AMIT JAIN, FCA, LLB, DISA(ICAl), A.1.1.1
  I                                                                    AMIT HEMRAJ JAIN & ASSOCIATES
      AIRTNER                                                          CHARTERED ACCOUNTANTS
       MBERSHIP No. 061870                                             G.R. KALITA COMMERCIAL COMPLEX,
                                                                       ULUBARI, GUWAHATI- 781007
                                                                       PHONE: 98640-23853, 2461621

                                                   (A                  Email: jainamit26aug@hotmail.com




                                             Independent Auditor's Report
 To the Members of
 MEGHALAYA BASIN MANAGEMENT AGENCY
 OFFICE: LOWER NONGRIM HILLS: SHILLONG

 Report on the Financial Statements

 We have audited the accompanying financial statements of MEGHALAYA BASIN MANAGEMENT AGENCY OFFICE:
 LOWER NONGRIM HILLS: SHILLONG which comprises the Balance Sheet as at 31 March 2019, the Statement of
 Income & Expenditure A/c and cash flow statement for the year then ended, and a summary of significant accounting
 policies and other explanatory information.

 Management's Responsibility for the Financial Statement

The Company's Board of Directors is responsible for the matters in section 134(5) of the Companies Act, 2013 with
respect to the preparation of these financial statements that give a true and fair view of the financial position,
financial performance and cash flows of the Company in accordance with the accounting principles generally
accepted in India, including the Accounting Standards specified under Section 133 of the Act, read with Rule 7 of the
Companies (Accounts) Rules, 2014. This responsibility also includes the maintenance of adequate accounting
records in accordance with the provision of the Act for safeguarding of the assets of the Company and for
preventing and detecting the frauds and other irregularities; selection and application of appropriate accounting
policies; making judgments and estimates that are reasonable and prudent; and design, implementation and
maintenance of internal financial controls, that were operating effectively for ensuring the accuracy and
completeness of the accounting records, relevant to the preparation and presentation of the financial statements that
give a true and fair view and are free from material misstatement, whether due to fraud or error,

Auditor's Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit.

We have taken into account the provisions of the Act, the accounting and auditing standards and matters which are
equired to be included in the audit report under the provisions of the Act and the Rules made there under,

Ne conducted our audit in accordance with the Standards on Auditing specified under section 143(10) of the Act,
Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain
easonable assurance about whether the financial statements are free from material misstatement

\n audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial
tatements The procedures selected depend on the auditor's judgment, including the assessment of the risks of
naterial misstatement of the financial statements, whether due to fraud or error. In making those risk assessments,
he auditor considers internal financial control relevant to the Company's preparation of the financial statements that
ive true and fair view in order to design audit procedures that are appropriate in




           •
  •
AMIT JAIN, FCA, LLB, DISA(ICAI), A.1.L.                                   AMIT HEMRAJ JAIN & ASSOCIATES
PARTNER                                                                   CHARTERED ACCOUNTANTS
MEMBERSHIP No. 061870                                                     G.R. KALITA COMMERCIAL COMPLEX,
                                                                          ULUBARI, GUWAHATI- 781007
                                                                          PHONE: 98640-23853, 2461621

                                                 (A                       Em all: jainamit26aug@hotmail.com




the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the
reasonableness of the accounting estimates made by Company's Directors, as well as evaluating the overall
presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinion on the financial statements.

Opinion

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid
financial statements, give the information required by the Act in the manner so required and give a true and fair
view in conformity with the accounting principles generally accepted in India:;

       a) in the case of the Balance Sheet, of the state of affairs of the Company as at March 31, 2019;

       b) in the case of the Statement of Income & Expenditure A/c, of the Surplus/Deficit for the year ended on
          hat date.                                                                                                 4rs
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       Without qualifying our report. we draw attention to the following matters:                           \'.~
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      1. The Company holds 194997 shares of Rs 100 each of Livelihood Improvement Finance Company of    :Esi    EE
                                                                                                         Meghalaya.
         However, consolidated financial statements were not prepared as per the requirement of Accounting Standard
         22 issued by the Institute of Chartered Accountants of India.
      2. Weare of the opinion that the company should cover its employees under Employees' State Insurance.
      3. No Insurance cover is available for Fixed Assets other than on vehicle. Morever Fixed Assets Register is not
         properly maintained
      4.   No reference vouchers nos. are mentioned in the vouchers, only cheque no & date is mentioned which lacks
           the internal control system and difficulty in tracking of cash book & ledger with the particular voucher,
      5.   Filling of vouchers are not in order. There is no any index for file keeping, vouchers, documents etc,
      6. There is no internal control on attendance of employee/staff. As the salary expenditure and employees are
         major, biometric attendance system should be installed.

      7    On the basis of our test check basis we found _that_in _the following cases no any Quotation/tender called either
           from atleast 3 parties or publicly

           a. Sanction Reference No-MBMA-12(3)/2012/90l-2/348 dated 26-01-2019 amounting Rs.2, 89,900.00 paid to
           Print Xpress (Invoice No. 1354). For the same no minimum three quotations or any tender were called,
           b. Sanction Ref No. MBMA/F& A / 13/2015/1978 amounting Rs. 1,12,690.00 paid to Kavita Devi for hiring of
           vehicle. For the same no minimum three quotations or tender were called
           c. Sanction Ref No. MBMA/F&A/13/2015/981 amounting Rs. 8,58,603.00 paid to Pinewood Hotel for training
           and refreshments. For the same no minimum three quotations or tender were called
.I
              d. Sanction Ref No. MBMA/F&A/13/2015/982 amounting Rs. 6,00,157.00 paid to Meghalaya tourist
.             Development Pvt. Ltd. for travel and tourism. For the same no minimum three quotations or tender were
I             called. Further no Invoices /vouchers etc were produced during audit and even no utilization certificate was
              attached.
             e. Sanction Ref No. MBMA/CLUMP/63/2018/122 amounting Rs. 2,31,280.00 paid to Administrative college
             staff of India for training. For the same no minimum three quotations or tender were called. No any
             attendance sheet produced during audit.
             f. Sanction Ref No. MBMA/F&A/43/2017 amounting Rs, 4,72,920.00 paid for the purpose of purchase of Fixed
             Assets. For the same no minimum three quotations or ant tender called.

         8   Bank Reconcilation Statement
             In BRS of East Khasi Hills and West Goro Hills uncleared cheques shown were undated. Staled cheques, if any,
             are required to be reversed.

         9 .Stale Cheques appeared in BRS of Bank A/c No. 34881466328, 37060133481 (SBI) need to be reversed

             Date of cheque             Amount                      Cheque No.               Remarks
             15/03/2018                 9500.00                     768214
             15/03/2018                 9500.00                     768215
             15/03/2018                 9500.00                     768216
             20/03/2018                 1980.00                     768230
             18/04/2018                 4080.00                     768319
             31/05/2018                 9350.00                     768474


     10 Late fees and interest paid for late submission of TDS return
            Quarters                    Date of submission of      late fees/interest for    Remarks
                                        TDS return                 late filling TDS return
            1                           01-08-2018                 Rs 220 for 24 Q.          Processed with defaults
                                                                                             24Q & 26Q DI.
                                                                                             01/08/2018
             2                          15.11.2018                  Rs 3000 for 26 Q and     Processed with defaults
                                .                                   3000 for 24Q             24Q & 26Q DI.
                                                                                             15/11/2018
             3                          01.02.2019                  Rs 220 for 26 Q.         Processed with defaults
                                                                                             26Q Dt. 01/02/2019




     11 Provident Fund contribution and Damages and Interests payable by the company for late filing of EPF return for
        the F.Y 2018-19 is detailed in Annexure-1. No any provision were made for the same in the F.Y 2018-2019,

     12 Long Outstanding advances for which no any utilization certificate received and the same is still showing under the
        head of advances. We suggest a proper action to be taken to get the Utilization certificate for the part of the
        advance utilized and accordingly account for the same. A proper control to be initiated for the long outstanding
        advance lying in the hand of the implementing agencies to ensure the effective and proper use of fund for the
        purpose it is granted. Find enclosed the list of Long outstanding advances vide Annexure 2
 / AMIT JAIN, FCA, LLB, DISA(ICA I), A.I.I.I                                    AMIT HEMRAJ JAIN & ASSOCIATES
• PARTNER
                                                                                CHARTERED ACCOUNTANTS
/ MEMBERS HIP No. 06 1870                                                       G.R. KALITA COMMERCIAL COMPLEX,
                                                                                ULUBARI, GUWAHATI- 781007
                                                                                PHONE: 98640-23853, 2461621


                                                            0                   Email: jainamit26aug@hotmail.com



 Report on the other Legal and regulatory Requirements

      1     As per the requirement of the companies (Auditor's Report) order, 2016 (the order) issued by the central
            government in terms of section 143(11) of the act, we give in annexure 'A' statement on the matters specified
            in paragraphs 3 and 4 of the order.
     Z      As required by section 143(3) of the act, we report that:
           a.   We have sought and obtained all the information and explanations which to the best of our knowledge and belief
                were necessary for the purpose of our audit.
           b    In our opinion, proper books ofaccount as required by law have been kept by the company so far as it appears from
                our examination of those books.
           c.   The balance sheet and Income & Expenditure Account dealt with by this report are in agreement with the books of
                account
           d.   In our opinion, the aforesaid financial statements comply with the accounting standards specified under section 133
                of the act, read with rule 7 of the companies (accounts) rules, 2014,
           e.   In our opinion there are no observations or comments on the financial transactions, which may have an adverse
                effect on the functioning of the company.
           f.   On the basis of the written representations received from the directions as on 31.03.2018 and taken on record by the
                board of directions, we report that none of the directors isdisqualified as on 31.03.2018 from being appointed as a
                directions in terms of section 164(2) of the act.
           g.   Report on the internal financial controls under clause (1) of sub-section 3 of section 143 of the companies act, 2013
                                                          s report.
                ("the act')- is enclosed an annexure to thi
           h.   With respect to the other matters to be included in the auditors' report in accordance with rule 11 of the companies
                (Audit and Auditors) Rules, 2014, in our opinion and to the best of our information and according to the
                explanations given to us;
                    e   As informed to us the company does not have any pending litigations which would impact its financial
                        position.
                    e   The company did not have any long-term contracts including derivative contracts for which there were any
                        material foreseeable losses.
                    e   There were no amounts which were required to be transferred to the"investor Education and protection
                        fund by the company.




          For AMIT HEMRAJ JAIN & ASSOCIATES.
          (CHARTERED ACCOUNTANTS)


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          cAAMIT1AIN
          (Partner)
          M.No.: 061870
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                                                                                               Place: Guwahati
          FRN: 325285E                                                                         Date: 05.09.2019
          UDIN: 19061870AAAABO4383
• tMIT JAIN, FCA, LB, DISA{ICAI), A.I.I.I                                     AMIT HEMRAJ JAIN & ASSOCIATES
    PARTNER                                                                   CHARTERED ACCOUNT ANTS
    MEMBERSHIP No. 061870                                                     G.R. KALITA COMMERCIAL COMPLEX,
/
                                                                              ULUBARI, GUWAHATI- 781007


I                                                                             PHONE: 98640-23853, 2461621
                                                                              Email: jainamit26aug@hotmail.com




    Annexure-A to the Auditors' Report

    The Annexure referred to in independent Auditors' Report to the members of the company on the financial statements for
    the year ended 31.03.2019, we report that:

           I.   (a) The company has not maintained proper records showing full particulars, including quantitative
                    details and situation of fixed assets.
                (b) The company do not have regular program me of physical verification of its fixed assets.
                (c) According to the information and explanations given to us and on the basis of our examination of the
                    records of the company, no immovable properties are held in the name of the company,
          ll,   The company in respect of its inventories:
         Th e company does not have any inventory throughout the financial year. According, physical verification of
                inventories does not arise.
         Ill.   The company has neither granted nor taken any loans, secured or unsecured to/ from Companies, firms or
         /      other parties listed in the register maintained under section 189 of the Companies Act, 2013.
         IV.    In our opinion and according to the information and explanations given to us, the company has complied with
                the provisions of sections 185 and 186 of the Act, with respect to the loans and investments made.
     •          The company has not accepted any deposits from the public.
         VI.    The central Government has not prescribed the maintenance of cost records under section 148(1) of the Act,
                for any of the services rendered by the company.
        VII.    According to the information and explanations given to us and on the basis of our examination of the records
                of the company, amounts deducted/accrued in the books of account in respect of undisputed statutory dues
                including provident fund, income tax, sales tax, value added tax, duty of customs, service tax, cess and other
                material statutory dues have been regularly deposited during the year by the company with appropriate
                authorities. As explained to us, the company did not have any dues on account of employees' state insurance
                and duty of excise.


                According to the information and explanations given to us, no undisputed amounts payable in respect of
                provident fund, income tax, sales tax, value added tax, duty of customs, service tax, cess and other material
                statutory dues were in arrears as at 31.03.2019 for a period of more than six months from the date they
                became payable.
       VIII.    In our opinion and according to the information and explanation given to us, the company has not defaulted in
                repayment of dues to financial institutions, banks and debenture holders.
        IX.     The company did not raise any money by way of initial public offer or further public offer (including debt
                instruments) and term loans during the year. Accordingly paragraph 3(ix) of the order isnot applicable.
       ~ ccording to the information and explanations given to us, no material fraud by the company or on the
                company by its officers or employees has been noticed or reported during the course of our audit.
        XI.     According to the information and explanations given to us and based on our examination of the records of the
                company, the provisions of managerial remuneration as provided under the provisions of section 197 read with
                schedule v to the Act is not applicable to the company.
AMIT JAIN, FCA, LLB, DISA(ICAI), A.1.4.1                                 AMIT HEMRAJ JAIN & ASSOCIATES
PARTNER                                                                  CHARTERED ACCOUNTANTS
MEMBERSHIP No. 061870                                                    G.R. KALITA COMMERCIAL COMPLEX,
                                                                         ULUBARI, GUWAHATI- 781007
                                                                         PHONE: 98640-23853, 2461621
                                                                         Email: jainamit26aug@hotmail.com




    XII.    In our opinion and according to the information and explanations given to us, the company is not a nidhi
            company. Accordingly, paragraph 3(Xll) of the order is not applicable.
    XIII.   According to the information and explanations given to us and based on our examination of the records of the
            company, the company has not made any preferential allotment or private placement of shares or fully or
            partly convertible debentures during the year.
   XIV.     According to the information and explanations given to us and based on our examination of the records of the
            company, the company has not made any preferential allotment or private placement of shares or fully or
            partly convertible debentures during the year.
    XV.     According to the information and explanations given to us and based on our examination of the records of the
            company, the company has not entered into non-cash transactions with directors or persons connected with
            him. Accordingly, paragraph 3(xv) of the Order is not applicable.
   XVI,     The company is not required to be registered under section 45-1A of the Reserve Bank of India Act 1934,




        For AMIT HEMRA]      JAIN & ASSOCIATES.
        (CHARTERED ACCOUNTANTS)




        CA AMIT JAIN
        (Partner)
        M.No.: 061870                                                                   Place: Guwahati
        FRN: 325285E                                                                   Date: 05.09.2019
      AMIT JAIN, FCA, LLB, DISA{ICAI), A.1.1.1                             AMIT HEMRAJ JAIN & ASSOCIATES
      PARTNER                                                              CHARTERED ACCOUNTANTS
      MEMBERSHIP No. 061870                                                G.R. KALITA COMMERCIAL COMPLEX,
                                                                           ULUBARI, GUWAHATI- 781007
                                                                           PHONE: 98640-23853, 2461621


I                                                   0                      Email: jainamit26aug@hotmail.com




     Annexure-B to the Independent Auditors' Report

     Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section 143 of the Companies
     Act, 2013 ("the Act")

     We have audited the internal financial controls over financial reporting of MEGHALAYA BASIN MANAGEMENT AGENCY
     OFFICE: LOWER NONGRIM HILLS: SHILLONG as of 31-Mar-2019 in conjunction with our audit of the standalone financial
     statements of the Company for the year ended on that date.

     Management's Responsibility for Internal Financial Controls

    The Company's management is responsible for establishing and maintaining internal financial controls. These
    responsibilities include the design, implementation and maintenance of adequate internal financial controls that were
    operating effectively for ensuring the orderly and efficient conduct of its business, including adherence to company's
    policies, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and
    completeness of the accounting records, and the timely preparation of reliable financial information, as required
    under the Companies Act, 2013.

    Auditors' Responsibility

    Our responsibility is to express an opinion on the Company's internal financial controls over financial reporting based
    on our audit. We conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls
    Over Financial Reporting (the "Guidance Note") and the Standards on Auditing, issued by CAI and deemed to be
    prescribed under section 143(10) of the Companies Act, 2013, to the extent applicable to an audit of internal financial
    controls, both applicable to an audit of Internal Financial Controls and, both issued by the Institute of Chartered
    Accountants of India. Those Standards and the Guidance Note require that we comply with ethical requirements and
    plan and perform the audit to obtain reasonable assurance about whether adequate internal financial controls over
    financial reporting was established and maintained and if such controls operated effectively in all material respects.

    Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial
    controls system over financial reporting and their operating effectiveness. Our audit of internal financial controls
    over financial reporting included obtaining an understanding of internal financial controls over financial reporting,
    assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness
    of internal control based on the assessed risk. The procedures selected depend on the auditor's judgment, including
    the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. We
    believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion
    on the Company's internal financial controls system over financial reporting.

    Meaning of Internal Financial Controls over Financial Reporting

    A company's internal financial control over financial reporting is a process designed to provide reasonable assurance
    regarding the reliability of financial reporting and the preparation of financial statements for external purposes in
  accordance with generally accepted accounting principles. A company's internal financial control over financial
  reporting includes those policies and procedures that:

 (1) pertains to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and
 dispositions of the assets of the company;

 (Z) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial
 statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the
 company are being made only in accordance with authorizations of management and directors of the company; and

 (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or
 disposition of the company's assets that could have a material effect on the financial statements.

              ations of Internal Financial Controls Over Financial Reporting
 Inherent Limit

Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of
collusion or improper management override of controls, material misstatements due to error or fraud may occur and
not be detected. Also, projections of any evaluation of the internal financial controls over financial reporting to future
periods are subject to the risk that the internal financial control over financial reporting may become inadequate
because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate,

oito
In our opinion, the Company has, in all material respects, an adequate internal financial controls system over financial
reporting and such internal financial controls over financial reporting were operating effectively as at 31-Mar-2019,


For AMIT HEMRAJ JAIN & ASSOCIATES.
(CHARTERED ACCOUNTANTS)




  ®-
CA AMIT JAIN
(Partner)
M.No.: 061870
                                                                              Place: Guwahati
FRN: 325285E
                                                                              Date: 05.09.2019
1 % NI-O19                                                      A  8I K·} 4
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 F Y 2018-2019                                                                  Annexure ·I
                                         Fianncial Year 2018-2019
   05/10/2017 "Being amount paid as advance Caslava             Adelbert                                                  25.000.00
               Value Chain Study under food start."                                                        .
   1 5103/2018 Being amount as advance for attending            Adelbert                                                 169.200.00
               training prograrnrne on value addition of        K harlyngdoh
               cassava Yam at Kerela from 15th to 23d
                             4    m

   19/0-4/2018 Being amount paid as advance to Adelbert                                        Adelbert                  184,300.00
               harlyngdoh, Intern(BRDC] tor monitoring and                                     Kharlyngdoh
               mentoring of the FBS at Mawphlang

05.09.16          Being amount paid as advance out of total       E shanpru                                              $0.000.00
                  budget of Rs 90880 for defraying expenses of
                  Community Mobilis  ation and training of Master
                    e            t»    i             1 AAAp
05.10.16          Being amount paid as total alloted advance                                   E shanpru                 40.880.00
                  for defraaying expenses of Community
                  modulation and training of master trainer foe
                  Megha·LAMP to E.Shanpru

4.11.16           Being amount paid as Advance for National        E shanpru                                            124,600.00
                  Exposure visit of 29 Participants to South India
                  (Bangalore. Cochin & Hyderabad) as
                  scheduled from the 5th Nov & 13th Nov 2016 to
              hr                      gpgg%   g pg   p


2.12.16       Being amount paidas Advance for meeting         E shanpru                                                  40,000.00
              contingency expenses for value chain study, for
              study of sampling from CIP and implement in 4
              villages each in EKH,WKH,WGH to E.Shanpru

  19/05/2017 [Being amount sanction to Shri E Shanpru, OSD, E Shanpru, OSD
                                                                                                                         95.900.00
             MSD for defraying expenses for conducting
             meeting with the member of the Market
             Committees to Garo Hill and Jaintia Hills
                     . ..
 01/08/2017 "Being amount sanction for meeting the              E Shanpru, OSD                                          413,520.00
            expenditure in connection with training of 18
            facilitators for the 6 Farmer Business School (FBS]
            for 3FBS in Mawphlang Block,(EKH] and 3 FBS in
            Dadengre block, (wGH]"
                                                                                                                .
  19/09/2017 "Being amount paid Cassaw value chain study E Shanpru, OSDO
                                                                                                                         50.000.00
             under food start in Meghlaya out of total
                                 J
                                              _p         py.   ry g£pp,yy
                                                                            o

 28/11/2017 "Being amount paid to E Shanpru, OSD for                                          E Shanpru, OSD            90.500.00
            training of 18 facilitators for farmer Business
              a         lj   e

 08/12/2017   Being amount paid towards 3rd Irstallement for State Rural                                            530.228.700.00
              construction of Rural Roads.                                                    Employment
                                                                                                     , I€DOE¢
 19/05/2017 [Being amount sanction to Meghalaya Institute                                     Meghalaya                 55.760.00
            of Natural Resources for defraying expenses in                                    Institute of
            connection with training for sensitization of                                     Natural
            Integrated Natural Resource Mangerent Plan                                        Resources
                                                pp
  06/11/2017 'Being amount sanction to Meghalaya Institute         Meghalaya            5.000,000.00
             Natural Resources (MINR) for generation of            Institute of
              1350 Village Resource Maps-Satellite                 Natural
             Imageneries in collaboration with NESAC,              Reoutces
                                o

  11/01/2018 Being amount sanction in connection with              Meghalaya               30.000.00
                Action Research Project on Popularization of       Institute of
                Medicinal and Aromatic Plants in mine-spoilt       Natural
                areas of Char-Charn, East Jiantia Hill,            Resources
  15/03/2018 Being amount sanction to MINR to meet the             Meghalaya              120.000.00
                expenses in connection with Action Research        Institute of
                Project on Energy Sector at Nong:iat Shella        Natural
                Bholagang and Wah Sohra under Laitkhroh-           Resources
                hatarshnong Block in East Khasi Hills District.
 01/06/2018 Being amount sanction to MINR towards                  Meghalaya             300.000.00
            procuremnt of Two numbers of Hydrpower in              Institute of
            connection with action research project on             Natural
            energy sector @150000 each at Nongriat                 Resources
 06/11/2017 "Being amount sanction to Meghalaya State              Meghalaya State    104,000.000.00
            Watershed Wasteland Development Agency                 Watershed &
            for Village Development Fund(VDF] and                  Wasteland
            Operating Fund [OF] of INRMP."                         Development
                                                                   Agency

                                                                   Fairborn Gatpoh         1,390.00
 15/06/2017 [Being amount paid to Fariborn Gatphoh,                 rborn Gatpoh
                                                                  Fai                      7,520.00
            Programme Assoc iates, Market Team as
            advance for MSD tour plan for 1pm in West
                      g     J




 16/05/2018 Being amount paid to Fairborn Gatphoh as              Fairborn Gafpoh         10.220.00
           advance toward field visit for 1PM to SG,SWGH
                  g   pg,       4p   pg




29108,/20 18 Being amount paid as advance for attending             rborn Gatpoh
                                                                  Fai                     12.000.00
           the Agritech 2018 at Bangalore from 31sf
            A      pg       g,       a    aa


08/03/2018 Being amount paid to Indian Agrbusiness           Indian                      75.000.00
           System Limited [AGRIWATCH} as a rersources        Agribusiness
           tees for giving training for business conclave on System Limited       .
           spices/Black Pepper. Long Pepper and Bay
           Leal) to be held on 9th and I0th March'18 of
14/03/2018 Being amount sanction to meet the                      Placement and         270,000.00
           expenditure for Orientation Programme on               Councelling Cell
           Business Management for Rural                          NEHU, TURA
           Entrepreneurs/Farmers, Traders at Department
           of Management, NEHU, TURS Campus,
25/06/2018 Being the advances paid to Lari Kupar       Sourobh                            2.000.00
           Lyngdoh, Saurabh Base and Fabian Malang tor Bose,MSD MBMA
            '4  4r 4py a ppygp

03/10/2018 Being amount paid as advances toward:                  Saurabh                40,738.00
          travelling expenses for attending the                   Bose,MSD MBMA
          workshop/interactive with the district team im
          Garo Hills region on the 4th & 5th October'2018
                                                                  .-   »
                                                                           ==
                                     to State Council of
04/09 /20 17 "Be ing am ount sa nction                                                           SCSTE Megha-                            6.225.000.00
            Science. Technology & Environment (SCSTE),                                           LAMP
            Meghaaya as 75% out of total project cost Rs
            83 lakh for project Technology testing and
               .                                     .             . ..           g


21/06/2018 Being amount sanction to SCSTE Meghalaya as SCSIE Megha-                                                                      2,054,340.00
           the lead agency of training cost of 540 lead LAMP
           {armer on Integrated Farming system as per
           Value Chain for 3 Days

 13/07/2017 "Being amount sanction to MIE as advance                                             Meghalaya                              71,413.,488.00
            fund for 2nd Qt 2017-18 Megha-LAMP for                                               Institute of
            implementation of the Livestock Component                                            Entrepreneurship
           Te      ·                ,1 A\Jp"

 15/11/2017 "Being amount sanction to MIE as advance                                             Meghalaya                              27,700.000.00
            fund for 2nd Qt 2017-18 Megha-LAMP for                                               Institute of
            implementation of the Livestock Component                                            Entrepreneurship
           [g                       4]A4pp


07/05/2018 paid to Donbok Walninag to meet the petty      DONBOK                                                                            35.000.00
             expenses during the CLAMP launch             yAMIA NG

27 /08/20 18 Being amount sanction towards organising one MINR CLLMP                                                                        18,700.00
             day inception cum sensitization workshop of
                                .
             community Led Landscape Management or
               .                       -

30/08/20 18 Being amount reimbursed for meeting the                                              MINR CLLMP                                 16,543.00
            expenditure in connection with consultative
                                               kg         4   p9   .
24 /09/2018 Being amount paid for conducting Block Level PK Marbani
                                                                  ang.                                                                      30.000.00
            Awareness Programme under Shella Bholagany Deputy Project
            C&RD Block, Sohva.                             ector
                                                         Dir

24/01/20 18 Being amount paidas advance towards                                                  lora Dhar                                  12.000.00
            refreshment for one day sensitization
                       g                   ,                               g g




15/05/2018 Being amount paid as advance towards field     Badajied Kupatr                                                                   10,190.00
            trip to Garo Hill Reaion                      p»Np%e

27/ 11/2018 Being amount paid as advance and to be        Jilkhialing                                                                       7.000.00
            covered from salary @ Rs 2000/- pm wet Dec'l8 K hong:ar

06/06/2018 Being amount paid to Prakash Chhetri as     Prakash Chhetri,                                                                     11,500.00
           advance for CLLMP meeting on gearing up for Manager                                                     .
           implementation w.e.f 61h-8th June'18        Finance

04/07/20 17 Being amount reimbursed to Shantanu                                                  JIC A                                     22.225.00
            Srivastava, for preparation of Landscape
            Community Forest and water Management
            Project for using the service of Shantanu
                                               lJl   Jo




21402/20 18 Being amount paid to City Hut Family Dhaba      JICA                                                                             1.953.00
            for Lunch during the J\CA meetin as on 21.02.17
            which as attended by the official

22402/20 18 Being amount paid to 40 Milestones for                                               JC.A                                          140.00
            refreshment during the JICA meetin as on
          [\       ,       pg[[pl              lo                  g   £, , 4 ,       g go   ,




22/02/20 18 Being amount paid to The City Wok tor                                                JICA                                         360.00
            refreshment during the JICA meetin as on
          1,       4   3)44k!                  g                   ..
20/0-4/20 18 Being amount paid to The City Wok towards
          ls   y           ..   . ,.           4          nA
                                                                                                 JC A
                                                                                                                 s ye4i
                                                                                                                          .                   9OO.00
                                                                                                             '            ·»   F,   3
       05/05/20 18 Being amount reimbursed to Tarbor Lyngdoh
                                                                                                JCA                               3,420.00
                       for supply of tea & snacks, resource person fee
                                         it of JICA team to
                       etc, during the vis
                       Mawphlang Sacred Grove on the 15th Apr'18
                       spent by the O/o The Hima Mawphang
                                          lg




       05/05/2018 Being amout paid to Heritage Club towards                                     JCA                             20,275.00
                  dinner held on the 16th Apr 2018 in honour of
                       fpg@8   r               4       "       e       P.

       05/05/2018 Being amount paid as reimbursement to RRBR                                    JICA                             3.000.00
                  Thabah for lodging and DA for 23d -25th Apr
                  2018 during the trip to New Delhi for JICA

      05/05/2018 Being amount paid to S.K Travel & Logistics for JICA
                                                                                                                                 4,431.00
                 local conveyance during the stay of RRBR
                 Thabah in New Delhi for 3 days for JICA project
       16/05/2018 Being amount reimbursed to Subhash Ashutosh JICA
                                                                                                                                24,348.00
                  against TA/DA to New Delhi to attend JICA
                  meeting including airfare

      21/05/2018 Being amount paid to L Micheal Kharsyntiew                                    JC A                              3.000.00
                 towards arrangement of lunch during the
                 meeting with JICA team as on 10/5/18
      21/05/2018 Being amount reimbursed to IBDLP against                                      JICA                             1 5,420.00
                 meeting petty expenses including food
                 bill, travelling cost etc during the visit of JICA in
                   g           ..                          4




      30/05/20 18 Being amount paid to Just Trippin toward;                                    JICA                             12.992.00
                   booking of air ticket of MR.RRBR Thabah for
                               e      gs,                                         pg   p pg


      16/07/2018 Being amount paid to Apsara Guest House                                       JICA                              4.000.00
                 towards accommodation of Shri Ranghu CFO,
                 GHADC, Tura Meghalaya from 19,4.18 to
                       -                       e           ,                lll




     28,/08720 17 "Being amount sanction to STCST, Shillong ,                                 State Council of             103.000.000.00
                  Meghalaya tor establishment of Livelihood                                   Science,
                  Incubation Kendras (LINKs) in 45 Blocks across                              Technology &
                   fa      @ha tes,

     06/11/2017 "Being amount sanction to State Council of                                    State Council of              2.500.000.00
                Science Technology {SCST&E] for procurement
                of two no.4 wheel vehicles@?10 akh each
                                                                                              Science.
                                                                                              Technology &
                                                                                                              .
                @cost of two trailers@ 1.Slakh each and                                       Environment
                Accessories llakh each,"
     23/03/2018 Being amount sanction for skill training                                      State Council of              7,919.520.00
                programme on Appropriate/Low Cost                                             Science.
                technology in collaboration with SIRD, etc

     28/05/2018 Being amount paid to Regional Offi ce Western Regional Office
                                                                                                         ..
                                                                                              Technology &

                                                                                                                              257.280.00
                Zone Tura as advance towards TA of            Western Zone,
                participants during training programme on     Tura

     04/09/2018
                                                   .
                Operative & Business Development for 2nd
                               g                                   a              Mm




                  Being amount sanction towards allotment cos! Regional Office                                               57 1.000.00
                  of DPMU for the FY 2018-19                                                  Western Zone.
                                                                                              g,»»

9.1.17            Being amount paid as advance for monitoring                                 Arindarr                        1 5.000.00
                                                                                                                 3,-
 .                visit on rural road construction for covering 6
                  -·       g   Ag     ,


                                                                                                              -- =· 5..4
23-3-17      Being amount paid as advanc cot TAi.e R;        Arindam             23 1.000.00
                                     t 115P-Uftarakhand fc
                       r exposure visi
             33000x 7 fi
            [4-rs% 2,_Q#pp3

  01/04/2018 Being amount towards personal loan              Arin dam              7.000.00
  21/05/2018 Being amount paid to Arindam Pachani as         Arindarr              8.000.00
             advance towards field visit to Garo Hils Region Pachani.
             tor supervision                                 Manager, M&E
 31/05/20 18 Being amount reimburs   e d to Arindam Pachani Arindam                17,351.00
             against excess expenditure during the visit to Pachani,
             Garo Hills for review & orientation programme Manager, M&E
             of M&E team as on 17th & 18th Mayv20l8
 11/06/2018 Being the amount paid to Arindam Pachani as Arindam
                                                                                   43500.00
            advance to Arindam Pachani for M&E          Pachani,
            practical training programme in New Delhi
           t.     I
                      .   ..      MN   MA
                                                        Manager, M&E
                                   Total                                    863,657,104.00
                                        MEGHALAYA BASIN MANAGEMENT AGENCY
                               (A Company registered u/s 25 ol Companies Act.1956)
                                    LOWER NONGRIM HILLS. SHILLONG : MEGHALAYA

                                            ALANE St}LT AT 'S1 03.20 19


       'attic,utars                                         Note      Figures as at tne        figures as at tne
                                                             No        end of cutren!           end of previous
                                                                     reporting period          reporting period
       Qty & uAB±TIES
       1} SnareHoder's Fund
           ] Snare C
           a          apitol;
             Authorised:
             1,00.00.000 Equity Shares of' 100/- each                  1.00.00.00.000.00        I .00 00 00.000 00

            Issued and Subscribed;
               5.060 Equity Shares of IO0 each called up
            and paid in full                                     I          5.06.000.00               5.06.000.00
                                                                                                      5
          b) Reserve and Surplus                             2                11 996.00                 11,996.00
          c) Money received against share warrants

      '2) Share application money pending allotment

      '3) Non-current Liabilities
         a) Long Term borrowings                             3        2,93.51.01.628.97         1,53.96.36.741 10

      4) Cuttent Liabilities
         a) Short-term borrowings
         b) Trade payables
         c) Other current liabilities
         d) Short-term provisions                            4            44,99,151.00     <          12.15,782.96
                                                                      294,00,94,783.97          1,54,13,46.528.06
  »   ASSETS
      1] Non-Current Assets_
         a) Fixed Assets                                     5           1 96.60.213.sa           202.,68.697.59
         b) Non-current investments
         c) Deferred tax assets (net)
         d) Long-term loans and advances
         e) Other non-current assets


      ?2 Current Assels
        a] Current Investments
        b} Inventories
        c} Trade Receivables                                5A       1.05,83.07.000. 00
        d) Cash and cash equivalents                         6         91,13,39,385.4 3          43,98,09.359.47
        e) Short-term loans and advances                     7         92.44,40.185.00\        1.05,49,20.47 1 .00
        f) Other current assets                                         2.63,48.000.00            2.63.48.000.00
                                                                     2,94,00,94,783.97         I 54,13.46.528.06




ta Amit Hemraj Jain & Associates
                                                                        Fo~~~ beholl ot 1hc: board
'uttered Accountants
r AWN 061870
tu $25285£
at.     tsfey/act)
riv et Shltoh

                                                                        "77
                                        MEGHALAYA BASIN MANAGEMENT AGENCY
                                   (A Company registered u/s 25 of Companie± Act,1956)
                                      LOWER NONGRIM HILLS SHILLONG MEGHALAYA




                                                                               Figutes as at tre       Figures as at tre
                                                                       Note
     I'articular                                                                end ot curer!          end Of previous
                                                                       No,
                                                                              reporting period         reporting pericd

   Gant recevea tram Planning Dep! utiiised towards Revenue
                                                                                15.47 10.227.89          10.67 91 135 15
   t pens@s (Megha LAMP]
   orant receved trom t#AD Uthe tawat revenue fr£                               '6 .98 2
                                                                                       0 434 09           1   66   29 387 03
                                                                        5
Grant received trotr MCLLAMP Used towards revenue txp                            1 50.57 518.55
   Grant received from Panning Dept. utilised towards Revenue
if                                                                               1,00.24 567 06
   t penses (CLtMP}


O ther income                                                           8        2,15,88.767.00               s4.95.176.00


Total Revenue (I        +   II)                                                 37 120   S1459           16,99 15,698 18

     I xpenses
     Cost of materials consumed
     Potchases ot Stock-in-trade
     Changes in inventories of finished goods wok-in-progress and
     Stock-in-Irade
     tmployee benefits expense                                          9
     finance Costs
     Depreciation and amortization expense                              5          53.,46.24605 ,             37.56 97 12
     Omer expenses                                                      10      24,93.21.695.16    Z      8.21 22.309 90

     Iota! expenses                                                             37,12.01.514.59          18,99,15.698.18

     'rofit before exceptional and extraordinary items and tax (Ill-
•I
     IV]

nu Exceptional iters

zit Polit before extraordinary items and tax {V - VI]

I    Itri@rfinary terns

     ralit betore tax (vii- VII]

t    Tax expense
     I) Current tax
     2) Deterred 1a»

il   Profit (Loss) tar tne period from continuing operations
     [IX-X}
fI
     lroflit/(loss) tram discontinuing operations

     tax expense of discontinuing operations

     tofit/(toss} from Discontinuing operations (after ta»]
     (XI- XI)

± Profit {Loss) tar   the period (XI   «   XIV]


                                                                                                          Cortd Page 2
     I   utt s 4       fy Coe
         I JC
     .14




'I   "X "       separate report ot even date



     I ~ 1 ~ ,t>rr·oJ JO n ~ l,>soc•Olt:S
     ( nteted Accountant
                                                   :d on bena' of tne
                                               I orF                    board
     ART4 061870
     IFt4 325285£
                                               o '" ' ~   ·                th
                                                                          o .... ,,,(/
     :. #oho
                                MEGHALAYA BASIN MANAGEMENT AGENCY
                           (A Company registered u/s 25 of the Companies Act,1956)
                              LOWER NONGRIM HILLS: SHILLONG: MEGHALAYA

             NOTES ANNEXED TO AND FORMING PART OF BALANCE SHEET AS ON 3151 MARCH, 2019

Ott 7        RESERVES E SURPLUS
                                                                                                  As Or
                                                             As or 31 03.2019
                                                                                               31,03.2018

                                                                        11   996   00              11,996.00


                               TOTA                                    ·11 996 O0                  II 996.00




TIOtE 4: 5HORI TERM PROVISION                                                  {a\! figures in Indian Rupees]

                         Particulars                                                             As Or
                                                             As on 31.03.2019
                                                                                               31.03.2019
      Megha LAMP
      Audit Fees Payable                                           1.06.200.00                     59.000.00
'     Provision for Taxation                                          4.684 00                      4,684.00
1     1DJ5 payale                                                     9 290.00                   I 18.039.80
a     PI Payable

                                                                             .00
                                                                   8.72 18±.00                  10.34.059 16
 '»   Salary Payable                                              20.58 .021 00
t     Stipend Payable                                                 2.500
I     Hooratium Payatte                                               7 .000 00

      CLUMP
' EPF Payables
      }91 001 State Project Management Unit
      3.01.001.{011.03 Employee Fund Contribution                  1 90.440.00                            0.00
      3.01 001.4011.04 £Erp!ayer Fund Contnbutior                  2.08.694.00                            0.00
      3.01.001.4011.05 1OS                                             9.5.000.00                         000
      }91. 002 District Project Management Unit
      3.01.002.(011.02 Employee Fund Contribution                  3.06.000.00                            0.00
      3.01.002.4011.03 Employer Fund Contribution                  3.35.328.00                            0.00

'SalaryPayable
 4.01.0014011.20 Niang Suan Ching                                       s 000.00                          0.00
 4.01.0014011.21 Charlene Syrrem                                        1.060.00                          0.00
 4.01.001,4011.22 Ksanbot Basaiawmot                                    $.750.00                            0
 4.01.001,4011.22 Sanjeev Shank                                    1.80.000.00                              0
 4.01.001.(01).22 Binu Malhotra                                    1.62.000.00                              0

                                                                  44,99151.00                  12 15,782.96


         \.
         \-
      For Amit Herta] Jain & Associates                     ~nd on ber.olf or 111e board
      Chartered Accountant!
      MRN: 061870
      FRN; 325285£                                          Director
      Date   (/es/og
      ace      le//,


                                                                                               "
 I
                                                   MEG#ALAYA BASIN MANAGEMENT AGENCY
                                             (A Company registered u/s 25 ot the Companies Act,1956)
                                                 LOWER NONGRIM HILLS SHILLONG : MEGHALAYA

                               NOI€S ANN{XRD TO AND FORMING PAR! OF BALANCE SM(RT ASON 31$1 MARCA, 7019
     1 J OTHER LONG TERM LIABILITIES                                                                (a    figures in incfian Rupees]
     Partlc ular                              [ Notes                As on 31.03.2019                                     As on 31.03 2018
      af iecee ftom pla nni ng Leplf,




II
         out ot Megha\aya   Megna LAMP
         rmning Balance                                  1,45,52,38.440 48                                      4,65,90.426 63
     'lot Berlo Inc ore                                                                                            3,10.803 00
     off Received during the year MLAMP
     o Ipenditute to the extent utilised
                                                 12       96.65,78.925 00     ✓                              1.51,50.00.000 00

     at Revenue Epend»ture MALM?                           1$,47,10,227 89                                       10.66.62,789 15       1,45,52.38. 440 48
                                                         2.26,71,07,137.59
      lit Ependitote in©  unfed for CLLMP
     inc eivgble frorn Megta LAMP {[As per
     +   on0fro]                                             66,12,717.94           2.27.37   19.855.$3

     +@ant received from FAD tor Megha
     y A8AP
     mugh planning Dept.Govt of
     A0ghglya
     ·pining Balance                                       (7,4301,931 03}                                       {1,30.20.544 OO}
     Ad Received during the year
     to Expenditure to the extent utilised
                                                 12        16.,30.28.075 00   \                                   1,53 48.000.00

     tot Revenue Expenditure                               16,98.20.434 .09
                                                                                      (8,10,94,290.12}           7.66.29,387.03          (7,43,01,931.03)
     want received torodd ®ark CLLM
     through planning Deptt, Govt. of
     Mghalay       a
     Opening Balance                                                   .
     AI Received during tne year                            1,45,14,069.57
     tot
     venue Expenditure                                      1,590.57,518.55              -5,43,448 98

     'want received tom Planning Dept,
     LAMP
     ovt, of Meghalaya
     opening Balance                                                   .
     Ad Received during the year                          62.41,85,930 43
     to
     wrvenu0 Expe nditure                                  1,00.24,567.06
                                                          61,41,61,36337
     to: Expenditure incurred frorn Megha
     I AMP
     to b0 re-imbured {As per Contra]                        66,12,717.94             60,75,48,645.43
                                                                                                             .
     tarable to MBDA tot expenses incurr
                                       ed
     opening Balance                                       15,87.00.231.65                                       10,79.82.7 14.25
     Aft' Addition during the year MLAMP         II        -2.32.29.364.54            13,54,70,867.11             $,07,17,517.40         15,87,00.231.65




                            TOTA                                                    2,93,51,01,628.97                                  1,53,96,36,741.10




     •• llrnll ~int A!IOCiolet                                                    ~ond on beholt ot :ne txxlro
         hortere Accountant
     ARN, 061870
     4 325285£                                                                Diec toe
     sac.i65fss/he9
      we.36ik6/
                                        MEGHALAYA BASIN MANAGEMENT AGENCY
                                (A Company registered u/s 25 of Companies Act,1956)
                                   LOWER NONGRIM HILLS : SHILLONG : MEGHALAYA

    ~If: SA : TRADE RECEIVABLES
        0                                  PARTICULARS
•                                                                                                    Year
    I       Megha-LAMP                                                                 2018-19              2017-18
            Grant received from Planning Dept, -GOM Share                                                             .
.           receivable from MBDA
            Grant received from Planning Dept, -IFAD Share receivable
                                                                                        58.73.34.000.00

            from MBDA                                                                     4,22,73,000.00              .
    2       CLLMP
            Grant received from Planning Dept, -GOM Share
            receivable from MBDA                                                        42.87.00.000.00               .

              go,
                                              Total                                    1,05,83,07,000.00              .
                    l\
              '     T
                    sl   4


            For Ainit Hemraj Jain & Associates
                                                                                         d n behalf of the board
                                                                                      Forr
            Chartered Accountants
            MRN; 061870
            FRN: 325285E
                                                                                                 ·          44----5
            Date :
            Place : shlioklg
                             5/69/st9                                                 m,. ,~                "'"''( I
I                                MEGHALAYA BASIN MANAGEMENT AGENCY
                            (A Company registered u/s 25 of Companies Act,1956)
                               LOWER NONGRIM HILLS : SHILLONG : MEGHALAYA

              NOTES ANNEXED TO AND FORMING PART OF BALANCE SHEET AS ON 31ST MARCH, 2019
                                              MLAMP
 Note 6: CASH AND CASH EQUIVALENT
                        Particulars                           all figures in Indian Rupees
                                                               As on 31,3.19        As on 31.03.2018
 Megha-LAMP
 L.Cash in hand                                                      3,885.00                    20.50 1.00
2. Cash at Bank-SB A/C                                       40,70,89.56 1.20            17,43,06,385.82
 3. Cash at Bank-current A/C                                    94,41,454.50                 94,24,555.50
 4.Cash at Bank (DPMUs)
with SBI A/C Nos.
South West Garo Hills (35276977968)                           1,74,30.959.50               1,30.,48,954.00
MBMA,New Delhi (6007101 10007466]                                3,02.499.13                  4,93,864.80
East Khasi Hills                                              4,02,75,488.00              3,48,45,659.50
East Garo Hills {35063074345]                                 2.75.28.035.50              2,38.72,350.00
East Garo Hills (Cash]                                                 217.00                                  a


North Garo Hills {35062659371)                                1,17,94,7 42.00              1,44,81,303.00
South Garo Hills (35170922918)                                5.24,35,9 17.00             4,62.45.300.00
East Jaintia Hills                                              99,63.256.50               1,19,18,329.00
West Khasi Hills                                              1,42.44,544.30               1,38,15.843.50
west Garo Hills [35052824519)                                 5,06.14,865.50              4,19,04,628.50
West Jaintia Hills[34966065208)                               2.60.49,939.70              2,39,81,319.60
Ribhoi                                                        2,46,09.142.50              2.03.01,929.00
South west Khasi Hills                                        2.20,39,320.75              1,11,48,436.25

                                                 M-CLLMP
 I .Cash in hand                                                         50,997.00,    J
2.State Project Management Unit
State Bank of India(3800 4603628)                                  16.08,10,919.50, Z                          a


3.Cash at Bank (District Project Management Urif ]
with $BI A/C Nos.
East Khasi Hills                                                                               »
State Bank of India(3809 8815113)                                    19,00,670.50     \Z                       .
South West Khasi Hills
state Bank oft India[3800 3165334)                                    2.24,829.15 \                            .
East Jaintia Hills                                                                 r
State Bank of India(38109513431)                                     32.05,343.50' \                           .
 Ribhoi District                                                                           am
State Bgnk of India(38173779938)                                   1,47,35,531.50     J                        .
West Garo Hills                                                                                .
State Bank of India(38105307228)                                     $9,44,635.50 \

                                                                                           -
                                                                                                               a


North Garo Hills
State Bank of India(38120010249)                                   1.03.38.753.20 IN

                                                                                           -
                                                                                                               e


South Garo Hills
State Bank of India(3808 446912931                                    3.03,877.50 t/                           .
                        Tolol                                     91,13,39,385.43                  43,98,09,359.47

                                          =he
              J Jain & Associates
I or Ait Hemraj                         4,A3ass
                                       4s,-°  'J                   F r    d on behalf of the board
Chartered Accountants
MRN; 061870
1Raw. 32seq_,
Date :  s/e/2st9
Place : Shillong
    I                            MEGHALAYA BASIN MANAGEMENT AGENCY
                            (A Company registered u/s 25 of Companies Act,1956)
                              LOWER NONGRIM HILLS : SHILLONG : MEGHALAYA

        NOTES ANNEXED TO AND FORMING PART OF BALANCE SHEET AS ON 31ST MARCH, 2019

          NOTE 7 : SHORT TERM LOANS AND ADVANCES              (all figures in Indian Rupees)
j
                              Particulars              As on 31.03.2019          As on 31.03.2018

             l    Advances (As per Note 7A)              89.69.18.934.00 \         1,02.68.88.9 30.00
             2.   Advances for Road construction          2.73,83.877.00              2,73,83,877.00
             3.   Advances for expenses                                                  5.10.290.00
             4.   IDS Receivable                              1,37.374.00                1.37,374.00

                           SUB - TOTAL - (A)             92.44,40.185.00           1,05.49.20.47 1.00




                                                               and on behalf of the board


                                                                                      a
                                                     ·®-
                             MEGHALAYA BASIN MANAGEMENT AGENCY
                        (A Company registered u/s 25 of Companies Act,1956)
                           LOWER NONGRIM HILLS : SHILLONG : MEGHALAYA

 ANNEXED TO AND FORMING PART OF BALANCE SHEET AS ON 31ST MARCH, 2019

7 A: Details of Advances as on 31.03.2019
                               Megha LAMP                                                          DP MU
  JH     JL Rynthathiang, Manager
                                                                                                               31.,500 .00
         MBDA
  EK H                                                                                                      20,34,006.00
         EFC Laitkroh
                                                                                                                       50.00
        Advance to Wahsohra
                                                                                                               1,50,000.00
        Advance to Nongriat
 WKH Bansuklang Syiem                                                                                          1.50.000.00
                                                                                                                    1,000.00
        Meloma Nongrum
                                                                                                                  45.000.00
        Peaceulda Rynthathiang
                                                                                                                  20.000.00
        Pynshaibor Nongsiej
        Bhavis  hya LBI                                                                                           25,000.00
                                                                                                              6,96.650.00
        M/s New Age Steel Industries. DIC Shillong LBi
 SW H Manash Chaliha                                                                                         13,05.072.00
                                                                                                                 40.800.00
       Malvern B K Lyngskor
 EGH Rodrick M Warjri                                                                                            37,000.00
                                                                                                                  10,893.00
       Jamuna D Marak
                                                                                                                  17,600.00
       Newborn R Marak
 NGH Stat!                                                                                                        10.000.00
                                                                                                            1 4,16,000.00
       Karkutta Area Banana
SGH Stat!                                                                                                     1.00.000.00
                                                                                                            17,83,493.00
       BDO, Baghmara C&RD Block
                                                                                                            1 2,00,000.00
       BDO Gasuapara C&RD Block
                                                                                                              9.00.000.00
       CEO, Baghmara Miunicipal Board
SWGH Bollongre VEC NRM Intervention                                                                           7.00.000.00
                                                                                                                30,000.00
       Digligre VEC NRM Intervention
                                                                                                                30.000.00
       Dingampara NRM Intervention
                                                                                                                30,000.00
       District Horticulture Office
       District Project Manager                                                                              3,96.000.00
                                                                                                                36.000.00
      Kentrikana Vec NRM intervention
                                                                                                                30.000.00
      Kuligre VEC NRM Intervention
      MMPCS                                                                                                     30.000.00
      Staff                                                                                                     59,500.00
                                                                                                                95.800.00
      BDO ZkZak C&RD Block
                                                                                                           18.00.000.00
      Kalaichar IVCS
      Secy Committee, GHADC
                                                                                           .                 2.70,000.00
WGH Advance to Baldilla T Sanama                                                                             7,00.000.00
      Advance to Balsara                                                                                          3.000.00
                                                                                                                10.720.00
      Advance to Celline
                                                                                                             1,36.380.00
      Adygnce to Director Tourism, Tura
                                                                                                               21.000.00
      Advance to Dr Satabhisa Sarkar
                                                                                                               31.500.00
      Adygnce Io Fedira Steplina Marak
                                                                                                                 3.000.00
      Advance _to Grikseng Marak,ERP Tikiikillo
                                                                                                               80.780.00
      Advance Io Lispeth Sangma.ERP Selsello
                                                                                                               80.600.00
     Advance Io Nino Mgrak. ERP Dadengare
                                                                                                            2,39.250.00
     Advance to Ni    ssan Chukame
                                                                                                              -11,500.00
     Advance to Suiib
                                                                                                            1,01,140.00
     Advance to Tgngchina Marak,ERP Selsella
                                                                                                               87,250.00
     Advance to V Valentine,DPM
                                                                                                               10.570.00
     Aiiare IVCS
     Amritay Kr. Hajong                                                                                        10,000.00
                                                                                                                 5.200.00
     Apollo R Sanama
                                                                                                                 2.000.00
     Ashdica A Sanama
                                                                          --7777&±                               2.000.00
     Bakrime IVCS
     Bipul Rabho
                                                                  6--11-AR,                                    10.000.00
                                                                  4& {34¥ 32                                     7.500.00
     CEO, SMELC Turo
                                                                 4Z rg MO  5A                                   2.000.00
     Chiname M Marak                                             {]1 1           ·535£              n           7,500.00
     Churik R Marak
     Dipayan Haiona
                                                                 y. Ca           ..... ). ......   i: I         7.500.00
                                                                        __.!--
                                                                      ;l.
                                                                                               .'8
                                                                                                 ,
                                                                                                                2.000.00
I
             Dokrargre IVCS
                                                                            10.000.00
             Forthingbirth Ch. Marak
             Jangrapara IVCS                                                 2.250.00
                                                                            10.000.00
             Jester Ch Morir
             Kishore Hajona                                                  7.500.00
                                                                             2.000.00
             ribath A Sanama
                                                                             7.500.00
             Madan Mohan Dutta
                                                                           93.,330.00
            Mohan S Sanama
    I       Panthi Offset                                                    7.500.00
I           Pedaldoba IVCS
            Rahul Agency
                                                                             7.717.00
                                                                           10.000.00

I           Rinaaiare IVCS
            Rongmali IVCS
            Roshan Prasad Srivastava
                                                                          64,756.00
                                                                           10.000.00
                                                                           10.000.00
                                                                             6.080.00
            Saljrana R Marak
                                                                            2.000.00
            Sharma Automobiles
            Sillanq N Marak                                               80.136.00
                                                                            7,500.00
           Siinang A Sanama
           SMELC Dakopare                                                   2.000.00
           Songadingre IVCS                                               65.850.00
                                                                          10.000.00
           Supam R Marak
           Tangkame R Marak                                                 7.500.00
           Trisibel Marak                                                   3,050.00
           Tura Service Station                                           69.000.00
           Uchen Sanama                                                   97,044.00
           Abokare                                                          7.,500.00
           Adinaare                                                    3,20,000.00
                                                                       3.20.000.00
           Advance tg Damgchiga Badolare
                                                                       3.20,000.00
           Advance to Gonda Apalare
                                                                       3,20,000.00
           Advance to Gonda Chibolare
                                                                       3.20.000.00
           Advance to Hatoaaon
           Advance to KHokapara                                        3,20.000.00
                                                                       3.20,000.00
          Advance to Lower Katonare
          Advance to Rengaiqre                                         3.20.000.00
                                                                       3.20.000.00
          Advance to Upper Darenchiare
          Aigre Dochinqkre!                                            3.20.000.00
          Aijigre                                                     3.20.000.00
          Aminaokare                                                   3.20,000.00
          Bgkrime IVCS Bolsalqre                                      3.20.000.00
          Bikonare                                                    3.20.000.00
          Boldokaare                                                  3.20.000.00
          Bollonqre                                                   3.20.000.00
          Cheranqare                                                  3.20.000.00
          Chibonaaare                                                 3.20.000.00
          Chinaramare                                                 3.20.000.00
         Chisimokare                                                  3.20.000.00
         Daaa\are                                                     3.20.000.00
         Dariare                                                      3,20.000.00
         Dilsigre                                                     3.20.000.00
         Dinan apara                                                  3.20.000.00
         Gondopara                                                   3.20.000.00
         Kakunanaare                                                 3.20.000.00
         Kosidamare                                                  3.20.000.00
         Lower Shyamnaqar                                            3.20.000.00
        Marakpara                                                    3.20.000.00
        Meqongqre                                                    3.20.000.00
        Model Gittim                                                 3,20.000.00
        Nawalqte                                                     3.20.000.00
        Petchuc                                                      3.20.000.00
        Rabonqare                          , ,.    .8   463%
                                                                     3.20.000.00
                                                                     3.20.000.00
        Rarnbatqre
        Rembi Amal
        Rochon para
                                           •
                                           I
                                                (:p

                                               !U
                                                         \Q+
                                                            V>
                                                                     3,20.000.00
                                                                     3.20.000.00
                                           :   3A> 3A5               3.20.000.00
        Rongchuqre
        Rongmatchokare                     a
                                               ±      ...... /   :
                                                                     3.20.000.00
                                                                     3,20,000.00
    r:        Ireshblrth Marak
              Ujingare
              Upper Chidinanare
                                                                                                             1.120.00
                                                                                                          3.20.000.00
                                                                                                          3.20.000.00
         I    Upper Kalaparc
                                                                                                          3.20.000.00
              Upper Khatonqte
                                                                                                          3,20.000.00
              Upper Khonqraparo
                                                                                                          3,20.000.00
              Advance to Phuleswar                                                                          22.000.00
              Advance to Billybon Sanama
                                                                                                            22.000.00
              Advance to Walbright Sangma
                                                                                                            22.000.00
              Advance to Jester
                                                                                                            22.000.00
              Advance to Uchen                                                                              28.000.00
              Advance to Bipul Rabha                                                                        22.000.00
              Advance to Jimbirth
                                                                                                            22.000.00
              Advance to Tikrikilla EFC                                                                   2.10.000.00
              Advance to Dadenqare EFC                                                                   2.10.000.00
              Advance to Selsella EFC                                                                    2.10.000.00
              ADVANCE TO Jachanq                                                                           96.190.00
                                        Total (A)                                                     3,09,18,277.00

              Note 7 A : Details of Advances as on 31.03.2019                                   PMU
              Access to Markel
                 Adelbert Kharlynqdoh
                                                                                                      3.78,500.00
                 E Shanpru. OSD
                                                                                                     10.68.300.00
                 Stgte Rural Employment Society (SRES]                                            53.02.28,700.00
              Enterprise Development
                 Naibalaaihun Marbaniang, Programme AS5SOCiates, (NRA                                      25,900.00
              Inclusive Supply Chain
                  Atfra Syiemiona                                                                          11,000.00
                  Aibor Nonqkhlaw
                                                                                                           33.020.00
                  AS Sutina. OSDISC
                                                                                                         2.34,000.00
                  Banterbie Nonarum
                                                                                                            8.000.00
                 Banitin Pathaw                                                                            14,400.00
                 Chiname Ch Marak                                                                        1.01.000.00
                 Hubert Dienqdoh
                                                                                                           28,580.00
                 In@ign Institute of Crop Processing [Regional Centr                                       5$9,000.00
                 Jebit M Sanqma
                                                                                                           83.580.00
                 Judith M Sanama •                                                                         24,140.00
                 Lamborius Khark.onaor                                                                     25,960.00
                 Peacefulda Ryntathina
                                                                                                           19,140.00
                 Prabha Dienadoh
                                                                                                           16,140.00
             INRMP
                 Director Soil Conservation Training Centre. Byrniha                                     3.98.200.00
                 Fabian Malana
                                                                                                           10,000.00
                 Larisa Khgrkongor, Programme Associates, INRM                                             38.000.00
                 Meghalgyg Institute of Natural Resources                                               55,05.760.00
                 Meghalaya State Watershed & Wasteland Development                                10.40,00,000.00
                /Agency
             IPM                                                             ,.
                Fatibotn Gatphoh, Programme Associates. Market Team                                      1,06,680.00
                Indian Agribusiness System Limited                                                         75,000.00
                Jonathan Marbaniang, Programme Associates, Market T                                       . 18.550.00
                Placement and Councelling Cell NEHU. TURA                                                2.70,000.00
                Saurabh Bose,MSD MBMA                                                                    1.53.938.00
             Knowledge Services Division
              Arindam Pachani. Manager. M&E                                                             3.21.851.00
               Badon/ang Warjri
                                                                                                          47,300.00
               Macdonald S Kharbudor                                                p                      4,410.00
                                                                       --'    [#j

               SCSTE Meaha-LAMP                                   g
                                                                                        <®, N          82.79.340.00
             Livestock                                         ot/ r FY.
                                                              .-p {Ze!
                                                                                          \"o
               Meghalaya Institute of Entrepreneurship            : {y 4 NC                VA         9,91,13.488.00


I
             LOAN & ADVANCES CLLMP
               DONBOK WANNIANG
                                                               "'      » A= I;
                                                                       j
                                                                      !'

                                                                      c: 'j!I                             35.000.00
                                                             om
                  MINAR CLAMP                                                                     35.243.00
                  P K Marbaniang. Deputy Project Director                                         30.000.00
               MBDA
                  Iota Dkhart                                                                      12.000.00
               Rural Finance (IVCS)
                  Badajied Kupatr Dohling                                                         10.190.00
    I             Madam upgr Kharmudai, Relationship Manager, FSD
              Salary Advance:
                                                                                                3.35.000.00

                  DPMU West Jia         lls Advance Salary
                                  ntia Hi                                                          1 6,600.00
                  Baffindarisa Lyngdoh                                                            15,000.00
                  Bansara Marbainianq                                                                  -1.00
                  Blessingstar Tynsonq                                                             2.000.00
                  Caciltia Grecia Thanqkiew                                                       38.000.00
                  Damaphisha Khyriem                                                               6.900.00
                  Gary Cooper A Lynadoh                                                            2,500.00
                  Hira Singh                                                                      16,000.00
                 Ksanbor Basaiawmoit                                                              11,500.00
                 tarry Kupar Swer                                                                  8.000.00
                 Minila Suiam                                                                      6,469.00
                 Niang Suan China                                                                 20.334.00
                 Olat Dhar                                                                        10.000.00
                 Suklana Phanbuh                                                                 -27.499.00
              Travel Expenses
                 Jikhialing Khonqsar                                                                7,000.00
                 Prakash Chhetri, Manager Finance                                                  11,500.00
              J1CA                                                                               1,16.464.00
              Opal Roy Lyngdoh                                                                     22.140.00

              Parsist K Marak                                                                      24,140.00
              Paul Manna                                                                            1,500.00
              Ritchena A Sanama                                                                    50.500.00
                                                         onment
              State Council of Science, Technology & Envir                                   11,34,19,520.00

              Regional Office Western Zone. Tura                                                8.28.,280.00
                 Total (B)                                                                 86,57,66,157.00

                                                                                                               I
              TOTAL (A + B)                                                                89,66,84,434.00

        CLLMP
           I  P.K Marbanianq                                                                     15.000.00
          2   B.Rumnona                                                                        2.00,000.00
          3   Bansara Marbanianq                                                                  6,600.00
          4   Suhsienamon Latina                                                                  9.600.00
          5 [Pynshngain Skhemlana Rynmmai                                                         3,300.00
             Total C
                                                                                               2,34,500.00         J
             GRAND TOTAL(A +B + C)                                                         89,69,18,934.00



,m ~: & ASsociotes                                                               on behalf of the board
rtered Accountants
I: 061870
325281                                                              Dire+ :tor
r       :0    e9
e :Shi!~
                                      MEGHALAYA BASIN MANAGEMENT AGENCY
                                 (A Company registered u/s 25 of Companies Act,1956)
                                    LOWER NONGRIM HILLS : SHILLONG : MEG HA LAY A

         Note 8: Other Income
    '
                                    Particulars                                        As on
                                                                                                     As on 31.03.2018
I                                                                                   31.03.2019
  ][Megha -LAMP
    Bank Interest of Savings Account :
    MBMA, PMU, Shillong                                                             1,06.92.981.00            54,60.511.00
                          DPMU:
                                    EK H                      13,68.728.00                                       91,396.00
I                                  WK H                        4,74,011.00                                       83,480.00
                                  SWKH                         4.,82,002.00                                      30.662.00
                                    EJH                        4,91,083.00                                       64,980.00
                                   WJH                         9,94,960.00                                     1,26.535.00
                                RIBHOI                         8,36.854.00                                       57,507.00
                                   EGH                         8,82.47 1.00                                      28.202.00
                                  WGH                         12,03.045.00                                     1,34,036.00
                                   NGH                         4,91,117.00                                     1,16,997.00
                                   SGH                        18,11,400.00                                     1,27,334.00
                                 SWGH                          5.22.216.00                                     1,40,979.00
                             NEW DELHI                            17,762.00                                      32.557.00
                                                                                     95,75,649.00

        Fund received from MINR : West Jaintia Hills                                    1 5.000.00
        Fund received from MiNR : East Khasi Hills                                      11,000.00

        Fund received from BDU, North Garo Hills District                                     .               2.47.500.00
                        a

        CLLMP+ \N/ lS
        Bank Interest of Savings Account :                                                               ,
        MBMA, PMU, Shillong
                                                                                     11,75,105.00    Z                .
                              DPMU:
                                        EKH                      8,456.00                                             lg




                                     SWKH                        1,707.00                                             .
                                        E JH                    14,232.00                                             .
                                    RIBHOI                      67.609.00                                             a


                                     WGH                        24,421.00                                             .
                                       SGH                       2.607.00                                             .
                                                                                      1,19,032.00
     r,
Total\ ].                                                                       2,15,88,767.00               67,42,676.00

For A~H  ~j Join & Assodoles
Chartered Accounlonts         ~     . ~
                                           ±
                                                                                ,i.~
                                                                              For           beholl or the board
MRN: 061870

ate :
          5
fRN: 32528!
                0s/69/2019
                             /2.._
                                 "': FR
                                          (
                                         {j       szsly
                                                                              to
Place : Shillong                          \±\ Di...........
                                          3
                                           "Ao
                                               \35,
                                                  s4
                                                    -t5
                                                                                                                  I
r:                          MEGHALAYA BASIN MANAGEMENT AGENCY
                       (A Company registered u/s 25 of Companies Act,1956)
                          LOWER NON GRIM HILLS : SHILLONG : MEGHALAYA


     Note 9: Employee Benefits Expenses
                         Particulars                                Year
     Megha LAMP                                         2018-19               2017-18
     Salary of District staff [DPMU)                    5.15,22,389.77        5,07,06.822.00
     Staff Salary PMU MLAMP                             4,98,54,813.01        5,33,30.369.16

     TOTAL (A)                                         10,13,77,202.78       10,40,37,191.16

     CLLMP W'S
     Salary of District staff {DPMU)                      92,06.751.60                   .
     Staff Salary PMU                                     59.49,619.00                   .
     TOTAL (B)                                          1,51,56,370.60                   .

     GRAND TOTAL (A + B)                               11,65,33,573.38       10,40,37,191.16




     For~~Join & Associates                        ~od '" beMH ol lhe borud
     Chartered Accountants
     MRN; 061870




                                                                                     ;
     FRN: 325285£E                                Director                    D~
     Date :   65/69/459
     Place : sfltonb
']                           MEGHALAYA BASIN MANAGEMENT AGENCY
                        (A Company registered u/s 25 of Companies Act,1956)
                           LOWER NONGRIM HILLS : SHILLONG : MEGHALAYA

         NOTES ANNEXED TO AND FORMING PART OF BALANCE SHEET AS ON 31ST MARCH, 2019

 NOTE: 10: OTHER EXPENSES                                                                        Amount
 Meqha LAMP
 Indirect Expenses                                                                                           .
 Training and Exposure Visit to IIP Kolka1ta                                                        6.,39,000.00
 Renovation of SGSY Market Complex                                                                  6.62.500.00
 Bank Charges                                                                                       4,31.078.07
 EPF Late Fine                                                                                      3.24.130.00
 Travelling Expenses ND                                                                             8.50.562.00
 Honorarium ND                                                                                      1,12.667.00
 Stipend ND                                                                                            30.000.00
 Electricity Expenses ND                                                                                  727.00
 Rent ND                                                                                            2.11,869.00
 Other Expenses ND                                                                                  4,31.091.00
 Professional Charges ND                                                                               23,600.00
 IT Late Fees                                                                                          38.160.00
 Statutory Expenses.                                                                                   83.100.00
 Jica Expenses                                                                                          6.300.00
 10.A.1, Integrated NRM                                                                                      .
  10.A.1.5.5 Training                                                                                        .
  10.A.1.5.5.104.District level Workshop                                                            4,57,250.00
  10.A.1.5,5,105.Quarterly meetinas at state level                                                     75.500.00
  10.A.1.5.5.106,INRM plans + VRM /CPs formulation                                                  5.04,880.00
  10.A.1.5.5.100.1rainina villaae facilitators                                                      1,69.369.00
  10.A.1.5.5.107.800k-keeping and project management at cluster level /g                               90,475.00
 10.A.1,5.7 Goods, Services and Inputs                                                                       .
 10.A.1,5,7.103 PRA Exercise for Preparation of INRMP                                             1,06.57.439.00
 Grant & Subsidei                                                                                            .
 VDF First Instalment                                                                             1,43.95.100.00
 11.8.1. Intearated Villaae Cooperatives                                                                     .
 l I .B. 1.5. l l Ooerotino Costs                                                                            .
 11,B,1.5.11.100.0peratina cost- Miscellaneous                                                      1.00.083.00
 11,8.1,5.11.101.Quarterly Review Meetina (FSD with BDUs/ EFC)                          •             47.150.00
 11.8.1.5.11.102.IVCS Core Group Meetings                                                             l l.230.00
 11.8.1.5.11.103.1A/DA of staff                                                                       16,610.00
 11.8.1.5.5 1rainina                                                                                         .
 11.8.1.5.5.100 Training IVCS Staff                                                                    42.7 60.00
 11,8.1,5.5.102 Awareness Proaramme at Vittaae Level for IVCS                                       1.99.658.00
 11,8.1.5.5.107.Engagement of TSP for Tool Kits. IVCS Board Member                                 18,86.045.00
 11,B.1.5.5.108. Trainina Cum Awareness Proaram                                                     2.,68,920.00
 11.8.1.5.5.109.Troining of Stoff tor IVCS (FSD, BDU. MCAB, Cooperolion                                18.000.00
 Department)
 11.8.1.5.5.11 1.Training of Master Trainers (outside the State)                                    6.68.173.00
 11.8.1,5.5.113.1rainina of Facilitators/ Green Volunteers                                          5.14,129.00
 11.8.1,5.5.1140.1raining/exposure visits for project staff. MCAB & Dept                            1,46.520.00

 11.B.1.5.5.114.1raining of IVCS Secretaries                                                        4.56,295.00
 11.8.1.5.5,101.1raining IVCS Board members                                                         6,71,665.00
 11,B.1.5.5.106.District Level Workshop for IVCS                                                    2.08.,635.00
 11.B.1.5.7 Goods. Services and Inputs                                                                       .
 11,B.1.5.7.100 Technical Service Provider for IVCS                                                 1,07.312.00
 11,8,1,5,7.101 Cooperative Development Support Agency for IVCS                                     7.79.997.00
 11.B.1.5.7.102.Consultancy/ TOT
                                                                +
                                                                      +             9   a,%
                                                                                            ..
                                                                                                       8.625.00
                                                                                                             -
 Grant & Subsidies
 Books of Records & Accounts
                                                                       •       »4

                                                                                y\                   5,80,000.00
 Provision of Furnitures, Fixtures & Computers for IVCS                        ~    »               13.80.000.00
                                                                           r
 TT

  orus Fund
                                                                                      9.70.000.00
     2.8.2. Enterprises Development
   12.8.2.5.5. Training
                                                                                                        .
   1 2.8.2.5.5.102.1rainina of ERPs"
                                                                                                        .
                                                                                        49.300.00
   12.8.2.5.7 Goods, Services and Inputs
                                                                                                        .
   12.8.2.5.7.102 RNGQ for Enterprises Support Aaencies
                                                                                   1,43,66.809.00
  15.8.5. Access to Markets
                                                                                                    .
  15.8.5.5.11. Operating Costs
                                                                                              .
  15.8.5.5.11.100.Operational expenses - Travelling expenses
                                                                                      1,93,510.00
  15.8.5.5.5. Trainina
                                                                                                    a
  15.8.5.5.5.104. _Training Programmes for Markets
                                                                                     2.44,712.00
  15,8.5.5.1.Works
                                                                                                    a

  1 5,8.5.5.1.106.Improvement in Rural Roads - Improvement of rural roads
                                                                                  16,23,67,993.00

  15.8.5.5.1.115.Improvement of 5 units of Agricultural Markets (in 5 Different
 Blocks)                                                                            21.00.000.00
 16.€.1, Knowledge Services
 16.€.1.5.11. Operatina Costs
                                                                                                    .
 1 6.€.1.5.11.100.0perating expenses
                                                                                                    .
                                                                                       99,060.00
 1 6.€.1.5.4. Equipment & Materials
                                                                                                    .
 16.€.1.5.4.103. Village Maps From Remote imagery
 16.€.1.5.5. Training                                                                   8.700.00
                                                                                                    .
  16.€.1,5.5.113, Quarterly Meetings at State Levelfor Knowledge
                                                                                       13.200.00
 Management & Lessons Learnina
  16.€.1,5.5.114, Training in KM Methods for Sharing for Knowledge
                                                                                        7,440.00
 Management & Lessons Learnina
 16.€.1.5.5.117. Printing and Designing of Various Publications
                                                                                     5.92.274.00
 16.€.1.5.5.118. Printing _and Designing of Various Vedios
                                                                                     8.40,409.00
 16.€.1.5.5.120. Case Studies
                                                                                        4.850.00
 16.€.1.5.5.122, 1ranslgtion of_ Technical Materials
                                                                                        7,455.00
 16.€.1,5.5.100.Technology Testing and Action Research in Crop secior
                                                                                       20,300.00
   16.€C,1,5.5.11 1.Monthly meetings at Block level for knowledge management
  & lessons learnina                                                                   2.090.00
  1 6.C.1,5.5.112.Monthly meetings at District level for knowledge
                                                                                      26.880.00
  management & lessons learnina
  16.€.1.5.7. Goods. Services and Inputs
                                                                                                e

  16.€.1,5.7.115, Thematic_Arnugl Outcome Survery
                                                                                    4.68,900.00
  16.€.1.5.7.119. LAMP Website Design & Operation
                                                                                    1,10,448.00
 16.€.1.5.7.120. Agency for Design, Development, Deployment and
                                                                                      63,797.00
 Maintenance of MIS
 17.D.1. Project Management Unit, Shillong
 17.D.1.5.11, Operating Costs
                                                                                                .
 17.D0.1.5.11.168.Utilities                                                                     -
                                                                                    4,97,887.00
 17.D,1.5.11.169.Office Rent
                                                                                   41,54,998.00
 17.D.1.5.1 1.170.1ravel Allowance
                                                                                    9,58,493.00
 17.D.1.5.11.171.0fher Cosf
                                                                                    7,42.190.00
 17.D.1.5.11.172.Fuel & maintenance
                                                                                   18.79.460.00
 17.D,1.5.11.173.Consumables
                                                                                    1,15.502.00
17.D.1.5.11.175.Motor cycle use charges
                                                                                      15.971.00
17.D.1.5.4. Equipment & Materials
                                                                                            .
I7.D.1,5.4.104.Technical Support
                                                                                    5,62,9 66.00
IZ.D.,1,5.4.103.Startup Workshop
                                                                                    7.82.000.00
I7.D.1,5.5. Training
I7.D.1.5.5.104.Staff Training
                                                            /,
                                                             s9
                                                                  ..
                                                                   '
                                                                ±"46 '
                                                                                            .
                                                                                              9
                                                                                    1.28.,425.00
I7.D.1.5.7. Goods, Services and Inputs                    1 s GHY. y :...'11                .
7.D,1.5.7.100.Annual auditinca                             %   FRN NO.      ~       1,41,125.00
18.D.2. Dlslricl Proiecf Monoaement Units                 e;
                                                          2    32520¢E     «?               .
 8.D.2.5.11. Operatina Costs
 8.D.2.5.11.170.1ravel Allowance
                                                        :
                                                           ' UL..A],3-s
                                                             a        46»
                                                                         •
                                                                      7..,
                                                                           )
                                                                           J      13,36,824.00
 8.D.2.5.11.171,Fuel and Maintenance                         \2·cc8%              15,86.581.00
 8.D0.2.5.11.169.Consumables                                                       4,76.7 19.00
 8.D.2.5,11.157. Office Equpiment Repairs & Maintenance                              1 5,214.00
18.D.2.5.11.156.¥ehcile repair & mainteance                                        1.25.577.00
18.D.2.5.11,172.01her Costs                                                        3.72.108.00
18.D0.2.5.11.173.Utilities                                                           41.300.00
18.D0.2.5.11.168.0ffice Rent                                                       1.05.000.00
19.E.1.Inclusive supply chain & enterprises development
19.E.1.5.11.0berating Cos
19.£.1.5.11,100.Grant support from LAMP /p                                        25,13.69 1 .00
19.£.1.5.11,101.5taft Travel Expenses                                                 1,867.00
19.E.1.5.11,102.Vehicle Operatina Cost                                               46.075.00
19.E.1.5.11,103.0Office operating costs                                              34,050.00
19.E.1.5.5.11ainina
19,E.1,5.5.101.Staff Trainina on supply chains and business plans                  2.00.780.00
19.£.1.5.7.G00d5. services and inputs
19.E.1,5.5.100, xbosure visits to supnly chain development initiatives               24.620.00
19.£E.1,5.7,100.Supply chain market study & TA                                       19.600.00
19.£.1.5,7.101.Market-led infrastructure & action research, tech demo              2.00.000.00

19.E.1.5.7.102.MSP at Hub level                                                   20.87.486.00
13.8.3, Integrated production & markelina
13.8.3.5.7 .Goods, services and inputs
13.8.3.5.7.102.Business Volunteers/Grassroot Service Provider                     11,86.750.00
13.8.3.5.7.106.Reaional- Product Workshop                                          1.00,065.00
13.8.3.5.7.105.Reaional- Cluster Level BDS                                        18,38.520.00
13.8.3.5.7.104.BDS tor Value Chains in Clusters                                       7,980.00
13.8.3,5.7.110.Bay leaf - Trial Marketing                                             1.000.00
13.8.3.5.7.109.Rapid Multiplication Block Promotion in Black Pepper Cluster.       3.63.000.00
 13.B.3.5.7.112.Pineapple - Trial Marke tina                                         44,800.00
 13.8.3.5.7.113.Banana - BDS for Banana                                            2.27.000.00
13.8.3.5.7.101.Value-chain & market studies                                        1,51.872.00
 13.8.3.5.7.1116.Pineapple Value Addition & Product Development                      1 4.050.00
13.8,3.5.7,104.Business Development Services                                       2.00.220.00
13.8.3.5.7.103. Ginger-Training on Post Harvest Management                           20.250.00
13.8.3.5.5.1rainina
 13.8.3.5.5.101.Lead Farmer Trainina                                                  13.000.00
Totaf(A  )                                                                     24,41,99,747.07

                                               CLLMP
3.02.001 State Proiect Manaaement Unit
3.02.001.4031 .02 Consumables                                                         3.750.00
3.02.001.403\ .04 Travel allowance                                                 1,36.9 10.00
3.02.001.403\.05 Fuel & maintenance                                                  36.041.00
3.02.001.403}.06 Other costs                                                      15,33.226.50
3.02 Administrative expenses
3.02.002 District Project Manaaement Unit
3.02.002.(02) Audit and Accountina
3.02.002.4021.03 Accountina Software                                               1.54.000.00
3.02.002.403¥ Operatina Cos!
3.02.002.1031.01 Office rent                                                         21,000.00
3.02.002.4031.02 Consumables                                                          8.698.00
3.02.002.4031.04 Travel allowance                                                  7.69.408.00
3.02.002.(03\.05 Fuel & maintenance                                                  37.800.00
3.02.002.403}.06 Other costs                                                       1,04.068.83
3.02.003.401 .01 Other costs                                                          1.582.00
Bank Charae                                                                           2.731.70
COM 1 Strengthening of knowledge and capacity of communities for
improved NRM

1.01.001.'01) State and Regional level Workshops
1.01.001.4011.01 State tevet workshop                                                           30.144.00
1.01,001.401..02 Reaional workshop                                                              10,317.00
1.02.001 Training and Capacity·building activities ol stakeholders on
             '       .. '              Alba       Jg Ae




1.02.001.(01) Awareness workshop of Traditional Institutions, ADC and other
      . .
1.02.001.I01 .01 State level Awareness and Workshops                                               200.00
1,02.001.(01).02 Regional/District/Block level Awareness and Workshops.                      23.68.941.00

1.01.002 Development of a Knowledge Management strategy and web
pl       for sherira 4RM {grow]la
1.01.002.(01) Development of a Knowledge Management strategy and web
r]cf{gppr fey «fyyrjryy gp@A   A   4   3p

1.01,002.(01).03 Development of e-platform/ portal and knowledge network                        16,423.00
tor IBDLP including CLLMP
1.01.003 lnnova!lons fund
1.01.003.(01) Management of Innovation Fund
1.01.003.401 .01 Innovation promotion related activities                                        21,667.00
1.02.001.(03) Training & Capacity Building on project log frame and project
pjprf +fly pr
1.02.001,103\.01 Trainina of Proiect Staff at SPMU, DPMU, BPMU                                4,25.093.00
1,02.001,1031.03 Government line departments                                                    56.763.00
1.02.003 Exposure visit
1.02,003./01) Exposure Visit
1.02.003. 01 .01 National / State exposure vis   its                                           1,54,379.00
1.02.001. OS ) rPublications and printing of training material
102.001,405\ .01 Preparation of Trainina Plan for the Droiect                                    9.600.00
I .02.001. 051 .02 Translation of troinino material                                             42,044.00
1.02.001.(05\.03 Printing of Training Materials                                                  3,184.00
1.02.001,405).05 Desianininq and Printing of Various Publication                                 6.780.00
1.02.001.(04) Community trainina and capacity buildina
1.02.001.404 .03 Use of GIS and Geospatial technoloav in plannina                                 7.810.00
1.02.001.404 .01 Development of Community NRM Plans                                              46,205.00
1.03 Preparation of strategies, research and development
1.03.001.(01) Preparation of strategies, research and development
1,03.001.(01).02 Consultancy for design & development of strategy for                         13,83.89 6.00
Centre of Excellence for NRM and IK
1.03.001.401 .05 Baseline study for the poroiecf                                              11,18,724.00
1.03.001.(01) .06 Study on drivers of deforestation and natural resource                      13.,23,130.00
dearadation
1.03.001.(01).07 Study on rehabilation of population dis   placed due of mines                16.30.150.00

Community Nursery CLLMP                                                                        2.,70.000.00
                                                                                            1,17,34,666.03
Less : CLLMP Expenses tor 2017-18 wronaly included in 2018-19                                 66,12,717.94
Total (B)                                                                                    51,21,948.09

GRAND TOTAL(A +B)                                                                       24,93,21,695.16


    .                                          %e
                                            9""3
                                            wx.
For Amit Hemraj Jain & Associates                                                F~~ behalf of 1:e board
Chartered Accountants
MRN; 061870
FRN:32S~85                                                                       Director
Date :          /s9/1649
Place: sia&/hg
                                     MEGHALA YA BASIN MANAGEMENT AGENCY
                               (A Company registered u/s 25 of the Companies Act,1956)
                                   LOWER NONGRIM HILLS : SHILLONG : MEGHALAYA

             NOTES ANNEXED TO AND FORMING PART OF BALANCE SHEET AS ON 31ST MARCH, 2019


Note : 11: Payable to MBDA for expenses incurred
Transactions during the year
                                                                         Reoovmenl           Addition
                                Particulars
       Salary from  BDU, IBDLP  Account
                                                                                     .
    1                                                                                                     .
                                                                            95.01,087.46
    2\Salar ies of MBDA Staff
                                                                          1,10,38,734.63                  a


    3/ 18.D.2.5.10.100. Salaries : PMU
                                                                          1.24.06.302.05                  .
    4 17.D.1,5,10.100. Salaries ; DPMU
                                                                                     .          7,52.251.00
    5\DPMU - SWKH                                                                                         .
                                                                            5,17.740.00
    6\DPMU - WKH                                                                     .         17,66,452.00
    7 \DPMU - SWGH                                                                   .         26,47,525.00
    8.DPMU - EGH                                                                     .         29.91,679.60
    9 \DPMU - SGH
                                                                             4,44,664.00                  a


  10 DPMU- WGH                                                                       .                    .
  11 DPMU - NGH
                                                                                     .           3,96,774.00
   12 DPMU - RB                                                                      .           4,56,500.00
   13 DPMU- EKH                                                                                    94,014.00
                                                                               15.000.00
   14 DPMU- WJH                                                                      le         19,97,432.00
   1 5 DPMU - EJH                                                                    o                        .
                                                                                4,400.00                      8le




  17 MBDA : Advance :Ms Rose Kharsynticw                                                 .         1 5.000.00
  18 MBDA ; GPF : Mr Moonbliss Kharkongor
  19 Amount transferred to BDUs ;                                                                             .
                                                                               88.000.00
     BDU East Khasi Hills                                                                                     .
                                                                               53,800.00
     BDU West Jaintia Hills
                                                                               28.500.00                      e


     BDU East Jiantia Hills
                                                                               33.,850.00                      lg



     BDU South West Garo Hills

  20 Liabilities of 2017-18 wrongly included in payable
     to MBDA                                                                                                   .
     MBMA - New Delhi                                                         1,26.210.00
                                                                                62.424.00                       .
     BDU -EJH                                                                                                   .
                                                                                26,280.00
     BDU- WKH


                                                                           3,43,46,992.14      1,11,17,627.60
                                        Total

       Net Repayment for the year 2018-19                                  2,32,29,364.54
   \        \.

       \.        I
        l/
 For Amit Hemraj Jain & Associates                                                       r
                                                                                         _
                                                                ~ and on behalf of the ~Qad..,._,......,,,-.._
 Chartered Accountants
 MRN: 061870
                                                              Director                         Director
 FRN
 Date :              05/49/969
 Ptac e :            srlorfg
                             MEGHALA YA BASIN MANAGEM ENT AGENCY
                        (A Com pany registered u/s 25 of Companies Act,1956)
                           LOWER NONGRIM HILLS : SHILLONG : MEGHALA YA


         NOTES ANNEXED TO AND FORMING PART OF BALA NCE SHEET AS ON 31ST MARCH, 2019

 Note : 12- Grant Received
                               Grant From Govt. of Meghalaya, Planning Deptt.
         During The Year
                              PLA.,46/20 14/Pt.84 dtd 20 .1278                    1,08 ,73,34,000 .00
         Less: Reimbursement from IFAD retained by Planning Depti.:
         Jan to March' 19                                      1,72,28,000 .00
         Jan to March' 19                                        68 .01.000 .00
         July' 18- September'18                                3,87.64.000 .00
         Oct' 18-December' 18                                  5,79.62.075.00      12.07.55.075.00
                          Grant Received during the Year GoM                       96,65,78,925.00

                                               Grant From IFAD
         During The Year
        Less: Reimbursement from IFAD retained by Planning Depti.:
        No. PLA.46/20 14/93                                  1,12,09 .000 .00
        No.FEA 111/20 14/123                                 1,33 ,01,000 .00
        April'18 to June'18                                  1,77 ,63.000.00
        Jan to March' 19                                         1.72.28.000.00
        Jan to March'19
                                                                   68.01.000.00
        July' 18-September' 18                                   3,87,64,000.00
        Oct' 18-December' 18                                     5,79.62.075.00
                           Grant Received during the Year                          16,30,28,075.00




For Amit Hemraj Jain & Associates
                                                                         !
                                                         ror ana co beh{pg"e board
Chartered Accountants
MRN; 061870
FRN: 325285 f,                                                           X
                                                                       Direclor
                                                                                    gr
                                                                                   Director       /
Date :  os/69/76r9
Place : Shillong                                                                              1
                                                                                            {
                                              MEGHALA YA BASIN MANAGEMENT AGENCY
                                     (A C om pany registered u/s 25 of Com panies Act,l956)
                                        LOWER NONGRIM HILLS : SHILLONG : MEGHALA YA


                                     CASH FLOW STATEMENT FOR THE YEA R ENDED      31.03.2019

SI,   PATIC ULARS
                                                                              Year Ended           Year Ended
No                                                                             31.03.2019           31.03.2018
 A [ZANE LO                       ( Je   Al    (G ACTIVITIES


      Net sutplus / [Deficit) as per Income & Expenditure A/c                               .                      .
      Dept·clatloan                                                               53,46.246.05            37,56,197.12
      Intorrst Incore                                                                       .                      .
      Finaner Cos!                                                                          .                      .
      Oporating Profit before Working Capital Changes                             53,46,246.05            37,56,197.12

      Ad]usfmont tot Increase / Decrease in :
      Cutront Asol                                                                          .                      .
      Irado Rocolvablo:                                                      -1,05.83.07.000.00
      Loan & Advanco                                                            13,04.80.286.00   -1,02.62.1 1,754.00
      Othor Cuttant Assots                                                                  .         -2.63.48.000.00
      Cutront lab/llllos & Provisions                                             32.83,368.04            7,49,873.96

      Not Cah gonotgtod from operation                                        -91,91,97,099.91    -1,04,80,53.682.92

 B    CASI!ILOW IROMIINANCING ACTIVITIES
      Putcha of fbd Aof                                                          47,37.762.00            -55.58,508.00
      Capital Work. ln Piogro                                                             .                        .
      Non Cuton! Aol                                                                        .                      .
      Invostmonl                                                                                                   .
      Not Caih from Investing Actlvltlos                                         .47,37,7 62.00          ·55.58.508.00

C     CASH       ROM.
         ILOW INAN©ING      L
                       ACTIVES
      Uniocutad Loar       .                                                                .                      .
      Onor Long Torr Lablllon                                                1,39.,54,64,887.87   1,39,80.84.144.22
      luo of Share Capllal                                                                  .                   .

      Not Caih tom financing Actlvitlo                                       1,39,54,64,887.87    1,39.80,84,144.22

      NET INCREASE / (DO(CREA IN CASH FLOW
      [A++C]                                                                   47,15,30.025.96      34,44,71,953.30
                         •
      CASH 4    CASI EGUIVALI'NI AT THI BEGINNING OF THE
      YEE:AR                                                                   43,98,09,359.47          9,53,37,406.17


      CASH & CAI( EQUIVALENT              AT IHI END OF THE YEAR              91,13,39,385.43       43,98,09,359.47
      Cah in hand                                                                   55,099.00             20.501.00
      Balance   w#th burl                                                     91,12.84,286.43       43,97,88.858.47
      o1nor Cah Cail                          l                                             .                     .

      •A        tony ol
                   68l3oclalo                                          For      on ehalt of the board
      <ioiii
      MRN
      FRN:3?&2i

      ., g2a;to
      Dato
               061070
               !   /@!       /9
                                                                       Di,T-
                                 M EG HALA YA BASIN MANAGEMENT AGENCY.
                              (A Company registered u/s 25 of the Companies Act, 1956)
                                        LOWER NONGRIM HILLS: Shillong

             NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31s1 MARCH 2019


A.      Background

     Meghalaya Basin Management Agency (MBMA) was incorporated under the Companies Ac
                                                                                    t, 1956 on19.07.2012
     The Company was entitled to commence business according to the Certificate for Commencement of Business
     issued by the Re  rar of Company, Shillong w.e.f. 31.01.2015. The Authorized Share Capital of the Company is
                    gist
     gjooCrores divided into 1Crore nos. of Equity Shares ofto0- (Rupees One Hundred) each. 'The Company was
     incorporated under section 2$ of the Companies Act, 1956, being a company owned by the Government of
     Meghalaya within the meaning of Section6l7 of The Companies Act, 1956. All the issued Capital of the company
     has been subscribed by the Government of Meghala                     s.
                                                     ya through its nominee
                                                                                                                          IC
     B. Others
                                                                                                                          t
                                                                                                                          tin
     I. In terms of Accounting Standard 20 on "Earing per Share" notified under the Companies Act, 1956, Earnings
     per Share (Basic & Diluted) is worked out as follows.-

             Particulars                                             For the year ended            For the year ended
                                                                     31 March, 2019                31 March, 2018
                                                                                                                          vitl
         Nominal Value of Share (Rupees)                                         100                        100           ion
         Number of equity shares (No.)                                           5060                      5060           all
                                                                                                                          th
         Excess of Income over Expenditure (Rupees)                                .                         .
                                                                                                                          :in
         Earnings per share-= Basic                                               a                          lg            fon
         Earnings per share - Diluted                                             .                          a
                                                                                                                          in
                                                                                                                          ind
                                                                                                   a                 ..
        Since the Company being a section 25 Company, EPS is calculated for reporting only taking Surplus / Deficit in    ind
        Income and Expenditure Accounts as basis.                                                                         hat
        2. Audit Fees                                                            2017-18                   2018-19
        Statutory Audit Fees (Including GST)                                     5$9,000.00              IDo ,200.00
        3.     Foreign Currency Transactions


         Particulars                                          As on 31,03.2018                As on 31.03.2019
                                                                                                                          Ire
         Value of imports on CIF basis                                    Nil                               Nil

         Earings in Foreign Currency                                      Nil                               Nil
                                                                                                                          ct.
         Expenditure in Foreign Currency                                  Nil                               Nil           in


       4, The Company owes no dues to small-scale units at year-end and hence provision of interest does not arise        al
               Further based on information available with the management, there are no dues payable to enterprises       of


                                                                 e,
                                                                'ac
               covered under "Micro, Small and Medium Enterprise Development Act, 2006,                                   s,
                                                                                                                          at




                                                                  >
$,       Contingency Liability not provided for in the books existed in respect of
                              Particulars                                     Year ended 31.03 2019
     I
     Estimated amount of Schemes / Works / Projects /

         Contracts remaining to be executed om Capita)
                                                                                     Not Applicable
         Accounts
         Claims against the company not acknowledged as
         debt (as certified by the management)


6. The figures mentioned in financial statements are in confirmation with the books of accounts


7.       All figures stated in the financial statements are in Indian Rupees and have been rounded off to the nearest

         rupees
                                                                                                                        E:
                                                                                       For and on behalf of the Board   of
 for Amit Hemraj Jain & Associates
 Chartered Accountants                                                                                                  g


 ~                                                                                      Director      Director
 Amit Jain, FCA, LLB, DISA (ICAI), A.
 Partner                                                                                                                th
 Membership No.061870                                  s=?                                                              n,
 Place : Shillong
 Date :                                                                                                                 ly
                                                                                                                        e

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    t
                                MEGHAT.AYA BASIN MANAGEMENT AGENCY.
                             (A Company registered u/s 25 of the Companies Act, 1956)
                                       LOWER NONGRIM HILLS: Shillong
•                              schedule annexed to_and forming part_of the acreounty
                                        For the ±ear ending 31" March, 2019


                       Ac
        Significantcounting Policies

        I. Method of Accounting
           The financial statements are prepared under the historical cost convention and in accordance with
           generally accepted accounting principles and in accordance with the provi sions of the Companies Act,
           2013. However where there isa de    ation from the provision of the Compani
                                              vi                                        es Act, 2013 in
           preparation of these accounts, the corresponding provisions of Accrual Basis has been adopted.

        2.   Use of Estimates
             The preparation of Financial Statements requires estimates and assumptions to be made that affect the
             reported amount of assets and liabilities on the date of the Financial Statements and the reported
             amount of revenues and expenses during the reporting period. Difference between the actual results
                                     sed in the period in which the results are known / materiali
             and estimates are recogni                                                            sed.

        3. Recognition of Income / Expenditure
           Income and Expenses (Except as stated below) are accounted for on accrual basis

        4.   Cash Flow Statement
             Cash Flow Statement is prepared in accordance with Indirect Method prescribed in Accounting
             Standard - 3 on "Cash Flow Statement".

        S. Preliminary / Pre-Operating Expenses
           Preliminary Expenses are written off in the year in which such expenditure has been incurred as
           prescribed under accounting Standard = 26 / Accounting Standard = 10 notified under the Compani es
           Act, 2013

        6.   Grant
             Grant from Planni   ng Department, Government of Meghalaya, from IFAD for      Megha LAMP Project
             and from World Bank for Megha CLLMP to Meghalaya Basin Managemen t Agency, Shi         llong to the
             extent utilised for Revenue Expenditure is treated as Income and shown in the Income & Expenditure
             Account.

        7.   Taxation
             l)     Tax expenses ofcurrent Tax, Deferred Tax, Current Income Tax is measured at the amount
                    excepted to be paid to the t ax authorities in accordance with the Indian Income Tax Act,
                     1961.
             Il)    Deferred Income T    ax reflects the impact of current year timing differences between taxable
                    income and accounting income for the year and reversal of timing difference ofearlier years.
                    Deferred Tax is measured based on the t     ax rates and tax clause enacted or substantially
                    enacted at the balance sheet date. Deferred tax assets are recogni  sed inly to the extent there is
                    reasonable certainty that sufficient future taxable income will be available against whi  ch these
                    assets can be realized in future where as in case of existence of carry forward of losses or
                    unabsorbed depreciation, deferred tax assets are recognized only if there isvirtual certainty of
                    realisation backed by convincing evidence. However, in absence of reasonable and virtual
                    certainty of future taxable profits, deferred tax assets has not been recognised.


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