patna-800001 Ph: 9431019502 E-mail-patna@rnsinghandco.in AUDITOR'S CERTIFICATE This is to certify that we have gone through the procurement made by the District Level Oflices namely Aurangabad, Arwal, Jehanabad, Gaya, Bhojpur, Buxar, Kaimur, Rohtas, Nalanda, Nawada, Lakhisarai, Patna, Jamui, Sheikhpura and State Level Office audited by us for the Financial Year 2017- 18 of BIHAR EDUCATION PROJECT COUNCIL, Shiksha Bhawan, Saidpur, and Patna. We are satisfied that the procurement procedure prescribed in the manual of Financial Management under SSA has been followed. For R. N. Singh & Co. Chartered Accountants Place - Patna CG!I~ Dated - 28/09/2018 P.artner M. NO.: 079322 7 HEAD OFFICE : TODI TULSYAN & CO. 602, LUV KUSH TOWER, EXHIBITION ROAD CHARTERED ACCOUNTANTS PATNA - 800 001 • Phone:2320211/2320056(0) Fax: 0612-2320056 Email: ttcopatna(@gmail.com AUDITOR'S CERTIFICATE This is to certify that as per the records and documents under SSA, verified on random sample checking basis during the course of our audit of books of accounts for the financial year 2017-18 related to procurement used for District Level Offices at Vaishali, Shivhar, Sitamarhi, Madhubani, Darbhang.a, Samastipur, Begusarai, Khagaria, Katihar, Motihari, Bettiah, Chhapra, Siwan, Gopalganj, Muzaffarpur, Bhagalpur, Banka, Munger, Saharsa, Madhepura, Supaul, Purnia, Araria, Kishanganj of Bihar Education Project Council and based on Concurrent Audit Reports for the concerned period of DLOs, the procurement procedure prescribed in the manual on financial Management & Procurement under SSA have been followed properly by the above mentioned District Level Offices. Place: Patna Date: 27.09.2018 Branches: Mumbai, Surat, Kolkata BIHAR EDUCATION PROJECT COUNCIL PATNA. BIHAR Utilisation Certificate (SSA & KGBV\ For the Financial Year ended as on 31.03.2018 Name of The State:Bihar (Rs. in lakh\ SSA Partieu la111 General Head Caoital I lead Total SSA General ST SC Total General ST SC Tol'al General ST SC Total Cash in I-land 0.97 0.00 0.00 0.97 0.00 0.00 0.00 0.00 0.97 0.00 0.00 0.97 Cash at Bank 39001.05 0.00 0.00 39001.05 24330.35 0.00 0.00 24330.35 63331.40 0.00 0.00 63331.40 less- liabilllies 41547.90 0.00 0.00 41547.90 18538.56 0.0-0 0.00 l8S38.S6 60086.46 0.00 000 60086.46 Auilable Cash/Bank -2545.88 0.00 0.00 -2545.88 5791.80 0.00 0.00 579 1.80 3245.92 0.00 0.00 3245.92 Unadjusted Advances 90810.17 0.00 0.00 90810.17 46!195.63 0.00 000 46595.63 137405.80 0.00 000 137405.80 Urupent balance from previous Ytar (2016-17) 88264.30 0.00 0.00 8826-l.30 52387.42 0.00 0.00 52387.42 1406Sl.72 0.00 0.00 140651.72 GOI release during 2017-18 192204.43 4390.87 48472.43 245067.73 4708.70 103.62 136043 6172.76 1'>6913.14 4494.49 49832 86 251240.49 GOB release during 2017-18 533616.51 7998.88 39839.26 581454.64 0.00 0.00 0.00 0.00 533616.SI 7998.88 39$39 26 581454.64 Total G01 & GOB Shatt during 2017-18 725820.94 12389.75 8831[.69 826522.38 4708.70 103.62 1360.43 6172.76 730529.65 12493.37 89672.12 832695.14 Misc. Receipts-/ Interest during 2017-18 6574.1 I 0.00 0.00 6574.11 0.00 0.00 0.00 0.00 6574.11 0.00 0.00 6574.11 Tot11I fund auilable during 2017-18 820659.JS 12389.75 88311.69 921360.79 57096.13 103.62 1360.43 58560.18 87775S.48 12493.37 89672.12 979920.97 Less- Total expenditure during 2017-18 604886.46 12389.75 883 I 1.69 705587.89 14830.34 103.62 1360.43 16294.40 619716.80 12493.37 8967212 721882.28 Cash in Hand 0.68 0.00 0.00 0.68 0.00 0.00 0.00 0.00 0.68 0.00 000 0.68 Cash a1 Bank 130667.22 0.00 0.00 130667.22 28064.04 0.00 0.00 28064.04 158731.26 0.00 000 158731.26 less- liabilities 24286.48 0.00 0.00 24286.48 19227.04 0.00 0.00 19227.04 43513.52 0.00 0.00 43Sl3.52 Available Cash/Bank 106381.41 0.00 0.00 106381.41 8837.00 0.00 0.00 8837.00 115218.41 0.00 0.00 115218.41 Unadjusted Advunces 109391.48 0.00 0.00 109391.48 33428.79 0.00 0.00 33428.79 142820.27 0.00 0.00 142820.27 018 trnspent balante as on 31.03.2- 215772.90 o.oo 0.00 215772.90 42265.79 o.oo 0.00 42265.79 258038.68 0.00 0.00 258038.68 Place:- Patna For R. N. Singh & ('o. Date: - 28th September, 2018 ('bartered A«funtants 66F: ~ ~ (Raman Kumar) Chief Accounts Officer (lie) cs,h,., 0...-C,~ R. K. !\feh$jan 1al Secretary Princi1 ChieJAccounts Officer (II CJ ~ ~ ncto," Blhar education Project Council 1:- Patna ~ - .,.. If 1!llioo PqMlt Ql:Mldl rt.l1~1 l>ep1rtmea,. liillat' Government o nt BIHAR EDUCATION PROJECT COUNCIL PATNA. BIHAR r tificate (SSA & KGBV\ Utilisation ce. For the Financial Year ended. as on 31.03.2018 IKS. Ill 1i,.1,.111 !'tame- 01 .l llC: ,;;;,,1.4 ...... . .....u ....... KGBV 1·otal KGBV ' Cavital Read General Head total Gen.e ral ST SC Total P11rticulars Genctal ST SC Genel'lll ST SC Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 l553.4 I 9902.30 Cash in Hand 0.00 0.00 0.00 4156.91 8185.56 16.3.33 5745.39 3677.73 55.87 423.31 0.00 1631.42 Cash at Bank 4507.83 107.46 1130.10 o.oo 1631.42 0.00 1631.42 0.00 0.0\) 0.00 1553.41 8270.88 less- liabilities !63L42 0.00 0.00 4156.91 6554.14 163.33 4113.97 3677.73 55.87 423.31 0.00 7669.41 Available Cash/Bank 2876.41 107.46 1130.10 0.00 766.9.41 0.00 7669.41 0.00 0.00 0.00 Uoadi usted Advances 7669.41 0.00 0.00 1553.41 15940.29 4156,91 14223,55 163.33 Unspent balanc·e from pFevious Year 11783.38 3677.73 55.87 4;23.31 10545.82 107.46 1130.10 903.84 4556.51 1 '2016-17) 114.92 3571.16 81..51 87.67 1.93 25.33 160.74 2346.04 001 releas~durin!i.2017-1.8 348.3,50 79.5$ 878.51 4441.59 32.27 2346.04 0.00 0.00 0.00 o.oo 2153.02 GOB release durinu 20 t7-18 2153.02 32.27 160.74 1064.58 2.55 690. 114.92 5724.19. 113.78 6787.63 87.67 l.93 25.33 T otal GOI & GOB Sb.aredu1·iog 2017-18 56.36.52 111.85 1039.25 0.00 669.14 o.oo 669.14 0.00 0.00 0.00 0.00 2617.99 23511.98 Misc, Receiots/ Interest dufing 2017-18 669.14 0.00 0.00 669.14 20616,88 277.11 3765,40 57.80 448.64 4271.83 11125.99 Total fund available durioJ! 20!7-l8 16851.48 219.3134 2169.35 19240.15 8679.52 277.1 l 2169.35 57.80 53.0.33 0.00 e ss-Total exoenditm:e durin2'2017-18 L. 8206.99 219.3 1 2l69.35 10595.65 472.53 0.00 0.00 0.00 0.00 0.00 0.00 7350.56 Ca.sh in Hand 0.00 0.00 0.00 0.00 0.00 6901.92 0.00 448.64 Q .00 448.64 2534.38 2139.27 Cash at Bank 4816.18 0.00 0.00 48.16.18 2085.74 2139.27 0.00 0.00 0.00 0,00 9.00 5211.30 less- liabilities 2139.27 0.00 0.00 2139.27 0.00 0.00 448,.64 2534.38 4762.-66 Available (".;ash/Bank 2676.91 o.oo 0.00 2676.91 2085.74 o.oo 448.64 7174.70 o.oo 0.00 7174.70 Unadiusted Advances 5967.58 0.00 0.00 5967.58 1207. 12 0.00 o.oo uo1.12 0.00 448.64 l2.3S6.00 448.64 3741.50 11937,36 Unimentbal.a nceason 31.03.2018 8644.50 0.00 0.00 8644.50 3292.~ 0.00 For R. N. Singh & Co, :9 Date: - 28th September, 2018 ~ iy ~ R. K. l\'hhajan I ( (Raman Kumar) (Sanjay Singh) Chief AtC'OllDQ 011\~il/c) Staie Project J)ircctor h-, Pri!ipalf~~ta'1'. . ChiefAcoounts 0111.1."er (II CJ n a11t:£ \Lr~ ~-Bihai" '- Ed t Or" Di 1" nt Bihar Education Project Council Government ot Smar, Patna ,·-..c.. Patna BIHAR EDUCATION PROJECT COUNCIL PATNA . BIHAR Utilisation Certificate CSSA & KGBV) For the Financial Year endecl as on 31.03.2018 Name of The State:Bihar IRs. in lakhl TOTAL (SSA+KGBV) Particulars General Head Caoital llud Total SSA & KGBV General ST SC Tot.al Gcnl'ral ST SC Total General ST SC Total Cash in Hand 0.97 0.00 0.00 0.97 0.00 0.00 0.00 0.00 0.97 0.00 0.00 0.97 Cash at Bank 43508.88 107.46 1130.10 44746.44 28008.08 55.87 423.31 28487.26 71516.96 l63.33 1553.41 73233.70 less- liabilities 43179.32 0.00 0.00 43179.32 18538.56 0.00 0.00 185J8.56 61717.88 0.00 0.00 61717.88 Available Cash/Bank 330.53 107.46 11 30.10 1568.09 9469.53 55.87 423.31 9948.71 9800.06 163.33 1553.41 11516.80 Unadjusted Advances 98479.59 0.00 0.00 98479.59 46595.63 0.00 0.00 465?5.63 145075.21 0.00 0.00 145075.21 l 1nspent balance from prt\·iou, \'ur (2016-17) 98810.12 107.46 11 30.10 100047.68 56065.15 55.87 423.31 56544.33 154875.27 163.33 1553.41 156592.01 GOI release durimz 2017-18 195687.93 4470.45 49350.94 249509.32 4796.37 [05.55 1385.76 6287.68 200484.30 4576.00 50736.70 255797.00 GOB release during 2017-18 535769.54 8031.15 40000.00 583800.68 0.00 0.00 0.00 o.oo 535769.54 8031.15 40000.00 583800.68 Tota.I GOI & GOB Share duri•g 2017-18 731457.47 12501.60 89350.94 833310.00 4796.37 105.55 1385.76 6287.68 736253.83 12607.15 90736.70 839597.69 !Misc. Receipts/ lntcrcs1 durinl(2017-18 Total fund available durinl! 2017-18 7243.25 0.00 0.00 7243.25 0.00 0.00 0.00 o.oo 7243.25 0.00 0.00 7243.25 837510.84 12609.0(i 9048).04 940()00.94 60861.52 161.42 1809.07 62832.01 898372.36 12770.48 92290.11 1003432.95 Less• Total e;,cpenditurc during2017-18 613093.44 12609.06 90481.04 716183.54 15302.88 161.42 1360.43 16824.73 628196.32 12770.48 91841.47 733008.27 Cash in Hand 0.68 0.00 0.00 0.68 0.00 0.00 0.00 0.00 0.68 0.00 0.00 0.68 Cash at Bank 135483.40 0.00 0.00 135483.40 30149.78 0.00 448.64 30598.42 165633.18 0.00 448.64 166081.82 less- Ii.abilities 26425.75 0.00 0.00 26425.75 19227.04 0.00 0.00 19227.04 45652.79 0.00 0.00 45652.79 Available Cash/Bank. Unadjusted Advances 109058.33 0.00 o.oo 109058.33 10922.74 0.00 448.64 11371.38 119981.07 0.00 448.64 120429.71 115359.07 0.00 0.00 115359.07 34635.90 0.00 0.00 34635.90 149994.97 0.00 0.00 149994.97 Unspent balaocr as on 31.03.2018 224417.40 o.oo o.oo 224417.40 45558.65 0.00 448.64 46007.28 269976.04 0.00 448.64 270424.68 · Certified thnt out of Rs. 2,SS,797.00 Lakh (Rupees Two Thousand Five Hundred Fifty Seven Crorc Ninety Seven Lakh Only) of Grant-in-Aid sanctioned of School Education & Letcracy, Govt. of India, Rs. 5 3 .s .S00.68 Lakh (Rupees Five Thousand Eight I Iundred Tiiirty Eight Crore and Sixty Eight Thousand only) by Education Department. Govt. of Bihar, as State share in Favour of BIHAR EDUCATION PROJECT COUNCIL, PATNA, as per details mention above and interest accured & received from the bank Rs. 7243.25 Lakh (Rupees Seventy Two Cl'Orc forty Three l..akh Twenty Five Thousand Only) and Opening Balance of Unspent Fund Rs. 156592.0 I Lakh (Rupees One Thousand Five Hundred Sixty Five Crorc Ninety Two Lakh and One Thousand only) total sum of Rs. 733008.27 Lakh (Rupees Seven Thousand Throe Hundred Thirty Crore Eight Lkhs and Twenty Seven Thousand Only) has been utilised for the purpose for which it was sanctioned and that the balance of Rs. 270424.68 Lakh (Rupees Two Thousand Seven Hundred Four Crore Twen1)'. Four Lakh and Sii..1y Eight Thousand Only) remaining un utilised at the end of the )'Cllr will be adjusted towards the Grant-in-Aid payble during the next year 20l8-19. 2 · Certified that w~ ha~ satisfied my self that the conditions Oil \\-1ticb the grant-in-aid was sanctioned haveb.fully utilised and I have exercised the following checks to see that the money was actually utilized for the purpose for which It was sanctioned. Place :- Patna ~ (Raman Kumar) (Sanjay ingh) a.~ R. K. Mahajan Date : - 28tb Scptem~r. '.2018 ~hjef ACCOU}lts8 flicer (1/c.) , State Proj~t Oircsto, ~ , · ~ Q je~ f 1,. f JI . C1 u~ r· C"', (I t ; 'df t t rJ ._. Project ~,rector E~ t f8~~§i'W' 1 • We have verified the above statement with tli ~ m~)rbk~CQ\c\8~ our v--1111111:dci'h~~ drawn i - = a l ~ t~.it!J. J:lir r ~ Pa: 1a ~ · Pl'.TNA Q V ;te'· l't,~• H · ,d " For R. N. Singh &C .o. E J BIHAR SIDKSHA PARIYOJNA PARISHAD, PATNA Consolidated Annual Financial Statement (Receipt and Payment) Stnte:BUIAR Year Endmg: 31st March-2018 SOURCES & APPLICATION (Rs. In Lakhs) Particulars SSA KGBV TOTAL Ooenin Balance (a) Cash in Hand 0.97 0.00 0.97 (b) Cash in Bank 6333.1.40 9902.30 73233.70 (c) Unadjusted Advances 137405.80 7669.41 145075.21 (d) Less- Liabilities 60086.46 1631.42 61 717.8S Total 140651.72 15940.29 156592.01 (a) Souru. (Receipt) (b) Funds received from Government oflndia 251240.49 4556.51 255797.00 (c) Funds received from State Government 581454.64 2346.04 583800.68 (d) ln.terest 6574.11 669.14 7243.25 (e) Other Receipts including Liabilities 0.00 Total Receipts 91mo.91 23511.98 1003432.95 Approved Application (Expenditure) Expendilure Savings/ AWP&.B including Spill over Incurred Excess (a) Teacher Snlarv 831520.20 643152.IS 188368.0S (b) BRC 6327.84 1278.56 5049.28 (c) CRC 8172.10 1227.58 6944.52 (d) Civil Work (includin11: furniture and maior reonirs) 4742299 16294.52 31128.47 (e) INTERVtNTlON FOR OU'r OF SCHOOL CHILD] 5206.58 747.51 4459.07 (g) Free Text Book 37342.66 26524.96 10817.70 1) Uniform 29286.84 135QS.09 15781.75 (i) Innovative Activ11ics 1950.00 647,29 1302.71 (m) IBD 5172-.33 2431.60 2740.73 (n) Research & Evaluation 1566.83 445.96 1120.86 (o) .School Grant 5846.47 5290,31 556. 16 (p) Teaclwr Grant 2038.74 920.79 1117.94 (q} TLG 0.00 22.52 -22.52 (r) Teacher Train in.it 6l54.41 623.26 5531.15 s) Community Mobilization 1291.66 814.48 477. 17 l(t) Project Management & M1S 19214.32 6733.92 12480.40 (ll) Media 3105.66 833.81 2271.85 (v) Elementary Fonnal Education 16902.35 2709.39 14 )92.96 W) Special Training 14.0.20 492.09 -35L89 (x) SIEMAT 0.00 0.00 (y) Libraries 0.00 0.00 ICz) CAL 1950,00 0.44 1949.56 (aa) 'N PEGEL 0.00 152.94 -152.94 (ab) Maintenance Grant 6046.49 4466.32 1580.17 (ac) KGBV 19200.04 11l27.34 8072.70 (ad) Prior period Adjustment 000 .7434.57 7434.57 TOTAL 105585,~.69 133008.26 322850.43 Closing.Balance SSA KGBV (a) Cash in hand 0.68 0.00 0.68 l(b) Cash at Bank 158731.26 7350.56 166081.82 (c) Unadjus.ted AUvances 142820.27 7174.70 149994.97 (d) Less- Liabilities 43513.52 213.9.27 45652.79 Total 258038.68 12386.00 270424.68 Date: 28th September, 2018 l)lace: Patna ~ (Raman Kumar) Chief Accounts Officer (lie) i (Sa~~ State Pr If!P1roJ 9Ct Dime: bf irecto ~ Co Binar ucauoo lmei we ChtefAccounts Office Bihar Education p i r /JI C) \ S:ingh & For R. N_ ~ TNA project Cour,(': atna ( ..200 ' i - ~ --_x·;!nt.ants . u ~ltlle M.No. 0793:?Z \(1., 12 BIHAR SHIKSHA PARIYOJNA PARJSHAD, PATNA Sltiksha Bllawan, RastrablUJSha Pris/tad, Parisl1ar Patna Details of Grant-in-Aid Recived during tlte Fi11011cia/ Year 2017-18 SSA KGB\' Total Amount SL Sanction Ordcr No. & Date Grand Total Capital llead General Head Capital Head General II cad Capital Head General Head Op. Balance ofUnsocnt fund as on 01-04-2017 (A) ! 5,238,742.246.61 8.826,429.636.30 415,691.000.00 1,178,338,389.61 5,654,433.246.61 10.004,768.025.91 15,659,201,272.52 (B) Grant-in-Aid from MHRD, Govt. oflndia I F. No. 14-2/2017-EE-11 Dated 26.04.2017 186.976,798.00 8,153,336,202.00 3,514.202.00 153,240.798.00 190,49 1,000.00 8.306.577,000.00 8,497,068,000.00 2 F.No.14-2/2017-EE~ll Dated 26.07.2017 379 254,407.00 9,746,293,593.00 7,059,593.00 18 1,421.407.00 386,314,000.00 9,927,715,000.00 10,314,029,00D.OO 3 F. No.14-2/2017-EE-11 Dated 30.12.2017 51,044,655.00 6,084,848,545.00 918,545.00 I09,496,455.00 51,963,200.00 6,194,345,000.00 6,246,3D8,200.00 4 F.No.14-2/2017-EE-11 Dated 13.03.2018 - 522.295,000.00 - - - 522.295,000.00 522,295,000.00 Sab Total (8) 617,275,860.00 24,506,773,340.00 11,492,340.00 444,158,660.00 628, 768,200.00 24,950 932,000.00 25,579,700,200.00 (C) Grant-in-Aid from Edu Denn. , Govt. ofBihar l ~ : -8/lf.3-19/2017/09 Dated 19.06.2017 DD. No. 480720. 480721. 480724, 480725, 480726, 480727. 480728 & 480729 Dated 21.06.2017 - 5,558,740.000.00 - I05,972.000.00 - 5,664,712,000.00 5,664,712,000.00 2 1:fillqi· -8/cf.3-19/2017/31 Dated 28.08.2017 DD. No.487601, 487602., 487603, 487604, 487605, 487606, 487607. 487608 & 487609 Dated - 6,747,387,333.00 - 128,632,000.00 - 6,876,019,333.00 6,876,019,333.00 31.08.2017 3 : -8/cf.3-1912017n2 Dated 13.12.2017 1:fillqj DO No. 501292, 501293, 501294, 501295, 501296, 501297, 501298& 50!2&6 Dated 22. 12.2017 - 6,840,594,632.00 - - - 6,840,594,632.00 6,840,594,632.00 4 'ffl: -8/lf.3-19/2017/95 Dated 29.01.2018 DD l\o. 508481 to 508508 dated 22.02.2018 - 26,000,000.000.00 - - - 26.000.000.000.00 26,000,000,000.00 5 !f:ilq;: -8/cl3-19/2017/167 Datcd28.03.. 2018 DD No. 482562 to 482575 dated 29.03.2018 - 13,000,000,000.00 - - - 13.000,000,000.00 13,000,000,000.00 Amount Refunded to DEQ.. l)arl>hanga Vide Letter. 6 No. 568 Dated 27.04.2017 against fund received - (1,257,500.00) - - - (1 ,257500.00) -1,257,500.00 during the year 2014-15 for Uniform. Sub Total CC) - 58,145,464,465.00 - 234,604,000.00 - 58,380,068,465.00 58,380,068,465.00 Grand Total (B+C) 617,275,860.00 82,6S2,237,805.00 11,492,340.00 678,762,660.00 628.768,200.00 83,331,000,465.00 83 9S9,768.665.00 Date: 28th September, 2018 Place: Patna ~ !At.JCOtmts Officer (I/ CJ cs.,/:r...,..1 Chief Accounts o~mr ~~d -lu . (Raman Kumt 1 a ucar p . tC !on . rojec ounc1I. St~,~CPRJJlf6'frOfrectc I We ha1-e verified the above statement 11ith the books and records produced before us for our verification arJl-\itflSbc same has bee drawn in accordance therel1ith. Sihar 6'. ~ P,qect Cot :'I ForR.N.Singh Co. PATNA Charte ccou ants ( .... F >J . CA Chonakya S~rce M.No. 079322 13 BIHARSHIKSHA PARIYOJNA PARISHAD, PATNA Cr-3882-IN-Elementary Education Project FMR-1 Summary Budget Analysis (Entire Programme) For the Financial Year Ended as on 31.03.2018 h ar Name 0.f State : Bi. Name of ;\.W.P.& B. Reported Estimated A WP & B Opening Balan.ce Releases by G.0.1. Releases by State Prottra.m me 2017-18 Exncnditure for next I<'Y 1 2 3 4 s 7 8 S.S.A. I 03665865019.97. 14065171882.91 25124049200.00 58145464465.00 72188228474.39 K.G.B.V. l 920004134.00 1594029389.61 455651000.00 234604000:00 1112598634.40 Total 105585869153.97 15659201272.52 25579700200.00 58380068465.00. 73300827108. 79 Place :- Patna '1 Date:·- 28th September, 2018 for and on behalf of Bihar Shiksha Pariyojna Pa.rishad ~ . (Raman Ku1f Chief Accounts Of t~',:,-mts Officer (I/ C! fif ~6c .:.,, Project Council r · (Sanj'.y s;ngh) State ProJe&~JP ·ect D ~ ~ ~ ·- - t ar ...\. ~ B\har eouca We have verified the ab~ lPfltement with the books and records produced before us for our verification JMtT~ found the same has been drawn in accordance therewith. For R. N. Singh & Co. Chartered A.cco~ntanti FRN.-322 , ,, l .... . ' J f') CA banakya Sbree M.No. 079322. . 14 BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA Cr-3882-IN-Elementary Education Project FMR-11 g ramme) Summary Budget Analysis (Entire Pro. For the Financial Year Ended as on 31.03.2018 Name of State : Bihar (Rs.in lakh} Release Expenditure for the Estimated AWP Name of Openin'g Ualance of Release for the financial Expenditure for the Half year for the year till date financial year till date & B for next FY Programme the year Half Vear J 2 3 4 5 6 7 S.S.,A. 140651.72 832,695.14 721882.28 K.G.B.V. 15940.29 6,902.55 11125.99 Total 156,592.01 - 839,597.69 . 733,008.27 Place :- Patna Date : - 28th September~ 2018 fr For and on behalf of Bihar Shiksha Pariyojna Parishad ~ (Sanjay Singh) . (Raman Kumar) • 'Accounts Officer (Il9 Stat<&,a/fi~DH~ ChJef Accounts Office{:°f~ ..oject Council B\nar ducat',on P, · Blhar Edueebon Pqeot O:Mt ~ We have verified the above statemenfJl\W the books and records produced before us for our verification and found t1tf~'\l'i\as been drawn in accordance therewith. For R. N. Singh & Co. Chartered Accountants p . ~ - N. S , ., "'"'~ _;...-_~ FRN.- 32G)i t ~ .. ,·' \C/1 -) .. . ~:,. , Ct\ £ hanakya Shree ''- .•,(\·' ~ 1 ::---...;.• ..__ Cc:hnl M.No. 079322 15 BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA Cr-3882-IN-Elementary Education Project FMR-111 Name of the State : "Bihat Activity Wise Expenditure Statement.of SSA, for the Financial Year Ended 31.03.2018 (Rs.in /akh) Half Year Financial Year SI.No. Expenditure by Activity Ended Ended 3 l.03.2017 30.09.2016 l 2 3 4 I BLOCK RESOURCE CENTRE 1,278.56 2 CLUSTER RESOURCE CENTRE 1~227.58 3 PROJECT MANAGEMENT 6,596.68 4 MANAGEMENT lNFORMATlON SYSTEM 137.24 5 MEDIA 833.81 6 CAL 0.44 7 CAPITAL EXPENDITURE 16,294.52 8 ELEMENTARY FORMAL EDUCATION 2,709.39 9 TEACHERS SALARY 643,152.15 10 Maintenance Grant 4,466.32 11 TEACHERS GRANT 920.79 12 SCHOOL GRANT 5,290.31 13 TEACHERS TRAINING 623.26 14 INTERVENTION FOR OUT OP SCHOOL CHILDREN 747.51 15 FREE TEXT BOOK 26,524.96 16 INTERVENTIONS FOR CWSN (IED) 2,431.60 17 TEACHING LEARNiNG EQUIPMENT 22.52 I& RESEARCH AND EVALUATION 445.96 19 INOVATIVE ACTIVITY 64129 20 COMMUNITY Mobjljzation 814.48 21 Prior Pei:iod Adiustment -7434.57 22 NPEGEL 152.94 23 KGBV 11127.34 24 Uniform 13505.09 25 Special Training 492.09 TOTAL 733,008.26 Place :- Patna Date: -28th September, 2018 For and oi1 behalf of Bihar Shiksha Pariyojna Parishad (Raman Kumar} nts Ojf.ceT (I/ C) !'":¥ (Sanjay Singh) Chief Accounts.otfi'h!l.tiM~ PrOj'act couoci\ State eJ~ett,pof .,.... 8ih2r"'Ed ucaLion' Bihar Education Protect Council We have verified the above statefitiWfwitb the books and records produced before us for ol.&TNA verification and found the same has been drawn in accordance therewith. For R. N. Singh & Co. ,..Cha,i;ttre Ace untants /~ ~ c:~ J•Shree ~)l79322 16 BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA SARVA SHIKSHA ABHIYAN BALANCE SHEET AS AT 31st MARCH 2018 FIGURES FOR THE PREVIOUS YEAR LIABILITIES . Sch AMOUNT RS. AGURES FOR THE CURRENT YEAR FIGURES FOR THE PREVIOUS YEAR ASSETS Sch ... A" AMOUNT RS. FIGURES FOR THE CURRENT VEAR GENERAL FUND 99,826,825,734'.63 FIXED ASSETS 101,456,265,.332.63 (Gapltal Expenditure out of Grant) 99,8.26,825,734.63 Balance as per last Ale 99,826,825,734.63 CURRENT ASSETS :- Add: Addltion Durirg the Year 12,896,388.00 6,093,416,408.17 Cash at Bank "B" 15,847,970,242.92 Add: Civil ConstruqiOf'I Adju~ment 1,616,543,210.00 101 ;456,265,3:tZ.63 97,473.00 Cashin Hand "C" 67,.5 85.00 CURRENT LIABILITIES &. PROVISIONS 9 ,723,971.00 23. REMITTANCE IN TRANSIT 25,155,,600.00 15,873,193,427..92 14,065,171,882.91 Unspent Grant (as per last Ale) 14,065,171 ,882.91 less:-DefiJ;it offu.nd(transferred from Income & (1 "738,696,453.•30) 25,803,868,338.21 LOANS & ADVANCES:• E1\ E1 · .. 20 .. ~ .., 1 . l (Ram~fi.~'Pa.fL_. __ (CA ~~anakya Sltree) c:; Ch.ief Acco'iulR~~ds Officer (II CJ sJta~o?f~- BEP - SSA - Capital Head (Saran) 85659537. 16 0.00 99296083.16 33 BEP. SSA - Capital Head (Sheikhpura) PNB 3696936.07 0.00 2496158.22 34 BEP. SSA - Capital Head (Sheohor) BOB 4738536.00 0.00 11160192.00 35 BEP - SSA - Capital Head (Sitamarhi} SBI 19654730.66 0.00 304TI80.66 36 BEP. SSA - Capital I lead (Siwan) PNB I 49463395.72 0.00 175024549.12 37 BEP - SSA - Capital Head (Supaul) PNB 89431360.00 0.00 82982737.00 38 BEP ·SSA· Capital He.ad (Voishali) PNB 16324.07 0.00 3355885722 39 BEP - SSA - Capital Head (W Champaran) PNB 24910526.90 0.00 4371414.04 40 BEP ·SSA· Capital Head (State Level Office) 645095722.00 0.00 1118453922.00 Total - Bank Balance For Capital Head Account 2433035192.53 0.00 2806403830.98 0.00 Page 22 Bank Balance for Others (General Head) I BEP - SSA • General Head {Araria) 168568378.74 0.00 533117961.07 2 BEP • SSA • General Head (Arwal) PNB 9303729.08 0.00 16322422.40 3 BEP - SSA - General Head (Aurangabad) PNB 201865911.57 0.00 83320698.93 4 BEP · SSA - General Headffianka) PNB 9924011.64 0.00 18509336.60 5 BEP - SSA - General Head (Begusarai) 129719838.40 0.00 147578676.38 6 BEP - SSA - General Head (Bhagalpur) SBI 190728627.90 0.00 28330369.84 7 BEP - SSA - General Head (Bhojpur) 226789161 .58 0.00 272324237.27 8 BEP - SSA - General Head (Buxer) 26458457.15 0.00 7133727.96 9 BEP • SSA • General Head (Darbhan2a) PNB 32218436.5 l 0.00 66451005.01 10 BEP - SSA - General Head (E Champaran) 114303768.52 0.00 26071160.15 11 BEP - SSA - General Head (Gaya) PNB 50710253.33 0.00 223195253.33 12 BEP • SSA - General Head (Gopahzani) Allahabad Bank 77858186.57 0.00 46152126.57 13 BEP - SSA • General Head {Jamui) 124403589 42 o.oo 69385202.42 14 BEP - SSA - General Head (Jehanabad) 20404936.84 0.00 54213287.02 15 BEP - SSA - General Head (Kaimur) PNB 19046760.52 0.00 31089944.58 16 BEP - SSA - General Head(Katihar) 76440077.45 0.00 199040124.00 17 BEP - SSA - General Head (Khagaria) 209176954.93 0.00 236139202.60 18 BEP- SSA - General Head (Kishanganj) UBGB 50096324.00 0.00 6 1895207.80 19 BEP - SSA • General Head (Lakhisarai) 30-!75308.00 0.00 38718275.25 20 BEP - SSA - General Head (Madhepura) 130028570.43 0.00 23588887.67 21 BEP - SSA • General Head (Madhubani) CBI 870568.38.14 0.00 1101 36240.44 22 BEP - SSA - General Head (Munger) 26582636.3S 0.00 67251890.44 23 BEP - SSA - General Head (Muzaffan,ur) PNB 28808265.14 0.00 325585323.84 24 BEP - SSA - General Head (Nalanda) 27956661.97 0.00 243636624.97 25 BEP - SSA - General Head (Nawada) PNB 28978263.1 l 0.00 441637298.51 26 Bep - SSA - General Head (Patna Rural) PNB 50269351.59 0.00 483438260.59 27 BEP - SSA - General Head (Patna Urban) PNB 46925910.50 0.00 54006178.50 28 BEP • SSA • General Head (Purnia) 61158025.44 0.00 93639540.44 29 BEP - SSA - General Head (Rohtas) 10257947.03 0.00 33243245. I3 30 BEP - SSA - General Head (Sabarsa) 43537447.04 0.00 I 51759525.84 31 BEP - SSA - General Head (Samastipur) 85272789.83 0.00 147663309.76 32 BEP - SSA - General Head (Saran) 214295944.89 0.00 244915932.89 33 BEP - SSA - General Head (Sheikhoura) 76580415.17 0.00 29740037.67 34 BEP - SSA - General Head (Sheohar) BOB 14750430.00 0.00 26791919.00 35 BEP - SSA - General Head (Sitamarhi) SBI 82760357.72 0.00 61288873.72 36 BEP - SSA - General.Head (Siwan) 226705367,26 0.00 14.31 233265. 37 BEP - SSA - General Head (Supaul) PNB 150623327.55 0.00 208900857.55 38 BEP- SSA - General Head (Vaishali) PNB 21479474.19 0.00 23726457.80 39 BEP - SSA - General Head (W Champaran) 45759222.22 0.00 19760104.37 40 BEP - SSA - General Head (State Level Office) 432101258.02 Q.00 8068541169.32 Total Bank Balance for Others (General Head) 3660381215.74 0.00 t 3041 S6641 l.94 0.00 Grand Total (Capital Head Account+ Other (Genaral Head 6093416408.27 o.oo 15847970242.92 0.00 Page 23 BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA SARVA SHIKSHA ABHIYAN Schedule - "C " CASH IN HAND Forming part of Balance Sheet as at 31st March' 2018 FIGURES FOR THE FIGURES FOR THE CURRENT S.No. PARTICULARS PREVIOUS YEAR YEAR Debit Credit Debit Credit 1 Araria 0.00 0.00 2 Arwal 0.00 0.00 3 Aurangabad 0.00 0.00 4 Banka 0.00 0.00 5 Begusarai 0.00 0.00 6 Bhagalpur 35374.00 0.00 7 Bhojpur 0.00 0.00 8 Buxer 0.00 2873.00 9 Darbhanga 0.00 0.00 10 East Chamapran 0.00 0.00 11 Gaya 278.00 278.00 12 Gopalganj 2554.00 561.00 13 Jamui 0.00 0.00 14 Jahanabad 0.00 0.00 15 Kaimur 0.00 0.00 16 Katihar 0.00 0.00 17 Khagaria 0.00 0.00 18 Kishanganj 1222.00 6737.00 19 Lakhisarai 0.00 0.00 20 Madhepura 6208.00 8103.00 21 Madhubani 7249.00 415.00 22 Munger 0.00 0.00 23 Muzaffarpur 0.00 0.00 24 Nalanda 0.00 0.00 25 Nawada 4143.00 1949.00 26 Patna- Rural 0.00 0.00 27 Patna- Urban 0.00 0.00 28 Purnea 757.00 0.00 29 Rohtas 6754.00 6088.00 30 Saharsha 0.00 0.00 31 Samastipur 0.00 0.00 32 Saran 0.00 0.00 33 Sheikhpura 0.00 0.00 34 Sheohar 0.00 1957.00 35 Sitamarhi 10246.00 6500.00 36 Siwan 579.00 10079.00 37 Supaul 105.00 105.00 38 Vaishali 0.00 0.00 39 West Champaran 6387.00 7874.00 40 State Level Office-Cash in Hand 15617.00 14066.00 TOTAL [Rs.) 97473.00 0.00 67585.00 0.00 Page 24 BIHAR SIDKSHA PARIYOJNA PARISHAD, PATNA SARVA SHIKSHA ABHIYAN Schedule - 11 D II CURRENT LIABILITIES Forming part of Balance Sheet as at 31st March' 2018 FIGURES FOR THE FIGURES FOR THE SI. No. PARTICULARS Cl'RRE:"iT YEAR PREVIOUS YEAR f RS. P. J [RS. P. ) 1 Employee Welfare Fund 2 Fund Return to Director Second. Education 2073.00 2073.00 3 Fund Transferred 4000000.00 4000000.00 4 Fund Transferred /From Other Fund - DPEP 100000.00 5 Fund Trfd MOM/ Kitchen Shed 574572.25 574572.25 6 Group Insurance 7980.00 7980.00 7 Inter Transfer 3160.00 3160.00 8 Orther EPF 341605.00 341605.00 9 OrtherTDR 203200647.00 195272887.00 10 Provision for Expenditure for Year 2011-12 11 Retaintion Money 1616837645.6.8 1616837645.68 12 Stale Cheque for Year 2011·12 13 Undisbursed Amount 8250.00 8250.00 14 DPEP Fund 8849433.00 8849433.00 15 DPEPTDR 16815081.00 14663676.00 16 Free and Compulsary Education Act 74883.00 74883.00 17 rund Transfered t-0/ From NPEGEL -13237020.00 -13237020.00 18 Fund Trans k,/ From Orther Fund DPEP 79159698.00 79 159698.00 19 Duties & Taxes 25390659.00 27856598.00 20 8th All India School Education Survey 32129.00 32129.00 21 Liabilities for Expenses 1711401569.25 202079726 l. 75 22 NPEGEL (Liabilities) 55867924.16 70831561.16 23 Computer ATDed Education 24 General Head 217366878.4 I 220997910.00 Salary For Officers And Staff Of Sanctioned Strength Under Management 26113070.32 16655130.32 25 Structure Onlv Jncludino Statutorv Provision 26 Teacher Salary Head 40600.00 849012330.00 27 Quality Control 1733600.00 1733600.00 28 Fund Transferred to/ From Other Fund -PMGY 25649490.00 37159844.00 29 Kgbv Liability -1405067.00 1620563.00 30 MOM Liability 31 Npegel Liability 19719902.62 35215102.62 32 Party Payable 1188601.00 355323.00 33 PMGY Liability 11200000.00 2151935 1.00 34 PSM Liability 35 Security Deposit By Party 2476259.00 2395508.00 36 Security Deposit By Third Party 2340469.00 2347168.00 37 Stale/Outdated Cheque 860760.00 38 Third Party for (Civil) 6308167.00 23761327.00 39 DPEP Liability 92822682.48 92822682.48 40 Eamest Money By Party 180000.00 180000.00 41 Fund from BRC 6890670.00 36179820.00 42 Fund Transferred To/From DSE Cum SDEO 12013967.00 12013967.00 43 Fund Transferred to /From Other Fund-UNICEF 597547.00 774165.00 44 Fund Transferred To/From PHED (Govt. of Bihar) 21200.00 157258840.00 45 Fund Transferred to / From SPEED 29103772.91 21639838.91 46 Gob Liability 133842853.00 214275001.00 47 Other Liabilities 53807835. 78 233691415.09 Liability to Swachh Bharat Kosh 9417.00 48 TOTAL (RS.) i~ --- .., :1 4,351,352,204.86 6,008,646,039.26 Page 25 , (?) .I ">;,.· '-i;d AcdJ..'S Page 27 - BfflAR SHIKSHA PARIYOJNA PARISHAD, PATNA SARVA SHIKSHA ABfilYAN Schedule - " G " ADVANCE FOR PROGRAMME EXPENDITURE Forming part of Balance Sheet as at 31st March' 2018 SI. FrGURES FOR THE FIGURES FOR THE PARTICULARS CURREl'o'T YEAR PREVIOl'S YEAR No. [RS. P. J [ RS. P.] 1 2 Set Of Uniforms To Children Studying In Govt Schools - Advance 2045608561.10 1952344955.67 2 Academic Support Through Block Resource Centre/ URC - Advance 87833660.90 80866517.85 3 Academic Support Through Cluster Resource Centres - Advance 159895229.57 153419334.52 4 Community Training. Advance 46290898.00 16348228.00 5 Computer AIDed Education - Advance 634904.00 680095.00 6 Free Text Book· Advance 5622124.00 176600.00 7 lnfrastructure For Setting School Libraries Including Books - Advance 23367946.00 25516379.00 8 Innovation Head - Advance 37116555.69 34 I 88562.69 9 Interventions For CWSN (led) - Advance 130233919.85 116055084.35 10 Interventions For Out Of School Children • Advance 153031718.62 144160538.32 11 Maintenance Grant - Advance 430120353.65 430049570.65 12 Management - Advance 17536319.00 18951898.00 13 Management & Quality (Up To 6% OfThe Outlay) - Advance 15237073.00 I 1974878.00 14 Media • Advance 84615174.94 81564173.94 15 MIS· Advance 831208.00 1268077.00 16 New Schools Opening • Advance 680533.00 545533.00 17 Research, Evaluation. Monitoring & Supervision - Advance 23996116.75 27183886.75 18 Residential Hostel For Specific Category Of Children - Advance 15259461.61 18487551.11 19 Residential Schools For Specific Category Of Children - Advan~ 11880561.00 17677609.00 20 School Grant- Advance 510215178.46 520458443.50 21 Special Training • Advance 90697297.00 61040209.87 22 Teacher's Grant • Advance 149400570.90 117567383.00 23 Teachers Training· Advance 135489038.40 68514836.40 24 Teaching Learning Equipment· Advance 6730413.00 9094106.00 25 Training/Workshop. VSS. Advance 7816433.00 4219465.00 26 Transport/Escort Facility - Advance 204000.00 27 Barrier Free Advance 28 Fund of CIVIL 29 Fund Transfered to From /district 30 Ramp Advance 31 3 Days Non Res. Traning EFE 24050.00 32 Adv to BRCC 33 Orther Adv Prog. 107000.00 107000.00 34 Other Adv 35 Rbc Fresh Adv 20316.00 500000.00 36 Transfer to KGBV 297223.00 297223.00 37 ADV NC ( BLO Cr. 6393 IDLO) 182757.00 182757.00 38 Advace to ALIMCO 52970415.00 63550653.00 39 Advance to Ambedkar Khel Villar 195000.00 195000.00 40 Advance to Bihar Stale Ele. Dev.Co.Ltd 1019232.00 !019232.00 41 Advance to BMSS -64550897.00 -64550897.00 42 Advance to B.S.T.B.P Corp.Ltd 132689765.00 1574445885.00 43 Advance to Directorate Primary 14423553.00 14123553.00 44 Advance to EPF Organisation 8008346.00 8008346.00 -ts Advance to Gyan Vigyan Samiti 1024392.00 1024392.00 46 Advance To SCERT 23675027.00 4805655.00 47 Adv to BEEO (SPeed) j' I' 48 AdvtoBRC I I I . Ql C1 (2) .. . ~ (( C Page 28 ~ ~dAC - - 49 Adv to BRC/CRC Meeting (Speed) 50 AdvtoCRC 51 Adv to Director Reserch & Training Gov. of Bihar 910000.00 910000.00 52 Adv to Ed Cill 705050.00 320187.00 53 Adv to JED -ll 959678.00 -11959678.00 54 Adv to Internal Auditor 10750.00 10750.00 55 Adv to Mahi la Mhotasav 68577.00 68577.00 56 Adv to Mass Education 47999.90 47999.90 57 Adv to NGO 3843210.00 3843210.00 S8 Adv. to SEIMAT -232220.00 -232220.00 59 Adv to Speed SLO 485809396.10 485809396.10 60 Ad\' to Tranning 124450.00 124450.00 61 Fund Tr. To/from Orther fund MOM 2648641.00 2648641.00 62 Fund Tr. to/ From Orthcr Fund NPEGEL 224408.00 224408.00 63 Advance To Party/ Supplier/ Gov Agencies 3890200.00 3908700.00 64 Advance for Bihar Mabila Samkya Society 428000.00 428000.00 65 Advance To Pany / Supplier / Gov Agencies 13315374.57 13794974.57 66 Subject Specific New Additional Teachers· Ups (Contract)- Advance 67 Subject Specific New Additional Teachers-Ups (Regular)· Advance 68 Teachers Salary (Recurring) - Advance 5388487951.00 2412888771.00 69 Primary Teachers (Contract) (Adv) 143620886.00 21501883.00 70 Primary Teachers (Regular) (Adv) 0.00 10186940.00 71 UP Teachers for Integration of Class VIJT (Adv) TOTAL ( RS.) I 0,392, 170,424.0 I 8,460,791,705.19 Page 29 BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA SARVA SHIKSHA ABIDYAN Schedule - "H " OTHER ADVANCE Forming part of Balance Sheet as at 31st March' 2018 SI. FIGL"RES FOR THE FIGURES FOR THE PARTICULARS CURRENT YEAR PREVIOUS YEAR No. [ RS. P.] [ RS. P.] 1 ADVANCE OUTSOURCING WORK OF SSA FOR CONSTRUCTION 2 ADVANCE TO NGO's 3 Adv to NGOs 4 Adv to Ssles Tax Department 5 Fund Transferred to PSM 6 fund Transfer to PMGY 7 Fwid Trans. to/ From Govt. of Bi bar (School Dev. ) 460984.00 460984.00 8 Loan/Adv to Npegel 1000000.00 1000000.00 9 OHTER ADVANCE 10 Other Advances 2242540.00 11 Outstanding Recover 340562.00 340562.00 12 Ramps-Civil Works-Adance 969.00 439532.00 13 Security Deposit 312785.00 299785.00 14 Sport & Education Activity 148750.00 15 Advance to Swachh Vidyalaya {CSR) 16 Fund Transfer to MDM/Kitchenshed 144690.48 144690.48 17 Orther Adv. 281440470.00 281440470.00 18 Prepaid Expenses 34366.00 34366.00 19 Other Advance 193192.00 193192.00 20 Fund Transferred to /from Other Fund-KGBV 1466283.00 1466283.00 21 Fund Transferred to NPEGEL 6727577.00 6727577.00 22 Kgbv Advance 1043656.00 575643.00 23 MDMAdvance 7019437.00 27514387.75 24 l'ipegel Advance l0643832.00 10643832.00 25 PMGY ADVANCE 4334162.00 4363602.00 26 PSMADVANCE 12841180.00 15070039.00 27 SPEED Advance 28 DPEP Advance 1672092.00 1672092.00 29 Fund Transferred to / From GOB for Free & Compulsory Education Act. 511493.00 1151493.00 30 Gob Advance 3794403.00 2298466.00 31 Advance to Party /supplier (Npegel) 11500.00 11500.00 32 Advance to Staff(NPEGEL) 10204.00 10204.00 33 Fraudulent Withdrawal Recoverable (NPEGEL) 828000.00 828000.00 34 General Advance (NPEGEL) 53326.00 53326.00 35 OTHER ADVANCE NPEGEL 36 SSA Advance 37 Traing Npegel 497247.00 497247.00 38 Advance for Hunar/ Auzar Programme 591840.00 591840.00 39 Program Advance (NPEGEL) 122688.39 105188.39 Additional Incentives (Unifom,. Stationery. Workbook, Esoort.:s ln Difficult Area::; 1260000.00 1260000.00 40 Etc.)- Advance 41 Tie (Non Recurring}- Advance 4845052.00 5519854.00 42 Civil Works (Non Recurring)· Advance 31430844.00 518208)7.00 43 Recurring Cost- Advance 19293101.00 27348167.00 44 Fund Trf. To/from PMOY -Adv. 1099000.00 1099000.00 4S Fund Trans for NPEGEL 177860.00 177860.00 46 Fund Trans. To/From Govt ofBihar( School Dev. Fnd 22889150.00 47 TDS .. , ~;-,....._ 29624.00 ' f~ 396,474,959.87 468,257,899.62 ': {.'Cb TOTAL ( RS.) J • ,-~_J Page 30 C1 ·~ ~~ ; : ~ -t'.'r. . . .... ·~ - BIHAR SIDKSHA PARIYOJNA PARISHAD, PATNA SARVA SHIKSHA ABIDYAN Schedule - " I" ERRORS/ OMISSIONS OF EARLIER YEAR PARKED FOR RECONCILIATION Forming part of Balance Sheet as at 31st March' 2018 SJ. FIGURES FOR THE FIGURES FOR THE PARTIC ULARS Cl'RRENT YEAR PREVIOUS YEAR No. [ RS. P.] [ RS. P.] 1 Rcmittence in Transit (Bank) 147330165.64 147330165.64 2 Remittence in Transit (Kind) -4525169.97 -4S2Sl69.97 Difference in Opening Cash & Bank Balances with DLO as on 31.03.2006 -3688234.35 -3688234.35 3 (Subiect to Reconciliation) 4 Short Tenn Deposit TOTAL (RS.) 139,116,761.32 139,116,761.32 BIBAR EDUCATION PROJECT COUNCIL, PATNA SARVA SHIKSHA ABHIYAN Schedule - "J" BLOCK RESOURCE CENTRE Forming part of Income & Expenditure Account for the year ended 3ht March' 2018 FIGURES FOR THE FIGURES FOR THE SL Xo. PARTICULARS CURRENT YEAR PREVIOUS YEAR [ RS. P.] [ RS. P.] ] Maintenance Grant 785000.00 4265028.00 2 Meeting. TA 8276227.00 7522588.00 3 Replacement of furniture. computer. TLE etc ( Once in S years) 4 TLM Grant 21790740.00 10730202.00 5 I Accountant-cum-support staff for every 50 schools 6 2 Resource Persons for resource support for children with special needs 73527284.00 63938392.00 7 3 Resource Persons at BRC for subject specific training (Contract) 273000.00 3254161.00 8 3 Resource Persons at BRC for subject specific training (Regular) 296604.00 618180.00 9 Contingency Grant 22490746.00 19102438.00 10 Furniture Grant )1 I Data Entry Openitor 175650.00 12 I MIS Coordinator 240900.00 TOTAL ( RS.) 127,856,151.00 109,430,989.00 BIBAR EDUCATION PROJECT COUNCIL, PATNA SARVA SHIKSHA ABHIYAN Schedule - "K " CLUSTER RESOURCE CENTRE Forming part of Income & Expenditure Account for the year ended 31st March' 2018 FIGURES FOR THE FIGURES FOR THE SI. ~o. PARTICULARS CURRENT YEAR PREVIOUS VEAR (RS. P. J [RS. P.J 1 Maintenance Grant 3075810.00 377317.54 2 Meeting, TA 49588236.00 21175081.00 3 Replacement of furniture. computer, TLE etc. once in 5 years Salary of Cluster Resource Persons (on an average of one Resource Person per 18 8348938.00 5228610.00 4 schools in a block) 5 TLM Grant 115500.00 6 Contingency Grant 6 I 745220.00 34643523.00 7 Furniture Grant TOTAL (RS.) 122,758,204.00 61,540,031.54 ' . . . r· ·) Page 31 I -~} aA"f!& - BIBAREDUCATION PROJECT COUNCIL, PATNA SARVA SIDKSHA ABIDYAN Schedule - "L " PROJECT MANAGEMENT Forming part oflncome & Expenditure Account for the year ended 31st March' 2018 FIGURES FOR THE FIGURES FOR THE SI. No. PARTICULARS CURRENT YEAR PREVIOUS YEAR lRS. P.J IRS. P.J 1 Capacity Builiding Training(Support & Auxiliary) 831900.00 440921.00 2 LEAVE SALARY & PENSION CONTRIBUTATION 943929.00 1740630.00 3 OFFICE FURNISHING AND AUTOMATION 4 RESOURCE SUPPORT/ TEC./ LEGEL CONSULTANT 6545385.00 5580444.00 5 Resource Support to Other Component Including KGBV 105855.00 6 WORKSHOP/MEETING/STATUTORY MEETING 21510.00 316957.00 Salary to Bio Staff· Salary for Officers and Staff of Sanctioned Strenght Under 146997600.00 131398905.20 7 Mana!!ement Structure Onlv lncludina Statutory Provisions Salary to Officer - Salary for Officers and Staff of Sanctioned Strenght Under 298648018.00 295543002.32 8 Management Structure Onlv lncludinu. Statutorv Provisions Salary to Staff· Salary for Officers and Staff of Sanctioned Strenght Under 89740134.00 91943758.00 9 Manm1:ement Structure Onlv Jncludin11: Statutorv Provisions 10 insurance of office Equipment/ Vehicle 73341.00 11 Liveries for Staff 150214.00 138611.00 12 Meeting ofTcch. Supervisors (24 x 12) 42147.00 99668.00 13 Miscellaneous 1124175.00 1056387.00 14 Operating Expenses/ Contingency 17225625.27 11941289.59 15 Publication of appointment/ Procurement/ Advertisement 1590572.00 799580.00 Rent for Office Building Hired (Subject to Fixation of Fair Rent by Competent 8840840.00 8462285.00 16 Authoritv) Per Month 17 Repair & Maintenance of Furniture/ Fixtures 4!09012.00 235771.00 18 Repair & Maintenance of Office Equipment 1554409.00 1620611.00 19 Repair & Maintenance of Vehicle 741260.00 342929.00 20 Salary for class IV staff at Block Level including Statutory Provision 99932.00 2433698.00 21 Stationary/ Consumables for Office 3497598.00 3461100.00 22 TNDA 6528563.00 7930120.00 23 Telephone/ FAX/ Broadband/ Internet 8149777.41 7234651.00 Training and Capacity Building of Block Level Accounts Personnel (5 3537603.00 114000.00 24 Davs).1)ellses 85592000.00 4084000.00 Science and Mathematics- Subject spedfic Upper PritfI9ty Teachers (Regular)- 7749000.00 1886000.00 19 Exoenses Social Studies-·Subject specific Upper Primary Teachers (Regular)- Expenses 3-0052500.00 7429857.00 20 21 Others • Upper Primary teachers • Expenses 22 UP Teachers (Contract)-Existing - Upper Primary teachers - Expenses 3378778614.00 302799242.00 23 UP Teachers (Regular).Existing - Upper Primary teachers. Expenses 2286805582.34 24 Additional Teachers - UPS (Contract) - Upper Primary teachers - Expenses 2289549833.00 1745442332.00 25 Additional Teachers - UPS (Regular) - Upper Primiey teachers - Expenses 4379559636.00 6084294951.00 26 Additional Teachers - UPS (Vacant) - Upper Primary teachers - Experi::'>es Head Teacher for Upper Primary (if the numoer of children excee58.00 ~,320,278,668.00 - - Page35 BffiAR SIDKSHA PARIYOJNA PARISHAD, PATNA SARVA SHIKSHA ABIDYAN Schedule - "R " TEACHERS GRANT Forming part of Income & Expenditure Account for the year ended 31st March' 2018 FIGURES FOR THE FIGURES FOR THE Sl.~o. PARTICULARS · CURRENT YEAR PREVIOUS VEAR [RS. P.] [ RS. P.) t Primary Teachers (Exp) 69749915.00 4843500.00 2 Upper Primary Teachers (Exp) 22329562.00 421500.00 TOTAL ( RS.) 92,079,477.00 5,265,000.00 BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA SARVA SHIKSHA ABHIYAN Schedule - "S " SCHOOL GRANT Forming part of Income & Expenditure Account for the year ended 31st March' 2018 FIGURES FOR TIIE FIGURES FOR THE SI.No. PARTICULARS CURRENT YEAR PREVIOUS YEAR [ RS. P.] [RS. P.] l Primary School (per school)(Exp) 361781202.11 144312930.00 2 Upper Primary School (per school(Exp) 167249746.00 55919435.00 TOTAL ( RS.) 529,030,948.J 1 200,232,365.00 BIBAR SIDKSHA PARIYOJNAPARISHAD, PATNA SARVA SHIKSHA ABIDYAN Schedule - "T " TEACHERS TRAINING Forming part of Income & Expenditure Account for the year ended 31st March' 2018 FIGURES FOR THE FIGURES FOR THE SI. No. PARTICULARS CURRENT YEAR PREVIOUS YEAR (RS. P.] [ RS. P. J Reforesher Residential in-Service for IO Days at BRC Level and Above - 474555.00 6141808.00 I Teachers Training - Expenses Refresher In-Service Teachers' Training of Class VJ to VIII Teachers at BRC 1387467.00 1977629.00 Level and Above· 5 Days Non-Residential - Teachers Training - Expenses 2 Refresher Training for All Resource Persons,Mastcr Trainers, BRC & CRC Faculty and Coordinators for 10 Days Each Year - Teachers Training· Expenses 3 Cluster Level Meetings and Peer Group Training Sessions for All Teachers at 1386349.00 2449691.00 4 CRC Le,·el-5 Days - Teachers Training - Expenses Refresher In-Service Teachers' Training of Class r to V Teachers at BRC Level 1493918.00 4544808.00 and Above - 3 Days Non-Residential - Teachers Training - Expenses 5 6 fnduction Training for Newly Recruited Teachers- 30 days (Exp) 5378861.00 10515567.00 One day monthly cluster level meetings and peer group training sessions for I 0 35249831.00 27225549.00 7 months for all teachers each vear at CRC level - 10 davs,i::....,' Refresher In-service Teacher's Training at BRC level and above - JO days (Exp) 6865060.00 11366767.00 8 9 Refresher residential in-service for 10 days at BRC level and above T367459.00 13157771.00 Refresher Training for All Resource Persons.Master Trainers, BRC & CRC 8722910.00 382810.00 10 Facultv and Coordinators for 10 Davs Each Year (Exn) Contact sessions in distance education of 60 days per year for untrained Teachers -6388570.00 lo acquire professional qualifications over a two year period. (Exp) 11 TOTAL (RS.) 62,326,410.00 71,373,830.00 Page 36 BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA SARVA SHIKSHA ABIDYAN Schedule - "U " INTERVENTION FOR OUT OF SCHOOL CHILEN Forming part of Income & Expenditure Account for the year ended 31st March' 2018 FIGURES FOR THE FIGURES FOR THE SI.No. PARTlCULARS CURRENT YEAR PREVIOUS YEAR [RS. P.] [RS. P.) l Monitoring of RSTC/NRSTC 142524.00 183208.00 2 Seminar/Confrence /Workshop 354564.00 141121.00 3 Cap. Buil. ofMTs/SRGs/DRGs 120178.00 9564.00 4 Dcv/ReviJEval./ Prin. Of Text Book/ Training Module 0.00 5 Madarsa/ Maktab. Continuing {l Year) 368072.00 6 Madarsa/ Maktab • Fresh (I year) 48100.00 7 NRBC (l year. Fresh Children) 9733326.00 5062052.13 8 NRBC (Continuing children) (I year) 594950.00 1329215.00 9 RBC (Continuing) (I Year) 24633974.00 44749605.00 10 Residential Bridge Course (1 year Fresh Children) 6939118.00 11589380.00 11 AIE Center (Migrated Children) 1116965.00 12 AIE & Others - Continuing Children 3873312.00 10491031.00 13 AIE & Others (Fresh Children) 13184289.00 7980766.00 14 EGS (UP) . 128416.00 3856499.75 Maintenance per child per month @ Rs. 900/· Residential Hostel for specific 15 cateeorv of children 16 Maintenance- Residential Hostel for specific category of children 5013307.00 3430061.00 TLM and equipment including library books • Residentiul Hostel for specific 6600.00 17 catee:orv of children Electricity/ water charges- Residential Hostel for specific category of children 13435.00 12645.00 18 19 Supplementary TLM, Stationery and other educutional material 4540500.00 TLM and equipment including library books • Residential schools for specific 8595270.00 20 cate!!:orv of cbildren Vocational training / specific skill training. Residential Schools for specific 893800.00 21 catce:orv of children Boring/Handpump (Included in civil works) - Residential schools for specific 22 catettorv of children Construction of Building (Included in civil works)· Residential schools for 23 soecific cate1i;orv of children Preparatory camps • Residential Schools for specific category of children • 43380.00 24 Exoenses Supplementary TLM, Stationery and other educational material • Residential 528700.00 25 Schools for soecific cate2orv of children· Exoenses Medical care/contingencies @ Rs. 750/- per child Residential Hostel for specific 26 catei?orv of children • Exoenses Stipend per child per month @ Rs.50/- • Residential Schools for specific category 16000.00 27 of children. Exoenses Supplementary TLM, Stationery and other educational material • Residential 463016.00 28 Scltools for soecific catee:on' of chiJdren • fa.nenscs Electricity/ water charges- Residential Schools for specific category of children • 29 Exoenses TLM and equipment including library books • Residential Schools for specific 4999998.00 30 categorv of children • Exoenses Vocational training/ specific skill training- Residential Hostel for specific 31 categon of children • Exoenses Furniture/ Equipment (including kitchen equipment) • Residential Hostel for 32 snPrific cate1mrv of children • Exoenses Capacity Building. Residential Schools for specific category of children • 400.00 33 Exoenses TOTAL ( RS.) 74,750,907.00 100.436,434.88 Page37 BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA SARVA SHIKSHA ABHIYAN Schedule - "V II FREE TEXT BOOK Forming part of Income & Expenditure Account for the year ended 31st March' 2018 FIGURES FOR THE FIGURES FOR THE SI.Xo. PARTICULARS CURRENT YEAR PREVIOUS YEAR [ RS. P.] [ RS. P.] I Braille Book (P) 1651987.00 5292284.00 2 Braille Book (UP) (Exp) 7581907.00 3 Free Text Book (P) 1404993232.50 1317718717.00 .. Free Text Book (UP) 1245850596.00 1265207961.00 5 Large Print Books (P) (Exp) 382821.00 TOTAL (RS.) 2,652,495,815.50 2,596,183,690.00 BffiAR SIDKSHA PARIYOJNA PARISHAD, PATNA SARVA SIDKSHA ABIDYAN Schedule - 11W II INTERVENTIONS FOR CWSN (IED) Forming part oflncome & Expenditure Account for the year ended 31st March' 2018 FIGURES FOR THE FlGURES FOR THE SI.No. PARTIClJLARS CURRENT YEAR PREVI0l"S YEAR [ RS. P.] [RS. P.] 1 5 Day's Teachers Training on VI-Expenses 352628.00 22000.00 2 BRP SALARIES UNDER !ED (CWSN) 1411375.00 910000.00 Monthly/quarterly Meeting of Co-Ordinators/resource Teachers/ SRG/NGOs 680.00 3 Workshop for Module Development (MR/HBE) for Teacher Training and RBC. • 18000.00 109480.00 4 Interventions for CWSN (lED) - Exoenses 5 Documentation of LED - JED· Expenses 181 3133.00 6 Provision for lnclusive Education 3180151.00 7 Ramps 485598.00 266500.00 5 DAYS RESIDENTIAL TRAINING OF PRIMARY TEACHERs ON 5653167.00 1527218.00 8 CURRICULAR ADAPTATION OF NCERT S DAYS RESIDENTIAL TRAINING OF R.Ps ON CURRICULAR 2750568.00 1019765.00 9 ADAPTATION OF NCERT 10 5 DAYS TEACHER TRAINING ON V.I 6458841.00 773216.00 11 INCLUSfVE K.G.B.Vs FOR I 199 GIRLS FOR SIX MONTHs 9309875.50 4357621.00 12 lNCLUSIVE K.G.8.Vs FOR 2476 GIRLS EXISTING 5065379.00 5695808.00 13 Provision of AIDs & Appliances 3596114.50 14393633.93 14 Repair and maintenance of AIOs and appliances 116274.00 73056.00 Salary of Existing Resource Teachers /Rehabilitation Professionals@Rs. 0.14 for 113557810.00 101230604.00 15 I068 RTs and 0. I5 for 76 RTs Salary of remaining Resource Teachers /rehabilitation professionals for six 13402798.00 12745736.00 16 months 17 Strengthening of resource room/Resource Ct-'lltre 677274.00 73500.00 18 Surgery of CWSN 17741406.00 4596172.00 19 Upgrndation of 1 BRC/Rcsource Centre into study centre/training 653562.00 3054988.00 20 World Disabled Day/ Louis Braille Day 4849800.00 5117579.00 21 IO days Multi-category training ofRTs@Rs. 200/-Day. 3000861.00 865378.00 22 I day training of Conununity Leaders~50 per cluster @Rs. I00/-Day. 5081437.00 5132264.00 23 7 days training of Care-givers@Rs. 200/-Day. 248087.00 214898.00 24 Assessment campS 11-IROUOI I Sigbtsavers, ALIMCO, Starkey etc. 6044412.00 2433922.00 25 Conduction of 1 Year RB Cs with the support of NGOs/VSS 7100575.00 9136283.00 26 Conduction of 45 Days Soecial Tr-ainingl)ife Skill Training at DLO 4056223.00 3718510.00 27 Escott /fransport Allowance1il 300 Per Child for IO Months. 22402854.00 21457614.00 28 Foundation Course Training under lGNOU -41590.00 29 Hearing AIDs (BTE/digital/Pocket Type) 455404.00 390167.00 30 Honorarium of existing Care-givers at CRC 1562494.00 1355420.00 31 Honorarium to new Care-givers at CRCs for six months 13380.00 32 Inclusive Sports,/ Excursion trio/ Inclusive adventure Camps 3926584.00 2202698.00 TOTAL (RS.) h i:- "-... 243,159,S52.00 204,659,633.93 k '-1 - ·- ~:,\ < Page 38 t· (/) In ·- · i~ ~ ..... ~- 91ArdJ -- BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA SARVA SHIKSHA ABHIYAN Schedule - "X " TEACHING LEARNING EQUIPMENT Forming part of Income & Expenditure Account for the year ended 31st March' 2018 FIGURES FOR THE FIGURES FOR THE SI.No. PARTICULARS CURRENT VEAR PREVIOUS VEAR [RS. P. J [RS. P. J I TLE for integration of Class Ylll-(Exp) 1330000.00 61560.00 2 TLE for integration of Class V -(Exp) 3 TLE - New Primary -(Exp) 244000.00 103000.00 TLE • New Upper Primary -(Exp) 677563.00 " TOTAL (RS,) 2,251,563.00 164,560.00 BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA SARVA SHIKSHA ABHIYAN Schedule - "Y " RESEARCH AND EVALUATION Forming part oflncome & Expenditure Account for the year ended 31st March' 2018 FIGURES FOR THE FIGURES FOR THE SI. No. PARTICULARS CURRENT VEAR PREVIOUS VEAR (RS. P.] [RS. P.] 1 Modification and Updating ofHousehold Survey Data 30275.00 444090.00 Others (Workshop/Meeting/fAIDA of Mls Representativcs/actiYities of 217499.00 1600.00 2 SEEP/PEEP/BEEP/ DEEP Etc.) 3 Resource Support/Meeting ofDRG,SRG/Hont. of Resource Persons 46120.0-0 442904.00 4 UpdatingofBalpanji - Social Mapping 14340.00 72479.00 5 Action Research 38930840.00 68620468.00 6 Continuous and Comprehensive Evaluation (CCE) 1025061.00 12859071.00 7 OISE for all types of schools (Recognized as well as Unrecognized) 4332112.00 7157938.00 TOTAL (RS.) 44,596,247 .oo 89,598,550.00 BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA SARVA SHIKSHA ABHIYAN Schedule~ "Z" INOVATIVE ACTIVITY Forming part of Income & Expenditure Account for the year ended 31st March' 2018 FIGURES FOR THE FIGURES FOR THE SI. No. PARTICULARS CURRENT VEAR PREVIOUS VEAR [ RS. P.} [RS. P.} 1 Intervention for Minority Community Children 12300635.66 16261643.00 2 Intervention for SC / ST Children 15196968.50 12711130.00 3 Intervention for Urban Deprived Children 9800653.50 7818484.00 4 ECCE 9700595.00 15730135.00 s Girls Education 17730590.50 23048332.00 TOTAL ( RS.) 64,729,443.16 75,569,724.00 Page39 BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA SARVA SHIKSHA ABHIYAN Schedule - "AA ff COMMUNITY TRAINING Forming part of Income & Expenditure Account fo:r the year ended 31st March' 2018 FIGURES FOR THE FlGURES FOR THE SI. No. PARTICULARS CURRENT YEAR PREVIOUS YEAR [RS. P.] [ RS. P.] J Local Authority - 3 days residential (Exp) 2879173.00 256000.00 2 VEC/SMC - 3 days non-residential (Exp) 62551778.00 ]7874020.17 3 VEC/SMC - 3 days residential (Exp) 1807961.00 2726833.00 I Day Non-Residential Training ofTrainers/RPs - Training/Workshop - VSS 702530.00 1055850.00 4 s I Day Orientation ofVSS Members -Training/Workshop - VSS 11464617.00 16989293.00 6 4 Days Residential Training ofTraincrs/RPs - Training/Workshop - VSS 1973440.00 424543.00 7 Identification Workshop - Training/Workshop - VSS 68987.00 TOTAL ( RS.) 81,448,486.00 39,326,539.17 BIBAR SHIKSHA PARIYOJNA PARISHAD, PATNA SARVA SIDKSHA ABHIYAN Schedule - 11 AB 11 2 Set Of Uniforms To Children Forming part of Income & Expenditure Account for the year ended 31st March' 2018 FIGURES FOR THE FIGURES FOR THE SI. ~o. PARTICllLARS CURRENT YEAR PREVIOUS YEAR [RS. P.) [RS. P. J 1 SC Boys ( Class I, 11,lli,JV,V, Vi, VII & Vlll) 189647988.92 7398000.00 2 ST Boys ( Class I, 11,Ill,lV,V, Vi, Vll & Vlll) 23735540.48 19825300.00 3 All Girls ( Class I, 11,111.IV,V. Vi. VII & VITI) 1062929102.40 417627910.87 4 BPL Boys ( Class I, ]l,Ill,IV,V, Vi, VII & VIII) 74196678.20 78886800.00 TOTAL ( RS.) l,350,509,310.00 523,738,010.87 BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA SARVA SHIKSHA ABHIYAN Schedule - " AC n KGBV Forming part of Income & Expenditure Account for the year ended 31st March' 2018 FIGURES FOR THE FIGURES FOR THE SI.No. PARTICULARS CURRENT YEAR PREVrous YEAR [ RS. P.] [RS. P.] 1 Monitoring & Academic Support ofKGBVs 135557.00 195009.00 2 Reflection Meeting of Wardens (535•4 Round*3 Days• Rs.100) Development and Printing ofModule/Guideline/Resource Material Etc.· KGBV- 3 Exoenses TOTAL (RS.) 135,557.00 195,009.00 - - Page40 BIHAR SHIKSBA P ARIYOJNA P ARISBAD, PATNA SARVA SIDKSHA ABIDYAN Schedule - " AD II NPEGEL Forming part oflncome & Expenditure Account for the year ended 31st March' 2018 FIGURES FOR THE FIGURES FOR THE SI. :'\o. PARTICULARS CURRENT VEAR PREVIOUS VEAR [ RS. P.] [ RS. P.] Additional Incentives {Unifonn, Stationery, Workbook. Escorts In Difficult Areas I Etc.)- Exoenses 2 11e (Non Recurring)- Expenses 720340.00 20000.00 3 Civil Works (Non Recurring) - F.xpenses 18937721.00 9753573.00 4 Recurring Cost- Expenses 6129728.00 6655966.00 5 Bank Charges (NPEGEL) 10660.62 317.38 6 Prior Period Expense (NPEGEL) -10504007.00 7941813.16 TOTAL ( RS.) 15,294,442.62 24,371,669.54 - - BffiAR SHIKSHA PARIYOJNA PARISHAD, PATNA SARVA SIDKSHA ABIDYAN Schedule - " AE " Computer Aided. Education in UPS under Innovation Forming part of Income & Expenditure Account for the year ended 31st March' 2018 FIGURES FOR THE J<'IGURES FOR THE SI. No. PARTICULARS CURRENT YEAR PREVIOUS YEAR [ RS. P.J [ RS. P.) 1 Computer AIDed Education in Upper Primary Schools -(Exp) 44600.00 589034.00 TOTAL ( RS.) 44,600.00 589,034.00 - - BIHAR SIDKSHA PARIYOJNA PARISHAD, PATNA SARVA SHIKSHA ABIDYAN Schedule-" AF" Maintenance Grant Forming part oflncome & Expenditure Account for the year ended 31st March' 2018 FIGURES FOR THE FIGURES FOR THE SI.No. PARTICL"LARS CURRENT YEAR PREVIOUS YEAR [RS. P.] [ RS. P.) I Maintenance Grant ( PS & UPS) (Exp) 446631977.00 182321995.00 TOTAL ( RS.) 446,631,977.00 182,321,995.00 Page41 BIHAR SHIKSHA P ARIYOJNA P ARISHAD, PATNA SARVA SHIKSHA ABHIYAN Schedule - " AG " Special Training Forming part oflncome & Expenditure Account for the year ended 31st March' 2018 FIGURES FOR THE F'IGURES FOR THE SI.No. PARTICllLARS CVRRE~T YEAR PREVIOUS YEAR [RS. P.) [ RS. P.] 1 Non -Residential Continuing - Expenses Non-Residential Course - 12 Months - Non -Residential continuing - Expenses 7400.00 2 Non-Residential Course - 3 Months - Non -Residential continuing - Expenses 117900.00 61000.00 3 Non-Residential Course - 6 Months - Non -Residential continuing - Expenses 1899399.00 580848.00 4 Non-Residential Course· 9 Months - Non -Residential continuing - Expenses 499664.00 1452595.00 5 6 :-.on -Residendal Fresh - E:11pemm1 7 Non-Residential Course - 12 Months (Exp) 30340.00 8 Non-Residential Course - 3 Months (Exp) 249439.00 188122.00 9 Non-Residential Course - 6 Months (Exp) 2388803.00 1977357.00 10 Non-Residential Course - 9 Months (Exp) 298678.&7 182704.13 11 Residential Continuing - Expenses 12 Residential Course - 12 Months -Residential continuing - Expenses -61 8409.00 13 Residential Course - 6 Months -Residential CQntinuing - Expenses 11500.00 4354948.00 14 Residential Course - 9 Months -Residential continuing - Expenses 4035431.00 10321134.87 Worksite School for Migrant Children (6 months) -Residential continuing • 15 Exnenses 16 Residential Fresh - Expe_nses 17 Residential Course - 12 Months (Exp) 275688.00 117017.00 18 Residential Course - J Jfomhs - {Exp) 585000.00 19 Residential Course - 6 Months (Exp) 1367640.00 1227573.00 20 Residential Course - 9 Months (Exp) 37479402.00 6312 121.05 TOTAL (RS.) 49,208,544.87 26,194,751.05 - - BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA SARVA SHIKSHA ABIDYAN Schedule - 11 AH II INTEREST & OTHER INCOMES Forming part oflncome & Expenditure Account for the year ended 31st March' 2018 FIGURES FOR THE FIGURES FOR THE SI. No. PARTICULARS CURRENT YEAR PREVIOUS YEAR [RS. P.] [ RS. P.] I NPEGEL Income 129818.00 9109527.00 2 Jnterest From Saving Deposit 500480533.00 482234537.42 3 Interest Received From VSS 126779204.74 77169255.98 4 Other Income 30021706.95 92247253.55 TOTAL ( RS.) 657,41 1,262.69 660,760,573.95 Page 42 BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA SARVA SHIKSHA ABfflYAN Schedule - " AJ " REMITTANCE IN TRANSIT (CASH & BANK) Formm1? part o fB A L ANC ESHEET A S AT 31ST MARCH 2018 SI. No. PARTICULARS DEBIT BALANCE CREDIT BALANCE 1 Expenditure on behalf of SLO 1,909,671.00 1,909,671.00 2 Others (Please Specify) - - 3 Others (Mahila Samakhya) . . 4 Others (Please Specify) . - 5 SCRT Activity . . 6 GRA.'ff FR0~1 SLO . - 7 Grant from SLO (in cash) 73,832,739,448.00 8 Grant To DLO ( in Cash) 73,832,739,448.00 . 9 GRANT FROM SLO in kinds 2,690,170,321.75 16 Fund Transfer to DLO in Cash (NPEGEL) 112,658.00 17 Grant In Aid From SLO (NPEGEL) 112,658.00 18 Grant to DLO (in Kind) 2,690,170,321.75 - 19 . 20 . 21 22 Remittance in Transit ( Bank) 25,155,600.00 23 Remittence in Transit (Kinds) - . TOTAL 76,550,087,698.75 76,524,932,098.75 !'.l'ET BALANCE 25,155,600.00 Page43 SCHEDULE- "Al" BIHAR SHIKSHA PARIYOJANA PARISHAD SHIKSHA BHAWAN, SAIDPUR, PATNA SARVA SHIKSHA ABHIYAN (SSA) SIGNIFICANT ACCOUNTING POLICIES FOLLOWED BY THE SOCIETY AND NOTES ON ACCOUNT FOR THE YEAR ENDED 31st MARCH 2018 A. SIGNIFICANT ACCOUNTING POLICIES i. The financial statements have been prepared in accordance with the historical cost convention. ii. Books of account are maintained as per the principles of mercantile system of accounting on accrual basis and on the principles as per the generally accepted principles of accounting. iii. Separate set of books of account are maintained at SLO and the DLOs for SSA and KGBV and State Government Assisted Programmes. iv. Grants received have been accounted for on actual receipt basis; however, Expenses are accounted for on accrual basis as far as possible unless otherwise stated elsewhere. The Grant is accounted for as income only to the extent it is utilized for capital & revenue expenditure. v. Unspent grant at the end of the year is equivalent to the cash and bank balances, closing stock of consumable stores, advances less outstanding liabilities & balance of income & Expenditure Account. vi. Capital expenditure on activity account denotes the cost of fixed assets purchased out of the grants received in Cash/Bank. The GOI provides funds in two heads Capital & General. Capital for Civil construction of schools & general for other programme. vii. In case of the official on deputation from Govt. of Bihar and Bihar State Govt. undertaking, payment of provident fund / Leave Salary & pension contribution etc. are made as per the standard terms of deputation. viii. Depreciation on fixed assets is not provided as per the decision of the Executive Committee. B. NOTES ON ACCOUNT i. The final accounts i.e. Income & Expenditure Account and balance sheet were prepared on the Tally Accounting Package. ii. On the advice of the team of Chartered Accountants constituted on the matters of adjustment and reconciliation of outstanding entries in earlier years in pending reconciliation of parked money the following adjustment have been made during the year: 44 SL. Pending Opening Adjustment Balance as on during the Closing Balance No. Reconciliation as on 31-03-2018 Ol-04-2017 year Remittance in Transit 1 (Bank) 04-05 147330165.64 0.00 147330165.64 Remittance in Transit 2 (Kind) 04-05 (4525169.97) 0.00 (4525169.97) Difference in Opening 3 Cash & Bank Balance (3688234.35) 0.00 (3688234.35) Total 139116761.32 0.00 139116761,32 iii. The inter fund transfer amongst different project i.e. SSA / KGBV as appearing in liabilities and advances under different heads have not been reconciled .The necessary steps are being taken to reconcile the differences appearing in the accounts and necessary adjustment entries will be passed when the above accounts are identified and reconciled. iv. Advances An aggregate amount of Rs. 13-60,14,63,308.58 (Rupees one Thousand Three Hundred sixty Crore forteen Lakh sbtty three Thousand Three Hundred Eight and Fifty Eight Paise) was outstanding as on 31.03.2017 under Advance for which following steps have been taken for adjustment :- r. Processes have been simplified to facilitate smooth adjustment of pending advances. II. Continuous visits of districts by State Level Team to monitor the adjustment of advances are being under taken. m. Two teams have also been constituted at SLO for collecting day to day data/ information from visiting team and districts. As a result thereof the outstanding advances as of 31.03.2017 are reduced substantially on 31.08.2018 which have been illustrated as below:- Rs. In crore SI. Accounts Head Advances up to Advances for the Total Advances as No. 31.03.2017 Year 2017-18 on 31.08.2018 i CAPITAL 270.39 29.91 300.30 ii GENERAL 286.77 368.63 655.40 Total 557.16 398.54 955.70 v. Advance to Bihar Mahila Samakhya Society related to earlier years is under Reconciliation and nece.ssary a4justment entries wm ·be passed after reconciliation. vi. On demand from EPF Department during 2000-2001 an amount of Rs.8008346.00 lying in Indian Overseas Bank was frozen on account of non deduction /deposit of different categories of payment dues in previous years. The said amount is appearing in Balance sheet under the head Loans & Advance. BSPP is being depositing deducted EPF on monthly basis. The Bihar Shiksha Pariyojna Parishad has filed a writ in this regard contesting the liability before Hon' ble High Court, Patna. vu MISAPPRORIATION OF FUND AT ARAR[A DISTRICT The misappropriation of fund by Primary Agriculture Credit Society (PACS), Dehti (Araria) of SSA fund enhanced from Rs. 140.01 Lakh to Rs. 272.413 Lakh is reported to be involved and Rs.9.00 Lakh of P. S. Building fund, Barmasia (Sikiti Block) resulting total defalcated amount is (272,413 + 9.00) Rs. 281.413 Lakh due to four new FIR-31/10 dated 14.02.20) I, 32/1 l dated 09.02.2011, 29/11 dated 15.02.2011 & 12/11 dated 13.02.2011 were lodged in 45 Araria, Raniganj, Palasi and Sikiti Police Stati<;m. Later on new FIR was merged in the previous FIR due to same nature of complain in the new FIR also by the concerned police station. Resulting the FIR stands as 491/09 dated 15.10.2009, 41 /10 dated 21.01.2010 & 18/10 dated 20.09.2013. The matter is under investigation by Police and Vigilance Bureau of State Government and the final adjustment in book of ac-eounts for the above amount will be made on final outcome of the investigation. Now the amount Rs 281.413 Lakh is reflecting in the advances. The certificate case is also filed for recovery of defalcated amount. The quantum of total fund value was still not ascertained as the matter is under investigation by the State Vigilance Department, GOB. However, the misappropriation of fund was only recovered Rs. 100000/- (One Lakh) during the previous year. viii. Misappropriation of SSA fund in Katihar district :- During in the course of CAO Audit for the F. Y. 2011-12 it was noticed in Katihar district that an amount of Rs. 20.06 Lakh was defalcated by the H.M ofUMS, Pagalbari (Manihari), Katihar. As such huge amount of Rs. 20.06 Lakh was withdrawn by the H.M and Civil work regarding 6 ACR was not constructed. After detailed examination & enquiry of records it was reported that a fabricated Bank Account was opened in PNB with help of office & Bank staffs and an amount of Rs. 6,68,675/- vide DID No. 819 dt. 14.11.2011 was deposited as well as Rs. 13,37,350/- was transferred from old Bank Account to the said fabricated new Bank Account. Finally 6,68,675/-+ 13,37,350/- ;;:: 20.06 Lakh reupees was defalcated from the new fabricated Bank Account. Resulting in Manihari P.S., FIR was lodged (28/14) and certificate case (1/16) dated 23.2.16 against H.M and the retiral benefit of the concerned H.M was also held up. Criminal & Administrative steps were also taken against the other involved persons. In the mean period on enquiry was also conducted by the SLO. the penalty was also fixed against the concerned responsible persons. The matter is in the court and waiting for final outcome. ix. Irrefu]ar detention of Rs. 2.72 Crore in seven districts (Begusarai, Darbhane.a, Katihar, Muzaffarpur, Purnea, Sitamarhi & Siwan). A test check by the CAG of seven districts for the F.Y 2014-15 disclosed that the amount of ACR/NSB was withdrawn by the H.M of different schools and Rs. 2.72 Crore irregularaly detained during 2012-13 without construction of school buildings. It was noticed also that 48 schools of seven districts withdrawn Rs. 4.26 Crore and expenditure as per M.B status was reported Rs. 1.53 Crore, resulting Rs. 2.72 Crore was irregularly retained without the construction of Schools Buildings. After thorongh and regular thrust on the concerned DLOs, an amount of Rs. 1.36 Crore was adjusted either returning of the irregular detained amount ofRs .. 82 Crore and construction of school buildings for Rs. 0.54 Crore. Hence the update status of irregular detained amount Rs. 2.72 Crore is as follows:- Irregular detained amount 2.72 Crore Amount Returned .82 Crore J.90 Work Constructed as per M.B. 0.54 Balance amount to be adjusted 1.36 Crore 46 x. The amount of Rs 860760.00 was outstanding as on 31.03.2017 under Stale Cheques. The proper entries have been passed and the balance as on 31.03.2018 stands at Rs 0.00 which is subject to reconciliation and adjustment. Amount in Rs. Addition Ad'ustment Closin as on 31.03.2018 0.00 860760.00 0.00 xi. Prior Period Adjustment. In the prior period adjustment the total amount is reflecting as credit balance Rs. 743457425.73. This amount arises after adjustment of old outstanding entries in BRS as well as reversal of Stale cheques. xii. There was a misappropriation of fund by motihari where NPEGEL fund of Rs. 8,28,000.00 is reported to be involved. The matter is under investigation and the final adjustment in books of accounts fot the above amount will be taken on final outcome of the investigation. xiii. Previous year's figures have been rearranged/ regrouped wherever necessary to bring them in conformity with the current year's fih>ure. Place: - Patna The 28th day of September, 2018 For R.N. Singh & Co. Cha~ E nits (FRN:3 B . _,.-\ ~ . ., . (CA Chanaky.a si.tee) ~art~ Membership No:- 079322 For and on behalf of Bihar Shiksba Pariyojoa Paris had (SSA) ;. ~mar) (Sanr Singh) Chief Accounts Officer (Ile) State Project Director Bihar Education Projec~o rfcV 1 Bihar Education Project Council crue' Aceounts Ofj U Srate Project DIIWlof Biha/Edueotion Pr~c\ Count B1har EducaUon PtojeQ ~ Patna PATNA 47 BIHAR SHIKSHA PARIYOJNA PARISAD, PATNA ~ CES (SSA) AS ON 31st MARCll2018 DETAILS OF LOA.~ &ADVA, Advu').00 5S.b77.6Sl.2' 2.387.490.QO 19,CIJ 7.366 00 39.047.776 lS -17.$00.-00 17.50000 0-00 0.-00 157.623,175,25 4 Br.lea 3«JIIOOO 21.uoo.oo 41.l.ll'll.OO 3S.91l00 llS,2213,3>2.34 1.295.399.998 00 1. l81.66S•.J9S '!O 252.017,834.41 19.911.6n.21 2.406.13300 7~.47!00 N.$03.:llJ.27 0.00 000 0.00 OJIO w,,;o'1I/IK'l.1t 5 Btt--.i , ...90.00 0.00 7.490.00 000 J1,1Sl.n4.oo 2.Wl,09-l.18600 l.2I0.978.Ml.00 4-0,271.118.00 144.918.103.911 14.1187. 797.0G 84.150.723 00 74.9S5. I n.98 2.242.S58.180.807.'/.I 76,41 1. 706.60 54,755.499.90 12.432-'23.00 39.9QM2!,t>O 27,218,3?1.90 225.026.00 0.00 0,00 lli.026.(•1 llli,l4.00 25.758.21100 196.SOl.532.00 8.-.00 61,moo 3,365.991.00 l.69?.497.00 ~,OU.87 10 l.l Chomoaran 11.2?0.00 tlOO 11,290 00 000 26!.2f,U93 61 3.926.937.! 36.IIO J .k22.'99.3!3.00 369.00i.471.61 23S.690.T.19.<,7 U41.998.00 31.227.71200 206,308,0lS.67 2.722.032.00 0.00 8$.80000 2.6.16.232.0CI ~71,548,12,.28 LI GllY• I0,000.0ll llOO 111.000.00 O(Kl 284.231.8(,8.00 3.G4S.Ol2,9'J4.00 3,(,16.717.396.00 312.S:13,"66:CIO 64.06S.4Cl3.,u 49.10000 1.,11.S80.IN) 62.1%.923.SO 291,207.011 0.00 0.00 29 ).2070!) 37M21 ,.'<%,50 12 :Jcoal.... 240,346.95 71.00000 6.000.00 J()').34695 121\.810.710.01 2.$90,7-46.280 00 2.087.420.&.!9.00 632.1:16.lll.Ol I lll.39J,7lS.OO Il>.039.893.00 63.Ul.961140 64.7118.64960 20.98.l.262. 75 000 2o.619.091.75 3<"1.171>.00 69'1Mlfi.J17.&l l3 Jainui 536.03.S.OO Jl!QJI00.00 llS.386 00 ~1.4-1900 97.241.200.11 1.54S.027.2 l0.00 311.7J0.670.00 1Sl,l,j4l.740.5, n.aoo.moo 31.674.-»500 41.'1S.26'00 30.939,477.00 lO'l,326.00 000 0.00 200.326.00 I .356.l?S.992.~ 14 Jshanabad 12.000.00 1111.000.00 SJ.000.00 77.0001>0 46.902.694.00 1.(l?0,296.247 00 99.l.249.116.IIO 123.949.Sl!.OO Sl.S66,389.00 3,869,2.0,IOI) ?6.264.&llOO 60.170,7SI.OO 439.ll?.OO 12.00000 ,l,l(),l63.00 ?3 ~ 1%.&IU.4Sl.OO S,864.782.00 44,"7.2:17 00 I !3.548.000.00 208.6.<-0.00 0-00 7.700.00 200.950,00 ~9.622,it!l.45 17 l{t.nm 334-"1 .00 000 o.oo l34.S3100 109.M.ffl.7S 1.017.426.192.00 1153.032.416.00 274J)'J7,,IJI 73 152.40'.>.674.00 J.703.!lllOO 21.41.47200 134.632.0S. 00 UU00.62100 29.310.00 S.3$6.283 00 12.943.648.00 4%2,1197"64.75 IS Klllww..,; 97.'94.00 3,40000 35,072 00 66.22200 1 N.2J0.338.00 824.074.7112.00 9 19,1)3.\18l.00 75.146.US.OO 92.499.112.,00 16.4811.11800 10.01s.anoo .lll,'71.~5300 :Z.IM2.52S.OO o.oo I, 149,o<)(l,O(i l.693.43S.OO I t!l,877,158.00 19 Lakhisar.,i o.oo 000 0 00 000 31.960.389.00 9'.N.274.'180.00 9$,2.197.3$2.(IO 78.0311,017 00 I04,222.$15.00 U8U6SOD ll,,129.91800 69.97MM.OO o.oo 0.00 0.00 0.00 148,0.14,582.00 20 M-..,. 637.436.00 000 000 637.436.00 136.167.976.00 l , 63.801.•:ll 2-09.ZoS,430.42 2.32N.4tai.~4.00 2,2!7.6J6.0Sll.70 280.018,13.1.72 44,72ll.fl21.I)() 36, l38,M7.00 38,(ilJ.4(}(,00 42.266.117? /Kl 616,143..058.00 1.521.266.473.00 892.6l6,277.00 1.023.933.254.00 I IIS, 16',200.73 l, IIIJ.472.00 28.912.95&00 811.356.714,75 16.S48.00 0.00 0.00 1<,m.00 I .II ?,9&.'IJ>,36.7S 2S NI.W>da 417.645 00 357.00000 34S.710.00 4l11,95l00 IOl.$44.755 00 1.905.379.639.00 1.-.moo 107.419.622.00 120,791.871.00 15.021.IO(Ull 3'-.m.17-SOO 100.637.796 00 0.00 0.00 0.00 000 -~,JTJM 26 Pa-R,.a-.1 000 000 0.00 000 I IJ.339.779.00 U00.44S.IOO.OO 2.ll9.829.456.00 84,IS6.123.00 22(.19MOl.20 IS.S0,:70900 HS.Sl0.419.00 94.16&191 20 113-42000 000 0.00 113.0000 178~ 27 Pa•ia- Urt..1 CIOO 000 0.00 000 14.651,l)HO 12.660,SOO 00 16,,469,270.00 I O.IW2.365 .Oli 7,402.444.00 6.027,323.00 10.764,79-1.00 2.(,6-1.~JOO ("10.000.00 0.00 6lO.l>OOOO 000 13.597'"8.00 28 Puteno 181.0390<1 40,00000 l.l(),750.00 70.28900 71.133.9'1.00. l.97'J.4&s.$80.00 1,983.111.472.00 67,lj83.0lll,OO 17.436.843.0. OO 177.843,203.00 12.841.701 00 60,963,304.00 l'.Z9.721-'/)80ll 000 o.oo (1.00 CICIO W.,~.728.iO 33 Shd Ofli<>e 1,<187,1,(J<).00 340.147.00 )S8.997.0II I.4(,8.7S9.00 ZJ03.856,91ll.32 124,954,718.,00 l.5SH7<. 181 00 (,11,J37.l95.32 0,00 0.00 ·151.01(),421.61 29.624.00 o.oo ·1S0.960.'l'J7.6_1 ~21.825,456.71 41 Mas• &hlcation 0.00 000 0.00 0.00 0.00 (1.00 437.21'1.000.00 0 00 O.IIO 437.219.000.00 07;219,(I0().00 42 SEl.\1AT 000 0.00 000 000 000 000 0.00 0.00 uo 43 JEPC' (1.00 000 0.00 0.00 0.1)() 0.00 0.00 o_ oo O.OII Tola! 128509').69 756:tlSUS 9026861.00 lll8o28U7 8468791105.19 73253J68765.16 71326'901M6.34 1039217042.4.01 46!9562710.0S !34617463.39 l!IOIJU490,09 3342S7ll6Sl.JI 468257899.61 7S,'i80J2.00 79340971.75 39'474959.87 14142910351.SJ Page48 BIHAR SHIKSHA PARIYOJNA PARISHAD . PATNA Details of Fixed Assets for the Year Ended 31st March-2018 Add. during S I. No. Name of Districts Opening Balance the year l Araria 3,203,116,277.42 36,113,497.00 3,239,229,774.42 2 Arwal 628,337,594.00 4,107,854.00 632,445,448.00 3 Aurangabad 3,048,965,869.00 17,770,002.00 3,066,735,871.00 4 Bank.a 2,069,476,456.72 5,425,222.00 2,074,901,678.72 5 Begusarai 2,985,731,218.00 88,046,809.00 3,073,778,027.00 6 Bhagalpur 2,353,474,845.00 35,932,271.00 2,389,407,116.00 7 Bhojpur 2,388,496,086.00 40,162,253.00 2,428,658,339.00 8 Buxar 2,084,688,738.00 56,519,247.00 2,141,207,985.00 9 Darbhanga 3,499,286,004.00 14,912,891.00 3,514,198,895.00 10 East Chamapran 4,048,024,023.00 33,248,223.00 4,081,272,246.00 11 Gaya 3,731,408,106.30 2,023,166.00 3,733,431,272.30 12 Gopalganj 3,362,127,791.00 53,357,378.00 3,415,485,169.00 13 Jamui 1,930,577,288.00 17,062,163.00 1,947,639,451.00 14 Jehanabad 1,404,243,357.00 20,731,886.00 1,424,975,243.00 15 Kaimur 1,673,384,110.00 7,522,773.00 1,680,906,883.00 16 Katihar 3,225,309,809.04 53,260,581.00 3,278,570,390.04 17 Khagaria 1,635,020,987.90 20,173,454.00 1,655,194,441.90 18 Kisbanganj 2,571,866,790.00 76,542,147.00 2,648,408,937.00 19 Lakhisarai 1,232,680,493.00 37,405,069.00 1,270,085,562.00 20 Madhepura 2,535,535,137.00 63,454,289.00 2,598,989,426.00 21 Madhubani 3,038,780,404.00 98,923,067.00 3,137,703,471.00 22 Munger 1,277,338,231.00 19,287,869.00 1,296,626,100.00 23 Muz.affarpur 3,897,555,304.50 19,123,825.00 3,916,679,129.50 24 Nalanda 3,043,766,482.00 37,924,994.00 3,081,691,476.00 25 Nawada 2,560,276,659.00 56,558,164.00 2,616,834,823.00 26 Patna (Rural) 3,419,381,088.34 119,886,290.00 3,539,267,378.34 27 Patna (Urban) 200,617,377.00 550,506.00 201,167,883.00 28 Pumea 3,824,613,573.00 31,810,522.00 3,856,424,095.00 29 Rohtas 2,765,625,252.00 38,880,818.00 2,804,506,070.00 30 Saharsha 2,239,858,535.62 34,251,232.00 2,274, I09,767.62 31 Samastipur 4,420,446,045.00 128,867,180.00 4,549,313,225.00 32 Saran 3,278,750,085.00 55,762,481.00 3,334,512,566.00 33 Sheikhpura 711,761,535.00 4,026,559.00 715,788,094.00 34 Sheohar 628,509,345.00 18,609,689.00 647,119,034.00 35 Sitamarhi 3,415.414,833.54 73,407,832.00 3,488,822,665.54 36 Siwan 2,583,706,631.00 85,883,692.00 2,669,590,323.00 37 Supaul 2,347,579,236.75 71,040,362.00 2,418,619,598.75 38 Vaishali 3,213,725,630.00 26,775,642.00 3,240,501,272.00 39 West Champaran 3,322,053,924.50 21,882,619.00 3,343,936,543.50 40 State office 25,302,851.00 2,215,080.00 27,517,931.00 41 Siemet 11,731.00 - 11 ,73 1.00 TOTAL 4.' ,,.. 99,826,825,734.63 1,629,439,598.00 101,456,265,332.63 1!j . VJ ' ' . ,, ,~ Page 49 C) ? ~e, - .. ;) BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA Details of Capital fund for the Year Ended 31st March-2018 SI. No. Name of Districts Opening Add. during Balance the year 1 Araria 3,203,116,277.42 36,113,497.00 3,239,229,774.42 2 Arwal 628,337,594.00 4,107,854.00 632,445,448.00 3 Aurangabad 3,048,965,869.00 17,770,002.00 3,066,735,871.00 4 Banka 2,069,476,456.72 5,425,222.00 2,074,901,678.72 5 Begusarai 2,985,731,218.00 88,046,809.00 3,073,778,027.00 6 Bhagalpur 2,353,474,845.00 35,932,271.00 2,389,407,116.00 7 Bhojpur 2,388,496,086.00 40, 162,253.00 2,428,658,339.00 8 Buxar 2,084,688,738.00 56,519,247.00 2,141,207,985.00 9 Darbhanga 3,499,286,004.00 14,912,891.00 3,514,198,895.00 10 East Chamapran 4,048,024,023.00 33,248,223.00 4,081,272,246.00 11 Gaya 3,731,408, l 06.30 2,023,166.00 3,733,431,272.30 12 Gopalganj 3,362, 127,791.00 53,357,378.00 3,415,485,169.00 13 Jamui 1,930,577,288.00 17,062,163.00 1,947,639,451.00 14 Jehanabad 1,404,243,357.00 20,731,886.00 1,424,975,243.00 15 Kaimur 1,673,384,110.00 7,522,773.00 1,680,906,883.00 16 Katihar 3,225,309,809.04 53,260,581.00 3,278,570,390.04 17 Khagaria 1,635,020,987.90 20,173,454.00 1,655,194,441.90 18 Kishanganj 2,571,866,790.00 76,542,147.00 2,648,408,937.00 19 Lakhisarai 1,232,680,493.00 37,405,069.00 1,270,085,562.00 20 Madhepura 2,535,535,137.00 63,454,289.00 2,598,989,426.00 21 Madhubani 3,038,780,404.00 98,923,067.00 3,137,703,471.00 22 Munger 1,277,338,231.00 19,287,869.00 1,296,626,100.00 23 Muzaffarpur 3,897,555,304.50 19,123,825.00 3,916,679,129.50 24 Nalanda 3,043,766,482.00 37,924,994.00 3,081,691,476.00 25 Nawada 2,560,276,659.00 56,558,164.00 2,6 J6,834,823.00 26 Patna (Rural) 3,419,381,088.34 119,886,290.00 3,539,267,378.34 27 Patna (Urban) 200,617,377.00 550,506.00 201,167,883.00 28 Pumea 3,824,613,573.00 31,810,522.00 3,856,424,095.00 29 Rohtas 2,765,625,252.00 38,880,818.00 2,804,506,070.00 30 Saharsha 2.239,858,535.62 34,251,232.00 2,274, 109,767.62 31 Samastipur 4,420,446,045,00 I 28,867,180.00 4,549,313,225.00 32 Saran 3,278,750,085.00 55,762,481.00 3,334,512,566.00 33 Sheikhpura 711 ,761,535.00 4,026,559.00 715,788,094.00 34 Sheohar 628,509,345.00 18,609,689.00 647,119,034.00 35 Sitamarhi 3,415,414,833.54 73,407,832.00 3,488,822,665.54 36 Siwan 2,583,706,631.00 85,883,692.00 2,669,590,323.00 37 Supaul 2,347,579,236.75 71,040,362.00 2,418,619,598.75 38 Vaishali 3,213,725,630.00 26,775,642.00 3,240,501,272.00 39 West Champaran 3,322,053,924.50 2 I ,882,619.00 3,343,936,543.50 40 State office 25,302,851.00 2,215,080.00 27,517,931.00 41 Siemet I 1,731.00 - 11,731.00 TOTAL 99,826,825,734.63 1,629,439,598.00 101,456,265,332.63 Page 50 BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA Details of Current Liabilities for the Year Ended 31st March-2018 SI. No. Name of Districts Opening Add during the year Paid during the year TOTAL 1 Araria 47,223,626.00 10,447,433.00 11,031,411.00 46,639,648.00 2 Arwal 66,213.00 2,632,472.00 1,884,166.00 814,519.00 3 Aurangabad 4,095,667.00 15,436,397.00 I 0,109, 103.00 9,422,961.00 4 Banka 12,278,742.00 5,394,222.00 12,859,976.00 4,812,988.00 5 Begusarai 7,773,574.00 36,050,941.00 39,816,839.00 4,007,676.00 6 Bhagalpur 218,308,198.01 9,149,644.00 192,139,459.01 35,318,383.00 7 Bhojpur 109,722,072.70 6,223,552.00 27,954,802.50 87,990,822.20 8 Buxar 31,825,203.00 10,689,708.00 9,457,680.00 33,057,23 t .00 9 Darbhanga 8,570,137.00 17,341,918.00 11,694,083.00 14,217,972.00 IO East Chamapran 5,438,266.57 11,267,449.00 2,705,043.00 14,000,672.57 11 Gaya 8,190,305.00 13,281,865.00 10,867,611.00 10,604,559.00 12 Gopalganj 103,422,507.00 16,695,679.00 100,170, I 63.00 19,948,023.00 13 Jamui 8,951,230.00 8,189,077.00 6,398,180.00 14 Jehanabad 51,610,796.70 42,428,504.00 85,963,608.00 8,075,692.70 15 Kaimur 10,663,971.80 15,372,074.20 19,859,314.00 6,176,732.00 16 Katihar 22,321,793.86 20,315,914.00 25,099,181.00 17,538,526.86 17 Khagaria 16,907,363.24 7,308,818.00 4,167,248.00 20,048,933.24 18 Kishanganj 169,272,831.00 12,567,443.00 178,974,800.00 2,865,474.00 19 Lakhisarai 14,301,082.00 4,980,556.00 13,187,663.00 6,093,975.00 20 Madhepura 119,690,964.00 9,211,746.00 125,690,618.00 3,212,092.00 2 I Madhubani 13,519,793.00 22,878,168.50 24,747,393.00 11,650,568.50 22 Munger 1,492,772.00 7,096,012.00 5,667,037.00 2,921,747.00 23 Muzaffarpur 1,982,754.00 13,023,687.00 8,879,164.00 6,127,277.00 24 Nalanda 27,871,138.00 24,564,324.00 21,812,232.00 30,623,230.00 25 Nawada 2,460,623.00 40,777,138.00 22,496,896.00 20,740,865.00 26 Patna (Rural) 175,356,759.00 23,200,398.00 185,870,470.00 12,686,687.00 27 Patna (Urban) 577,625.00 114,130.00 463,495.00 28 Purnea 48,878,041.00 20,154,053.00 36.168, l 50.00 32,863,944.00 29 Rohtas 4,154,895.32 12,529,531.00 7,348,20 I.00 9,336,225.32 30 Saharsba 24,502,080.28 12,712,143.00 15,459,767.00 21,754,456.28 31 Samastipur 55,106,115.60 23,024,381.00 20,633,225.00 57,497,271.60 32 Saran 23,754,544.16 8,196,264.00 7,180,190.00 24, 770,618.16 33 Sbeikhpura 319,763.00 3,553,641.00 2,107,356.00 1,766,048.00 34 Sheohar I ,249,432.00 3,292,033.00 3,507,047.00 1,034,418.00 35 Sitamarhi 161,392,731.00 18,755,464.00 171,697,213.00 36 Siwan 42,932,562.00 11,299,5 11.00 3 I,725,491.00 22,506,582.00 37 Supaul 53,243,339.63 19,020,209.00 42,326,294.00 29,937,254.63 38 Vaishali I96,566,014.00 17,744,398.00 205,183,774.00 9,126,638.00 39 West Champaran 197,098,443.00 l 1,405,580.00 204,717,413.59 3,786,609.41 40 State office 4,006,094,792.39 1,396,490,108.00 1,714,901,523.00 3,687,683,377.39 41 Siemet 34,903.00 34,903.00 TOTAL 6,008,646,039.26 1,965,289~ 3,622,573,915.10 4,351,352,204.86 Page 51 BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA Details ofUospend fund for the Year Ended 31stMarch-2018 SI.No. FIGURES FOR THE PREVIOUS FIGURES FOR THE CURRENT Name of Districts YEAR YEAR I Araria 557,123,9] 1.43 886,987,604.23 2 Arwal 27,823,022.73 404,288,281.80 3 Aurangabad 442,383,947.38 262,170,356.99 4 Banka 177,518,830.75 287,690, 162.46 5 Begusarai 317,836,471.40 265,664,311.38 6 Bhagalpur 1,231,135,701.33 142,499,383.34 7 Bhojpur 611,326,846.57 802,574, I02.12 8 Buxar 208,913,134.90 253,255,477.21 9 Darbhanga 430,538,996.02 460,949,673.52 10 East Chamapran 733,886,724.06 634,535,034.69 11 Gaya 522,733,783.05 643,988,229.05 12 Gopalganj 248,949,362.83 778,492,SS 1.08 13 Jamui 326,176,336.25 1,436,558,129.25 14 Jehanabad 141,673,683.04 270,834,626.90 15 Kaimur 222,209,963.17 140,803,152.03 16 Katihar 554,626,192.34 691,939,811.89 17 Khagaria 503,285,3 l5.51 669,342,268.34 18 Kishanganj 149,003,698.00 I 82,504,133.00 19 Lakhisarai 218,330,006.00 209,431,845.25 20 Madhepura 414,824,409.24 380,457,142.38 21 Madhubani 727,008,271.09 750,685,584.44 22 Munger 173,170,513.10 187,547,079.19 23 Muzaffarpur 295,606,409.65 655,774,749.65 24 Nalanda 536,560,442.71 1,336,734,157.71 25 Nawada 257,161,100.41 682,898,522.10 26 Patna (Rural) 296,447,727.44 750,939,291.44 27 Patna (Urban) 81,239,752.73 79,493,972.73 28 Purnea 236,149,678.74 177,881 ,293.74 29 Rohtas 234,414,659.57 183,108,891.07 30 Saharsha 251,936,775.28 436,318,001.23 31 Samastipur 556,032,907.33 607,243,146.81 32 Saran 606,744,921.89 604,286,125.89 33 Sheikhpura 141,398,332.11 383,073,386.76 34 Sheohar 98,356,146.00 98,675,3 19.00 35 Sitamarhi 143,382,473.47 331,527,774.47 36 Siwan 879,785,269.82 892,881,430.82 37 Supaul 606,261,883.42 645.780,452.42 38 Vaishali 50,435,551.76 235,956,412.52 39 West Champaran 84,336,647.73 336,688,772.35 40 State office -975,292,307.26 S,877,673,305.04 41 Siemet -114,073.68 -114,073.68 42 Mass Education 437,219,000.00 437,219,000.00 43 Speed Slo 306,629,463.60 306,629,463.60 TOTAL 14,065,171,882.91 25,803,868,336.21 /-~, ~. . ~, ~ c, (z;; 0 Pages2 gk ~ -ii ~~ :?c"t·d i,.ea:,!;,. - BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA Details of ERRORS/ OMISSIONS OF EARLIER YEAR for the Year Ended 31st March-2018 ERRORS/ OMISSIONS Total Errors/ SI. No. Name of Districts Suspense OF EARLIER YEAR Omissions of CURRENT YEAR EarlerYear 1 Araria - 2 Arwal - 3 Aurangabad - 4 Banka - 5 Begusarai - 6 Bhagalpur - 7 Bhojpur - 8 Buxar - 9 Darbhanga - 10 East Chamapran - 11 Gaya - 12 Gopalganj - 13 Jamui - 14 Jehanabad - 15 Kaimur - 16 Katihar - 17 Khagaria - 18 Kishanganj - 19 Lakhisarai - 20 Madhepura - 21 Madhubani - 22 Munger - 23 Muzaffarpur - 24 Nalanda - 25 Nawada - 26 Patna (Rural) - 27 Patna (Urban) - 28 Purnea - 29 Rohtas - 30 Saharsha - 31 Samastipur - 32 Sarao - 33 Sheikhpura - 34 Sheohar - 35 Sitamarhi - 36 Siwan - 37 Supaul - 38 Vaishali - 39 West Chrunparan - 40 State office -7.599,890.24 -159,833,551.36 -167,433,441.60 41 Siemet - 42 Mass Education - 43 Speed Slo 3,990,916.57 302,638,547.03 306,629,463.60 TOTAL -3,608,973ii7 ~~ 142,804,995.67 139,196,022.00 ~), I ~Yi ..r. " Pages3 BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA Details of REMITTANCE IN TRANSIT for the Year Ended 31st March-2018 SI. No. Name of Districts FIGURES FOR THE FIGURES FOR fflE PREVIOUS YEAR CURRENT YEAR 1 Araria - 2 Arwal 1,200,000.00 3 Aurangabad - 4 Banka - 5 Begusarai - 6 Bhagalpur - 7 Bhoiour - 8 Buxar 1,948,167.00 - 9 Darbhanga 13,746,963.00 - 10 East Chamapran - 11 Gaya 4,121,503.00 - 12 Gopalganj 5,749,820.00 - 13 Jamui - 14 Jehanabad 1,120,854.00 - 15 Kaimur 1,660,487.00 - 16 Katihar 3,099,570.00 - 17 Khagaria - 18 Kishanganj 2,497 ~538.00 - 19 Lakhisarai 1,299,459.00 - 20 Madhepura - 21 Madhubani - 22 Munger 1,485,, 132.00 - 23 Muzaffarpur - 24 Nalanda 2,720,272.00 - 25 Nawada - 26 Patna (Rural) - 27 Patna (Urban) - 28 Pumea 3,151,762.00 - 29 Rohtas 3,054,408.00 - 30 Saharsha 2,066,447.00 - 31 Samastipur 4.116,651.00 - 32 Saran - 33 Sheikhpura - 34 Sheohar 801,323.00 - 35 Sitamarhi 3,872,872.00 - 36 Siwan 3,151,183.00 - 37 Suoaul - 38 Vaishali 13,570,246.00 - 39 West Champaran - - 40 State office 166,489,314.00 23.955,600.00 41 Siemet 42 Mass Education 43 Speed Slo TOTAL 239,723,971.00 25,155,600.00 . ~ ' \, ~ I Page 54 I CJ (z; I ! ,=- I ~ '- :{' ~ R.N. SINGH & CO. Chartered Accountants 208, Hem Plaza, Fraser Road, Patna-800001 Ph: 9431019502 E-mail-patna(d)msinghandco.in INDEPENDENT AUDIT REPORT To, Bihar Education Project Council, Shiksha Bhawan, Rashtrabhasha Parishad, Saidpur, Patna-800004 REPORT ON THE FINANCIAL STATEMENTS We have audited the accompanying Financial Statements of the Kasturba Gandhi Balika Vidyalaya (KGBV) under Bihar Shiksha Pariyojana Parishad, Bihar, which comprises the Balance Sheet as on 31st March 2018 and the Income & Expenditure Account and the Receipts & Payments Account for the year ended on the same date and a summary of significant accounting policies and other explanatory information. We have conducted our audit on test check basis. The Financial Statements and reports are consolidated after incorporating the Trial Balances and Audit Reports of the 38 DLOs and SLOs. Out of the said 38 DLOs, audit of 14 DLOs were conducted by us and the audit of remaining 24 DLOs have been conducted by the other Auditor. We have incorporated the reports of those 24 DLOs conducted by the other auditor as provided to us by SLOs and signed by the said auditor. A. RESPONSIBILITIES OF MANAGEMENT FOR THE FINANCIAL STATEMENTS As per 'SA 210' prescribed by the Institute of Chartered Accountants of India, Management is responsible for the preparation and presentation of these Financial Statements as per relevant Financial Reporting Framework. These are prepared as per Generally Accepted Accounting Principles in India. This responsibility also includes the 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 statement that give a true and fair view and are free from material misstatement, whether due to fraud or error. B. RESPONSIBILITIES OF THE AUDITOR FOR AUDIT OF THE FINANCIAL STATEMENTS • Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. We complied with all the ethical requirements in perfo~th~bdit as per SA 200. I ·. ~' 55 g/}; .i:) ~~ ~'!.l/ ~y &"t"O' , .... R.N. SINGH & CO. Chartered Accountants 208, Hem Plaza, Fraser Road, Patna-800001 Ph: 9431019502 \ E-mail-patna@rnsinghandco.in • An audit invol:es perfo~ng procedures to obtain audit evidence about the amounts and disclosures m the financial statements. The procedures selected depen~ on. the auditor's judgment, including the assessment of the risks of material nuss~tement present in the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal financial control . relevant · 1statements preparation and fair presentati'on of the financ1a . to the . m o.rder to_ design audit procedures that are appropriate in the circumstances. An audit also mcludes evaluating the appropriateness of accounting policies used and the r~onableness of the accounting estimates made by management as well as evaluating the overall presentation of the financial statements. • We communicate with those charged with governance regarding other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. • We also provided those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We descn'be these matters in our auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. • We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. C. OTHER MATTER We have not audited the financial statements/ information of24 DLOs incl~ded in the Consolidated Financial Statement as at 31st March 2018. These are audited by the other Statutory Auditors whose reports have been fu~shed to _us, and our opinion in far as it relates to the amounts and disclosures mcluded m respect of 50 DLOs, is based solely on the report of such Other Statutory auditors. 56 - - - --·- - R.N. SINGH & CO. Chartered Accountants 208, Hem Plaza, Fraser Road, Patna-800001 Ph: 9431019502 E-mail-patna@rnsinghandco.in D. BASIS FOR OPINION & KEY AUDIT MATTERS (i) Loans and advances aggregating to Rs.71,74,69,954.98 are subject to adjustment on receipt of utilization certificates. (ii) The stale cheques aggregating to Rs.1,03..420 as at the end of the year under audit are subject to adjustment in Vaishali districts. (iii) Advance to Bihar Mahila Samakhya Society amounting to Rs.3,08,53,191.02 1s subject to adjustment against utilization .certificates. (iv) Advance to SCERT Patna amounting to Rs. 11,76,364 is subject to adjustment against utilization certificates. (v) Some expenses which are of capital nature are being treated as Revenue Expenses. (vi) Depreciation is not charged as per the decision of the Executive Committee of BEPC. However, as per Generally Accepted Accounting Principles it is recommended that Depreciation should be booked on fixed assets to show the appropriate value of the fixed assets in books of account. (vii) The Statutory dues for previous financial year like TDS/ VAT/ Professional Tax/ Labour Cess have not been paid within due date by some DLOs and some of them are still outstanding and appearing in Trial Balance as Current Liabilities. E. OPINION In our opinion and to the best of our information and according to the explanation given to us except for the possible effects of the matters described .in the Basis for Opinion paragraph, the financial statements read with Significant Accounting Policies and Notes give a true and fair view in conformity with the accounting principles generally accepted in India. (i) In the case of the Balance Sheet of the State of Affairs of KASTURBA GANDHI BALIKA VIDYALAYA (KGBV) as at 31st March 2018, and (ii) In the case of the Income & Expenditure Account of Deficit of the said KASTURBA GANDHI BALIKA VIDYALAYA (KGBV) for the year ended on the same date. 57 R.N. SINGH & CO. Chartered Accountants 208, Hem Plaza, Fraser Road, Patna-800001 Ph: 9431019502 E-mail-patna@rnsinghandco.in F. REPORTS ON OTHER MATTERS We further report that (i) We have obtained all the information and explanations, which to the best of our knowledge and belief were necessary for the purpose of our audit. (ii) In our opinion proper books of account as required by Law have been kept by the organization as far as appears from our examination of those books. (iii) The Balance Sheet, Income & Expenditure Account and Receipts and Payments Account dealt with by this report are in agreement with the books of account. For R. N. Singh & Co. Place - Patna Chartered Accountants Dated - 28/09/2018 FRN-3 2066E Partner M. No.: 079322 58 BIHAR SHIKSHA PARIYOJNA PARSHID, PATNA KASTURBA GANDHI BALIKA VIDYALAYA ( K.G.B.V) BALANCE SHEET AS AT 31st MARCH 2018 FIGURES FOR T H E Sch AMOUNT FIGURES FOR THE FIGURES FOR THE Sch FIGURES FOR THE LIABILITIES ASSETS PREVIOUS YEAR Rs. CURRENT YEAR PREVIOUS YEAR CURRENT YEAR 65,355,060.00 FIXED ASSETS "A " 55,891,849.00 GENERAL FUND (Capital Elq>endiure out cl Grant) CURRENT ASSETS ;. 55,355,060.00 Balance as per last Ale 65,355,060.00 Add: Addition During the Year 536 789.00 56,891,849.00 963,269,343.45 Bank Balance ·e" 731,056,290.93 . Cash Balance ·c· . 26,960,500.00 Fund in Transit 4,000,000.00 1,594,029,389.61 UNSPENT GRANT (TRANSFERRED FROM INCOME & EXPENDITURE A/CJ 766,941,374.16 LOANS & ADVANCES · e· 717,469,954.98 {M per laSt e/C) 1,594,029,389.61 Less: deficit Of 1"1<1 355,429,665.70 1,238,599,723.91 163,141,828.00 CURRENT I IUlllfT1ES ·o· 213,926,522.00 Sigr;ticant acaMlting poloaes and notes on llnanga 15016152.80 12066768.00 10 1:ast \;namapran 10656824.70 10184037.00 11 Gaya 13192874.00 4835260.00 12 Gopalganj 12218340.00 7052865.00 13 IJamu1 5632052.20 13878742.00 14 !Jahanabaa 973097.61 671904.97 15 Ka1mur 9681956.57 2002524.95 16 Kattnar 2428928.00 13890004.00 17 Knagarta 625387.49 1572820.10 18 K1shanganj 4402261.90 311413.00 19 ILaKn1sara1 6051663.00 1939409.00 2U Maanepura 7201274.00 12159141.00 21 maanubani 4959802.80 5657807.70 22 Munger 4526935.00 2331258.00 23 Muzanarpur 6054208.54 10558361 .54 24 Nalanaa 20458265.00 1935075.00 25 Nawada 9735245.49 6528513.80 2ti Patna 14214347.94 30913192.94 21 Pumea 4279457.00 4052066.00 211 Rontas 9805951.28 13915657.28 29 Saharsha 1688703.29 2058163.44 30 Samastipur 13434702.75 4548950.00 31 Saran 14048946.00 36105508.00 32 ~ne1Knpura 2339297.72 2769609.07 ;,;, Sitamarn1 10085174.00 1359871.00 34 51wan 7858458.60 6719923.60 35 Sheohar 1275793.00 288195.00 36 1supau1 3089640.00 10027714.00 37 1va1sna11 5984870.82 12778192.98 38 nest \;namparan 4506419.04 18128419.09 39 :nate Level umce 459679278.00 671938989.60 1 u , "'i. [ Rs. J 731,050,:Z90,U3 9ti3,zuu,343.45 ":"' , :- ,}. ...., 1£ ~ $-::!lo C " ~ Page63 BIHAR SHIKSHA PARIYOJNA PARSHJD, PATNA KASTURBA GANDHI BALIKA VI DYALAYA ( K.G.B.V) Schedule - "C " CASH BALANCES Forming part of Balance Sheet as at 31st March' 2018 FIGURES FOR THE FIGURES FOR THE SI. No. PARTICULARS CURRENT YEAR PREVIOUS YEAR Amount Amount Amount Amount 1 1Arana ~ Arwa1 J 1Aurangauaa ... ua, ....a ::, 1aegu~ara1 0 ,--·-;;,--PUr I 1unOJpUr 0 1uuxer ~ 1uar-unanga 'JU 1ca51 _ • ran ...... 1uaya ... " 1uopa1ganJ .. ., l"'amu1 14 1Jananaoaa ... ::, 1n.a11.. ur 'JO 1n.a1111ar 'I I 1n.nagar1a 1U 1n.1snanganJ ·1:, 11.8Kn1sara1 ,u mauncpura ;,c:1 mau11UDan1 1munger '' i/&,,J 1mu:z:anarpur ii&.... 1na1anaa ,., 1nawaua •v ra1na ....umea "' ,o K0111.c:1S ii&.~ , ....... JU 1.;,amasupur JI 1.;,aran .,, l"n&IKnpura JJ ., ,.,., .. ..,, ..amarm ..,,wan r-inevnar .>O 1..,upau1 JI va1sna11 .>O nvS1: Ghamparan J:J 1"1a1:e Leve• unH..e 1v1AL l KS, J . . Page 64 BIHAR SHIKSHA PARIYOJNA PARSHID, PATNA KASTURBA GANDHI BALIKA VIDYALAYA ( K.G.B.V) Schedule - "D " CURRENT LIABILITIES Forming part of Balance Sheet as at 31st March' 2018 FlGURES FOR THE FIGURES FOR THE SI.No. PARTICULARS CURRENT YEAR PREVIOUS YEAR f RS. P.l rRs. P. l 1 GOB Liabilities 17648110.00 26200132.00 2 Hon to TS 3 Liabilities for Expenses 12324139.00 14045673.00 4 Phvsical/self Defence Trm'@Rs.200/-Per Child lib. 293500.00 5 Receipts For KGBV Recruitment 158364.00 6 SSAA/c 1302526.00 1302526.00 7 Supervision Charae 5052.00 5052.00 8 UNICEF 16040.00 16040.00 9 LABOURCESS 135918.00 97855.00 10 Sale Tax 11 Rovaltv 1380544.00 1055100.00 12 Tds 10% 15298.00 42785.00 13 Tds2% 145.00 -165471 .00 14 Value Added Tax Nat 12.5%) 0.00 15 Value Added Tax Nat 4%) 1080273.00 1069429.00 16 Value Added Tax Nat 5%) 3192947.00 2364693.00 17 Boundary Wall (New (Lib 4827023.00 4800139.00 18 Construction Of Buildina (New (Lib 3312967.00 5277582.00 Furniture/ Equipment (Including Kitchen Equipment) (New (lib 19 650000.00 725000.00 20 Phv./self Defence Tro.c@.200/-Per Child-Recurrina-Lia 21 Phvsical/self Defence Traina ®200/ Per Laibilities 60000.00 22 Phvsical/self Defence Trainina (liab) 241000.00 99000.00 23 Caoacitv Buildin (Lib 823950.00 817081.00 24 Clothina For Child 395410.00 25 Electricity / Water Charae (Lib 442793.00 45475.00 26 Examination Fe (Lib 41180.00 41180.00 27 Maintenanc (Lib 23462413.00 12209108.00 28 Maintenance Per Girl Per Month ® Rs.1500/ (Lib 50339382.00 21329125.00 29 Medical Care/Continaencies r@ Rs.1250/- Per Girl (Lib 734142.00 320923.00 30 Miscellaneous (Lib 8272646.00 65887.00 31 Preparatory Camp (Lib 255905.00 120765.00 32 Provision Of Rent (8 Months (Lib 1639815.00 33 P.T.A / School Function (Lib 835896.00 74675.00 34 Salarie (Lib 17215943.00 13386036.00 35 Stipend Per Girl Per Month I'm Rs.100/ l lib 32340620.00 18522770.00 Supplementary Tim, Stationery And Other Educational Materia 36 l(Lib 577804.00 70124.00 37 Vocational Trainina / Specific Skill Trainin (Lib 1478053.00 1375050.00 38 Amount Received From SSA 2321447.60 2287240.60 39 Earnest Monev Bv Partv 264000.00 240000.00 40 Other Liabilities 25815380.40 30788692.40 41 Securitv Deoosit Bv Partv 1999155.00 1894726.00 42 Stole/Outdated Cheaue 103420:-00 390756.00 43 Beddina (New) 75000.00 75000.00 Total 213926522.00 163141828.00 Page65 BIHAR SHIKSHA PARIYOJNA PARSHID, PATNA KASTURBA GANDHI BALIKA VIDYALAYA ( K.G.B.V) Schedule - "E" LOANS & ADVANCES Forming part of Balance Sheet as at 31st March' 2018 FIGURES FOR THE FIGURES FOR THE SI. No. PARTICULARS CURRENT YEAR PREVIOUS YEAR rRS. P. J [ RS. P. ] 1 ADVANCE TO NGO'S 2 Advance to SSA 189132.00 -1422290.00 3 Adv to BRC 4 Model Cluster Room Const.Advance 723325.00 723325.00 5 Bedding (New (Adv 7445407.00 13600949.50 6 Bedding (Variation On Account Of Chanqe Of Unit Cost (Adv 2521480.00 2521480.00 7 Boring/Hanpump (New (Adv 3175765.00 3353894.00 Boring/Hanpump (Variation On Account Of Change Of Unit 8 Cost (Adv 150000.00 178909.00 9 Boundary Wall (New (Adv 10737240.00 14268087.00 Boundary Wall (Variation On Account Of Change Of Unit Cost 10 (Adv 5050115.00 4984115.00 11 Construction Of Buildinq (New (Adv 47044978.00 78893796.53 Construction Of Building (Variation On Account Of Change Of 12 Unit Cost (Adv 5696548.00 8778782.00 13 Electricity/Water Charges (New (Adv 2092099.00 2137614.00 Electricity/Water Charges (Variation On Account Of Change Of 14 Unit Cost (Adv 95000.00 275000.00 Furniture / Equipment (Including Kitchen Equipment) (New (Adv 15 15351935.50 18327022.50 Furniture / Equipment (Including Kitchen Equipment) (Variation 16 on Account Of Chanae Of Unit Cost (Adv 1467000.00 1572359.00 17 Replacement Of Beddina (Once In 3 Years (Adv 11056718.00 11893993.00 18 Tim And Eauipment lncludina Librarv Books (New (Adv 6604042.00 10753767.72 Tim And Equipment Including Library Books (Variation On 19 Account Of Change Of Unit Cost (Adv 1500000.00 1532532.00 PHYSICSUSELF/DEF. TRG. @200/- PER CHILAD ADVANCE 20 60000.00 7500.00 21 Capacity Buildin (Adv 167941.00 9338916.00 22 Clothing For Child(@. Rs 120 (Adv 18814114.00 13798844.00 23 Electricitv / Water Charoe (Adv 6268487.00 6405861.00 24 Examination Fe (Adv 12000.00 332000.00 25 Maintenanc (Adv 126535102.60 135854785.40 26 Maintenance Per Girl Per Month (@. Rs.1500/ (Adv 186794758.31 167012493.34 27 Medical Care/Continqencies ® Rs.1250/- Per Girl (Adv 8585496.00 10392080.00 28 Miscellaneous (Adv 6286506.55 6904793.15 29 Preparatory Camp (Adv 3429948.00 2209205.00 30 Provision Of Rent (8 Months (Adv 31 P.T.A / School Function (Adv 4103739.00 3533314.00 32 Salarie (Adv 62200.00 50000.00 33 Stioend Per Girl Per Month (@. Rs.100/ (Adv 592600.00 2118150.00 34 Supplementary Tim, Stationery And Other Educational Materia 5912509.00 6907401 .00 35 Vocational Training / Specific Skill Trainin (Adv 2086862.00 3409785.00 36 Advance Value Added Tax Nat 5%) 88096.00 37 Advance Non Recuring 2370523.00 3381098.00 38 Advance Recurina 0.00 39 Advance for Librarv 40 Advance To Bihar Mahila Samkva Societv 30853191.02 30406023.02 41 Advance To Party/ Suoolier / Gov Agencies 189610569.00 189610569.00 42 Advance To Scert Patna 1176364.00 1176364.00 43 Fund Transferred To/ From Mahila Samakhva 1215500.00 44 General Advance 1630760.00 1630760.00 TOTAL •..... "' ---- ( RS.) 717469954.98 766941374.16 .,,' ,,.,, ' - - " Page 66 BIHAR SHIKSHA PARIYOJNA PARSHID, PATNA KASTURBA GANDHI BALIKA VIDYALAYA ( K.G.B.V) Schedule - " F " PROJECT EXPENSES Forming part of Income & Expenditure Account for the year ended 31st March' 2018 FIGURES FOR THE FIGURES FOR THE CURRENT YEAR PREVIOUS YEAR SI. No. PARTICULARS [ RS. P. ] [ RS. P.] 1 Group Insurance 2 UC Premium Paid 244973.00 3 Non Recuring Expenses 1800.00 1705361.00 4 Recurin!l Exoenses 200000.00 1484991.00 5 Bank Charges 29911, 57 40177.98' 6 Beddino (New (EXP 3384193.50 3634869.00 Bedding (Variation On Account Of Change Of Unit Cost (EXP 7 299508.00 8 Borin!l/Hanpump (New (EXP 103476.00 140112.00 9 Boundary Wall (New (EXP 3533263.00 2737688.00 Boundary Wall (Variation On Account Of Change Of Unit Cost 10 (EXP 602290.00 801964.00 11 Construction Of Building· (New (EXP 29559680.00 135872414.00 Construction Of Building (Variation On Account Of Change Of 12 Unit Cost (EXP 5925766.00 23742889.00 13 Electricitv/Water Charges (New (EXP 34950.00 494178.00 Electricity/Water Charges (Variation On Account Of Change Of 14 Unit Cost (EXP 200000.00 16032.00 Furniture/ Equipment (Including Kitchen Equipment) (New 15 (EXP 3609790.00 1498553.00 Furniture/ Equipment {Including Kitchen Equipment) (Variation 16 On Account Of Change Of Unit Cost 1't"c~ ; > ~y t!(j " "/ BIBAR EDUCATION PROJECT COUNCIL, PATNA Details of KGBV Unspend fund Financial Year-2017-18 SI.No. Name of District Opening Balance Closing Balance I Araria 11230620.16 7710354.16 2 Arwal 9460322.20 5039541.99 3 Aurangabad 12597518.00 14592500.00 4 Banka 13775225.09 3597913.94 5 Begusarai 27930424.00 29522125.00 6 Bhagalpur 23025659.00 10681922.00 7 Bhojpur 19985598.54 20918850.)9 8 Buxer 14825983.40 21682839.31 9 Darbhan~a 15955389.00 19866649.80 10 E.Champaran 37129184.00 32253190. 70 11 Gaya 6649981.00 6358114.00 12 Gopalganj 19411472.00 20847625.00 13 Jahanabad 2756668.72 7139530.36 14 Jamui 31410948.00 17298660.20 15 Kaimur 23415677.95 15680654.57 16 Katihar 22517929 .00 14074497.00 17 Kh~aria 21288127.10 4719652.49 18 Kishanganj 11506539.00 13323713.90 19 Lakhisarai 16041347.00 9664692.60 20 Madhepura 19964162.00 11860632.00 21 Madhubani 12780828.70 6165683.80 22 Munger 10331564.00 5978681.00 23 Muzafferpur 17245670.54 22183131.54 24 Nalanda -8374765.00 18813727.00 25 Nawada 4248714.80 5468775.49 26 Patna- Rural 52442950.21 18146281.2 l 27 Patna- Urban 0.00 28 Purena 14284668.00 2175420.00 29 Rohtas 36105540.00 43828198.22 30 Saharsha 14340636.44 11773138.29 31 Samastipur 3479638 l.OO 24259240.75 32 Saran 27682037.00 6266143.00 33 Shekhpura 4400245.07 6986818.72 34 Sheohar 5659603.00 4915912.00 35 Sitamarhi 8316739.00 15691032.00 36 Siwan 26092329.60 26060193.60 37 Supaul 15437179.00 16269116.00 38 Vaishali 53606897.98 39774105.62 39 W. Charnparan 28911201.09 14427984.04 40 State Level Office 874842194.02 662582482.42 Total 1594029389.61 1238S99723.91 73 BIHAR SHIKSHA PARIYOJNA PARISHAD, PATNA Details of REMITTANCE IN TRANSIT for the Year Ended 31st March-2018 FIGURES FOR THE FIGURES FOR THE Sl. No. Name of Districts PREVIOUS YEAR CURRENT YEAR l Araria 2 Arwal 3 Aurangabad 4 Banka 5 Begusarai 6 Bhagalpur 7 Bhojpur 8 Buxar 5,500,000.00 9 Darbhanga 10 East Chamapran 11 Gaya 12 Gopalganj 13 Jamui 14 Jehanabad ts Kaimur 5,500,000.00 16 Katihar 17 Khagaria 18 Kishanganj 4,000,000.00 4000000.00 Dr 19 Lakhisarai 20 Madhepura 21 Madhubani 22 Munger 23 Muzaffarpur 24 Nalanda 25 Nawada 26 Patna (Rural) 27 Patna (Urban) 28 Pumea 29 Rohtas 1,215,500.00 30 Saharsha 31 Samastipur 32 Saran 33 Sheikhpura 34 Sheohar 2,500,000.00 35 Sitamarhi 36 Siwan 37 Supaul 38 Vaishali 39 West Champaran 8,245,000.00 40 State office 41 Siemet 42 Mass Education 43 Speed Slo TOTAL 26,960,500.00 4,000,000.00 Page 74 BIHAR EDUCATION PROJECT COUNCIL, PATNA Compliance of Statutory Audit 2016-17 SSA Concurrent Auditor's Statutory Auditor's Para Auditors Observations Compliance of SLO Comments Comment No. • Instructions has been issued to all concerned • The letter issued and in • The letter has been Fixed Assets Obsolete and non-usable items of DLO's & SLO v ide letter no. 9418 dt. 01.12.2017 process to comply. issued to all DLO's for compliance of this para. & SLO and the 1. Fixed Assets and Consumables require to be disposed-off/written-off Compliance of the (i) after physical verification. same lS under process. In terms of the decision of the Depreciation has not been Depreciation has not BEPC, charged on Fixed Assets as been charged on Fixed Executive Committee of depreciation has not been charged on "No Comments" per the decision of Assets as per the (ii) Fixed Assets. executive committee. decision of executive committee. We recommend putting in place a • Instructions have been issued to all concerned • The letter issued and in It is being done on of quarterly physical DLO's & SLO vide letter no. 9418 dt. 01.12.2017 process to comply. yearly basis, but not system inspection of fixed assets for compliance of this para. on quarterly basis. (iii) concentrating on higher value, l)Ortable assets. Advances The status of advance up to 31.03.2017 status as The letter issued and in The compliance as Advances to the tune of Rs. on 15.11.2017 is as follows: - process to give provided by the SLO 13601463308.58 as at the end of the (RS. in Crore) adjustments against regarding due year are subject to adjustment ag~st Total 'Utilization Certificates Advance is factual. Ad\'8DCl'S utilization certificates. In most of the SI. Accounts Advances up to for the Vtar Ad\'llDCCll and reduce pending However, the amount 2. cases the amount is being brought No. Head 31.03.2016 2016-17 ason 15.Jl.2017 advances. The given figure relating to 2016-17 is forward for the previous years. i CAPITAL 301.39 66.27 367.66 of dated 15/11/2017 lS Rs. 871.13 Crores. ii GENERAL 72.16 431.31 503.47 correct & complied. Total 373.SS 497.58 871.13 Concurrent Audit is being carried out 11 Complied. 3. by a firm of Chartered Accountants and appears to be commensurate with the size volume and nature of the transactions in the books of account. --o-..::.. "No Comments" 0~ ~ i"~ G 'fs1 -~- \V-' \-,.. ; -..:.:9:t.v. ' ./ ,t') ~ / ,, ....... ~-- ---.:.:.-- Please refer • A team was constituted Vide Letter No 9418 dt. • The letter issued and in , • The letter has been Para B (ii) of Schedule Al (Notes On 01.1 2 .2017 to reconcile the parked money in process to comply. issued to comply the Accounts) regarding pending transit and difference in opening bank balances same. reconciliation of parked money in relating to previous year. transit and differences in opening • The Total amount involved in remittance and bank balances relating to previous transit was Rs. 32,85,33,377.69 as of 31.03.2008. 4. year. Effort has been taken to • Now it has been reduced to Rs. 13,91 ,1 6,761.32 as (a) reconcile and minimize tlle on 15. 11.2017. differences. All districts have reconciled whereas State Level Offic.e is in the process of reconciliation. This is mainly due to merger of some Programmes like SPEED and SIEMAT with BEPC. Para B (iii) of Schedule AI (Notes on • 20 districts have reconciled thereafter fund • The letter issued and in 1• The letter is issued Accounts) regarding reconciliation of transfer in SSAfKGBV. Rest 18 districts and process to comply. and the same is in (b) inter fund transfer amongst different SLO are in process of reconciliation and will be process to comply. projects i.e. SSA/KGBV. completed by 31 51 March, 2018. Details attached as t\nnexure- B. Para B (v) of Schedule Al (Notes on • As per MHRD, New Delhi in SI. No. 09 • The letter issued and in , • The letter has been Accounts) regarding reconciliation of instruction vide letter no. F.No. 73/2015-EE-7 dt. process to comply. issued and is in advances to Bihar Mahila Samakhya 21st March 2016, the BMSS was closed by the process to comply. Society. decision (Resolution no 04) taken in General (c) Council 3rd meeting held on 09.05.2016. Although this reconciliation of Rs. 6,41,22,897.00 Cr. is pending. Instruction has already been issued vide letter no 9418 dt. 01.12.2017 to reconcile the above. Para B (vi) of Schedule AI (Notes on • BEPC is pursuing the matter before Hon'ble • The matter is in Court. • The matter is still Accounts) regarding adjustment of advance High Court in CWJC No. 17 of 2005 and CWJC No Comment. (d) to EPF department on finalization of write pending in Court. filed before honorable Him Court, Patna. No. 2080 of 2012. Para B (vii) of Schedule AI (Notes On • The misappropriation of fund by Primary Agriculture • The matter is in Court. • The matter is still Accounts) regarding misappropriation of Credit Society (PACS), Dehti (Araria) of SSA fund at No Comment. pending in Court. fund at DLO, Araria amounting to Rs. DW, Araria amounts to Rs. 281.413 Lacs. 281.413 Lacs. (e) • BEPC has terminated the services of the functionaries involved namely Sri Satya Narayan Baitha (J.E.), Sri Ravi Shankar (A.P.O), Sri Rajesh Kumar Das (Accounts Officer) and Sri Bhupati Gupta (Deputed Accountant) in year 2009. 76 ~ • The FIR No. 491/09 dt. 15.10.2009 was also lodged against then DSE-cum-DPC and other functionaries. Then DSE-cum-DPC, Araria is on bail. • The certificate case no. 8 K/2011-12, 10/2011- 12, 14/2011-12 is also filed for recovery of defalcated amount. • The matter is under investigation by Police and Vigilance Bureau of State Government and the enquiry report is awaited for further action. • The final adjustment in book of accounts for the above amount will be made on final outcome of the investigation. Para B (viii) of Schedule AI (Notes On • During the course of CAG Audit for the F.Y. 2011-12 • The matter is in Court. , • The . ma~er is still Accounts) regarding misappropriation of it was noticed in Katihar district that an amount of Rs. No Comment. pendmg m Court. fund at DLO, Katihar amounting to Rs. 20.06 Lakh was defalcated by the H.M. of UMS, 20.06 Lacs. Pagalbari (Manihari), Katihar. • As such huge amount of Rs. 20.06 Lakh was withdrawn by the H.M. earmarked for civil construction of 6 ACRs, the work was not constructed. • After detailed examination & enquiry of records it was reported that a fabricated Bank Account was opened in PNB and an amount of Rs. 6,68,675/- vide DID No. 819, dated 14.11.2011 was deposited as well as Rs. 13,37,350/- was transferred from old Bank Account to the said fabricated new Bank Account. (f) • Finally, Rs. 6,68,675/- + Rs. 13,37,350/- = Rs. 20.06 Lakh rupees was defalcated from the new fabricated Bank Account. • FIR no. 28/14 dt. 08.02.2014 has been lodged in Manihari Thana against the concerned H.M. who had withdrawn the sum, followed by Certificate Case no. 1/16 dt. 23.02.2016 for recovery of misappropriated amount. • His retiral benefits have also been withheld in the light of the instructions issued through letter no. 1078, dated 31.07.2014. • The matter is in the court and waiting for final outcome.\ ~ 77 CV Para B (ix) of Schedule Al (Notes On I A test check by the CAG of seven districts for the F.Y The matter is in Court. No 1 • The matter is still Accounts) regarding misappropriation of 2014-15 disclosed that the amount of ACR/NSB was Comment. pending in Court. fund at DLO. Begusarai, Darbhanga, withdrawn by the H.M of different schools and Rs. 2.72 Crore was irregularly detained during 20 12-13 Katihar, Muz.affarpur, Pumea, Sitamarhi & Siwan amounting to Rs. 2.72 Crore.without construction of school buildings. It was noticed a lso that 48 schools of seven districts withdrawn Rs. 4.26 Crore and expenditure as per M.B status was reported Rs. 1.53 Crore, resulting Rs. 2.72 Crore was irregularly retained without the construction of Schools Buildings. After thorough and regular thrust on the concerned DLOs, an amount of Rs. 1.14 Crore was adjusted either returning Rs. 0.63 Crore and (g) construction of school buildings for Rs. 0.51 Core from the irreguJar detained amount Rs. 2.72 Crore. Hence the update status of irregular detained amount Rs. 2.72 Crore are as follows: - 1. Irregular detained amount 2.72 Crore (a) Amount Returned - 0.63 Crore (b) Work Constructed as per M.B. - 0.51 1.14 Crore 1.14 Crore 2. Balance amount to be adjusted 1.58 Crore Para B (x) of Schedule AI regarding • Complied. I• Okay, Complied • It has been complied. adjustment of stale cheques (Rs. • All the Stale cheques of Rs. 8,60,760.00 have (h) 860760.00). been adjusted and entries made in the books of accounts. Para B (xiv) of Schedule AI regarding I "Noted for Future" Yes, introduced, but need Management has taken audit of VSS -- It is suggested to get the to be Audited on annual initiative for audit of (i) account audited at the end of each basis. VSS but VSS Audit financial year. had been completed till F/Y 2015-16. ~.- Chief Accounts Officet }(1/c) Statutory Auditor Chief Accounts OJ!icer (ll 1 , 7~ Bihar Education Proiect Council Patna BIHAR :EDUCATION PROJE.