-1뺙`!`ㄴ;츤‘! 襁 j 1\1 :1· ;: 더 1&& 綸。, 굽 낙 「j ,· 」 H, 닛, (…J :: 」 」.」 른: 이」· j 丁 ,/, :기 ,여 므 스 1뺘:더 댜 ,r」견 … 聯섶 Reasons for Revising Consolidated Financial Statements (Annexure-Z) 70 Revising Audit Report (An 71 ,Reasonsfor nexure-Z) Reason for Revising Utilisation Certificate "UC" 72 Consolidated List of DA & Other Arrears Paid 0 ut of RMSA Fund (Annexur-2) 73 (including Annexure- XX,XXI,XXII & XXIII) as per Content-3 Revised Consolidated Financial Statements RMSA Financial Manua( & Also find copy of Revised Financial Schedules CONTACT (Mob): 9419024733, 9697494694, 9596186900, (Tel) 0194-24778 3 TELE-FAX: 0194-2477813 REVISED AUDITORS REPORT We have audited the annexed revised Consolidated Balance Sheet as at 3 ist March 2014 of "NOOR SOCIETY (RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (J&K))" annexed revised Consolidciated Income and expendilure account for the yeur ended orr that date and also the annexed revised Consolidated Receipts ond Payments Account for the period 01-04-2013 to 3- 03-2014. Thesenancial statenents are the responsibility of the managemenl of the NOOR SOCIETY (Rashtriya Madhyamik Shiksha Abhiyan (J&K)). Our responsibilij is to express an opinion on these financial statements basdc on our Audit. We conducted our audit m accordance with auditing slandards generally accepled in India. Those sandards require that Lwe plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of any moterial mnis- statement. An audit includes examningn on test basis evidence supporting the arnount and disclosures in the financial Statements. An audit also inciudes assessing the accounting principles used and sigm ficant estimates made by management as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonobie basis for our opinion. On the basis of our audit and subject to our observations as stated in Annexure "1(ABJRIDGE D) wvhich forms part of aucdit report Subjeci. to above we report that: i) We have covered the audit of District/Sub-District Leve[/School Level. ii) We have obtained all the information and explanations, which to the best of our knowledge and belief were necessary for the purposes of the audit. iii) The transactions of the Society which have come to our notice were within the powers of the society. iv) Expenditure at District / Sub- District Leve/ schools LeveZ has been compiled on the basis of statements furnished by these offices giving effect of reconciliation differences. v) Procurement audit report is attached as Annexure-"6". 8 OLf!tE: 3R 0FLOOR, SHAH COMPLEX, OPP. MEDICARE DtAGNOSIIC MAGING CENTRE, MAN CHOWK KARANAGAR, SRINAGAR-190001 *FmCE : MAIN BAZAR SOPORE, KASHMIR - 193201 CONTACT:9419024733,9697494694, 959618600, 0194-2477813 TELEFAX: 0194-2477813 emai caiqbal2@gmaitcom CONTACT (Mob): 9419024?33 9697494694 959618890O, (TeI)194-2477813 TELE-FAX: 0194-2477813 ernail: ckbl@ ra.o vi) List of Defaulting Institutions/ Schools remained Un-Audited as Annexure: "3 , 4 & 5." vii) Cash system of Accounting has been followed by the Society at District/Sub-District Level/School Level as against the "Double Entry method based on Mercantile System" prescribed in RMSA Manual. viii) Bank reconciliation statements has not been prepared at Sub-District Level /School Level further it was also noticed that at some Sub-District Offices remittances in transit were not reconciled. ix) Society has notified "The Jammu & Kashmir Noor Society (The State Implementation Society of Rashtriya Madhyamik Shiksha Abhiyan) Financial Regulation, 2009 but their implementation needs lot of improvement, especially towards maintenance of Accounts at district/Sub- District Level/School Level. Overall control (Internal Check/Internal Audit) at the level of State Project Director also needs to be strengthened. X) The society's revised Receipts & Payments Account, revised Income & Expenditure Account and revised Balance Sheet dealt with by this report are in agreement with the records made available to us and xi) In our opinion and to the best of our information and according to explanations given to us, the said revised accounrs are in compliance of RMSA Manual and the revised financial statements give a true and fair view of the sources and applications of funds and the financial position of Rashtriya Madhyamik Shiksha Abiyan (RMSA), J&K for the year ended March 31st, 2014. xii) Reasons for revising financial statements and audit report has been separately given and annexed at "Z" herewith and forms part and parcel of revised audit report. xiii) The revised audit report is in substitution of earlier audit report issued and the revised audit report is in place of earlier audit report. For: BISMA J& CO. Chartered Accountants F. R. No. 002489N CA Mohd Iqbal Untoo (Partner) Place:- Srinagar M. No. 514200 Date:- 26.02.2015 2 C:3RD FLOOR, SHAH COMPLEX, Opp. MEDICARE DIAGNOSTIC IMAGING CENTRE, MAIN CHOWKKARANAGAR SRINAGAR-190001 O TCE MAN4 BAZAR SOPORE, KASHMIR - 193201 CONTACT- 9419024733, 9697494694, 9596186900, 0194-2477813 TELE-FAX: 0194-2477813 ema i aibal2@gm~aitorn CONTACT: (Mob): 9419024733, 9697494694, 9596186900, (Tl) 0194-2477813 TELE-FAY: 0194-2477813 ernail caiqbal2@grnal.col*x "Annexure-6" PROCUREMENT AUDIT This is to certify that we have gone through the Procurernent Rules and Regulations as notified for "THE JAMMU & KASHMIR NOOR SOCIETY" The State Implementation Society for RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN FINANCIAL REGULATIONS 2009. Based on the Audit of the records for the year 2013-2014 for the "Noor Society, RMSA Jammu & Kashmir" at SPD Office, District/Sub District Offices, we report that the procedure prescribed in above regulations has been followed but Subject to Audit qualifications as mentioned in Audit Report. For: B I S M A J& CO. Chartered Accountants F. R. No. 002489N CA Mohd Iqbal Untoo (Partner) iM.o. 5 14200 Place: - Srinagar Date: - 26.02.2015 * 3 RINAOG'I ED 3RD FLOOR, SHAH COMPE, OP. MEDICARE DIAGNOSTIC IMAGING CENTRE, MAINCHOWK KARANAGAR, SRNAGAR-190001 CQ:t*IUL: MAIN B,A,AR SPQ!RE, KSASIR - 193201 CONTACT: 9419024733,9697494694,9596186900,0194-2477813 TELE-FAX: 0194-2477813 eaiaqbal2@gmnaitcom CONTACT: {Mob): 9419024733, 96974194694, 9596186900, (Tel) 0194-2477813 PELE-FAX: 0194-2477813 The State -oject Diector, Rashtriy Madhyamik Shiksha Abhiyan, Jarmmu & Kash.mir, Sub: Management Letter. SIR, Our managernent letter on the audiL, of ccouns of "Noor Society, Rashtriya Madhyamik Shiksha Abhiyan, (J&K)"fobr the Accounting year 20l3-174 is as under: 1. INTERNAL CONTROL & INTERNAL AUDIT Society has to strengthen the internal control/iernal audit mechanism by strengthening of Accourtts nd Audit Section at SP) OJJice cs well os at districl offices and at School Leve!. As Internc? Audit System is not place. 2. MAINTENANCE OF ACCOUNTS Sociely acc.,oLunts have not been mamanaci on "Double Sniry method based on Mercon.tile Syst,em of IBook Keceping "cl sub-ordinte uffres/ *Schools due to nion av aila bilyJ o ccounts knowing persoIne. 3. INTEREST EARNED ON BANK BALANCE Separate guiidelin.es should be issued to District,School Level regarding Treatmentt of Interest f,crned The matter is of serious noture os hujge amount of Interest earned on bank balance is lying ai District/School Level and is subject to Diversion/Mis-uil n iMoreover t is worthwhile to mention thot the cash book as prepared by the SPD office was not up to the nark, with. regard to the transactions entered on accoufl of int erest/Other Receipts recceLt)id from CEO's ofJice, SIE's, DIE7 T's and Schools. The office bookecd ar. entr-y in relatio to im nterestother receipts as Interest received u-ithout i ny/ narration. or brieJ description. On discussions it was brough o u noI11C .%ibhF(: 3R0 FLOOR, SHAN COMPLEu OPP. MEDICARE DIAGNOSTIC MGING CENTRE, MAN CHOWK KARANAGAR, SRINAGAR-190001 iiTIO9: MAIN jAAR $PE, MS1IR - 193201 CONTACT: 9419024733, 9697494694,9596186900, 0194-2477813 TELE-FAX: 0194-2477813 cmail: calqba(2@gmallom CONTACT: (Mob): 9419024733,9697494694, 9596186900, (Tel) 0194-2477813 TELE FAX:( 0194-2477813 that the Directorate oJice is receiving interest /ather receipts directy from all ins$ti(ttions/iplmnting agencies waithout havin.g any actual information in ha nci regardinqg the individual Inerest/other reccipis amount received !nstitution iLulse/School wise. Jn such CaSe S ttutory Aucitors face lot of diJfculties in reconciling the figures Steps from the SPD office should be taken on urgent basis to make arrangements in order to complete the Audit of Defaulter Schools. The matter is important in the manner as there is no direct or indirect control to monitor such disbursement of Funds from the Schools. NEED FOR CHANGE OF POLICY IN RESPECT OF RELEASE OF FUNDS FROM SPD OFFICE IT IS WORTHWHILE TO MENTION HERE THAT RMSA SCHEME HAS BEEN RECENTLY LAUNCHED BY THE CENTRAL GOVT IN ORDER TO ACHIEVE THE GOAL OF UNIVERSAL ACCESS WITH EQUITY AND QUALITY IN SECONDARY EDUCATION. ,r5 '-,ä .L2 C1r ~reZ'I 1Jat !1,S ~ 'Ql r - e r .: .z- g -r 1 ,CM b 7 CONTAC: (Mob): 9419024733, 9697494694, 9596186900, (Tei 0194-24778l3 TFL-RAX: 0194-2477813 email: caiqba12@gma;I.com /PREPARATION OF FINANCIAL STATEMENT /INTERNAL CONTROL/ FINANCIAL MONITORING/INTERNAL AUDIT/ STATUTORY AUDIT PLAYS THE VERY IMPORTANT ROLE TO GUIDE AND ASSIST THE IMPLEMENTING AGENCIES IN PROGRAMME MANAGE MENT. FURTHER FMP MANNUAL HAS BEEN DEVISED AS A TOOL BY THE MINISTRY TO STRENGHTEN AND TO BRING FINANCIAL RIGOR IN THE IMPLEMENTATION OF RMSA. HOWEVER IN THE COURSE OF AUDIT IT WAS OBSERVED BY THE AUDITORS THAT NO FINANCIAL/INTERNAL CONTRO,L/ MONITORRING WERE IN PLACE AT ALL. THE SPD OFFICE WHICH REGULATES THE FINANCIAL MATTERS HAS DEVISED ITS OWN PROCEDURES ON ACCOUNT OF DISBURSEMENT OF FUNDS/ANNUAL GRANTS WITHOUT ASSESSING ITS PROS AND CONS. THE PROCEDURE WHICH THEY ADOPTED TO DIBURSE THE FUNDS DIRECTLY WITHOUT INVOLVING INTERMEDIARY( CEO OFFICE OR OTHER CONTROLLING AGENCY) WERE FOUND FULL OF FLAWS FROM ITS FINANCIAL CONTROLLING POINT OF VEIEW. NO INTERNAL AUDIT IS IN PLACE. NO FINANCIAL CONTROLLING OF SCHOOLS DrRECTLY FROM CEO OFFICE TAKES PLACE. NO RESPONSIBILITYACCOUNTABILITY PERSISTS IN RESPECT OF FINANCIAL MONITORING EXISTS. UCS FROM SCHOOLS ARE BEING RECEIVED BY THE CEO OFFICE, HOWEVER THE FUNDS WERE BEING SENT BY SPD DIRECTLY TO SCHOOLS. SRNAAR ,0ELûE.:3RDFLOOR,SH AH COMPLEX1,0P MDCR GOTCMGNCM MA; CHWAARSNGR9 1 SOY1%EEE:MAIN BAZAR SPPORE,tMH 1A4mk,ý93201 CONTACi:9419024733,9697494694,9596186900,0194-2477813 TELE-FAX: 0194-2477813 emal: caiqbaI2@gmailcom 기 Directorate Of Rashtriya Madhyamik Shiksha AhhIyan, J&K 110 Wazir BaRh, Ial Mand!, Srinagar 167-818 Gandhinag2r, JamLu Tele-Fax. 0194-2310750,749 (Sfinagar). 0191-2430074-92 (jammu jjk-rn,s con) REVISED UTILISATION CERTIFICATE "CONSOLIDATED" For thc ycar ended 31.03.2014 Figures in Rs} S.No. Central Share State sharé Total i Opening balance at the beginning of the financial year (as on 01.04.2013) 1,59,21,78,756.00 IL 2 Outstanding Advance of Previous Year as on 31-03- 2013 40,37,51,545.00 Details øf Funds receýved during the year 3 Center Share 3A, Non-Recurring Grants i 28-06-2013- Allotment No,- F.1-62/2011-Sch-I 32,80,00,000.00 28-06-2013- Allotment 4,40,00,000,00 No,- F,1-62/2011-Sch-1 iii. 28-CS-2013- Allotment No,- F.1-6212011-Sch-I 2,80,00,000.0o 3B. Recurring Grants L 28-06-2013- Aflotment No,- F.20-1/2013-RMSA-1 10,53,00,000.00 Directorate of Rashtriya Madhyamik ShIksha Abhyan, J&K 110 Wazir Bagh, Lal Mandi, Srinagar / 67-8/B Gandhinagar, Jammu Tele-Fax: 0194-2310750.749 (Srinagar), 0191-2430074-92 (Jammu ai gil-com 28-06-2013- Allotment No,- F.20-1/2013-RMSA-1 78,54,00,000.00 iii. 28-06-2013- Allotment No,- F.20-1/2013-RMSA-1 6,71,18,00,00 - 4 Total Center Share 1,35,78,18,000.00 -1,35,78,18,000.00 (3 (A+B) =4) 5 State Share 5A. Non-Recurring Grants i. 01-03-2014- Govt. order 22,00,000,00 - Noll-EDU of 2014 24-02-2014- Govt. order 2,23,00,000.00- No.172-EDU of 2014 iii. 24-02-2014- Govt, order 2,22,00,000.00 No.172-EDU of 2014 iv. 24-02-2014- Govt. order 2,22,00,000.00 - No.172-EDU of 2014 6. Total State Share - 6,89,00,000.00 6,89,00,000.00 SA (1+1i+ffi+iv) =6) 7 Bank Interest 8,35,27,614.00 8 Other Receipts - 1,40,35,519.00 9. Grand Total (Sr. No- - 3,52,02,11,434.00 1+2+4+6+7+8 = 9) Expenditure during the Vear Directorate of Rashtriya Madhyamik Shiksha AbhIyan, J&K 110 Wazir Bagh. Lal Mandi. Srinagar I 67-B/B Gandhinagar Jammu Tele-Fax: 0194-2310750,749 (Srinagar), 0191-2430074-92 (Jammu) ikrmsa(hmaiLcom IA8HIIYAN 10 Expenditure (Recurring) 96,35,33,039.00 11 Expenditure(Non- 62,43,56,466.00 Recurring) 12 Total Expenditure - 1,58,78,89,505,00 (10+11= 12) 13 Unspent Balance as on 31- - 1,93,23,21,929.00 03-2014(9- 12 = 13) 14 Less - Outstanding 75,99,71,148.00 Advance 15 Less -Remittance in Transit 1,80,75,000.00 16 Actual Unspent Balance as on 31-03-2014 (13 Less 1,15,42,75,781.00 (14+15) =16 Certijied that out of Rs. 1,35,78,18,000. (Rupees One Arab Thirt, Five Crore Seventy Right Lac & ighteen Thousand Only) of Grant-in-aid sanetioned/ received during the year 2013-14 in favour of State Projeet Director, Tashtriya Madhyamik Shiksha Abhiyan, Noor Society, Jammu. & Kashmir vide Ministry of Hunan Resource Development , D)epartrent of School Edueation and Saictioned IVo. as indicated above and Rs.6,89,00,000.00 (Rupees Six Crore Eighty Ni- Lac Only) received as State Share from State Go vt. Vide Letter no s indicated above & Rs.1,59,21,78,7,56.OO {Rupees One Arab Fifty Nine Crorc Twenty One Lac Seventy Right Thousand Seven RHundred & Fifty Six Only) on accounLt of unspent balances Of previous year & Rs.40,37,51,545.OO (Rupees Forty Crore Thirty Seven Lae Fifty One Thousand Five Hundred & Forty Fiwe Only) on account advance for expenses of the prevous yecar & Rs.8,35,27,614. (Rugpees Eight Crore Thirty Five Lac Twenty Seven Thousand Six Ilundred & Fourteen Only) * DIrectorate of Rashtriya Madhyamik Shiksha AbhMyan, J&K 110 Wazir Bagh, Lal Mandi, Srinagar / 67-B/B Gandhinagar. Jammu à h Tele-Fax: 0194-2310750,749 (Srinagar). 0191-2430074-92 Jammu) ikrmsI" sgmailcom as amnount of Bank Interest earneci duriy-ng the period 2013-14 and Rs. 1,40,35,519.00 (Rupees One Crore Forty Lac Thirty Five Thousand Five Hndr & NLnfeteen Onky on account of Other Receints during the year 2013-14 , totaling to Rs.p3,52,02,11,434.? (Rupees Three Arab Fifty Two Crore Two Lac Eletien Thousand Four Hundred &, Thirty Four Only) & out of which a swn of Rs.1,58,78,89,505.0 (Rupees One Arab Fifty ight Crore Seventy Eight Lac Eighty Nine Thousand Five Hundred & Five On l,) has been utilzed fior the purpose for which it was sanctioned cduring the year 2013-14, leaving the balance of Rs.1,93,23,21,929.00 (Rupees One Arab NinetY Three Crore Twenty Threc Lac Twenty One Thousand Nine 1tndred Twenty Nine n out of which the Balance of Rs. 75,99,71,148. 00 (Rupees Seventy F ive Crore Ninety Nine Lac Seventy One Thousand One Hundred & Forty Eight OnZy) are the advances which remvains Un-utilized at District's/ Svb-district's/ School Office's the end of the year and -will be adjusted basec on the Expenditure Statements/ UCs received tom the bnplementing Agencies & Rs. 1,80,75,000.00 (Rupees One Crore Eighty Lac & Seventy Vive Thousand OnZy) renained remittances in transit Rs. 7,08,00,000.00 at DSE,Jammu on account of Salary &% R,s. 72,75,000. 00 at Ceo's office of all district on account of TED! fRamnps . This leaves an amount of Rs.1,15,42,75,7891.O (Rupees One Arab Fifteen 0-ore Forty Two 1ac Seventy Fv Tousuand Seven Hundred & Eighty One Only) as an actual unspent bala-ce at the end of the year, which will be adjusted towards the Grant-in-aici payable curîng the next financial year 2014-15. -Certified that we have satisfied ourselves that the conditions on which the Grant-in-aid was sanctioned have been duly fulfilled and that we have exercised the following checks to see that the money was actually utilized for the purpose for which it was sanctioned. Directorate of Rashtriya Madhyamik Shiksha Abhiyan, J&K 110 Wazir Bagh. Lal Mandi, Srinagar I 67-B/B Gandhinagar, Jammu Tele-Fax: 0194-2310750,749 (Srinazar), 0191-2430074-92 (Jammu) ikrmsa@ 1maicom Kinds of checks exercised: i. Audited Statement of Accounts (Copy enclosed). ii. Utilization received from executing units, records during sample visit. iii. Progress Report State Prjed Director Ras ya Madhyamik Shiksha Abiyan (J&K) State Dated: Place: Srinagar 0 * *lln ils ilt.itlil inlil . lha hiii4i 11' ''' CONTACT: (Mab): 9419024733, 9697494694, 9596186900, (e!) 0194-2477813 TELE-FAX: 0194-2477813 efnail: caiqba2@gmaiLcom R E VISED AUDITORS CEJR TIFI TE Wc have verified the above staternent with the books and record s produced before us For our verification and found the sarne has been drawn in accordance therewith. For B i S M A J & CO. Chartered Accountints F R. NO. 002489N CA Mold I(Ibal Untoo (Partne r) -f M. No. 514200 Dated: Placc: Srinagar 14 .,1EF 3RD F.00R, SHA.MCOMPLEX, OPP. MEDICARE DIAGNOSTIC IMAGING CENTRE.M.AINCHOW KARANAGAR, SRNAGAR-190001 r': r NN BAZAR SOPORE, KASHMIR 193201 CONTACT: 9419024733,9697494694,9596186900,0194-2477813 TELE-FAX: 0194-2477813 email: caiqba2@gmailcom Directorate of Rashtriya Madhyamik Shiksha AbhIyan, J&K 110 Wazir Bagh, Lal Mandi, Srinagar I 67-B/B Gandhinagar, Jammu Tele-Fax: 0194-2310750,749 fSrinagar), 0191-2430074-92 (ammu) ikrms@gmail,con REVISED UTILISATION CERTIFICATE "REVENUE COMPONENT" For the year ended 31.03.2014 {Figures in Rs} CentraI Share State share Total 1 Opening balance at the beginning of the financial year (as on 01.04.2013) 52,20,89,466.00 2. Outstanding Advance of Previous Year as on 31-03- 2013, 40,37,51,545.00 Details of Funds received during the year 3. center Share B. Recurring Grants * . I28-06-2013- Allotment 10,53,00,000,00 No,- F.20-1/2013-RMSA-1 28-06-2013- Allotment 78,54,00,000.00 No,- F,20-1/2013-RMSA-1 28-06-2013- Allotment 6,71,18,000.00 No,- F.20-1/2013-RMSA-1 4. Total Center Share (Sr 3 95,78,18,000.00 95,78,18,000.00 6 Onterespts- 3,14,17,738.00 6. Ohe Receipts 1,40,35,519.00 Directorate of Rashtriya Madhyamik Shiksha Abhiyan, J&K 110 Wazir Bagh. Lal Mandi, Srinagar / 67-B/B Gandhinagar, Jammu Tele-Fax: 0194-2310750,749(Srinagar), 0191-2430074-92 ,iammul ikr,nYs,a@mailcorm 7, Grand Total (1+2+4+5+6 1,92,91,12,268.00 7) Expenditure during the year 8. Expenditure - 96,35,33,039.00 9. Unspent Balance as on 31- 03-2014 (7 - 8 = 9) - 96,55,79,229.00 10 Less - Outstanding Advance 75,99,71,148.00 11 Less- Remittance in Transit 1,08,00,000.00 12. Actual Unspent Balance as 12 - 19,48,08,081.00 Certified that out of Rs. 95, 78,18,000.OO (Rupees Ninety Five Crore seventy Eight Lac & Eighteen Thous 1 BHS Warnow: * Rs, 72,300/- were direetly deposited into Head Masters personal account on account of the Expenditures to be incurred. However such account was not produced to us for verification. 9 HS Dudi Machil: • Rs. 20,000/- were transferred to personal account of dealing assistant as on 04-12-2013 on account of the Expenditures to be incurred However such account was not produced to us for verification. Most of the expenditures during the ycar were made through cash. HS Kakroosa: * Rs. 5,000/- has been diverted from Water/Electricity component on account of purchasing sports material HS Punzwa: School is operating two bank accounts Current & Savings Account. As per the Manual for Financial Management and Procurernent for RMSA joint signatory saving bank account shall be opened under the Scheme at all levels. Moreover all the funds under the scheme are only allowed to be routed through such joint accounts and only one bank account shall be opened and no multiple accounts are allowed under the scheme. The procedure as adopted by the office of the school are against the guidelines under RMSA Manual. Most of the expenditures during the year were made through cash. C1 District Budgam: HS Kuzwera: * The amouit of Rs 1,12,773/-has been disbursed by the school office on account salary in favour of Master Tahira Akthar for the rnonth of November 2012 , December2012 & January 2013.However it has been observed from the records produced before us that no appointrnent/ Adjustment was made in favour of such employee under RMSA. Moreover the said employee didn't join the school physically under RMSA. During due deliberations with the concerned dealing assistant it was informed to us that the employee is physically rendering her services in High School Chattergam. Hence the gross salary of Rs 1,12,773/- for the abovc months stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered her actual service in the Institution under RMSA. The amount of Rs 40,760/-has been disbursed by the school office on * account salary in favour of Master Mohd Farooq Firdosi for the monith of July 2013.However it has been observed from the records produced before us that the said em.ployee didn't joined the school physically under RMSA. During duc deliberations with the concerned dealing assistant it was informed to us that the employee is physically rendering his services in Middle School Kothipora -lence the gross salary of Rs 40,760/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be pa-id for the period in which such employee didn't rendered actual service in the Institution under RMSA. The amount of Rs 35,600/-has been disbursed by the school office on accourit salary in favour of Master Feroze Ali for the month of June 40 2013,However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 20.06.2013. Hence the gross salary of Rs 35,600/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore only Eleven days salary under RMSA shall be allowed from his actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. The amount of Rs 36,300/-has been disbursed by the school office on account salary in favour of Master Tahira Bano for the month of March 2013.However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 27.03.2013. Hence the gross salary of Rs 36,300/- for the above month stands disallowed and recoverable from the concerned employee. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution'under RMSA. Furthermore only Four days salary under RMSA shall be allowed from her actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. The amount of Rs 34,884/-has been disbursed by the school office on account salary in favour of Master Rchana Jan for the month of November 2012,1-lowever it has been observed from the records that his actual date of Joining in the School under RMSA is as on 14.12.2012. Hence the gross salary of Rs 34,884/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. The amount of Rs 33,886/-has been disbursed by the school office on account salary in favour of Master Qazia Majid for the month of November 2012.However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 22.1 1.2012 Hience the gross salary of Rs 33,886/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore only Nine days salary under RMSA shall be allowed from her actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. HS Sugin: The amount of R.s 31,365/-has been disbursed by the school office on account salary in favour of Master Neelam Tahira for the month of May 2013,However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 22.05.2013. Hence the gross salary of Rs 33,886/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore only Nine days salary under RMSA shall be allowed from her actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. 41 S Bank Advices/releases in favor of Branch manager on account of salary to its em-ployees not produced for verification. -HS Summer Bugh: SThe amounit. of Rs 68,386/-has been disbursed by the school office on account salary in favour of Master Syed Mohammad Farooq for the month of February 2013 & March 2013. However it has been observed from the records produced before us that no documents pertaining to th.e emplovec in relation to his Adjustment /appointment order and joining report wxas not avalaible on record. During due deliberations with the conCerned dealing assistant it was informed to us that said employee never joined the school physically under RMSA. Hence the gross salary of Rs 68,386/! for the above months stands disailowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such. employee didn't rendered her actual servi.e in the Institution under RMSA. The amount of Rs 1,01,658/-has been disbursed by the school office on account salarv in favour of Master Mehjabeena Mufti for the months of December 2012 ,January 2013 & February 2013 However it has bccn observed from the records that her actual date of Joining in the School under RMSA is as on 19,02.2013. Hence the gross salary of Rs 1,01,658/- for the above months stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore only Twelve days salary under RMSA shall be allowed from her actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. The amount of Rs 1,02,522/-has been disbursed by the school office on account salarv in favour of Master Mubashira Inayat for the months of November 2012 , December 2012 & January 2013 .However it has been observed from the records that her actual date of Joining in the School under RMSA is as on 08.02.2013. Hence the gross salarv of Rs 1,02,522/- for the above months stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such enployee didn't rendered actual service in the Institution under RMSA. The arnount of Rs 33,694/-has been disbursed by the school office on account salary in favour of Master Kaiser Jan for the month of March 2013.However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 29.03.2013. Hence the gross salary of Rs 33,886/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore onv Two days salary under RMSA shall be allowed from her actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. • Rs 1,65,068/- has been disbursed by the school office on account Tirne Bound arrears in favour of Master Mehjabeena Mufti un-authorisedly. As no allotment was reccived from the Office of The SPD/& Or Cco Office for the same. Moreover such Payment was met against RMSA Funds without * 42 45 the approval from higher authority. Hence the amount of Rs 1,65,068/- stands disallowed and represents the claim outstanding against the state. The School Office has violated the norms under RMSA by un-authorisedly disbursed the salary for the month of October 2013 in favour of Jameela Bano. After secrutiny of records following deficiencies were noted: During the the said month Master Shahnaz Sheen was paid salary Of Rs 37,400/- for the month of October 2013 .Master Shahnaz sheen was relieved from the Institution in the month of Octomber 2013, Another Master namely Jameela Bano was appointed against the Vacant post in the month of October 2013. Furthermore Jameela Bano was also paid salary for the month of October 2013. After inclusion of the said Master under RMSA the CAP/ LIMIT of 7+1=8 got exceeded and during the month of October 2013 9 employees had drawn salary under RMSA which is against the guidelines of the Scheme, Hence it is evident from the fact as envisaged above that RMSA funds has been NIS-UTILISED to the extent of the salary paid to the Master. Therefore the OROSS SALARY of Rs 37,400/- along with the a-cars or any other benefits in the employment shall be calculated and quantified separately and shall stand represents the claim outstanding against the state. The SPD office shall further take steps for the necessary action. Also it shall be noted due to non -production of other relevant records by the office we could not verify the validity of the appointments made in relation to above masters. and the disbursement if any made from the state funds. HS Durbal: Pursuant to order no Ceo/Estt/Trf/Mst/13/34905-6 dated 20.03.2013 the employee was adjusted in the School under RMSA. Thereafter the employee joined the School as on 20.03.2013. However the amount of Rs 78,292/-has been disbursed by the school office on account salary in favour of employee for the months prior to their appointment. (January & February 2013) Hence the gross salary of Rs 78,292/- for the above months stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered any actual service in the Institution under RMSA. Moreover Last pay certificate (LPC) of the employee was not produced. HS Sitharam: The amount of Rs 62,730/-has been disbursed by the school office on account salary in favour of Master 1-lilal Ahmad(Gross- 31,365/-) & Nissar Ahmad Zia (Gross- 31,365/-) for the month of June 2013.However it has been observed from the records that their actual date of Joining in the School under RMSA is as on 17.07.2013. Hence the gross salary of Rs 62.730/- for the above month stands disallowed and represents the claim outstanding against the state, As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore only Fourteen days salary under RMSA shall be allowed from her actual date of Joining in the school and shall be apportioned accordingly on PRO.-RATA BASIS. HS Kenihama: The amount of Rs 34,174/-has been disbursed by the school office on account salary in favour of Master Arifa Jabeen for the month of January 43 2013.However it has been observed from the records that her actual date of Joining in the School under RMSA is as on 29,01.2013. Hence the gross salary of Rs 34.174/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore only Two days salary under RMSA shall be allowed from her actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. District Pulwama: HS Putrigam: The amount of Rs 32,951/-has been disbursed by the school office on account salary in favour of Master Gh. Qadir for the month of March 2013.1-owever it has been observed from the records that his actual date of Joining in the School under RMSA is as on 02.04.2013. Hence the gross salary of Rs 32,951/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under t1 RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. The amount of Rs 1,01,601/- has been disbursed by the school office on account salary in favour of Master Nazir Ahmad Wani (Gross- 36,809 ), Gh.Qadir Wani (Gross- 32,951/-) & Bilal Ahmad Bhat (Gross-31,841) for the month of February 2013.However it has been observed from the records that their actual date of Joining in the School under RMSA is after the month of Februarv 2013. Hence the gross salary of Rs 1.01,601/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual. service in the Institution under RMSA. HS Matrigam: Employee Name Date of Joining Gross Salary Mushtaq Ahmad Dar 12.03.2013 32,95 1.00 Kulsum Akhter 12.03.2013 8 1.00 TOTAL 64,92.00 The amount of Rs 64,792/-has been disbursed by the school office on account of salary in favour of employees captioned above, for the month of February 2013.,However it has been observed from the records that their actual date of Joining in the School under RMSA is as reflected above. Hence the gross salary of Rs 64,792/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which sich employees didn't rendered actual service in the Institution under RMSA. HS Taralibala: * Pursuant to order no Ceo/Pul/Tng/Pul/6029 dated 29.03,2013 the employee narnely Master Dilshada Akthar was adjusted in the School under RMSA. Thereafter the ernployee joined the School as on 30.03.2013. However the amount of Rs 3^,841 /-has been disbursed by the school office on account salary in favour of an employee for the month of March 2013 prior to her appointment. Hence the gross salary of Rs 31,841/- for the above month stands disallowed and represents the claim * .44 outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered any actuaJ service in the Institution under RMSA. C The amount of Rs 35,244/-has been disbursed by the school office on account salary in favour of Master Fayaz Ahmad Khateeb for the month of February 2013. However it has been observed From the records that his actual date of Joining in the School under RMSA is in the month of March. 2013. Hence the gross salary of Rs 35,244/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. The amount of Rs 41,931/-has been disbursed by the school office on account salary in favour of Master Inderject Singh for the month of May 2013.However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 22.05.2013. Hlence the gross salary of Rs 41,931/-- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA.Furthermore only Nine salary under RMSA shall be allowed from her actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. HS Naina Tahab: The amount of Rs 1,01,291/- has been disbursed by the school office on account salary in favour of Master Mohd Abdullah Dar (Gross- 35,226 ), Abdul Aziz Ahanger (Gross- 34,225/-) & Mohd Akbar hajam (Gross- 31,841) for the month of February 2013.However it has been observed from the records that their actual date of Joining in the School under RMSA is as on 11.03.2013 . Hence the gross salary of Rs 1.01,291/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. The amount of Rs 1,09,719/- has been disbursed by the school office on account salary in favour of Master Ghulam qadir Dar (Gross- 37,847 , Wali Mohd Bhat (Gross- 35,936/-) & Farhat Yaqoob (Gross-35,936) for the month of March 2013.However it has been observed from the records that their actual date of Joining in the School under RMSA is as on 29.03.2013 . Hence the gross salary of Rs 1.09,719/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. HS Chand Gam: The amount of Rs 1,29,748/- has been disbursed by the school office on account salary in favour of Master Farooq Ahinad Malik (Gross- 31,84.1 ), Mohd Ashraf Bhat (Gross- 31,841/-) , Bashir Ahmad Dar (Gross- 31,841/-) & Abdul He-amid Bhat (Gross-34,225) for the month of February 2013.However it has been observed from the records that their actual date of Joining in the School under RMSA is in the month of March 2013. Hence the gross salary of Rs 1,29,748/- for the above month stands 45 disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. HS Gulistan: g Pursuant to order no Ceo/Pul/693 dated 25.04.2013 whereby the specific directions were given to the school that Salary for the month of April 2013 shall be made available in favour of an employee Nazir Ahmad Khan. Thereafter the school authorities disbursed the same amount to the concerned Master. During the course of verification of the records we have observed that such Master was never being appointed/adjusted under RMSA. Also after duc deliberations with the dealing assistant it was informed to us that such employee has also never joined. the school and the said salary has been paid to him on the directions given by higher authority. Hence the gross salary of Rs 32,969/- for the above nonth stands disallowed and represents the clairn outstanding against the state. As the Salary under RMSA shall not be paic for the period in which such employee didn't rendered any actual service in the [nstitution under RMSA. Moreover it is worthwhile to mention that RMSA funds shall not be utilized for the purposes for which they are not meant for use. The SPD office shall take the matter with the concerned CEO. The amount of Rs 31,841/-has been disbursed. by the school office on account salary in favour of Master Mohd Yaseen Bhat for the month of April 2013.However it has been observed from the records that his actual date of Joining in the School under RMSA is in the month of March 2013. Hence the gross salary of Rs 31,841/- for the above month stands disallowed and represents the claim outstanding against the state. As the * Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. 4 The amount of Rs 37,845/-has been disbursed by the school offlice on account salary in favour of Master Jung Bahadur Singh for the month of February 2013.1-lowever it has been observed from the records that his actual date of Joining in the School under RMSA is as on 12.03.20 13. Hence the gross salary of Rs 37,845/- for the above rnonth sumds disallowed and represents the clairn outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. The amount of Rs 32,933/-has been disbursed by the school office on account salary in favour of Master Ghulam Ahmad Wani for the ronth of February 2013.However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 12.03.2013. Hence the gross salary of Rs 32,933/~ for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. The amount of Rs 32,951/-has been disbursed by the school office on account salary in favour of Master Abdul Rehman Bhat for the month of February 2013.However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 12.03.2013. Hence the gross salary of Rs 32,951/ for the above rnonth stands disallowed and represents the claim outstanding against the state, As the * . 46 Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. The amount of Rs 40,371/-has been disbursed by the school office on account salary in favour of Headmaster Mohd Khalil Bhat for the month of May 2013.However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 27.05.20 3. Hence the gross salary of Rs 40,371/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore only Four salary under RMSA shall be allowed from her actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. I-IS Nargistan: Pursuant to order no Ceo/Pul/Tng/ 13/631 dated 24.01.2013 whereby the specific directions were given to the school that Salary for the month of March & April 2013 shall be made available in favour of an employee Master Gulshan Akhter. Thereafter the school authorities disbursed the same amount to the concerned Master. During the course of verification of the records we have observed that such Master was never being appointed/adjusted under RMSA. Also after due deliberations with the dealing assistant it was informed to us that such employee has also never joined the school and the said salary has been paid to her on the directions given by higher authority. Hence the gross salary of Rs 76,094/- (38,047*2) for the above months stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered any actual service in the Institution under RMSA. Moreover it is worthwhile to mention that RMSA funds shall not be utilized for the purposes for which they are not meant for use. The SPD office shall take the matter with the concerned CEO. Pursuant to order no Ceo/Pul/Tng/13/736 dated 27,04.2013 whcreby the specific directions were given to the school that Salary for the month of March 2013 shall be made available in favour of an employee Master Mushtaq Ahmad Mir. Thereafter the school authorities disbursed the same amount to the concerned Master. During the course of verification of the records we have observed that such Master was never being appointed/adjusted under RMSA. Also after due deliberations with the dealing assistant it was informed to us that such employee has also never joined the school and the said salary has been paid to him on the directions given by higher authority. Hence the gross salary of Rs 31,841/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered any actual service in the Institution under RMSA. Moreover it is worthwhile to mention that RMSA funds shall not be utilized for the purposes for which they are not meant for use. The SPD office shall take the matter with the concerned CEO. 47 $5 HS Achagoza: * The amount of Rs 33,588/-has been disbursed by the school office on account salary in favour of Master Nazir Ahmad Shah for the month of March 2013.However it has been observed from the records that his actual date of Joining in the School under RMSA is in the month of April 2013. Hence the gross salary of Rs 33,588/- for the above month stands disallowed and represents the clairn outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. The a-mount of Rs 68,450/-has been disbursed by the school office on . account salary in favour of Master Mushtaq Ahmad Hurrah for the month of February & March 2013.However it has been observed from the records that his actual date of Joining in the School under RMSA ;s in the month of April 2013. Hence the gross salary of Rs 68,450/- for the above months stands disallowed and represents the claim outstanding C against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. The amount of Rs 68,486/-has been disbursed by the school office on * account salary in favour of Master Mohd Shaban Malik for the month of February & March 2013.However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 11.04.2013. Hence the gross salary of Rs 68,486/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such emplovec didn't rendered actual service in the Institution under RMSA. * The amount of Rs 34,281/-has been disbursed by the school office on account salary in favour of Master Ziauddin for the month of March 2013.H4owever it has been observed from the records that his actual date of Joining in the School under RMSA is as on 09.04.2013. Hence the gross salary of Rs 34,281/- for the above rnonth stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. District Kulgam: General Observation: All. the District School was operating Two Bank Accounts under the Scherne. The Auditors face the lot of hardship in reconciling the same as single cash book were maintained. As per the Manual for Financial Management and Procurement for RMSA joint signatory saving bank account shall be opened under the Scheme at all levels. Moreover all the funds under the scheme are only allowed to be routed through such joint accounts and only one bank account shall be opened and no multiple accounts are allowed under the scheme. The procedure as adopted by the office of the school is against the guidelines under RMSA Manual. HS T.N Pora: The amount of Rs 1,02,921/-has been disbursed by the school office on account salarv in favour of three employces for the tnonth of May 2013.Joining Report of the said employees were not available on rccord. However after Due deliberation with the concerned dealing assistant it * 48 was informed to us that their actual date of Joining in the School under RMSA is as on 15,05.2013/or 16.05.2013. Hence the gross salary of Rs 1,02,921/- for the above month stands disallowed and represents the claim outstanding against the state, As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore only Fifteen days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. HS Gudder: The amount of Rs 1,04,661/-has been disbursed by the school office on account salary in favour of three employees for the month of May 201.3.Joining Report of the said employees were not available on record. However after Due deliberation with the concerned dealing assistant it was informed to us that their actual date of Joining in the School under RMSA is as on 14,05.2013/or 15.05.2013/or 16.05.2013. Hence the gross salary of Rs 1,04,661/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution urder RMSA. Furthermore only Fifteen days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. During the course of Audit it has been observed that huge Cash Drawls were made by the office dealing assistants from the bank frequently. (E.g. Rs 50,000/-) Hence the Cash remained in hand over the period of 15 days approx on continuous basis. HS Okay: * Cash Book was not maintained properly by the office. No reconciliation of the same was made with the bank. a The amount of Rs 16,350/-has been disbursed by the school office on account salary in favour of Master Ghularn Ahmad Mir for the month of May 2013.However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 20.05.2013. Hence the gross salary of Rs 16,350/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore only Eleven days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. The amount of Rs 16,840/-has been disbursed by the school office on account salary in favour of Master Shamshad Hussain for the month of August 2013.However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 19.08.2013. Hence the gross salary of Rs 16,840/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore only Twelve days salary under RMSA shall be allowed from 49 their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. FIS C.R Pora: HS CEmployee Name Date of Joining Gross Salary Bashir Ahmad Rather 27.05.2013 31,555.00 Manzoor Ahmad Shah 27.05.2013 31,365.00 Mohd Maqbool Malik 21.05.2013 31,365.00 Zahoor Ahmad Bhat 21.05.2013 31,317.00 TOTAL 125612.00 The amount of Rs 1,25,612/-has been disbursed by the school office on account of salary in favour of employees captioned above, for the month of May 2013.However it has been observed from the records that their actuald date of Joining in the School under RMSA is as reflccted above. Hence the gross salary of Rs 1,25,612/- for the above month slands disallowed and represents the claim outstanding againsit the st.ate. As 'he Salary under RMSA shall not be paid for the period in which such employees didn't rendered actual service in the Institution under RMSA. Furthermore only Four/Ten day's salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. HS Banimulla: The amount of Rs 39,782/-has been disbursed by the school office on account salary in favour of Master Mohd Anin Tras for the month of January 2014,However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 13.01.2014. Hence the gross salary of Rs 39,782/- for the above month s,ands dlisallowed and represents the clain outstanding against the states. A the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore only Eighteen days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apporcioned accordingly on PRO-RATA BASIS. H HS Nillow: The amount of Rs 1,44,176/-has been disbursed by the school office on account salary in favour of Four Employees for the month of May 2013. However it has been observed from the records that their actual date of Joining in the School under RMSA is as on 22.05.2013. Hence the gross salary of Rs 1,44,176/- for the above month stands disallowed and represents the clain outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didin't rendered actual service in the Institution under RMSA. Furthermore only Nine days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. H HS Sonigam: The amount of Rs 94,095/- has been disbursed by the school office on account salary in favour of Threc Employces for the month of May 2013 However it has been observed frorn the records Lhat their actual date of Joining in the School under RMSA is as on 21.05.2013. Hence the gross salary of Rs 94,095/- for the above month stands disallowed and *1ý11 .50 represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didri't rendered actual service in the Institution under RMSA. Furthermore only Ten days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. The amount of Rs 66,312/,- has been disbursed by the school office on account salary in favour of Master Nazir Ahmad, Master Bashir Ahmad & Master Mohd Farooq for the month of May 2013. However it has been observed from the records that their actual date of Joining in the School under RMSA is as on 21,05.2013. Hence the gross salary of Rs 66,31.2/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA, Furthermore only Ten days salar y under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. HS Bonigam: The amount of Rs 1,04,737/- has been disbursed by the school office on account salauy in favour of Three Employees for the month of May 2013. However it has been observed from the records that their actual date of Joining in the School under RMSA is as on 19.05.2013. Hence the gross salary of Rs 1,04,737/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore only Twelve days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. The amount of Rs 33,531/- has been disbursed by the school office on account salary in favour of Master Bashir Ahmad Yatoo for the month of August 2013. However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 12.09.2013. Hence the gross salary of Rs 33,531/- for the above month stands disallowed and represents the claim outstanding against, the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution und.er RISA. HS Bahan: The amount of Rs 31,368/- has been disbursed by the school office on account salary in favour of Master Nissar Ahmad Bhat for the month of May 2013. However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 11.06.2013. Hence the gross salary of Rs 31,368/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. HS Tangmarg: The amount of Rs 62,730/- has been disbursed by the school office on account salary in favour of Master Shamirn Ahmad (Gross-31 ,365/-) & Farooq Ahmad (Gross-31,365/-) for the..month of May 2013. However it S51 has been observed from the records that their actual date of Joining in the School under RMSA is as on 22.05.2013. Hence the gross salary of Rs 62,730/- for the above month stands disallowed and represents the clain outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore only Nine days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. HS Watto: School has misutilised a sum of Rs.8,200/- on account of purchased of gas Bukhari out of Minor Répairs Simultaneously School also purchased office table along with almirah for Rs4400/- & two pieces of Chairs for Rs 2,200/- on 22.10.2013. Such anount of Rs 6600/- had also being wrongly met out of grants under the Scheme. Hence Rs 14,800/ stanc recoverable. RMSA Funds shall be utilized only for the purposese for which they are meant for use. HS Qahmoh: Rs 10,000/- were drawn in cash by Mr Tufail dealing assistant. Out of which Rs 5,085/- were incurred on the different items of expenditures.The balance of Rs 4,915/-were not reflected in the books as cash in hand. Hence remain un-expplained. Moreover the balances 01.04.2013 as reflected in the cash were not reconciled with the bank and School has brought forwarded the balances as reflected in the bank statement. Hence remained un-reconciled & un-explained. *HS DH Pora: School has incurred all its expenditure through cash throughout the year & also is having an huge unspent balance of Ps. 1,22,204/- as on 31-03- 2014. * GHSS Katrasoo: Rs 4,081/- being an opening balance as on 01.04.2013 and during the year Rs 14,645/- as expenditures incurrecl were not supported with vouchers/ Bills and no explanation of the same was produced to us. Moreover written statement from the Principal concerned has been forwarded to the concerned CEO office for necessary action. District Ganderbal: * BHS Dagapora: a Pursuant to order no. CEO/GBL/2514 dated 11.06.2013 whereby the specific directions were given to the school that Salary for the month of March, April & May 2013 shall be made available in favour of an employee Master Nazir Ahrnad Dar. Thereafter the school authorities disbursed the same amount to the concerned Master. During the course of verification of the records we have observed that such Master was never being appointed/adjusted under RMSA during the period. Also his joining date in the school under RMSA was 10.06.2013 Hence the gross salary of Rs 91,482/- (30,494*3) for the above months stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered any actual service in the Institution under RMSA. Morcover it is worthwhile to mention that RMSA funds shall not be utilized for thc 52 purposes for which they are not meant for use. The SPD office shall take the matter with the concerned CEO. HS Dhobipora: Employee Name Date of Joining Gross Salary Zulikha Parveen 30.03.2013 35,754.00 Nighat Ara 19.03.2013 34,687.00 Yasmeena Razak 26.03.2013 28,037.00 TOTAL 98,78.00 The amount of Rs 98,478/-has been disbursed by the school office on account of salary in favour of employees captioned above, for the month of March 2013.However it has been observed from the records that their actual date of Joining in the School tinder RMSA is as reflected above. Hence the gross salary of Rs 98,478/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employees didn't rendered actual service in the Institution under RMSA. Furthermore only One/Five/Twelve day's salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. The amount of Rs 33,040/- has been disbursed by the school office on account salary in favour of Master Humira Shafi for the month of May 2013. However it has been observed from the records that her actual date of Joining in the School under RMSA is as on 23.05,2013. Hen'ce the gross salary of Rs 33,040/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the institution under RMSA. Furthermore only Eight days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. HS Theru: The amount of Rs 29,200/- has been disbursed by the school office on account salary in favour of Master Smt Devi for the month of March 2013, However it has been observed from the records that her actual date of Joining in the School under RMSA is as on 25.03.2013. Hence the gross salary of Rs 29,200/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore only Six days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-PRATA BASIS. BHS Anderwan: Rs. 50,000/- were transferred to personal account of Head Master as on 06-03-2014 vide cheque no, 133842 on account of the Expenditures to be incurred . From the records produced to us that actual were incurred from 18.03.2014 to 25.03.2014 . Hence Rs 50,000/- were held as cash in hand for the period of 15 days approx. SBHS_qAgir: ~ . 53 The amount of Rs 32,294/- has been disbursed by the school office on account salary in favour of Master Gulzar Ahmad Bhat for the month of July 2013. However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 27.07.2013. Hence the gross salary of Rs 32,294/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. lurthermore only Four days salarv under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. BHS Sonamarg: The amount of Rs 29,020/- has been disbursed by the school office on account salary in favour of Master Nazir Ahmad Chohan for the month or April 2013. However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 29.04.2013. Hence the gross salary of Rs 29,020/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee rijdn't rendered actual service in the Institution under RMSA. Furthermore only One day salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. GHS Prang: Pursuant to order no. CEO/GBL/Estt-i/2856-57 dated 05.06.2013 whereby the specific directions were given to the school that Moster * Sameena Ali adjusted in GEIS PRENG are spared in BHS SHUHAMA for current accadamic session . However the Zonal education officer Kagan will draw the salary of the Master against her own substantive post on the production of attendance certificate from Headmaster BHS SHUHAMA Ganderbal, (Source order Copy}. Thereafter the school ALithorities disbursed the amount as under > Gross Salary: Rs 4,21,219,00 > 1 31t Installment of 61h pay commission Rs 25,287.00 > 10% DA Arrears Rs 13,176.00 TOTAL Rs.4,59,682.00 for the Period JUNE 2013 to JUNE 2014. During the course of verification of the records produced to us we have observed that such Master was never Joined the school under RMSA physically. Also it is evident from the order as quoted above that such employee didn't rendered any actual service in the Institution under RMSA. Hence the total amount of disbursement of Rs 4,59,682/- as on the date of AUDIT for the above months shall stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employce didn't renderel any actual service in the Institution under RMSA. Moreover it is worthwhile to mention that RMSA funds shall not be utilized for the purposes for vhich they are not meant for use. The SPD office shall take the matter with the concerned CEO.Also any other disbursements made to such employce after June 20.14 if any shall also be caleilated separately. 71 54 Pursuant to order no. CEO/GBL/Estt-1/3076-78 dated 24.06.2013 whereby the specific directions were given to the school that Master Shakeela bano adjusted in GHS PRENG are spared in BHS KHALMULLA for current accadamic session . However the Zonal education officer Kagan will draw the salary of the Master against her own substantive post on the production of attendance certificate from Headmaster BHS KHALMULLA Ganderbal {Source order Copy). Thereafter the school authorities disbursed the amount as under > Gross Salary Rs 2,68,292.00 TOTAL Rs 2,68,292.00 For the period JUNE 2013 to JANUARY 2014. During the course of verification of the records produced to us we have observed that such Master was never Joined the school under RMSA physically. Also it is evident from the order as quoted above that such employee didn't rendered any actual service in the Institution under RMSA. Hence the total amount of disbursement of Rs 2,68,292/- as on the date of AUDIT for the above months shall stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered any actual service in the Institution under RMSA, Moreover it is worthwhile to mention that RMSA funds shall not be utilized for the purposes for which they are not meant for use. The SPD office shall take the matter with the concerned CEO.The Total amount of Rs 1,22,446/- were disbursed by the School authorities during the financial year on account of 3d Installment of 6l1 pay commission to its different employees. The applicability of the said pay commission is w.e.f. 01.01.2006 to 30,06.2009 (for which it became duel. Hence Rs 1,22,446/- is clearly the state liability and the said amount represents the claim outstanding against the state and shall accordingly be recouped against the state funds. District Shopian: General Observation Almost all the District School was operating Two Bank Accounts under the Scheme. The Auditors face the lot of hardship in reconciling the same as single cash book were maintained. As per the Manual for Financial Management and Procurement for RMSA joint signatory saving bank account shall be opened under the Scheme at all levels. Moreover all the funds under the scheme are only allowed to be routed through such joint accounts and only one bank account shall be opened and no multiple accounts are allowed under the scheme. The procedure as adopted by the office of the school is against the guidelines under RMSA Manual, HS Nazneen Pora: Employee Name Date of Joining Gross Salary M.Iqbal simnani- 22.05.2013 31,517.00 Younus Ahmad Shah 22.05.2013 31,061.00 Tasleern Jan 22.05.2013 31,080.00 Rozi Jan 22.05.2013 31,479,00 Firdous Ahmad Shah 22.05.2013 31,517,00 TOTAL .1, 56,654.00 The amount of Rs 1,56,654/-has been disbursed by the school office on account of salary in favour of employees captioned above, for the month 55 of May 2013.How,ever it has been observed from the records that thekr actual date of Joining in the School under RMSA is as reflected above. Hence the gross salary of Rs 1, 56,654/- for the above month stands disallowed and represents the clain outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employees didn't rendered actual service in the Institution under RMSA. Furthermore only Nine days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. HS Aglar: * Employee Name Date of Joining Gross Salary GuIzar Ahmad wani 26.06.2013 32,106.00 Afroz Akther 24.05.2013 31,270.00 Paramjeet kaur 24.05.2013 30,529.00 Nazir Ahmad Sheikh 26.06.2013 31,365.00 TOTAL 1, 25270.00 The amount of Rs 1,25,270/-has been disbursed by the school office on account of salary in favour of employees captioned above, for the month of May 2013.However it has been observed from the records that their actual date of Joining in the School under RMSA is as reflected above. Hence the gross salary of Rs 1, 25,270/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employees didn't rendered actual service in the Institution under RMSA. Furthermore only Six days salary under RMSA shall be allowed from Lheir actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. The amount of Rs'25,730/- has been disbursed by the school office on account salary in favour of Master Sandeep Thapa for the month of A pril 2013. However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 22.04.2013. Hence the gross salary of Rs 25,730/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salarv under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore only Six days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. HS Kerawamanloo: Employee Name Date of Joining Gross Salary F'ayaz Ahmad Mir 21.05.20 13 31,365.00 Gh. Nabi Mir 24.05.2013 31,460.00 Nazir Hussain Dar 24.05.2013 31,517.00 Javid Ahmad Mir 26.06.2013 31,232.00 TOTAL L 25,574.00 The amount of Rs 1, 25,574.00/-has been disbursed by the school office on account of salary in favour of employees captioned above, fOr the month of May 2013.However it has been observed from the records thal their actual date of Joining in the School under RMSA is as reflected above. Hence the gross salary of Rs 1, 25,574.00/- for the above month 56 *ý stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employees didn't rendered actual service in the Institution under RMSA. Furthermore only Ten/SLx day's salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. HS Barthipora: Employee Name Date of Joining Gross Salary Shaifta Nissa 22,05.2013 317327.00 Ab. Rashid Kumar 22.05.2013 31,365.00 Mohd Maqbool Kimoo 22.05.2013 31,365.00 TOTAL 94,057.00 The amount of Rs 94,057.00/-has been disbursed. by the school office on account of salary in favour of employees captioned above, for the month of May 2013.However it has been observed from the records that their actual date of Joining in the School under RMSA is as reflected above. Hence the gross salary of Rs 94,057.00/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employees didn't rendered actual service in the Institution under RMSA. Furthermore only Nine days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. HS Kumdalan: Employee Name Date of Joining Gross Salary Showket Ahmad Ganie 22.05.2013 31,441.00 Mohd Yousuf Dar 22.05.2013 31,517.00 Fatima Akhter 23.05.2013 30,814.00 TOTAL 93,72.00 The amount of Rs 93,772.00/-has been disbursed by the school office on account of salary in favour of employees captioned above, for the month of May 2013.However it has been observed from the records that their actual date of Joining in the School under RMSA is as reflected above. Hence the gross salary of Rs 93,772.00/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employees didn't rendered actual service in the Institution under RMSA. Furthermore only Nine days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. HS Nowgam: Employee Name Date of Joining Gross Salary Mohd Yousuf Dar 22.05.2013 31,517.00 Aslam Mohiuddin 22.05.2013 31,441.00 TOTAL Eg958,0 The amount of Rs 62,958.00/-has been disbursed by the school office on account of salary in favour of employees captioned above, for the month of May 2013.However it has been observed from the records that their actual date of Joining in the School under RMSA is as reflected above. Hence the gross salary of Rs 62,.958.00/- for the above month stands 57 disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employees didn't rendered actual service in the Institution under RMSA. Furthermore only Nine days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. The amount of Rs 31,365/- has been disbursed by the school office on account salary in favour of Master Gulshan Ara for the month of June 2013. However it has been observed from the records that her actual date of Joining in the School under RMSA is as on 24.06.2013. Hence the gross salary of Rs 31,365/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore only Six days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. * The amount of Rs 31,327/- has been disbursed by the school office on account salary in favour of Master Farooq Ahmad Ratlier for the month of June 2013. However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 25.06.2013. Hence the gross salary of Rs 31,327/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore onlv Five days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. HS Kapran: - The amount of Rs 31,365/- has been disbursed by the school office on account salary in favour of Master Syed Reyaz Ahmad for the month of June 2013. However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 27.06.2013. Hence the gross salary of Rs 31,365/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore only Three days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. GHS Zampathri: Employee Name Date of Joining Gross Salary Nazir Ahmad Kuchav 22,05,2013 31,441.00 Gh. Nabi Shah 22.05.2013 30,852.00 Gh. Mohammad Shah 22.05.2013 31,365.00 Mehraj uddin Baba 22.05.2013 31,365.00 Arshida Ganie 22.05.2013 30,643.00 TOTAL 1, 55,666.00 The amount of Rs 1,55,666.00/-has been disbursed by the school office on account of sal,ary in favour of employees captioned above, for the 58 i l l i l ' month of May 2013.However it has been observed from the records that their actual date of Joining in the School under RMSA is as reflected above. Hence the gross salary of Rs 1, 55,666.00/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employees didn't rendered actual service in the Institution under RMSA. Furthermore only Nine days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. HS Phano: Employee Name Date of Joining Gross Salary Naseem Ul Maqbool 22.05.2013 32,106.00 Gowher Ahmad Naikoo 22.05.2013 31,441,00 TOTAL 63,547.00 The amount of Rs 63,547.00/-has been disbursed by the school office on account of salary in favour of employees captioned above, for the month of May 2013.However it has been observed from the records that their actual date of Joining in the School under RMSA is as reflected above. Hence the gross salary of Rs 63,547.00/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employees didn't rendered actual service in the Institution under RMSA. Furthermore only Nine days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. GHS Vehil: The amount of Rs 1,02,645/- has been disbursed by the school office on account salary in favour of Master Sheikh Hakim for the month of July, August & September 2013. However it has been observed from the records that the said Master didn't physically offered his services under RMSA and didn't join the Institution. After due deliberations with the dealing assistant it was informed to us that the concerned Master was deputed to HS Kanjiullax and during the said period he rendered his services in that school only. Hence the gross salary of Rs 1, 02,645/- for the above months stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. HS Losedanw: Employee Name Date of Joining Gross Salary Abdul Khaliq 22.05.2013 39,497.00 Altaf Tabassum 25.05.2013 31,517.00 Masrat Jan 25.05.2013 31,365.00 TOTAL 1, 02,379.00 The amount of Rs 1,02,379.00/-has been disbursed by the school office on account of salary in favour of employees captioned above, for the month of May 2013.However it has been observed from the records that their actual date of Joining in the School under RMSA is as reflected above. Hence the gross salary of Rs 1, 02,379.00/'- for the above month stands disallowed and represents the cldim-outstanding against the state. 59 As the Salary under RMSA shall not be paid for the period in which such employees didn't rendered actual service in the Institution under RMSA. Furthermore only Six days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA. BASIS. HS Zainpora: The amount of Rs 31,365/- has been disbursed by the school office on account salary in favour of Master Sheikh Zahida for the month of May 2013. However-it has been observed from the records that her actual date of Joinirng in the School under RMSA is as on 23.05.2013. Hence the gross salary of Rs 31,365/- for the above month stands disallowed and recoverable from the concerned employee. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore only Eight days salary under RMSA shall be allowed from tfheir actual date of Joining in the school & represents the claim outstanding against the state and shall be apportioned accordingly on PRO-RATA BASIS. * The amount of Rs 31,365/- has been disbursed by the school office on account salary in favour of Master Javid Ahmad Bhat for the month of June 2013. However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 25.06.2013. Hence the gross salary of Rs 31,365/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore oniv Five days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. HS Borihallal: The amount of Rs 1,66,659/- has been disbursed by the school office on account salary in favour of Master Mohd Javid, Ab. -lamid Khan, Shakeela Sheen, Mohd Ashraf Mir & Nighat Nisar for the month of May 2013. However it has been observed from the records that their actual date of Joining in the School under RMSA is as on 22.05.2013. Hence the gross salary of Rs 1 ,66,659/- for the above month stands disallowed and represents the claim. outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore onlv Nine days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. The aount of Rs 32,505/- has been disbursed by the school office on account salary in favour of Master Abdul Hamid Bhat for the month of July 2013. However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 07.08.2013. Hence the gross salary of Rs 32,505/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institutipn under RMSA, * HSS Zainpora: 60 It is worthwhile to mention that such school has remained Un- Audited due to Non-cooperation of the School dealing assistant. No records/ documents/ books of accounts were produced before us, District Anantnag: HS Damian: * The amount of Rs 62,654/- has been disbursed by the school office on account salary in favour of Master Ghulam Ahmad Shah for the month of June & July 2013. However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 05,08.2013. Hence the gross salary of Rs 62,654/- for the above months stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. HS Apuzun: The amount of Rs 45,435/- has been disbursed by the school office on account salary in favour of Master Muzaffar Hussain for the month of June & July 2013. However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 12.08.2013. Hence the gross salary of Rs 45,435/- for the above months stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. HS Chowgam: The amount of Rs 36,419/- has been disbursed by the school office on account salary in favour of Master Khalil for the month of February 2014. However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 28.02.2014. Hence the gross salary of Rs 45,435/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. HS Barariaam: The amount of Rs 63,211/- has been disbursed by the school office on account salary in favour of Master Giasuddin for the month of May, June & July 2013. However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 30.07.20 13. Hence the gross salary of Rs 63,211/- for the above months stands disallowed and represents the claim outstanding against 'the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. JAMMU PROVINCE:- District Jamnu: General Observation Almost all the District School was operating Two Bank Accounts under the Scheme. The Auditors face the lot of hardship in reconciling the same as single cash book were maintained. As per the Manual for Financial Management and Procurement for RMSA joint signatory saving bank account shall be opened 61 , .ae under the Scheme at all levels. Moreover all the funds under the scheme are only allowed to be routed through such joint accounts and only one bank account shall be opened and no multiple accounts are allowed under the scheme. The procedure as adopted by the office of the school is against the guidelines under RMSA Manual. District Kathua: Hs Dhramkote: The amount of Rs 35,526/- has been disbursed by the school office on account salary in favour of Master Venita for the month of August 2013. However it has been observed from the records that her actual date of Joining in the School under RMSA is as on 25.08.2013. Hence Lhe gross salary of Rs 35,526/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employce didn't rendered actual service in the Institution under RMSA. Furthermore only Six days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. HS Bhallar: * The amount of Rs 64,820/- has been disbursed by the school office on account salary in favour of Master Urna Sharma (Gross 32,410/-) & Master Sunil Lata (Gross 32,410/-) for the month of August 2013. However it has been observed from the records that their actual date of Joining in the School under RMSA is as on 27.08.2013. Hence the gross salary of Rs 64,820/- for the above nonth stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermnore ol Four days salary under RMSA shall be allowed from their actual date or Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. HS Badbaloor: The School has Mis-Utlised the portion of funds under RMSA by meeting the state liability in respect of Salary being paid to their Class IV emplovec namely Isha Devi. During the financial year 2013-2014 Rs 49,008/- were disbursed as salary to the employee for the months November 2013, December 2013 and January 2014. It is worthwhile to mention that Under RMSA Scheme there no such post available and RMSA funds have never being meant to be utilized for such purpose. Therefore the DDO concerned has violated the basic norms under RMSA and has Mis-Utilised the funds under the scheme. The amount of Rs 49,008/- sha-L stands disallowed and represents the claim outstanding against the state on urgent basis. Moreover the SPD office is advised to initiate the recovery proceeding at carliest and assess the anount Mis-Utilised in the financial year 20M 2015 if any. HS Chandal: The amount of Rs 56,496/- has been disbursed by the school office on account salary in favour of Master Nazir Ahmad for the month of September & October 2013. However it has been observed from the records that his actual date of Joining in the:School under RMSA is in the 62 month of November2013. Hence the gross salary of Rs 56,496/- for the above months stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. District-Samba: HS Meen Sarkar: The amount of Rs 2,06,285/- has been disbursed by the school office on account salary in favour of Head Master Rafiq Mohammad for the month of February2013 to June 2013. (Fivc Months) However it has been observed from the records produced before us that the School was upgraded under RMSA in the month of July 2013 itself. Therefore RMSA funds have been utilized for meeting other liabilities of the State. Hence the gross salary of Rs 2,06,285/- for the above months stands disallowed and recoverable from the concerned employee. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. The SPD office shall take the matter with the concerned CEO and all other benefits/ arrears if any shall be calculated separately and represents the claim outstanding against the state. District- Reasi: HS Sailanjan: It has been observed during the course of Audit that an amount of Rs 24,000/- has been. mis-utilized by the office of the school by way of LOAN given on account of MDM. Such amount has been paid out of Annual Grants Hence Rs 24,000/- stands recoverable. * The School has also mis-utilized its interest earned on bank balances during the period. District-Doda: Hs Sarasi: The amount of Rs 68,873/- has been disbursed by the school office on account salary in favour of Master Hemant Singh (Gross 33,968/-) & Yashwant Singh (Gross 34,905/-) for the month of August 2013. However it ha.s been observed from the records that their actual date of Joining in the School under RMSA is as on 24.08.2013. Hence the gross salary of Rs 68,873/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. Furthermore only Seven days salary under RMSA shall be allowed from their actual date of Joining in the school and shall be apportioned accordingly on PRO-RATA BASIS. HS Khalihant: The amount of Rs 27,688/- has been disbursed by the school office on account salary in favour of Master Ajit Kumar for the month of August 2013. However it has been observed from the records that his actual date of Joining in the School under RMSA is in the month of September 2013. Hence the gross salary of Rs 27,688/- for the above month stands disallowed and represents the claim outstanding against the state. As the ~ 63 Salary under RMSA shall not be paid for the period in which such enployee didn't rendered actual service in the Institution under RMSA. a HS Sanwara: The school is operating a current account with the bank and against the guidelines under the Schene. a HS Roat: Rs 1,75,885/- has been disbursed by the school on account of salary in favour of its head master for the period March 2013- July 2013 . However GPR as produced to us didn't reflect the name of such Head Master. The SPD office shall take the matter with the concerned Ceo office and trace the validity of salary as paid to Head Master. a HS Manthala: School has Purchased Sofa set out of Minor repairs of Rs. 25,000/- SHS Jathli: School has Purchased Refrigerator out of Water/Electricity of Rs. 13,427/- The amount has paid through cash. H HS Udyanpur: * -School has utilized Rs. 40,900/- for the furnishing of Head Master Office as per cash book but no vouchers/bills pertaining to such expenditure were produced before us. Also the said amount was rnet out of specific grants. HSS Berarru: School has Purchased Sofa set out of Minor repairs of Rs. 16,000/-. LHS Manimi: School has purchased heating blower out of water/electricity of Rs. 7,500/- HS Bari: School has bought printer (EPSON-L210) out of water/electrcity of Ps. 10,499/~ District Rajouri: H HS Bainowa: School has kept un-authorized huge cash in hand of Rs 50,000/- for at least 4 months. • HSLam: * The amount of Rs 83,836/- has been disbursed by the school office on account salary in favour of Head Master for the month of June & July 2013. However it has been observed from the records that his actual date of Joining in the School under RMSA is as on 17.08.2013, Hence the gross salary of Rs 83,836/- for the above month stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered actual service in the Institution under RMSA. H HS Sawari: * The office of the school disbursed Rs 1,07,955/- in favour of Master Abdul Razaq on account of Salary for the period November 2013 to January 2014.(3 mnonths). During the course of verification of the records produced to us we have observed that such Master has never joined the school under RMSA physically. After duc deliberations with the concerned dealing assistant, it was informed to us that such Master is being posted at office of the ZEO MANJAKOTE and such salary is being paid to hän on * 64 *J the Instructions given by the concerned ZEO namely Mr Khaliq. Therefore such employee didn't render any actual service in the Institution under RMSA during the period. Hence the total amount of disbursement of Rs, 1,07,955/- for the above months shall stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employee didn't rendered any actual service in the Institution under RMSA. District Udhampur: General Observation Almost all the District School was operating Two Bank Accounts under the Scheme. The Auditors face the lot of hardship in reconciling the same as single cash book were maintained. As per the Manual for Financial Management and Procurement for RMSA joint signatory saving bank account shall be opened under the Scheme at all levels. Moreover all the funds under the scheme are only allowed to be routed through such joint accounts and only one bank account shall be opened and no multiple accounts are allowed under the scheme. The procedure as adopted by the office of the school is against the guidelines under RMSA Manual. BHS Kothi Domak: * The amount of Rs 1, 99,098/- has been disbursed by the school office on account salary in favour of Master Manoj Kumar (Gross 97,470/-) & Sonam Gupta (Oross 1, 01,628/-) for tlhe month of August, September & October 2013. However it has been observed from the records that their actual date of Joining in the School under RMSA is as on 23.10.2013. Hence the gross salary of Rs 1, 99,098/- for the above months stands disallowed and represents the claim outstanding against the state. As the Salary under RMSA shall not be paid for the period in which such employees didn't rendered actual service in the Institution under RMSA. DISTRICT LEH: CEO OFFICE: * It has been observed during the course of AUDIT that balance amount under the head of PRE-PROJECT ACTIVITY/ STRENGTHENING OF OFFICE has been MIS-UTILISED by the office to the tune of Rs 1,32,093/-. Such amount has been disbursed on account of Travelling allowances (TA) of employees. SIE KASHMIR: The Principal SIE (Srinagar) The office remained UN- AUDITED. The written statement has been furnished to the Auditors claiming that due to recent Floods in Kashmir particularly in Srinagar all the office records has been washed off. Hence we had only compiled the Receipts & Payment Account furnished to us and being prepared by the office. The Accounts remained UN -Audited. Audit of Schools (General Observation) * Huge cash balances have been kept by the dealing assistants throughout the period which is against the norms/guidelines of RMSA manual as prescribed. * Even Our repeated Instruction Cashbooks were not maintained properly. ~-. 65 * Most of the Schools Prepared cashbook annually instead of maintaining cashbooks non monthly basis. • Almost all payments/disbursements were made through cash instead of routing them through payees account Cheques as much as possible. 0 Almost all purchases were made through unregistered dealers & their payments were made through cash only. Further No Cash Receipts were produced during the Audit for validation. • Most of the Schools have not taken photographs before & after the execution of works related to Minor repairs, • Most of the Schools had not maintained Separate Ledger Accounts for cach & every Component b Separate Stock Register for RMSA Components was not maintained by the Schools. 8 It has been observed during the course of Audit that the dealing assistants are having a common phenomenon to withdraw cash unnecessary from the bank without any requirement and actual expenditure having been incurred over the period of time, which results the loss of interest on such unwarranted withdrawatls and gives the School authority a chance to have huge cash in Hand at any point of time. • GENERAL OBSERVATION o Cash system of accounting has been followed by the society as against the double entry method based mercantile system preseribed in RMSA Manual, " The Internal Audit system is not in Place. As Monitoring and supervision of the Im.plementation of the programmed and internal audit are the main controls exercised in Internal Control. 0 Incomes and Expenses are accounted for as and when received or paid and no distinction is maintained between revenue and capital cxpenditure. • The schools which have not produced their documents/ records for verification on account of their salary disbursements such as General Pay Register(GPR), Last Pay Certificate(LPC), Advices/Bank Releases on account of salary, Date of Joining in the school(Joining Report) & Acljustment order copy from the higher authority are as follows: District Bandipora 1. HS Sumlar 2. HS Panar 3. BHS Chewa District Budgam 1. HS Malpora Payeen. 2. HS Kawoosa *å District Kathua 1. HS Ghuttu. 2. HS Athalta 3, HS Dharalta 4. HS Jarai 5. HS 1rwan 6. HS Dehote 7. HS Chunera 8. HS Malad. District Reasi 1. HS Larh. • Provisions of Income Tax Act 1961 were not followed during the year with respect to salary on account of: • TAN were not being applied Nil deduction of Taxes were made * Short Deduction of Taxes were made • No monthly deductions of Taxes were made. o No Filing of Quarterly ETDS returns were made 66 * It has been observed during the course of Audit that Most of the Schools/Institutions prefer to remain absent and did not paid any heed to the call from the Auditors who had already circulated its Audit programme before weeks time. Hence nil expenditure has been taken into consideration in respect of such Schools/Institutions. Moreover among them are various schools/Institutions which had remained Un- Audited during the financial year 2012-2013 also.{Separate List Attached - Annexure 3 & 4 & 5) In respect of such Schools that remained UN-AUDITED in the year 2012-2013 List of which furnished to us by the office of the Directorate ,we had not booked any Expenditures for the year 2012-2013 in respect of such schools during the current year 2013-2014, as no records for the year were produces before us. (Annexure 4). However it is worthwhile to mention that we had compiled the Receipts & Payments account as being forwarded to us by the Office of the Directorate/&, or concerned offices in relation to DIETS/ Institutions for the years FY 2011- 2012 ,2012-2013 & FY 2013-2014 and forms part of consolidation. Accordingly the expenditures incurred by the DIETS as per annexure and shown in the financial year 2013-2014 are the expenditures for the year 2011-2012 ,2012- 2013 and 2013-2014 a.s is evident from their previous Audit Report showing no Expenditures in respect of those DIETS and remained UN-AUDITED. However such compilation is subject to Audit. As no records for the years were produced to us for verification. (ANNEXURE 5) Apart from above, below mentioned DIET's didn't Co-operate in the course of Audit and had remained un-audited for the Last Three financial years ie 2011- 2012 , 2012-2013 & 2013-2014. Also the actual expenditures incurred for said inancial years by the said DIETS has not been booked in the financial statements due to non- production of records and other relevant documents and information. DIET KULGAM DIET POONCH. The expenditure as actually being incurred by the SCHOOLS/ INSTITUTIONS/ DIETS which had remained un-audited and not being considered in the Audited. financials for the year 2013-2014 shall be treated as utilized and accordingly being booked in the audited financial statements for the FY 2014-2015 only and when such institutions will get their accounts Audited for such years (NOTE: LIST OF SCHOOLS/ INSTITUTIONS DISTRICT WISE WHICH WERE REMAINED UNAUDITED HAS BEEN ATTACHED SEPARATELY AND FORMS PART OF AUDIT REPORT). Annexure 3 & 4 & 5. For: BIS MA J & CO. Chartered Accountants F. R. No. 002489N CA Mohd Iqbal Untoo Place:- Sritnagar (Partner) Date:- . M No. 514200 ,~. ~67 NOTES ON FINANCIAL STATEMENTS. 1 OTHER RECEIPTS: The Total amount of RS 1,40,35,519/- (AS per Schedule C )on account of other receipts reflected in the financials may represent the amount being surrendered by th.e schools/Institutions on account of Interest, Annual Grants, Minor Repairs and/or any other components. 2. TRANSFER TO R&B J&K ON ACCOUNT OF NON-RECURRING EXPENCES: The total amount of Expenditure on account of Strengthening and Up- gradation of School buildings has been compiled on the basis of Statements/utilization certificates furnished by the SE'S /Govt offices concerned. Rs 61,95,72,050/- has been transferred by the SPD office during the year to the various SE'S in the State(Annexed As per Schedule F). Hence the same amount as transferred has been treated as expenditure during the year on the basis of statements furnished by such offices. However the amount of interest earned on account of RMSA Funds by these offices has not being taken into account. Moreover it is worthwhile to mention that the interest Carned by these offices during the financial year 2012-2013 has also not being taken into account in the Audited Financials of the year 2012-2013 and the whole amount of funds transfered were treated as expenditure. On the same principles during the current financial year 2013-2014 whole amount of funds transferred has been treated as capital expenditure incurred on the basis of Expencliture statements furnished by such State Govt offices time to time to the SPD Office. However the actual amount of interest carned from the inception of their RMSA bank accounts stands to be recoverable from the Govt offices concerned. Also the closing balances as on 31.03.2011 in their accounts if any is subject to reconciliation and is not being reflected in the Consolidatec financials under the head Advances for Expenses. 3. ADVANCES FOR EXPENSES: The amount of Rs 75,99,71,148/- represents the closing balancc of CEO's offices, SIE institutes, Diet's and SchooI's(As per Schedule K). Excluding the balances held under SE"s/Govt offices. 4. REMITTANCES IN TRANSIT OF DSE JAMMU (SALARY) AS RECONCILED: As in the previous year Audited financial statenments Rs 10 crore represents as Transit am.ount as on 31.03.2013 on account of different Ceo's Offices in Jammu Province (As per Schedule L). However during the course of Audit it has been observed that Rs lOcrore were actually being disbursed to DSE Jammu in the financial year 2012-13 for further disbursement on account of salary. However no arnount was released by DSE Jarnmu on account of salary to different CEO's in that year Hence the amount of Rs 10 Crore was reflected as Transit amount under various CEO's offices as on 31.03.2013. in the current year 2013-2014 Rs 8.92 crore were released by the DSE Jammu to various Districts, which according to the information provided to us by the SPD office were disbursed on the basis of requirements and Staff Strength in cach district and accordingly due adjustments has been made in the relevant Districts financial statements. After due reconciliation Rs 1.08 crore is the amount which stands recoverable from the DSE Jammu on account of salary towards the RMSA, and the same has been duly reflected in the consolidated financials. Moreover such recoverabe amount is excluding the interest amount earned by DSE Jammu on RMSA funds from 68 in li lil l s l i a s| lm l ti i i 1 1 11 1 ll l li i 1 . 1 11 11 i the date of original transfer of Funds. Hence the Interest amount should be recovered in addition to the balance amount. (Detailed Reconciliation is as per Schedule L). Moreover DSE Jammu remained Un- Audited. 5. REMITTANCES IN TRANSIT ON ACCOUNT OF IEDSS/RAMPS: Rs. 72,75,000/- remained remittance-in-transit on account of IEDSS/RAMPS at CEO office's of all district during the year 2013-14, which will be received during the month of April 2014 (Financial year 2014-15). (Schedule M). 6. INTEREST EARNED V INTEREST SURRENDERED TO SPD OFFICE: In the Course of Audit it has been observed that out of Rs 8,35,27,614.00 being the total Interest earned under RMSA (as per Schedule D attached herewith) Rs 7,04,00,698/- pertains to the interest earned by SPD office and RS 1,31,26,916/- relates to the interest amount earned by CEO"s Office, DIETs, SIE and District Schools on the particular date of audit. Out of Rs 1,31,26,916.00 an amount of Rs,52,48,515/- only has been surrendered by such concerned institutes/offices( as Audited) to the State Project Directorate. (AS per Schedule H attached separately to the financial statements of SPD) Hence 78,78,401/- is the Interest amount which has not been surrendered to the SPD office and lying at the District offices/DIETs/ SIEs /Schools. From the above it is evident that there is being a huge gap of difference of surrend . of Interest amount back to the SPD office. Separate guidelines should be issr : 1 District/School Level regarding Treatment of Interest Earned. The matter is of s( I-u nature as huge amount of Interest earned on bank balance is lying at District/f h.. .1 Level and is subject to Diversion/ Mis-utilization. For: BISMA J& C'j. Chartered Accountants F. R. No. 002489N CA Mohd Iqbal Untoo (Partner) PZace:- Srinagar M. No. 514200 69 (ANNEXURE "Z") REASONS FOR REVISING CONSOLIDATED FINANCIAL STATEMENTS AS ON 31-03-2014. The financial statements have been revised due the fact that there is change in nornenclature which has no impact on the current year financials. Except Rs 72,75,000/- has now been shown under the separate head of Remittances in transit on account of IEDSS. Earlier such Transit Amount was grouped under the heac] Advances for Expenses which have no impact on the overall financials. > The financial staternents have been revised due to the change in nomenclature which has no impact on the current year financials. Except the Advances for Expenses which represents the actual closing balance of CEO"s, SIE institutes , DIET"s and School offices has been reduced by Rs 72,75,000/- on account of IEDSS Trcnsi' Arnount which were previously shown/groupec under the head Advances for Expenses. The financial statements have been revised with reference to DO No. Edu/SPD/RMSA/3605/2015 dated .13.02.2075 and with reference No F.20-2/20.14-RMSAI dated 05.02.2015 issued by the Ministry of MHR.D GOI seeking furnishing of Consolidated Financial Statements as per RMSA MANNUA L. For: BI S MA J& CO. Chartered Accountants F. R. No. 002489N CA Mohd Iqbal Untoo PZace:- Srinagar (Partner) M, No. 514200 Date:- (ANNEXURE "Z") REASONS FOR REVISING AUDIT REPORT AS ON 31-03-2014. As reason.s given with respeet to Reuising consolidated fina statements mentioned above. 2. The Audit Report have been revised with reference to .DO Edu/SPD/RMSA/3605/2015 dated 13.02.2015 and with refer, No F.20-2/2014-RMSA.I dated 05.02.2015 issued by the Minist- MHRD GOI seelking furrishing of Ievised Audit Report indexation. For: B I S M A J& CO. Chartered Accouraic: F. R. No, 002489N CA Mohd Iqbal Untoo (Partner) . No. 514200 Place: -Srnagar Date:- REASONS FOR REVISING UTILIZATION CERTIFICATE AS ON 31-03-2014. 7. As reasons given with respect to Reuising consolidated financial statements mentioned above. 2. The UC have been revised with reference to DO No. Edu SPD/RMSA/3605/2015 catecl 13.02.2075 and with reference No F.20-2/2014-RIVISAI clated 05.02.2015 issued by the Ministry of MHRD GOI seeking furnishing of Reuised UC under Captal & Revenue Component Separately. For: B I S M A J & CO. Chartered Accountants F. R. No. 002489N CA Mohd Iqbal Untoo (Partner) Place:- Srinagar M. No. 514200 Date:-7 72 (ANNEXURE-2) CONSOLIDATED LIST OF DA AND OTHER ARREARS PAID OUT OF RMSA FUNDS During The Year 2013-14 All District Schools Confirmation/ S.NO Districts 6th Pay SR0222 DA.8% DA.10% Time Bond Grand Total Arrear 1 Bandipora 1,783,780.00 138,267.00 186,863.00 408,254.00 21,060.00 2,538,224.00 2 Srinagar 277,685.00 - 247,058.00 361,073.00 - 885,816.00 3 Baramulla 6,120,160.00 - 81,850.00 1,161,096.00 - 7,363,106.00 4 Budgam - 53,696,00 406,118.00 690,496,00 192,692.00 1,343,002.00 5 Kulgam 624,201.00 - 136,800.00 392,808.00 147,658.00 1,301,467.00 6 Ganderbal 2,171,581.00 - 219,682.00 670,428.00 278,681.00 3,340,372.00 7 Kupwara 1,416,859,00 - 24,540.00 351,816.00 - 1,793,215.00 8 Shopian - - 104,589.00 77,472.00 - 182,061.00 9 Pulwama 1,042,896,00 - 296,899.00 685,254.00 - 2,025,049.00 10 Anantnag 3,842,024.00 32,624.00 195,765.00 286,709.00 - 4,357,122.00 11 Udhampur 3,512,642.00 103,168.00 114,736,00 1,362,485.00 - 5,093,031.00 12 Poonch 116,127.00 - 68,924,00 - 18S,051.00 13 Kathua 5,129,400.00 47,256.00 3,446.00 1,909,962.00 - 7,090,064.00 14 Reasi 181,270.00 - - 31,738.00 - 213,008.00 15 Samba 1,752,748.00 7,893.00 - 743,155.00 2,503,796.00 16 Doda 1,884,170.00 43,740.00 131,059.00 335,218.00 - 2,394,187.00 17 Ramban 31.6,333.00 - 58,260.00 - 374,593.00 18 Rajouri 2,068,562.00 9,991.00 - 851,967.00 2,930,520.00 19 Jammu 2,699,838.00 - 82,778.00 800,475.00 - 3,583,091,00 Total 34,940,276.00 436,635.00 2,301,107.00 11,178,666.00 .640,091.00 49,496,775.00 HIEF ACCOU TS OFFICER STATE PROJECT DIRECTOR VRMSA (J TATE) Ur RMSA (J&K STATE) NOTE: The Summarized List evisaged above reflects the Total amount of Rs 4,94,96,775/- drawn/paid out of RMSA funds on account of 6th pay commission, 8% DA, 10% DA. Time Bound Arrears, Confirmation/Fixation arrears and 5RO- 222 .The observations as enlisted in the above table have also been reflected in the Annexure 1. Hence Rs 4,94,96,775/- stands disallowed and represents a claim outstanding against the state. 73 OFFICE OF TH E DIRECTORATE OF RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN, (RMSA) J&K. 110-WAZIR BAG H, IAL MANDI, SRINAGAR. KASHMIR. THE STATE PROJECT DIRECTORATE RMSA. J & K NOOR SOCIETY (RIVISA). "REVISED CONSOLIDATED RECEIPTS & PAYMENTS ACCOUNT FOR THE YEAR ENDED ON 31ST-MARCH-2014 (ANNEXURE-XXIII) Schedule AMOUNT(RS) AMOUNT(RS) Schedule AMOUNT(RS) AMÖUNT(RS) (CURRENT CURRENTYEAR PREVIOUS YEAR (CURRENT CURRENT YEAR PREVJOUS YEAR RECEIPTS YEAR) PAYMENTS YEAR) OPENING BALANCES: PAYMENTS FOR EXPENDITURES CASH & BANK BALANCE INCURRED ON VARIOUS Heads i) AT DIRECTORATE RMSA OFFICE Cash in Hand - Salary (E) 12,416,429,00 8,328,395.00 Pol (E) 344,239.00 298,645.00 Cash at Bank Travelling Expenses (E) 966,681.00 817,535.00 (J&K BANK SAVING A/C 19408) 1,592,178,756,00 462,288,649.00 Office Expenses (E) 1,617,180.00 2,781,921.00 TRANSIT 20,000.00 Telephone Charges (E) 97,832.00 50,989.00 Electric Expenses (E) 38,485.00 44,009.00 Workshop (E) 6,620.00 Advance for Expenses Rent (E) 695,000.00 712,506.00 CEO Office (A) 206,332,566.00 47,308,929.00 Districts School's (A) 157,118,559.00 178,544,886.00 ii) CIVIL WORKS (Non-Recurring) Transfer to R&B Jammu & Kashmir DIET's (A) 36,648,922.00 20,027,354.00 Division. SIE (Jammu & Kashmir) (A) 3,651,498.00 1,854,444.00 Upgradation of School (F) 461,662,200.00 1,104,130,350.00 Strengthening of School (F) 157,909,850.00 Contd. on .............. ................... .. ............... ..... Page (2) GRANT RELEASES FROM iii) AT CEO OFFICE (Recurring Expenses) Central Govt. Study Tour (G) 1,780,344.00 Recurring Grants (B) 957,818,000.00 250,396,000.00 Exposure Visit Teacher/Masters (G) 74,245.00 6,777,754.00 Non-Recurring Grants (B) 400,000,000.00 1,560,790,000.00 MMER (G) - 901,412.00 1,234,575.00 State Govt. U-Dise (G) 62,141.00 Non-Recurring Grants (B) 68,900,000.00 240,873,000.00 Enrollement Drive (G) 30,000.00 30,000.00 Recurring Grants - 544,054,000.00 ST/SC Awareness (G) 80,000.00 Pre-Project Activities (G) 146,766.00 - Other Receipts Semis (G) 145,244.00 789,714.00 CEO Office (C) 605,991.00 348,876.00 Salary 240,000.00 DIETs (C) 316,525.00 - Others - 36,264.00 SPD Office (J&K State) (C) 13,113,003.00 1,209,117.00 Schools 416,944,00 iv) AT SCHOOLS (Recurring Expenses) Annual Grants (G) 119,844,700.00 125,172,159.00 Minor Repairs (G) 42,053,662.00 64,027,541.00 DWT (G) 1,300,919.00 21,175,683.00 Salary (G) 723,305,726.00 Remedial Teaching (G) 2,772,466.00 2,242,960.00 Games (G) 754,900.00 1,015,570.00 Excurssion Trips (G) 16,154,032.00 12,184,731.00 Others - 594,522.00 AT SCHOOLS (Non-Recurring Expenses) IED/ Rarnps (G} 4,784,416.00 Contd. on ........--.... .......... ...........--...............--- . Page (3) Interest Earned v) AT DIET (Recurring Expenses) CEO Office (D) 6,488,977.00 . 939,673.00 fn-Service Training (5-Days) (G) 16,991,903.00 8,725,224.00 Districts School's (D) 5,694,199.00 2,546,715.00 Induction Training (10-Days) (G) 3,297,183.00 DIET's (D) 837,988.00 219,237.00 SMDC Training (G) 10,092,728.00 5,008,119.00 SIE (&K State) (D) 105,752.00 60,666.00 MMER (G) 117,015.00 7,400.00 SPD (J&K State) (D) 70,400,698.00 53,092,743.00 HOI Trainings (G) 2,581,861.00 1,126,854.00 Art Mela (G) 826,761.00 Science Exhibition (G) 1,162,349.00 - Book Fair (G) 196,440.00 212,175.00 vi) SIE-Jammu & Kashmir (Recurring Expenses) Trainings of HOI & Conselling (G) 766.006.00 897,275.00 Trainings of MRP (G) 1,808,532.00 174,000.00 MMER (G) 103,238.00 - Training Prog. Development of Modulus - 203,062.00 Printing of Modulus - 21,000.00 vii) Advance for Expenses At CEO Office (K) 328,281,425.00 206,332,566.00 At Schools (K) 392,058,710.00 157,118,559.00 At DIET (K) 35,896,039.00 36,648,922:00 AT SIE (Jamrnu & Kashmir) (K) 3,734,974.00 3,651,498.00 viii) Remmitances in Transit Reconciled amount of Transit as on 31-03-2014 on account of Salary as disbursed by DSE- Jammu (L) 10,800,000.00 C o n td . o n . -...........- -..... . - ..- . ................................... - ....................-.......... ....... Page (4 ) QGeer-,,, - IX) Remmitances in Transit On account of IED/Ramps (M) 7,275,000.00 CLOSING BALANCES Cash in Hand Cash at Bank SB A/c No. 19408 1,154,275,781.00 1,592,178,756.00 TOTAL 3,520,211,434.00 3,364,991,233.00 TOTAL 3,520,211,434.00 3,364,991,233.00 E ACC TS OFFICER STAT R DIRECTOR RMSA (J STATE) RMSA (J&K STATE) 0-m- =r . OFFICE OF THE DIRECTORATE OF RASHTRIYA MADIIYAMIK SHIKSHA ABHIYAN, (RMSA) J&K. 110-WAZIR BAGH, LAL MANDI, SRINAGAR. KASHMIR. THE STATE PROJECT DIRECTORATE RMSA. J & K NOOR SOCIETY (RMSA). "REVISED" CONSOLIDATED INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED ON 31ST-MARCH-2014 (ANNEXURE-XXII) Schedule AMOUNT(RS) AMOUNT(RS) Schedule AMOUNT(RS) AMOUNT(RS) (CURRENT CURRENT YEAR PREVIOUS YEAR (CURRENT CURRENTYEAR PREVIOUS YEAR EXPENDITURE YEAR) INCOME YEAR) PAYMENTS FOR EXPENDITURES GRANT RELEASES FROM INCURRED ON VARIOUS Heads Central Govt. AT DIRECTORATE RMSA OFFICE Recurring Grants (B) 957,818,000.00 250,396,000.00 Salary (E) 12,416,429.00 8,328,395.00 Non-Recurring Grants (B) 400,000,000.00 1,560,790,000.00 Pol (E) 344,239.00 298,645.00 State Govt. Travelling Expenses (E) 966,681.00 817,535.00 Non-Recurring Grants (B) 68,900,000.00 240,873,000.00 Office Expenses (E) 1,617,180.00 2,781,921.00 Recurring Grants 544,054,000.00 Telephone Charges (E) 97,832.00 50,989.00 Electric Expenses (E) 38,485.00 44,009.00 Other Receipts Workshop (E) 6,620.00 - CEO Office (C) 605,991.00 348,876.00 Rent (E) 695,000.00 712,506.00 DIET's (C) 316,525.00 SPD Office (J&K) (C) 13,113,003.00 1,209,117.00 Schools - 416,944.00 CIVIL WORKS (Non-Recurring) Interest Earned Transfer to R&B Jarnmu & Kashmir Division. CEO Office (D) . 6,488,977.00 939,673.00 Upgradation of School (F) 461,662,200.00 1,104,130,350.00 Districts School's (D) 5,694,199.00 2,546,715.00 Strengthening of School (F) 157,909,850.00 DIET's (D) 837,988.00 219,237.00 SIE (j&K State) (D) 105,752.00 60,666.00 SPD (I&K State) (D) 70,400,698.00 53,092,743.00 Contd. on ........................ . ............ ....... Page (2) AT CEO OFFICE (Recurring Expenses) Study Tour (G) 1,780,344.00 DEFICIT (EXCESS OF Exposure Visit EXPENDITURE OVER Teacher/Masters (G) 74,245.00 6,777,754.00 INCOME) 63,608,372.00 MMER (G) 901,412.00 1,234,575.00 U-Dise (IG) 62,141.00 - Enrollernent Drive (G) 30,000.00 30,000.00 ST/SC Awareness (G) 80,000.00 - Pre-Project Activities (G) 146,766.00 Semis (G) 145,244.00 789,714.00 Salary - 240,000.00 Others - 36,264.00 AT SCHOOLS (Recurring Expenses) Annual Grants (G) 119,844,700.00 125,172,159.00 Minor Repairs (G) 42,053,662.00 64,027,541.00 DWT (G) 1,300,919.00 21,175,683.00 Salary (G) 723,305,726.00 Remedial Teaching (G) 2,772,466.00 2,242,960.00 Games (G) 754,900.00 1,015,570.00 Excurssion Trips (G) 16,154,032.00 12,184,731.00 Others 594,522.00 AT SCHOOLS (Non-Recurring Expens.es) IED/ Ramps (G) 4,784,416.00 - AT DIET (Recurring Expenses) In-Service Training (5-Days) (G) 16,991,903.00 8,725,224.00 Induction Training (10-Days) (G) 3,297,183.00 . y SMDC Training (G) 10,092,728.00 5,008,119.00 MMER (G) 117,015.00 7,400.00 HOI Trainings (G) 2,581,861.00 1,126,854.00 Art Mela (G) 826,76.00 Science Exhibition (G) 1,162,349.00 Book Fair (G) 196,440.00 212,175.00 Contd. on ................................ ... ... ............. Page (3) SIE-Jammu & Kashmir (Recurring Expenses) Trainings of 1101 & Conselling (G) 766,006.00 897,275.00 Trainings of MRP (G) 1,808,532.00 174,000.00 MMER (G) 103,238.00 Training Prog. Development of Modulus - 203,062.00 Printing of Modulus 21,000.00 SURPLUS (EXCESS OF INCOME OVER EXPENDITURE) 1,285,886,039.00 TOTAL 1,587,889,505.00 2,654,946,971.00 TOTAL 1,587,889,505.00 2,654,946,971.00 J'CHLEF ACC TS OFFICER STATE PROiJECTRECTOR RMSA ( STATE) RMSA (J&K STATE) OFFICE OF THE DIRECTORATE OF RASHTRIYA MADIHYAMIK SHIKSHA ABHIYAN, (RMSA) J&K. 11 0-WAZIR BAGH, .AL IMANDI, SRINAGAR . KASHMIR. THE STATE PROJECT DIRECTORATE RMSA. J & K NOOR SOCIETY (RMSA). "REVISED" CONSOLIDATED BALANCE SHEET ACCOUNT AS ON 31ST-MARCH-2014 (ANNEXURE-XXI) Schedule Schedule AMOUNT(RS) AMOUNT(RS) AMOUNT(RS) AMOUNT(RS) (CURRENT CURRENT YEAR PREVIOUS YEAR (CURRENT CURRENTYEAR PREVIOUS YEAR LIABILITIES YEAR) ASSETS YEAR) CAPITAL FUND ACCOUNT FIXED ASSETS Balance as at 01-4-2013 2,006,338,370.00 720,452,331.00 AT SPD Less:DEFICIT (EXCESS OF EXPENDITURE OVER INCOME (63,608,372.00) 1,285,886,039.00 Opening Balance As on 01.04-13 1 613,551.00 613,551.00 NET BALANCE/CAPITAL Add:-Purchased during the year ___ AS ON 31-03-2014 1,942,729,998.00 2,006,338,370.00 Closing Assets 31-03-2014 613,551.00 613,551.00 CURRENT LIABILITIES LOAN PAYABLE TO SSA 352,441.00 352,441.00 AT District Office Opening Balance As on 0104.13 2 10,146,959.00 10,145,959.00 Add:-Purchased during the year Closing Assets 31-03-2014 10,146,959.00 10,146,959,00 Contd. on .................................... ............ ............ Page (2) Wig,/ 一 0 F F I C E 0 F T Il E D I R L CT 0 R A TE 0 F R A S I I T R I Y A M A 1) 11 V A M l K S I I I KS I l A A 131 l I Y A N, (R A M S A 11 0-WAZI R BAGH, LAL MANDI, SRI NAGAR. KASI-IMIR, THE STATE PROJECT DIRECTOR RMSA AND J & K NOOR SOCIETY (RIVISA). BANK RECONCILATION STATEMENT AS ON 31-03-2014. J&K BANK SB.. AIC NO: 19408 (RMSA) BALANCE AS PER CASHBOOK AS ON 31-03-2014 1,154,275,781.00 Add; Cheqýes iýýwýd but not presented for paVment upto 31-03-201.4 S,No Date Cheg.Licý_No,ýAdvices No. Amount. 1 25.03.20.1.4 1 0A-7,ý76 1,952,00 2 27,03.201.4 L0A.-7402 1,230,000.00 3 04.03,2014 Ch-26219 2,500.00 4 04.03.2014 Ch-26220 4,050,00 5 06,03.2014 Ch-.26225 50,000.00 6 25,03.2014 Ch-26229 1,609,00 7 25-012014 Ch-.26230 2,290.00 8 25.03.2014 Ch-.26231 11,529.00 9 25.03.2014 Ch-26232- 6,468.00 1.0 25.03.201.4 Ch-26233 2,945.00 7,31.3,353.00 BALANCE AS PER BANK STATEMENT AS ON 31-03-2014 1,161,589,134,00 'hiie Aýco nts Officer, STATE PROJECT DIRECTOR. R M 5 A, &K STATE) RMSA (J&K STATE) . . . . . . . . . . . Annexure-XX State: Jammu and Kashmir Revised Consolidated Annual Financial Statement for the year 2013-14 (01-04-2013 to 31-03-2014) SOURCE & APPLICATION (Rs. in Lakhs) RMSA TOTAL - Opening Balance (a) Cash in hand - (b) Cash at Bank 15,92179 15,921.79 (c) Unadjusted Advances (Advance for Expenses) 4,037.52 4,037.52 Amount in transit Total 19,959.30 19,959.30 (a) SourcefReceipt) _ (b) Funds received from Government of India 13,578,18 13,578.18 (c) Funds received from State Governnent 689.00 689.00 (d) Interest 835.28 35.28 (e) Other Receipts 140.36 140.36 Total Receipts - 35,202.11 Approved AWP&B Expendilture Application(Expenditure) Aoed AP&B E nure Savings icluding Splill-over incurred (a) Teacher Salary 18,547.28 7,384.22 11,163.06 (b) School Annual Grant 1,171.50 1,171.45 0.05 (c) Minor Repair 424.25 420.54 3,71 (d) Civil work ( Including furniture & major Repairs 23,622.05 6,208.73 17,413.32 (e) ln Service Tralning of HM 19,94 19.82 0,12 (f) Induction Training for New teachers 93.96 65.97 27.99 (g) Induction Training of teacher 143,40 142.92 0.48 (h) Induction Training of Master trainer 4.62 3.75 0.87 (1 . Training of SMDC M bers 608 59.93 u5 () Excursion/Study Tour for students(within Sate) 261.20 161.54 99.66 (k) Excursion/Study Tour for students(Outside Sate) 32,16 18.55 13.61 (1) Remedial Teaching 130.60 68.72 61.87 (m) Art Mela 11,00 8.27 2.73 (n) Science Exhibition 22.00 13.58 8.42 (o) Sports 20.00 7.55 12.45 (p) Retention Drive 7.00 0.80 6.20 (q) Special Enrolment Drive 1,00 0.30 0,70 (r) MMER 733.52 74.42 659.10 (s) lEDS 99.12 47.84 51.27 TOTAL 45,405,36 15,878,89 29,526.47 Closing Balance (a) (Unadjusted Advances) Advances for Expenses 7,599.71 (b) Cash in hand - - (c) Cash at Bank 11,542.76 (d) Remigance in transit - 180.75 Tot __45,405.36 35,202.11 29,526.47 1F'ACCOa TS OFFICER STATE PROJECT DIREC RMSA J K STATE) RMSA (J&K STAT 可 S, NOOR SOCIETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN ADVANCES FOR EXPENSES OF 2013-14 AS ON 01.04.2013 SCHEDULE-A S.No. Narne of District c 0 Office Schools DIET's SIE (J&K) Total Amou rit (Rs.) Amount (Rs.) ý Amount (Rs,) Amourit (Rs.) 1 Anantnag 19,831,030,00 4,892,481.00 2,373,365.00 27,096,876.00 2 Baramulla 11,337.097.00 4,332,011,00 1,367,270,00 17,036,378.00 '3 Budgam 194,213.00 5,719,241.00 1,477,145.00 7,390,59MO 4 Doda 11,369,941 00 22,425,610.00 1.590,700 00 35,386,251.00 5 Jammu 19,252,928.00 8,213,422,00 2,927,252,00 1,858,169.00 32,251,771,00 6 Kargil 3,596,829,00 3,724,100-00 1,029,964,00 8,350:893.00 7 Kathua 12,963,983.00 10,761,806.00 1157,250.00 26,883,039,00 8 Kishtwar 6,325,142.00 5,243,606,00 323,003.00 1 -1, 8 91,7 51 ý 00 9 Kupwara 11,708,955.00 2,897,553,00 1,039.249ý00 15,645,757.00 10 Leh 1,744,539.00 6,593,479,00 559,892.00 8,897,910,00 11 Poonch 10,984,913.00 5.936,382.00 2,274,600,00 19,195,895,00 12 Pulývama 7,705.509.00 7,233,034.00 1,810,500.00 16,749,043,00 13 Ramban 11,361 ý91 9.00 4,405,035,00 958,50MO 16,725,454,00 14 Rajouri 13,257ý077.00 6,978,653.00 4,140,300.00 24,376,030.00 15 Reasi 8,771,960.00 5,839,240.00 1,553,548.00 16,164,748.00 16 Srinagar 7,365,717ý00 4,018,902.00 2,015,974,00 1,793,329.00 15,194,922,00 17 Samba 4,920,743,00 20,508,844.00 217,360,00 25,646,947.00 18 Udhampur 11,307,836.00 5,117,665.00 2.451,550:00 18,877,051.00 19 Shopian 8,594,105,00 1,213,243.00 853,500,00 10,660,848.00 20 Ganderbal 5,778,692,00 2,859,018.00 1,420,800-00 10,058,510.00 21 Kulgarn 8,203,167 00 7,938,451.00 1.593,300.00 17,734,918.00 22 Bandipura 9,756,271 00 10,266,783,00 1,512,900.00 21,535,954,00 Total 206,332,566M 157,118,559.00 36,648,922.00 3,651,498.00 1 403,761,545.00 4, ROJEC rHIREF ACCOYý S OFFICER STATE PF ýJEC DIRECTOR RMSA (Ä ATE) RNASA (JU STATE) NOOR SOCIETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN Grant-in-Aid for the year 2013-14 Schedule-B S.No Date Grant-innAio Amount in (Rs.) A u t a ____ _________Vide saniction No. Amouint in (Rs.) Govt. of India Non-Recurring Grants 1 28/06/2013 F.1-62/2011-Sch-1 328,000,000.00 2 28/06/2013 F.1-62/2011-Sch-1 44,000,000.00 3 28/06/2013 F.-1-62/2011-Sch-1 28,000,000.00 400,000,000.00 Recurring Grants 4 28/09/2013 F.20-1/2013-RMSA-1 105,300,000.00 5 28/09/2013 F.20-1/2013-RMSA-1 785,400,000.00 6 28/09/2013 F.20-1/2013-RMSA-1 67,118,000.00 957,818,000.00 A Total Center Share (A 1,357,828.000 u1 STATE SHARE 1 Non-Recurring Grants 2 01-03-14 Govt. order no 11-edu of 2014 2,200,000.00 3 241/02/2014 Govt. order no 172-edu of 2014 22,300,000.00 4 24/02/2014 Govt. order no 172-edu of 2014 22,200,000.00 5 24/02/201.4 Govt. order no 172-edu of 2014 22,200,000.00 B TOTAL State Share (B) 68,90. I u C Grand Total (A+B=C) 1,426,718,000 Ou CEE-ACCOQ NTS OFFICER STATE PROJECT DIRETOH g/, RMSA (J K STATE) RMSA (J&K STATE) NOOR SOCIETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN Other Rec_ipts from the Various Agencies for the year 2013-14 SCHEDULE - C S.No. Name of Districts CEO Office Diet Office Received From Coopretive SPD Office Total Amount (Rs.) Amount (Rs.) Society Amount (Rs.) Amount (Rs.) 1 Anantnag 140,924.00 - 140,924.00 2 Bandipora 3 Baramulla 19,40000 19,400.00 4 Budgam 16,500 00 16,500.00 5 Doda - 6 Ganderbal 10,000.00 94,275.00 104,275.00 7 Jammu 22,200.00 22,200.00 8 Kargil 50,000 00 50,000.00 9 Kathua 10,000.00 10,000.00 10 Kishtwar 25,500.00 25.500.00 11 Kulgam 12 Kupwara 147,667,00 147,667.00 13 Leh - 14 Poonch 27,80000 27,800.00 15 Pulwama 5,800.00 5,800.00 16 Ramban 200,000.00 28,125.00 228,125.00 17 Rajouri 54,200.00 54,200.00 18 Reasi 8,250.00 8,250.00 19 Samba 22.125.00 22,12500 20 Shopian 21 Srinagar - 22 Udha r 39.750-00 39,750.00 23 SP 2,015.00 13,110,08800 13,113,003.00 To 605,991 00 316,525,00 2,015.00 13,110,988.00 14,035,519.00 F ACCOUN S OFFICER T5ATE P OW1RECTOR RMSA (J& A TE) RMSA (J&K STATE) NOOR SOCIETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN Interest earned from various agencies During The Year 2013-14 SCHEDULE - D T- S.No, Name of Districts Interest Earned Interest Earned IInterest Earned Interest Earned by SIE Interest Earned by Total _____ ____________ by CEO by District Schools by DIET Jammu & Kashmir SPD J&K Amount (Rs.) I Anantnag 516,66500 255,902.00 42,926.00 815,493.00 2 Bandipora 247,51700 177.929.00 30,565.00 456,011.00 3 Baramulla 702,144.00 400,658.00 34,940.00 ,- 1137,742.00 4 Budgam 167,034.00 426,404.00 57,848.00 6 6511286.00 5 Doda 182,107-00 341,614.00 60,213.00 583,934.00 6 Ganderbal 162,284.00 210,48100 17,14400 389,909.00 7 Jammu 366,995.00 421965. 111,326.00 900,286.00 8 Kargil 207308.00 167,541.00 40,117.00 31,314.00 446,280.00 9 Kathua 367,555.00 215,079.00 89,443.00 672,077.00 10 Kishtwar 219,477.00 207,36500 21,811.00 - 448,66300 11 Kulgam 224,650.00 192,86300 417,513.00 12 Kupwara 477,325.00 315,617.00 12,574.00 805,516.00 13 Leh 90,802.00 219,423.00 16,855.00 327,080.00 14 Poonch 250,792.00 319,354.00 570146.00 15 Pulwama 400,028.00 168,663.00 16,082.00 584,77300 16 Ramban 204,194.00 115,580.00 5,680.00 335,454.00 17 Rajouri 342,874.00 554725.00 22,238.00 919,837.00 18 Reasi 280,780.00 124,93300 54,060.00 459,773.00 19 Samba 104,606.00 96,592.00 15,877.00 217,075.00 20 Shopian 196,617.00 133,921.00 20,853.00 351,391. 21 Srinagar 259,913.00 174,099.00 75,871.00 74.438. 584,321. 22 Udhampur 517,310.00 453,491.00 81,565.00 1,052,368.00 23 SP (J&K) 6 70,400,698.00 70,400,698.00 T ,1 6,488,977.00 5,694,199M00 8 105,752.00 70,00,98 83,527,614.00 IEF ACCO 5 OFFICER STATE PROJEC DIRECTOR 4RrMSA (J&I ATE) RMSA (J&K( STATE) 341.14.0 6021300 21048.0 1/14.0 NOOR SOCIETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN Expediture at Head Office SPD- MMER During The Year 2013-14 SCHEDULE - E (Recurring Expenditure) S.No. Name of District Amount (Rs.) Total Amount (Rs.) 1 Salary 12,416,429.00 12,416,429.00 2 Pol 344,239.00 344,239.00 3 Travelling Expenses 966,681.00 966,681.00 4 Office Expenses 1,617,180.00 1,617,180.00 5 Telephone Charges 97.832.00 97,832.00 6 Electric Expenses 38,485 00 38.485.00 7 Workshop 6,620 00 6,620.00 8 Rent 695,000 00 695,000.00 Total 16,182,466.00 16,182,466.00 *\1 IEF ACC UNTS OFFICER STATE PROJECT DIRECTOR RMSA( K STATE) RMSA (J&K STATE) 0 * 0 NOOR SOCIETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN Amount Disbursed to R&B For Construction of School Building (Upgradation & Strengthening During The Year 2013-14 SCHEDULE - F Strengthening of S.No. Name of District Upgradation of School School Total Amount (Rs.) Amount (Rs. Amount (Rs.) 1 Anantnag 38,524,50000 2,348,250.00 40,872,750.00 2 Bandipora 21,902,800.00 21,902,800.00 3 Baramulla 63,189,800.00 1,878,600.00 65,068,400.00 4 Budgarm 28,764,800.00 28,764,800.00 5 Doda 10,397,000.00 13,789,000 00 24,186,000.00 6 Ganderbal 3,688,300 00 3,688,300.00 7 Jammu 60 042,800.00 13.273,500.00 73,316,300.00 8 Kargil 8,979,800.00 8,965,000.00 17,944,800.00 9 Kathua 34,706,000.00 17,090,000.00 51,796,000.00 10 Kishtwar 2,993,000.00 10,940,000.00 13,933,000.00 11 Kulgam 15,589,000.00 4,696,500.00 20,285,500.00 12 Kupwara 57,391,300.00 57,391,300,00 13 Leh 2,993,300.00 6,803,000 00 9,796,300.00 14 Poonch 19,205,000,00 11,933,000.00 31,138,000.00 15 Pulwama 5,387,800.00 5,387,800.00 16 Ramban 16,034,000.00 13,353,000.00 29,387,000.00 17 Rajouri 44,286,000.00 14,536,000.00 58,822,000.00 18 Reasi 2,395,000.00 14,889,000 00 17,284,000.00 19 Samba 4,454,000.00 10,298,000.00 14,752,000.00 20 Shopian 16.747,000.00 16,747,000.00 21 Srinagar 22 Udhampur 3.991,000.00 13,117.000 00 17,108,000.00 Total 461,662,200.00 157,909,850.00 619,572 050.00 CHIEF ACCOU S OFFICER STATE PRO ECT DIRECTOR ~MSA (J& ATE) RMSA (J&K STATE) e e.e es,,,,,, @ @e ä% li*-eeI NOOR SOCIETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN COMPONENTS WISE EXPENDITURE OF CHIEF EDUCATION OFFICE'S During The Year 2013-14 SCHEDULE - G (Recurring Expenditure) S.No. Name of District STUDY TOUR 1 EXPOSURE VISIT MMER UDISE Enrollment ST/SC PRE-PROJECT SEMIS Total TEACHER/MASTER Drive Awareness Prog, Activity Activity Amount (Rs.) 1 Anantnag 192,000.00 70490,00 262,490.00 2 Bandipora 20,000.00 7,141.00 --27,141.00 3 Baramula - 46,12300 - 1100000 56,123.00 4 Budgam 208,000.00 - 179,389,00 - 387,389.00 5 Doda 160.000.00 63,222 00 - 20,000.00 243,222.00 6 Ganderbal - 50.69500 - - 38,236. 00 88,931.00 7 Jammu 223,824 00 21,314.00 10,000.00 80,000.00 - 335,138.00 8 Kargil - - 30,00.00 30,000.00 9 Kathua 192,000.00 15,460.00 741 00 40.640.00 248,841.00 10 Kishtwar 168.000 00 7,120.00 - 175,120.00 11 Kulgam 96,00000 20,000,00 79.015 00 - 2075.00 217,090.00 12 Kupwara 20.000-00 69.233.00 - 10,000,00 - - 99,233.00 13 Leh - 20,00000 50,000.00 4,950.00 - 88,530.00 43.563.00 207,043.00 14 Poonch - - 2,900.00 - 2,900.00 15 Pulwama 12,520.00 - - '2 500 00 25,020.00 16 Ramban 96.000.00 14.245.00 16,663.00 6 45000 133,358,00 17 Rajouri - 17.773.00 1717500 - 34,948.00 18 Reasi 95.000 00 18,20000 7 700 00 - 121,900.00 19 Samba 140 000 00 - 75,084.00 - 215,084.00 20 Shopian 54614 00 12625 00 67,239.00 21 Srinagar j 17 283.00 - 17,283.00 22 Udhahpur 176,00000 - 39.693.00 8,966.00 224,659,00 tTotalj __1,780,344.00 74,245.00 901,412.00 62141.00 30,000.00 80,000.06 146,766,00 1' 145,244.00 3,220,152.00 rF ACC I TS OFFICER STATt PROJEDIRECTOF RMSA ( STATE) RMSA (J&K STATE) NOOR SOCIETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN COMPONENTS WISE EXPENDITURE OF ALL DISTRICT'S SCHOOLS During The Year 2013-14 SCHEDULE - G (Recurring Expenditure) S.No. Name of ANNUAL MINOR DWT SALARY REMEDIAL GAMES EXCURSSION Total District GRANT REPAIRS TEACHING TRIP Arnount (Rs.) 1 Anantnag 10,031.405.00 2,706,436 00 - 51,239,419-00 405,664.00 100,000.00 2,024,590.00 66,507,514.00 2 Bandipora 3,332,783.00 1,028,410.00 - 23,458,315.00 - 20,000.00 479.700.00 28,319,208.00 3 Baramulla 11,084,687 00 3.606.106.00 68,400.00 109,622.421 00 571,150.00 75,00000 1,420.728.00 126,448,492.00 4 Budgam 9,209,486,00 3,176,735.00 - 73,099,347.00 81,050.00 60.000.00 1,159,894.00 86,786,512.00 5 Doda 6,863,312.00 2,720,120.00 - 22.216,386.00 - 20,000.00 882.731.00 32,702,549.00 6 Ganderbal 2,919,918 00 959.285.00 - 26,385.583 00 34,500.00 - 230.624.00 30,529,910.00 7 Jammu 10.103,913,00 3,759,334.00 - 71,702-08.00 221,800.00 - 1.205,585.00 86,993,040.00 8 Kargil 2,827,687 00 1.096,403.00 39.362.00 18,912,425 00 6,500.00 20,000.00 263,200.00 23,165,577.00 9 Kathua 6,172,642 00 2,125,131.00 - 52,908,412.00 517,500.00 40,000.00 1,164,700 00 62,928,385.00 10 Kishtwar 2.798,590.00 1,119,867.00 802,501.00 5,344,426.00 - 59,900.00 - 10,125,284.00 11 Kulgam 3,604,824 00 972,72200 - 17.794,128.00 60,353.00 - 470,466.00 22,902,493.00 12 Kupwara 5,959,379.00 1,926.019.00 - 28,804,558.00 136.365.00 20,000.00 1,077,925.00 37,924,246.00 13 Leh 2,003.409.00 1,194.566.00 70,096.00 17.004.360.00 2,400.00 20,000.00 102,000.00 20,396,831.00 14 Poonch 4.131,841.00 1.522.219.00 - 22,996,839 00 - 40,000.00 755,132.00 29,446,031.00 15 Pulwama 5.718.007 00 2.516,832.00 50,000 00 40,847,772 0r 185,984.00 60,000 00 858,20600 50,236,801.00 16 Ramban 4,635,926.00 1.349.070 00 - 9,786,825 00 20,000.00 - 550,800,00 16,342,621.00 17 Rajouri 5,939,392.00 2,131.038 00 185,000.00 35,272.928.00 - 60,000.00 719.99000 44,308,348.00 18 Reasi 5,039,800 00 1,727,732 00 - 9,981,579 00 106.20000 80,00000 664,400 00 17,599,711.00 19 Samba 3,152.285 00 1,322,676.00 - 16,937.681.00 16,000.00 60.000.00 438,184 00 21,926,826.00 20 Shopian 2.626.581.00 519.812.00 85,560.00 29,672,293.00 17,000.00 - 62,027 00 32,983,273.00 21 Srinagar 6.285.802 00 2,123,884.00 - 5,643,530 00 35,100.00 - 507,35000 14,595,666.00 22 Udha )pur 5.403,031 00 2,449,265.00 - 33,674,091 00 354,900.00 20,000.00 1. 115.800 00 43,017,087.00 Tota1 119,844,70000 42,053,662.00 1,300,919.00 723,305,726,00 2,772,466.00 754,900.00 16,154,032.00 906,186,405.00 H ACC TS OFFICER ST PROJECDIRECTOR RMSA (Y STATE) RMSA (J&K STATE) å l:Ii Nuen NOOR SOCIETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN COMPONENTS WISE EXPENDITURE OF ALL DISTRICT'S SCHOOLS During The Year 2013-14 SCHEDULE - G (Non Recurring Expenditure) S.No. Name of IED/RAMPS Total District (Non-Recurring) Amount (Rs.) 1 Anantnag 449.704,00 449,704.00 2 Bandipora 122,720.00 122,720.00 3 Baramulla 711 597 00 711,597.00 4 Budgam 228,206 00 228,206.00 5 Doda 247.150 00 247,150.00 6 Ganderbal 174 400.00 174,400.00 7 Jammu 205.000.00 205,000.00 8 Kargil 128,070 00 128,070.00 9 Kathua 354.95700 354,957.00 10 Kishtwar 86.757 00 86,757.00 11 Kulgam 54,08200 54,082.00 12 Kupwara 320,261 00 320,261.00 13 Leh 45.00000 45,000.00 14 Poonch 153.078 00 153,078.00 15 Pulwama 348.805 00 348,805.00 16 Ramban 159,931 00 159,931.00 17 'Rajouri 209.50000 209,500.00 18 Reasi 185.000 00 185,000.00 19 Samba 100.000 00 100,000.00 20 Shopian 61 140 00 61,140.00 21 Srinagar 181.564 00 181,564.00 22 Udhampur 257.494 00 257,494.00 otal 4,784,416.00 4,784,416.00 c EF ACC TS OFFICER StATE PR JE ECTOR RMSA STATE) RMSA (&K ST1ATE) NOOR SOCIETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN COMPONENTS WISE EXPENDITURE OF ALL DIETs During The Year 2013-14 SCHEDULE - G (Recurring Expenditure) Nare of In an SMDC MMER Induction Trainings 1HOt Art Science Book Total 1src5 y rnig10 Days Trainings Mela Exhibition Fair Amount (Rs.) Anantnag 2,271,910 00 920,500.00 5,000.00 707 125.00 189,818-00 50,00000 58,850.00 4,203,203.00 Bandipora 1,279,876.00 431,815.00 - 120.363 00 43,500.00 27,060.00 30,750.00 - 1,933,364.00 Baramulla 20,000.00 989,890.00 5,000.00 30.000 00 187,500.00 50,000.00 78.200 00 - 1,360,590.00 Budgam 1,107 10000 384,055.00 5,000.00 323.160.00 49,500.00 61,500.00 1,930,315.00 Doda 954,115 00 357,960.00 - 62.980.00 197,000.00 18,566.00 35956.00 23.500.00 1,650,077.00 Ganderbal 834,86000 395,785.00 426 940.00 272.000.00 45.000.00 48 550.00 - 2,023,135.00 Jammu 525,786.00 502,010.00 - - 230,525.00 37,000.00 - 1,295,321.00 Kargil 171.141 00 70,000.00 2,745-00 - 50,000.00 - 100,000.00 393,886.00 Kathua 1,298,15400 1.369.994.00 - 257,587.00 50,000.00 100,000 00 3,075,745.00 Kishtwar 308,983 00 209,905.00 20,000 00 233 920 00 53,975.00 50,000.00 99,900 00 976,683.00 Kulgam - - Kupwara 1,420.750.00 637.650.00 24.600 00 588.000 00 71 100.00 50,000.00 80,000 00 2,872,100.00 Leb 402.380.00 284,500.00 162 000 00 50,000.00 100.0000 998,880.00 Poonch 1- - Pulwama 1,356.256 00 250.860.00 4.736.00 130 773 00 41.89600 47,242.00 90,220.00 1,921,983.00 Ramban 121,500 00 353.400.00 384.00 39,500.00 514,784.00 Rajouri 1,503.22500 1,399.730.00 - 29329700 629,600.00 50,000.00 100,000 00 3,975,852.00 Reasi 655.167 00 672,878.00 50758 00 202,395 00 20,000.00 50,346 00 1,651,544.00 Samba 502.312 00 - 20,000.00 143 654.00 48,523.00 81.160,00 - 795,649.00 Shopian 441.823 00 185.395.00 4,650.00 - 25,525 00 15,890.00 26 400 00 72 940.00 772,623.00 Srinagar 615, 167 00 117.831.00 24,900.00 24 213 00 11 440.00 40.480.00 52.400 00 886,431.00 Udhampur 1,201 388 00 558.570.00 - 168,000.00 38,000.00 68.117 00 2,034,075.00 Total 16,991 903.00 10,092.728.00 117,015.00 3,297,183.00 2,581,861.00 826,761.00 1,162,34900 196,440.00 35,266,240.00 H EF ACCOUN OFFICER SYATE PROJCT IRECTOR RMSA (J&K TE) RMSA (J&K STATE) 1 NOOR SOCIETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN COMPONENTS WISE EXPENDITURE OF SIE- JAMMU & KASHMIR During The Year 2013-14 SCHEDULE - G (Recurring Expenditure) S.No. Name of Trainin s of - Trainings of MMER AmTotal SIE HOt & Consellings MRP Amount (Rs.) 1 SIE- Jammu 564,736 00 777,838.00 1,342,574.00 2 SIE- Kashmir 201,270 00 1.030,694.00 103.238.00 1,335,202.00 To 766,006.00 1,808,532.00 103,238.00 2,677,776.00 HIEF ACC. NTS OFFICER STATE PROJECT DIRECTOR r äMSA ( STATE) RMSA(J&K STATE) NOOR SOCIETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN ADVANCES FOR EXPENSES OF 2013-14 AS ON 31.03.2014 SCHEDULE - K S,No. Name of CEO Offices SCHOOLS DIET's SIE (J&K) Total District's cash at bank Treasury Amount (Rs.) Amount (Rs.) Amount (Rs.) Arnount (Rs.) 1 Anantnag 12,356,942.00 3,427,590-00 1,284,088.00 17,068,620.00 2 Baramulla 36,797,305.00 9,904,669.00 2,813,921.00 49,515,895.00 3 Budgam 143,45800 - 28,495,327.00 1,569,006.00 30,207,791.00 4 Doda 2,989,22600 259,000.00 30,850,041.00 1,352,836.00 35,451,103.00 5 Jammu 15,625,463.00 440,000.00 30,468,259.00 4,547,257.00 1,740,409.00 52,821,388.00 6 Kargil 13.034.120.00 12,293,955.00 1,583,355.00 26,911,430.00 7 Kathua 3,361,657.00 10,813,926.00 2,149,948.00 16,325,531.00 8 Kishtwar 19,281,374.00 240,000.00 11,068,711.00 280,631.00 30,870,716.00 9 Kupwara 35,916,864 00 - 13,616,502.00 71,723.00 49,605,089.00 10 Leh 5,460,232.00 160,009.00 6,483,067.00 310,367.00 12,413,675.00 11 Poonch 9,674,139.00 12,509,500.00 3,885,400.00 - 26,069,039.00 12 Pulwama 44,336,267.00 8,155,044.00 1,266,203.00 53,757,514.00 13 Ramban 11,817,305.00 5,400,645.001 1,640,021.00 18,857,971.00 14 i Rajouri 2,028,146.00 82,615,440.00 1,960,386.00 - 86,603,972.00 15 Reasi 16,685,602.00 7,756,881 00 1,032,814.00 25,475,297.00 16 Srinagar 16,904,547.00 41,738,220.00 3,039,914.00 1,994,565.00 63,677,246.00 17 Samba 7,367,008.00 440,557.00 8,690,525.00 376,713.00 16,874,803.00 18 Udhampur 33,717,285.00 160.041 00 16,692,991.00 2,036,809.00 52,607,126.00 19 Shopian 10,687,785.00 5,607,585-00 868,01700 17,163,387.00 20 Ganderbal 429,420.00 - 20,917,649 00 502,729.00 21,849,798.00 21 Kulgam 9,959,652 00 12,956,18600 2,594,300.00 - 25,510,138.00 22 Bandipura 18,008,021.00 11,595,997-00 729,601.00 - 30,333,619.00 Total 326,581,818.00 1,699,607,00 392,058,710 00 35,896,039.00 3,734,974.00 759,971,148.00 HY ACCOUNTS FICER STATE PROJE ECOR RMSA (J&K S E) RMSA (J&K STATE) l r I - ' . ! . . " . - NOOR SOCIETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN Reconcilation of Transit amount as on 31-03-2014 on account of Salary as disbursed by DSE- Jammu During The Year 2013-14 SCHEDULE- L Opening amount in S.No. Name of District Transit Salary Disbursed by Closing amount in Transit DSE-Jammu as on 01-04-2013 as on 31-03-2014 1 Anantnag 2 Bandipora 3 Baramulla 4 Budgam 5 Doda 8,700,000,00 3,450,000.00 5,250,000 00 6 Ganderbal 7 Jammu 18,000,000.00 19,800,000.00 -1 800,000 00 8 Kargil 9 Kathua 12,780,000,00 14,400,000 00 1620,000 00 10 Kishtwar 5,030,000,00 1,800.000,00 3.230.0 00 11 Kulgam 12 Kupwara 13 Leh 14 Poonch 8,840,000.00 10,800,000.00 -1,960,000.00 15 Pulwama 16 Ramban 11,140,000.00 2,250,000.00 8,890,000 00 17 Rajouri 12,800,000.00 16,000,000,00 -3.200,000,00 18 Reasi 8,630,000.00 9,900,000,00 -1,270,00000 19 Samba 4,040,000.00 4,050,000.00 -10.000 00 20 Shopian 21 Srinagar 22 Udhampur 10,040,000.00 6,750.000.00 3,290,000 00 Total 100,000,000,00 89,200,000.00 10,800,000.00 EF ACUSOFFICER STATE PROJECT DIRECTOR MSA.( K STATE) RMSA (J&K STATE) NOOR SOCIETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN REMITTENCE IN TRANSIT ON ACCOUNT OFIED/RAMPS AS ON 31.03.2014 SCHEDULE - M S.No. Name of IED/RAMPS Total District's Amnount in Transit Amount (Rs.) 1 Anantnag 465,000,00 465,000.00 2 Baramulla 565,000.00 565,000.00 3 Budgam 325,000.00 325,000.00 4 Doda 605,000.00 605,000.00 5 Jammu 330,000.00 330,000.00 6 Kargil 240,000.00 240,000.00 7 Kathua 530.000.00 530,000.00 8 Kishtwar 240,000.00 240,000.00 9 Kupwara 455.000.00 455,000.00 10 Leh 50,000.00 50,000.00 11 Poonch 270 000.00 270,000.00 12 Pulwama 385.000,00 385,000.00 13 Ramban 215.000.00 215,000.00 14 Rajouri 600,000.00 600,000.00 15 Reasi 290,000,00 290,000.00 16 Srinagar 280,000.00 280,000.00 17 Samba 125,000,00 125,000.00 18 Udhampur 535,000,00 535,000.00 19 Shopian 100,000.00 100,000.00 20 Ganderbal 190,000.00 190,000,00 21 Kulgam 235,000.00 235,000.00 22 Bandipura 245,000.00 245,000.00 T al 7,275,000.00 7,275,000,001 CI EF ACC TS OFFICER STATE PROJECT DIRECTOR RMSA STATE) RMSA (J&K STATE) ,.. - - <1'- OFFICE OF THE DIRECTORATE OF RASIITRIYA MADHYAMIK SHIKSHA AB1YAN, (RMSA ) 1&K. 110-WAZIR BAGII, LAL MANDI, SRINAGAR. KASHMIR. THE STATE PROJECT DIRECTOR RMSA AND J & K NOOR SOCIETY (RMSA). Fixed Assets AS ON 31 MARCH 2014 SCHEDULE - Fixed Assets - 1 S.No Particulars Amount (Rs.) 1 Printer Machine 16 425.00 2 Photocopier machine 313,431 00 3 Laptop 153.618 00 4 Computer 116,95200 5 UPS 13 125 00 613,55100 CHIEFAC ä TS OFFICER STATE PROJE T DIRECTOR RMSA (J STATE) RMSA (i&K STATE) * CONSOLIDATED SCHEDULE OF FIXED ASSETS OF CEOS DISTRICTS "Schedule Fixed Assets- 2 AS ON 31-03-2014 S.No PARTICULARS Anantna-, i Baramulla Buidgam Doda Jammu Kargi l Kishtwar I COMPUTER 99.746.00 66,434.00 66,498.00 106,05500 156,59700 95,66600 2 LAPTOP 107,078,00 103,042.00 53,53900 112,838.00 103792.00 3 LCD PROJECTOR 66,10000 59,513 00 _4_ /M 00 4 UPS LUMINOUS 10,542.00 7,300.00 8,520.00 11,242,00 18300.00 13189.00 5 REFIGERATOR - 11,000.00 - 6 PHOTOCOPIER MACHINE 175,116.00 73,125.00 88,400,00 135,948,00 135948.00 FAX MACHINE 14,990,00 . 14 990.00 - - 6889.00 FURNITURE & FIXTURE 74,353.00 162,980.00 103,033.00 118,852,00 63256.00 78186.00 9 DVD WRITER 1,093.00 - 728.00 - - 728.00. 10 LASER PRINTER 17,082,00 - 5,265.00 78988.00 11 SCANNER - 9,99000 - 12 ?ýRI NT I & STATIONARY - 22660,00 14063 00 13 HANDY CAMERA 1911400 DITAL CAMERA 101,4.00 15 'STAB LIS ER -- - 5062.00 COMPUTER 16 PERIPHERALS 17SOFT WARE DEVELOPER 18 CEIING FAN 19 TONNER 20 VOLTAS WATER COOLER 8365.00 21 ROOMCOOLER 6990.00 22 GAS HEATER SOFTWARE DEVELOPER Ceailing Fan - 6240.00 24 Asset not specified G.T AL 500,000.00 489,981.00 405,211.00 490,200.00 465,471.00 480,265.00 ÇH1EF ACCO S OFFICER STATE PROJ T DIRECTOR dlKRMSA (J&K. ATE) RMSA (J&K STATE) CONSOLIDATED SCHEDULE OF FIXED ASSETS OF CEOS DISTRICTS "Schedule Fixed Assets- 2 AS ON 31-03-2014 Kathua Kupwara Leh Poonch Pulwama Ramban Reasi Rou 101,871.00 33,248.00 76,991.00 158,158.00 63,940,00 133,361.00 103.637 00 101870.00 103,041.00 51.376.00 49900,00 57,875.00 102752.00 4950000 103792,00 10304oG 56720.00 62,138,00 9,50800 3640.00 5800.00 13,725.00 7000.00 10920.00 9508.00 135,948.00 94809.00 143,287.00 135,948.00 182878.00 135723.00 11.4262,00 1.35948.00 - - 13324.00 10226 33,000.00 254211.00 83,350.00 128,998,00 61736.00 25031 98500.00 125/35.00 - 700.00 1069 55,848,00 - 14600.00 10950.00 72261.00 18760,00 24,540.00 6271.6.00 11 60.00 8480.00 1,3897.00 _ - 28990.00 11590.00 - .-- . 463,7560 500,000.00 373,928.00 494,704.00 500,000,00 500,000.00 500,000.00 500,000.00 C F ACCOU 5 OFFICER STATE PROJECr DIRECTOR MSA (J& TE) RMSA (J&K STATE) CONSOLIDATED SCHEDULE OF FIXED ASSETS OF CEOS DISTRICTS "Schedule Fixed Assets- 2 AS ON 31-03-2014 Samba Srinagar Udhanpur Shopian Gandrbal Kugarn BAipra Total Arnount 62,064.00 66,547.00 119,087.00 88,558.00 69,732.00 66,434.00 1,836,494.00 104,90900 51438.00 103042.00 98169.00 48,510,00 103042.00 1,610,677.00 5500 0,00 - 66,826.00 - - 371,271.00 19788.00 12,412.00 14274.00 - 8,742.00 7592.00 192,002,00 - - -.. - .. - 11,000.00 175953.00 167649.00 135723.00 78836.00 170,250,00 66650.00 2,482,401.00 59904.00 - - 8500 128,823,00 35220.00 161830.00 83124,00 71,081.00 - 138741.00 1,901,217.00 1050 _ 420.00 5,788.00 10950.00 10932.00 33576.00 11,991.00 26000.00 367,203.00 6610. - - 76,090.00 _______ ____ - 20759.00 642 - 1,00 253,093.00 - -26500.00 23500 98,104,00 0990.00 11,900.00 44,594.00 6919.00 6150.00 - 4500 22,631.00 - 13594,00 - 13,594.00 - 118,365.00 118,365,00 ________ 15.177.,00 .- 15,177.00 8,365,00 7,600.00 24,900.00 32,500.00 47,115,00 - -- 6,24000 497,225,00 - -----497,225.00 499,44.6,0 499,735.00 499,959.00 543,031.00 499,091.00 497,225.00 444,959.00 10,146,959.00 CHIEF ACCOU OFRCER STATE PROJE T DIRECTOR T(& TE) RMSA (J&K STATE) x 取需斗一! 。。。、。卼,、。;、、、二;。、?!!、。、。、。。:,。,。。。、。。〕 W- CMýTACT. (rvlob): 9419024733,9697494694, 9596186900, (Tel) 0194-2477813 TELE-FAX.- 0194-2477813 wnail: caiqb,ý12@gmaýl.ýorn ....... ... AUDITORS REPORT Wc, I-Lave audýt.ed the attached Lý,ý.lance 51-LCCt eis at 31.03.2014 of vl-ic NOOR SOCIETY j&K the scherne "SETTMG UP Or, 6000 MODEL SCHOOL AT BLOCK L.,,VEL" lli,ogi-aiTii-rýc P-und('d hy (ýO\ýl. of In.di,i under R(-soi,trees sehool account all 11-ýcome & ý,xpcýr b,,-3sýs K,. llhe rep,)rl(,d as: Manaaement's Resporisibility for the Financial Statements I 'ýhe is i-espoi-,)sjbl(-, for preparctio-,ý or .)taýciments to true and výew o[' the týnan(,i,ýLl p(-),,ltýoii, Finandal and flows of t]-)c, "NOOR SOCIRTY J&K und(;r in t"njý,. of cý)nti-ol to tbc u-ý: ýi tr-ýie ýýnd raýr ý:irr ý'iýoi-n *hethc;- due to Or CTTOr Respo-nsibility 0ur rcsponsýbý1.ýtv ýo opimon o]) oil, OL,-, ýUdit. coiidu,-ted our in t, ýri,darc[s on of, Å"-"'ounta1-1ts of, IndieL Thoýe r(ýeru L -ed Lhal. wc comply wiih a,ý.id plan and 'Lhe audil to obtEdn frce On the basis pf'audit ana sýtýýýfc:!ct ýo our coýnn-Le-lis .................................. . .''RQFFICE, 3RDFLOOR,SHAHCOlViPt.EX,opp.MEDICAREDIAGNOSi]CIMAGINGCENTRE,MAINCHOWKKARANAGAR,SRINAGAR-190001 MAINBAZARSOPORE,IRINAGAR.190001 -OPiR E OFFICE: MAIN BAZAR SOPORE, KASHMIR -193201 CONTACT: 9419024733, 9697494694,9596186900, 0194-2477813 TELE-FAX: 0194-2477813 emal: caiqbal2@gmait.com CONTACT: (Mob): 9419024733, 9697494694, 9596186900, (Tel) 0194-2477813 :7 TELE-FAX: 0194-2477813 empil: caiqbal2@gmaitcom OTHER Matters Wc have obtained ail thc information and explanations, which to the uest of our knowledge "nd belief were neessary for the purposes of the au diL 2. Tc said financial sLaterncntsi are in conformity with the beoks of accuntS produced before us during the course of our audit_ Opinion in our opinion, and to the best of our information and accord.ing to the explanation given io us, the financial statemcents gives a truc and fair view in confornity with the accounting plrinciples gen erally accepted in India: a. in the case of th Balance Sheect, of the state of afTairs of the "NOOR SOCIETY J&K as at 31, March, 2014; and b. in thr- case of Inconc & Expendiure Acou nt of thc working result [bo the vear and c. n the case of Reccipts P Payments Accouiits during the year. For: B I S MTA J & CO Chartereci Aeountants IK. N. No. 002489SN CA Mohd Iqbal Untoo M. ivo 5 I 1200 Place: - Srinicgar AG ARFrICE: 3RD FLOOR, SIIAH COMPLEX, OPP. MEDICARE DIAGNOSTIC IMAGING CENTRE, MAIN CHOWK KARANAGAR, SRINAGAR-1900() SOPORE OFFICE: MAIN BAZAR SOPORE, KASHMIR - 193201 * NTAT: 9419024733,9697494694,9596186900,0194-2477813 TEL- FAX: 0194-2477813 *emnail: aqa2gal C01NTACT (Moh): 9419024733, 9697494694, 9596186900, (Tel) 0194-2477813 TELE-FAX: 0194-2477813 email: caiqba12@gmallcor Wc have verified the above staternent with the books and records produced before us for our verification and found the sarne has been drawn in accordance therewi i. o1 B I S M A J & CO. Cha rtered A ccounetanets F. R. NO. 002489N CA Molid Iqbfil Untoo (Partner) M. No. 514200d Dated: Pluce Srinagar * N ï:rc 3RD FLOOR, SHAH COMPLEX, OPP. MEDICARE DIAGNOSIC IMAGINGCENRE,MAINCHOWKKARANAGAR,SRINAGAR-190001 0OffgE o~~Æ MAIN BAZAR SOPORE, KASHMIR - 193201 CONTACT: 9419024733, 9697494694, 9596186900,0194-2477813 TELE-FAX: 0194-2477813 email: caiqbai2@gmail.com Directorate of Rashtrlya Madhyamik Shiksha Abhiyan, J&K 110 Wazir Bagh, Lal Mandi, Srinagar 1 67-8/B Gandhinagar, Jamru - Tele-Fax: 0194-2310750,749 fSrinag~arl. 0191-2430074-92 (Jammul jkrma 1.aLorn ASR YAMNDAI A _k s UTILISATION CERTIFICATE For the year ended 31.03.2014 Name of the Scheme "CONSTRUCTION AND RUNNING OF GIRLS HOSTEL FOR STUDENTS OF HIGH & HIGHER SECONDARY SCHOOLS". {Figures in Rs} -SNo. Central Share State share Total 1 Opening balance at the beginning of the financial year (as o 83,05,762,00 NIL 83,05,762.00 01.04.2013) 2 Detalls of funds received during the year NIL NIL 3 Interest 3,37,247,00 NiL 3,37,247.00 4 Total fund available (Sr. 1+2+3=4) 86,43,009.00 Nil 86,43,009.00 5 Expenditure during the NIL NiL NIL Financial Year 2013-14 6 Un-spent balance as on 31-03-2014 (Sr. No. 4-5 6) 86,43,009.00 NIL 86,43,009.00 *-6 - Directorate of Rashtriya Madhyamik Shiksha Abhlyan, J&K _ 110 Wazir Bagh, Lai Mandi, Srinagar / 67-B/B Gandhinagar, Jammu Tele-Fax: 0194-2310750,749 (Srinagar), 0191-2430074-92 (Jammu) ikrrnsaimaitcom A IRYMAORYNWK SHiKSHA AaWlYAN Certified that out of Rs. 0.00 (Rupees NIL) of Grant-in-aid sanctioned during the year 2013-14 in favour of Rashtriya Madhyamik Shiksha Abhiyan Jammu & Kashmir vide Ministry of Human .Resource Development, Department of School Education and Rs. 83,05,762.00 (Rupees Eighty Three Lac Five Thousand Seven Hundred & Sixty Two Only) on account of unspent balances of the previous year & Rs. 3,37,247.00 (Rupees Three Lac Thirty Seven Thousand Two Hundred & Forty Seven Only) as amounts of interest earned during the period 2013-14, Totaling to Rs. 86,43,009.00 (Rupees Eighty Six Lac Forty Three Thousand & Nine Only) & a sum of Rs 0.00 (Rupees NIL) has been utilized for the purpose for which it was sanctioned during the year 2013-14. This Leaves an amounts of Rs. 86,43,009.00 (Rupees Eighty Six Lac Forty Three Thousand & Nine Only) which remains actual unutilized portion at the end of the Financial Year 2013-14, which will be adjusted against Grant-in-aid payable during the next year 2014-15. Certified that I have satisfied myself that the conditions on which the Grant-in- aid was sanctioned have not been duly fulfilled and that I have exercised the following checks to see that the money was actually utilized for the purpose for which it was sanctioned. Kinds of checks exercised: 0 i. Audited Statement of Accounts (Copy enclosed). ii. Utilization received from executing units, records during sample visit. iii. Progress Report. State Project,Director htriya Madhyamik Shiksha Abiyan Dated: ~(J&K) State Place: Srinagar &FA o H IRETTOU F&SHAIYAAYAl IK' A HI N, S A&) IV@** 110-WAZIR BAGH, LAL MANDI, SRINAGAR. KASHMIR. THE STATE PROJECT DIRECTORATE J & K NOOR SOCIETY NAME OF THE SCHEME "CONSTRUCTION & RUNNING OF GIRLS HOSTEL FOR STUDENTS OF HIGH & HIGHER SECONDARY SCHOOLS" INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED ON 31ST-MARCH-2014 (ANNEXURE-XXII) Schedule Schedule AMOUNT(RS) AMOUNT(RS) AMOUNT(RS) AMOUNT(RS) (CURRENT CURRENT YEAR PREVIOUS YEAR (CURRENT CURRENTYEAR PREVIOUS YEAR EXPENDITURE YEAR) INCOME YEAR) Expenditure - Interest Earned - 337,247.00 328,154.00 Add Surplus (Excess of Income over Expenditure) - 337,247 00 328,154.00 TOTAL 337,247.00 328,154.00 TOTAL 337,247.00 328,154.00 IEF ACCO OFFICER STATE PROJLCT DIRECTOR RMSA (J& TE) RMSA (J&K STATE) Date - Place:- Srinagar OFFICE OF THE DIRECTORATE OF RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN, (RMSA) J&K. 110-WAZIR BAGH, LAL MANDI, SRINAGAR . KASHMIR. THE STATE PROJECT DIRECTORATE J & K NOOR SOCIETY NAME OF THE SCHEME "CONSTRUCTION & RUNNING OF GIRLS HOSTEL FOR STUDENTS OF HIGH & HIGHER SECONDARY SCHOOLS" RECEIPTS & PAYMENTS ACCOUNT FOR THE YEAR ENDED ON 31ST-MARCH-2014 (ANNEXURE-XXIII) Schedule Schedule AMOUNT(RS) AMOUNT(RS) AMOUNT(RS) AMOUNT(RS) (CURRENT CURRENT YEAR PREVIOUS YEAR -(CURRENT CURRENT YEAR PREVIOUS YEAR RECEIPTS YEAR) PAYMENTS YEAR) OPENING BALANCES: CASH & BANK BALANCE - Expenditure Cash in Hand Cash at Bank - 8,305,762.00 7,977,608.00 Interest Earned - 337,247.00 328,154.00 CLOSING BALANCES Cash in Hand Cash at Bank 8,643,009.00 8,305,762.00 TOTAL 8,643,009.00 8,305,762.00 TOTAL 8,643,009.00 8,305,762.00 CHIEF ACCOU FFICER STATE PROJE T DIRECTOR RMSA (J&K S RMSA (J&K STATE) Date:- Place:- Srinagar OFFICE OF THE DIRECTORATE OF RASHTR1YA MADHYAMIK SHIKSHA ABHIYAN, (RMSA ) J&K, 110-WAZIR BAGI, LAL MANDI, SRINAGAR . KASHMIR. THE STATE PROJECT DIRECTORATE AND J & K NOOR SOCIETY. NAME OF THE SCHEME "CONSTRUCTION & RUNNING OF GIRLS HOSTEL FOR STUDENTS OF HIGH & HIGHER SECONDARY SCHOOLS" BANK RECONCILATION STATEMENT AS ON 31-03-2014. J&K BANK SB.. A/C NO: 21 BALANCE AS PER CASHBOOK AS ON 31-03-2014 8,643,009.00 Adcd: Che ues issued but not presented for payment uoto 31-03-2014 Less: Cheques received but not Credited in Bank BALANCE AS PER BANK STATEMENT AS ON 31-03-2014 8,643,009.00 Cþief Accou s Officer. STATE PROJECT DIRECTOR. V RMSA (J TE) VRMSA (J&K STATE) Date:- Place:- Srinagar -RW