Utilization Certificate for the year ended 31" March 2014 Name of the Scheme :- Rashtiya Madhyamik Shiksha Abhiyan Rs. In lakhs S.No. Particulars Central Share State Share Interest Total 1 Opening balance at the beginning of the 20682.64 40489.28 2531.69 63703.61 financial year (as on 1.4.2013) 2 Details of funds received during the year 2.1 Fund received vide Sanction No.F.1- 60.00 60.00 34/2011-Sch.1(STSP )Dated . 28.06.2013 2.2 Fund received vide Sanction No.F.1- 5100.00 5100.00 34/2011-Sch.1(General)Dated . 28.06.2013 2.3 Fund received vide Sanction No.F.1- 840.00 840.00 34/2011-Sch.1(SCPS )Dated . 28.06.2013 2.4 Fund received vide Sanction No.F.16- 600.00 600.00 3/2013-RMSA.1(SCPSC )Dated. 24.03.2014 2.5 Fund received vide Sanction No.F.16- 284.90 284.90 3/2013-RMSA.1(GEN )Dated. 24.03.2014 3 Total fund received 6884.90 Nil 6884.90 4 Other receipts/interest 921.11 307.03 531.25 1759.37 5 The amount has been adjusted from State 37.86 -37.86 Nil Share fund for the excess expenditure booked in the Year 2011-12 (i.e. 75% of Rs.50,47,500.00) 5 Total fund available (SI. 1+3+4+5) 28526.51 40758.45 3062.94 72347.88 6 Expenditure (grant in aid general) 2344.63 781.54 3126.17 7 Expenditure (grants for creation of capital 11.57 3.85 15.42 assets) 8 Total expenditure (Sr. No. 6+7) 2356.20 785.39 3141.59 9 Provisioning of Liabilities for excess State Nil 31249.72 3062.94 34312.66 Share including in Unspent Balance of previous years along with Interest 10 Unspe nt Balance as on 31.03.2014 26170.30 8723.33 Nil 34893.63 1. Certified that out of Rs.68,84,90,000.00 (Rupees Sixty Eight Crore Eighty Four Lakh Ninety Thousand) Only of grant-in-aid sanctioned during the year 2013-14 in favour of Bihar Madhyamik Shiksha Parishad vide Ministry of Human Resource Development, Department of School Education and Literacy Letter Nos. as indicated above and Rs.37,85,625.00 (i.e. 75% of Rs. 50,47,500.00) adjusted from excess State Share fund released in previous years for the excess expenditure booked in the Year 2011-12 and Rs. NIL (Rupees NIL) Only received as State share from the State Government vide letter nos. as indicated above and Rs.17,59,37,941.50 (Rupees Seventeen Crore Fifty Nine Lakh Thirty Seven Thousand Nine hundred Forty One & Fifty Paise) Only on account of interest earned and other Receipts (including Rs. 56,84,847.50 which was omitted in UC of P.Y.) together with unspent balance of the previous year being Rs. 637,03,61,177.80 (Rupees Six Hundred Thirty Seven Crore Three Lakh Sixty One Thousand One Hundred Seventy Seven and Eighty Paisa ) Only a sum of Rs. 31,41,58,816.45 (Rupees Thirty One Crore Forty One Lakh Fifty Eight Thousand Eight Hundred Sixteen and Forty Five Paisa Only has been utilized for the purpose for which it was sanctioned. Further after adjusting a sum of Rs.343,12,67,500.00 (Rupees Three hundred Forty Three Crore Twelve Lakh Sixty Seven Thousand Five Hundred) Only on account of excess State Share and interest earned thereon and on the other fund not related to RMSA which has been treated as Liability in the accounts there remains an unspent balance of Rs. 348,93,62,802.85 (Rupees Three Hundred Forty Eight Crore Ninty Three Lakh Sixty Two Thousand Eight Hundred Two and Eighty Five Paisa) Only at the end of the year. 1 2. This unutilized balance of Rs. 348,93,62,802.35 (Rupees Three Hundred Forty Eight Crore Ninty Three Lakh Sixty Two Thousand Eight Hundred Two and Eighty Five Paisa Only includes an advance of Rs. 266,45,50,930.00 (Two Hundred Sixty Six Crore Fourty Five lacs Fifty Thousand Nine Hundred Thirty) Only provided to Bihar State Educational Infrastructure Development Corporation Ltd. & Rs. 1,54,25,000.00 (One Crore Fifty Four Lacs Twenty Five Thousand ) Only released to districts for construction of buildings of Upgraded & Strengthening of Secondary Schools, against which Utilization Certificate of Rs. 154,72,65,720.00 (Rupees One Hundred Fifty Four Crore Seventy Two Lakh Sixty Five Thousand Seven Hundred Twelve) Only only up to 31st March, 2014 has been received but not adjusted pending till the final completion of the various works. 3. Certified that I have satisfied myself that the conditions on which the grants-in-aid was sanctioned have 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. 4. Kinds of checks exercised i) Audited Statement of Accounts (Copy enclosed) ii) Utilization received from execution units, iii) Progress Report Accounts Officer State Proje irector Dated:- We have verified the above statement with the books and records produced before us for our verification and found the same has been drawn in accordance therewith. For R.N. Mishra & Co. Chartered Accountants FRN001588C (CA R.N. ishra) Partner M.No. 80270 Place: Patna Date: 6 OCT 2 Utilization Certificate for the year ended 31st March 2014 Name of the Scheme Girls Hostel Rs. In lakhs S.No Particulars Central State Interest Total Share Share 1 Opening balance at the beginning 5925.78 2213.28 222.71 8361.77 of the financialyear (as on 1.4.2013) 2 Details of funds received during the year 2.1 Fund received vide Sanction - 1565.30 1565.30 No.F.3-12/2009-Desk (GH) Dated . 28.12.2012 3 Total fund received 1565.30 Nil 1565.30 4 Other receipts/interest 123.11 13.67 -64.04 72.74 5 Total fund available (SI. 1+3+4) 7614.19 2226.95 158.67 9999.81 6 Expenditure (grant in aid general) Nil Nil Nil Nil 7 Expenditure (grants for creation of Nil Nil Nil Nil capital assets) 8 Total expenditure (Sr. No. 6+7) Nil Nil Nil Nil 9 Provisioning of Liabilities for excess 816.48 155.72 972.20 State Share includes in Unspent Balance of previous years along with Interest 10 Fund Refund to Government of 564.45 2.95 567.40 Bihar 7614.19 846.02 Nil 8460.21 1. Certified that out of Rs.15,65,30,000.00 (Rupees Fifteen Crore Sixty Five Lakh Thirty Thousand ) Only of grant-in-aid sanctioned during the year 2013-14 in favour of Bihar Madhyamik Shiksha Parishad vide Ministry of Human Resource Development, Department of School Education and Literacy Letter Nos. as indicated above and Rs.5,67,40,018.00 (Rupees Five Crore Sixty Seven Lakh Forty Thousand Eighteen ) Only has been returned to State Government and Rs. NIL (Rupees NIL) Only receive as State share from the State Government vide letter nos. as indicated above and Rs.72,73,699.00 (Rupees Seventy Two Lakh Seventy Three Thousand Six Hundred Ninety Nine) Only on account of interest earned and other Receipts, Rs.83,61,77,495.00 (Rupees Eighty Three Crore Sixty One Lakh Seventy Seven Thousand Four Hundred Ninety Five) Only on account of unspent balances of the previous year, a sum of Rs.33.70 (Rupees Thirty Three and Seventy Paisa ) Only has been utilized for the purpose for which it was sanctioned. Further after adjusting a sum of Rs. 9,72,19,594.00 (Rupees Nine Crore Seventy Two Lakh Nineteen Thousand Five Hundred Ninety Four) Only on account of excess State Share and interest earned thereon not related to Girls' Hostel which has been treated as Liability in the accounts there remains an unspent balance of Rs. 84,60,21,548.30 (Rupees Eighty Four Crore Sixty Lakh Twenty One Thousand Five undred Forty Eight. and Thirty Paisa) Only at the end of the year. 2. This unutilized balance of Rs. 84,60,21,548.30 . (Rupees Eighty Four Crore Sixty Lakh Twenty One Thousand Five Hundred Forty Eight and Thirty Paisa ) Only includes an advance of Rs.82,81,27,000.00 (Eighty Two Crore Eighty One lacs Twenty Seven Thousand ) Only provided to Bihar State Educational Infrastructure Development Corporation Ltd., against which Utilization Certificate of Rs. 36,47,37,477.00 (Rupees Thirty Six Crore Forty Seven Lakh Thirty Seven Thousand Four Hundred Seventy Seven ) Only only up to 31st March, 2014 has been received but not adjusted pending till the final completion of the various works. 3. Certified that I have satisfied myself that the conditions on which the grants-in- aid was sanctioned have 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. 4. Kinds of checks exercised I) Audited Statement of Accounts (Copy enclosed) ii) Utilization received from execution units, record during sample visit iii) Progress Report Accounts Officer State Proje Director Dated:- We have verified the above statement with the books and records produced before us for our verification and found the same has been drawn in accordance therewith. For R.N. Mishra & Co. Chartered Accountants FRN001588C (CA R.N. Mishra) Partner M.No. 80270 Place : Patna Date : 16 0CT 2014 2 BIHAR MADHYAMIK SHIKSHA PARISHAD Utilization Certificate Under IEDSS Project for the period ended 31st March. 2014 (Rs. is Lacs) SL.NO. Sanction Letter No. & Date Amount Total NIL 1. Certified that out of Rs. NIL (Rupees NIL) only of grant-in-aid sanctioned during the year 2013-14 in favour of Bihar Madhyamik Shiksha Parishad for IEDSS Project vide Ministry of Human Resource Development, Department of school Education and Literacy Letter Nos. noted against each and Rs. NIL (Rupees NIL) only received as State Share from the State Government vide letter Nos. noted against each and Rs. 19,32,091.00 (Rupees Nineteen Lacs Thirty Two Thousand Ninety) Only on account of interest earned and other receipts during the year 2013-14 and Rs. 5,13,77,017.00 (Rupees Five Crore Thirteen Lacs Seventy Seven Thousand Seventeen) Only on account of unspent balances of the previous year a some of Rs.33.70 (Rupees Thirty Three and Seventy Paise) only has been utilized for the purpose for which it was sanctioned and that the balance of Rs. 5,33,09,074.30 (Rupees Five Crore Thirty Three Lacs Nine Thousand Seventy Four and Thirty Paise) only remains untilised at the end of the year which will be adjusted towards the grants-in-aid payable during the nextyear 2014-15. 2. It is also certified that out of amount of Rs. NIL (Rupees. NIL) shown as unutilized, accounts for an amount of Rs. NIL (Rupees NIL) are yet to be received from the implementing units/agencies as per details enclosed, which has been allowed to be carried forward. 3. Certified that I have satisfied myself that the conditions on which the grants-in-aid was sanctioned have been duly fulfilled and that I have exercised the following checks to see that the money was actually utilized forthe purpose for which itwas sanctioned. Kinds of checks exercised: 1. Audited Statement OfAccounts (Copy enclosed) Accounts Officer Dated: The 4tay of October, 2014 State Proje irector AUDITORS' CERTIFICATE We have verified the above statement with the books and records produced before us for our verification and found the same has been drawn in accordance therewith. For R.N.Mishra & Co. Chartered Accountants . F1"R1588Cwith ICAI (CA k)N.Mis a) Partner M.No.80270 Patna Date-Thelbday of October, 2014 Page 1 K. AN. IVIINHKIA & U. CHARTERED ACCOUNTANTS 507, VARMA CENTRE BORING ROAD CROSSING PATNA - 800 001 PH .NO.-2541049 / 2541109 Email: rimca(@rediffmail.com INDEPENDENT AUDITOR'S REPORT We have audited the accompanying financial statements of and BIHAR MADHYAMIK SHIKSHA PARISHAD RMSA PROJECT, PATNA, which comprise the Balance Sheet as at March 31, 2014 and the Income & Expenditure Account for the year then ended and a summary of significant accounting policies and other explanatory information. Manazement's Responsibility for the Financial Statements: Management is responsible for the preparation of these financial statements in accordance with the law of India. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation of the financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility: Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditors consider internal control relevant to the Company's preparation and fair presentation of the financial statement in order to design audit procedures that are appropriate in the circum stances. An order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. As per the terms of reference of our appointment a letter to the management for the areas audited by us were submitted on the matters specified therein for the necessary action, which form part of this report. 1 BASIS OF QUALIFIED OPINION: (I) Although Utilisation Certificate for a part of Advances made to Bihar State Educational Infrastructure Development Corporation Limited was received but the advance was not adjusted. (II) Interest income received in earlier years on the balances of various fund kept in Bank Account was allocated to various fund on proreta basis. (III) A sum of Rs. 10,53,758/- was appearing as Money in Transit since the previous year. (IV) Although accounts are prepared on cash basis however, the salaries of subject teachers were accounted for on accrual basis. QUALIFIED OPINION: In our opinion and to the best of our information and the explanations given to us, except for the effects of the matter described in the Basis for Qualified Opinion' Paragraph, the financial statements give a true and fair view in conformity with the accounting principles generally accepted in India: (i) In case of the Balance sheet of the state of affairs of the RSMA Project of Bihar Madhyamik Shiksha Parishad as at 31st March 2014; and, (ii) In the case of the Income and Expenditure Account of the excess of income over expenditure for the year ended on that date. EMPHASIS OF MA TTER: (i) The accounts were prepared on cash basis except salary of Subject Teachers. (ii) Books and records as prescribed in Financial Manual of RMSA was being maintained. (iii) Fixed Assets Register was not maintained. Our opinion is not qualified in respect of the above matters. Report on Other Matters: We further report that i. we have obtained all the information and explanations, which were to the best of our knowledge and belief were considered necessary for the audit; ii. in our opinion proper books of account have been kept by the Project of the Parishad so far as appears from our examination of those books; iii. the financial statements delta with by this report are in agreement with the books of account maintained by the Project. For R.N. Mishra & Co. Chartered Accountants F 0158 Place: Patna (C .N. a) Partner Dated: 1 6 0CT 2014 M.N 80270 2 ·’；「난 ，泰胞． ., _ 驪－∼＝ 少 -―기 -(-*‘パ 뀁－& ダ ㅏ슴 !―「「닙 BIHAR MADHYAMIK SHIKSHA PARISAD, PATNA, BIHAR SCHEDULE-:"A" Details of RMSA Integrated Project Opening Cash In Hand, Cash at Bank & Fund In Transit Balance as on 01.04.2013 Rashtriya Madhyamik Shiksha AbhiyL SL.No Name of Districts/ State Scheme Name INam Of the Bank Balance Amount I Kaimur RMSA Cash In Hand 2,313.00 2 Khagaria RMSA Cash In Hand 1,423.00 3 Saran RMSA Cash In Hand 83.00 Total RMSA Cash In Hand 3,819.00 SL.No Name of Districts/ State Scheme Name Name Of the Bank Balance Amount I State Level Office RMSA 6entral Bank of India, Bering Road, Patna 58,004,874.00 2 State Level Office RMSA P.N.B., New Market, Patna 2,546,SO2,288.00 3 State Level Office RMSA P.N.B., New Market, Pa na 1,081,972,370.00 Total RMSA Cash at Bank In State Level Bank Accounts 3,686,479,532.00 SL.No Name of Districts/ State Scheme Name Name Of the Bank Balance Amount I Araria RMSA United Bank Of India 1,314,836.00 2 Araria RMSA State Bank Of India 18,258.00 3 Arwal RMSA Punjab National Bank 3,479,700.00 4 Aurangabad RMSA Punjab National Bank 3,088,347.00 5 JBanka RMSA State Bank Of India 1,325,827.00 6 Begusarai RMSA Allahabad Bank 1,786,574.00 7 Bhagalpur RMSA United Bank Of India 238,109.00 8 Bhagalpur RMSA Oriental Bank Of Commerce 384,064.00 9 Bhagalpur RMSA UCO Bank 100,050.00 10 BhcJpur RMSA Bank Of India 1,793,844.00 i 1 JBhqJpur RMSA DEO's Account 19,887.00 12 Buxer RMSA Bank Of Baroda 2,875,686.50 13 Darbhanga RMSA Central Bank Of India 10,481,779.00 14 East Champaran RMSA Bank Of India 1,938,427.00 15 East Champaran RMSA Allahabad Bank 518,714.00 16 Gaya RMSA Oriental Bank Of Commerce 3,440,771.00 17 J Gaya RMSA DEO's Account 19,887-00 18 Gopalganj RMSA Punjab National Bank 683,697.00 19 Gopalganj RMSA DEO's Account 24,887.00 20 Jamui RMSA State Bank Of India 1,097,119.00 21 Jehanabad RMSA Canara Bank 1,810,871.00 22 Jehanabad RMSA State Bank Of India 13,258.00 23 JKaimur RMSA United Bank Of India 135,805.00 24 Kaimur RMSA Canara Bank 352,527.00 25 Katihar RMSA State Bank Of India 654,120.00 26 Khagaria RMSA Bank Of Baroda 4,813,111.00 27 Kishanganj RMSA United Bank Of India 1,133,386.00 28 Lqkhisarai RMSA State Bank Of India 2,320,412.00 29 ILakhisarai RMSA Bank Of Baroda 13,258.00 30 Madhepura. RMSA State Bank Of India 245,066.00 31 Madhubani RMSA Bank Of India 1,751,335.00 32 Munger RMSA Punjab National Bank 2,603,309.00 33 Muzafforpur RMSA Punjab National Bank 7,093,361-00 34 Nalanda RMSA State Bank Of India 1,699,589.00 RMSA State Bank Of India 35 Nawada 124,880.00 36 Nawada RMSA Central Bank Of India 4,053,919.00 37 Patna RMSA Ba aroda 1,235,897 N) 0-1 IHAR MADHYAMIK SHIKSHA PARISAD, PATNA, BIHAR SCHEDULE-:"A" Details of RMSA Integrated Project Opening Cash In Hand, Cash at Bank & Fund In Transit Balance as on 01.04.2013 38 Patna RMSA Punjab National Bank 556,891.00 39 Patna RMSA DEO's Account 17,290.00 40 Purnea RMSA State Bank Of India 996,810.00 41 Purnea RMSA UCO Bank 2,943,831.00 42 Rohtas RMSA State Bank Of India 4,886,209.00 43 Saharsa RMSA United Bank Of India 2,330,410.00 44 Samastipur RMSA Canara Bank 1,108,139.00 45 Samastipur RMSA State Bank Of India 2,118,199.00 46 Saran RMSA Axis Bank 5,371,694.00 47 Sheikhpura RMSA State Bank Of India 940,105.00 48 Sheikhpura RMSA DEO's Account 15,758.00 49 Sheohar RMSA Punjab National Bank 1,303,329.00 50 Sitamarhi RMSA State Bank Of India 1,252,715.30 51 Sitarnarhi RMSA Central Bank Of India 20,887.00 52 Siwan RMSA Punjab National Bank 4,884,211.00 53 Siwan RMSA DEO's Account 19,887.00 54 Supaul RMSA Punjab National Bank 5,676,895.00 55 Vaishali RMSA Allahabad Bank 2,748,069.00 56 West Champaran RMSA . State Bank Of India 3,367,038.00 Total RMSA Cash at Bank In District Level Bank Accounts 105,242,924.80 SL.No Name of Districts/ State Scheme Name Name Of the Bank Balance Amount 1 Arwal RMSA Fund In Transit 15,758.00 2 Saran RMSA Fund In Transit 1,038,000.00 Total RMSA Fund In Transit 1,053,758.00 Total RMSA Cash In Hand, Cash at Bank In State Level Bank Accounts, Cash at Bank In District Level Bank Accounts & Fund In Transit as on 01.04.2013 3,792,780,033.80 Girls Hostel SL.No Name of Districts/ State Scheme Name Name Of the Bank Balance Amount 1 State Level Office Girls Hostel Central Bank of india, Boring Road, Patna 171,442,930.00 2 State Level Office Girls Hostel Punjab Nationl Bank, New Market, Patna 5,671,285.00 3 State Level Office Girls Hostel Indian Ovearseas Bank, Shastri Nagar, Pati 627,516.00 Total Girls Hostel Cash at Bank In State Level Bank Accounts 177,741,731.00 IEDSS SL.No Name of Districts/ State Scheme Name Name Of the Bank Balance Amount 1 State Level Office IEDSS Indian Bank 43,046,282.00 2 State Level Office IEDSS Punjab National Bank 1,365,222.00 3 State Level Office IEDSS Central Bank of India, Boring Road, Patna 212,916.00 Total IEDSS Cash at Bank In State Level Bank Accounts 44,624,420.00 Total RMSA Integrated Project Opening Cash In Hand, Cash at Bank & Fund In Transit Balance as on 01.04.2013 4,015,146,184.80 Page 2 BIHAR MADHYAMIK SHIKSHA PARISAD, PATNA, BIHAR SCHEDULE-:"B" Details of RMSA Integrated Project Closing Cash In Hand, Cash at Bank & Fund In Transit Balance as on 31.03.2014 Rashtriva Madhvamik Shiksha Abhl a SL.No. Name of Districts/ State Scheme Name Name Of the Bank Balance Amount 1 Araria RMSA Cash In Hand 8,396.00 2 Gaya RMSA Cash In Hand 1,411.00 3 Gopalganj RMSA Cash In Hand 12.00 4 Kaimur RMSA Cash In Hand 2,313.00 5 Khagaria RMSA Cash In Hand 1,423.00 6 Kishanganj RMSA Cash In Hand 1,908.00 7 Lakhisarai RMSA Cash In Hand 25,030.00 8 Saran RMSA Cash In Hand 105.00 9 Supaul RMSA Cash In Hand 72.00 10 West Champaran RMSA Cash In Hand 4,386.00 Total RMSA Cash In Hand 45,056.00 SL.No. Name of Districts/ State Scheme Name Name Of the Bank Balance Amount 1 State Level Office RMSA P.N.B. Central Share, New Market, Patna 2,948,734,119.60 2 State Level Office J RMSA P.N.B. State Share, New Market, Patna 1,122,118,015.00 Total RMSA Cash at Bank In State Level Bank Accounts 4,070,852,134.60 SL.No. Name of Districts/ State Scheme Name Name Of the Bank Balance Amount I Araria RMSA United Bank Of India 1,403,329.00 2 Arwal RMSA Punjab National Bank 1,268,825.00 3 Aurangabad RMSA Punjab National Bank 4,314,813.00 4 Banka RMSA State Bank Of India 4,866,278.15 5 Begusarai RMSA Allahabad Bank 4,125,219.00 6 Bhagalpur RMSA United Bank Of India 2,393.00 7 Bhagalpur RMSA Oriental Bank Of Commerce 3,483,700.00 8 Bhagalpur RMSA UCO Bank 100,050.00 9 Bhojpur RMSA Bank Of India 1,256,569.00 10 Bhojpur RMSA ICICI Bank 2,725,701.00 11 Bhojpur RMSA DEO's Account 19,887.00 12 Buxer RMSA Bank Of Baroda 748,051.50 13 Buxer RMSA Indian Ovearseas Bank 71,220.00 14 Darbhanga RMSA Central Bank Of India 3,434,948.00 15 East Champaran RMSA Bank Of India 3,172,341.00 16 East Champaran RMSA Allahabad Bank 114,497.00 17 Gaya RMSA Oriental Bank Of Commerce 953,058.00 18 Gaya RMSA DEO's Account 19,887.00 19 Gopalganj RMSA Punjab National Bank 3,781,231.00 20 Jamui RMSA Punjab National Bank 1,986,842.00 21 Jehanabad RMSA Canara Bank 1,860,655.00 22 Kaimur RMSA United Bank Of India 1,123,670.80 23 Kaimur RMSA Canara Bank 204,471.00 24 Katihar RMSA State Bank Of India 968,396.00 25 Khagaria RMSA Bank Of Baroda 2,710,903.00 26 Kishanganj RMSA United Bank Of India 1,676,095.00 27 Lakhisarai RMSA State Bank Of India 1,280,732.00 28 Lakhisarai RMSA Bank Of Baroda 13,258.00 29 Madhepura RMSA State Bank Of India 4,417,619.00 30 Madhubani RMSA Bank Of India 60,900.00 31 Madhubani RMS,A Punjab National Bank 4,378,072.00 Page 1 BIHAR MADHYAMIK SHIKSHA PARISAD, PATNA, BIHAR SCHEDULE-:"B" Details of RMSA Integrated Project Closing Cash In Hand, Cash at Bank & Fund In Transit Balance as on 31.03.2014 32 Munger RMSA Punjab National Bank 3,415,457.00 33 Muzafferpur RMSA Punjab National Bank 2,790,433.00 34 Nalanda RMSA State Bank Of India 5,541,644.00 35 Nawada RMSA State Bank Of India 126,699.00 36 Nawada RMSA Central Bank Of India 4,118,071.00 37 Patna RMSA Bank Of Baroda 145,148.00 38 Patna RMSA Punjab National Bank 10,113,442.00 39 Patna RMSA DEO's Account 17,290.00 40 Pumea RMSA State Bank Of India 384,296.00 41 Purnea RMSA UCO Bank 2,061,794.00 42 Rohtas RMSA State Bank Of India 1,302,668.00 43 Robtas RMSA Punjab National Bank 3,549,856.00 44 Saharsa RMSA United Bank Of India 4,966,922.00 45 Samastipur RMSA State Bank Of India 5,798,144.00 46 Saran RMSA Axis Bank 4,028,544.00 47 Sheikhpura RMSA State Bank Of India 2,423,048.00 48 Sheikhpura RMSA DEO's Account 15,758.00 49 Sheohar RMSA Punjab National Bank 140,181.00 50 Sheohar RMSA Vijaya Bank 1,150,000.00 51 Sitamarhi RMSA State Bank Of India 4,253,498.30 52 Sitamarhi RMSA Central Bank Of India 20,887.00 53 Siwan RMSA Punjab National Bank 7,591,556.00 54 Siwan RMSA DEO's Account 19,887.00 55 Supaul RMSA Punjab National Bank 3,073,365.00 56 Vaisbali RMSA Allahabad Bank 5,550,007.00 57 West Champaran RMSA State Bank Of India 1,857,152.00 Total RMSA Cash at Bank In District Level Bank Accounts 130,999,358.75 SL.No. Name of Districts/ State Scheme Name Name Of the Bank Balance Amount 1 State Level Office RMSA Fund In Transit 14,816,186.00 2 Araria RMSA Fund In Transit 2,252,048.00 3 Arwal RMSA Fund In Transit 15,758.00 4 Aurangabad RMSA Fund In Transit 2,508,622.00 5 Banka RMSA Fund In Transit 2,974,559.00 6 Begusarai RMSA Fund In Transit 4,162,634.00 7 Bhagalpur RMSA Fund In Transit 14,630,887.00 8 Bhojpur RMSA Fund In Transit 8,054,955.00 9 Buxer RMSA Fund In Transit 8,412,259.00 10 Darbhanga RMSA Fund In Transit 5,672,170.00 11 East Champaran RMSA Fund In Transit 7,543,872.00 12 Gaya RMSA Fund In Transit 7,831,173.00 13 Gopalganj RMSA Fund In Transit 3,319,281.00 14 Jamui RMSA Fund In Transit 1,633,652.00 15 Jehanabad RMSA Fund In Transit 2,996,552.00 16 Kaimur RMSA Fund In Transit 3,722,339.00 17 Katihar RMSA Fund In Transit 1,780,405.00 18 Khagaria RMSA Fund In Transit 1,395,027.00 19 Kishanganj >&, RMSA/. Fund In Transit 620,191.00 20 Lakhisarai RMSA Fund In Transit 290,252.00 21 Madhepura RMSA Fund In Transit 3,192,707.00 22 Madhubani RMSA Iige&In Transit 3,447,525.00 BIHAR MADHYAMIK SHIKSHA PARISAD, PATNA, BIHAR SCHEDULE-:"B" Details of RMSA Integrated Project Closing Cash In Hand, Cash at Bank & Fund In Transit Balance as on 31.03.2014 23 Munger RMSA Fund In Transit 608,256.00 24 Muzafferpur RMSA Fund In Transit 3,470,464.00 25 Nalanda RMSA Fund In Transit 3,523,784.00 26 Patna RMSA Fund In Transit 4,452,307.00 27 Purnea RMSA Fund In Transit 2,300,971.00 28 Rohtas RMSA Fund In Transit 10,378,791.00 29 Saharsa RMSA Fund In Transit 475,354.00 30 Samastipur RMSA Fund In Transit 4,556,049.00 31 Saran RMSA Fund In Transit 4,249,029.00 32 Sheikhpura RMSA Fund In Transit 836,096.00 33 Sheohar RMSA Fund In Transit 445,031.00 34 Sitamarhi RMSA Fund In Transit 807,296.00 35 Siwan RMSA Fund In Transit 4,328,165.00 36 Supaul RMSA Fund In Transit 2,325,158.00 37 Vaishali RMSA Fund In Transit 3,614,963.00 38 West Champaran RMSA Fund In Transit 3,498,000.00 Total RMSA Fund In Transit 151,142,768.00 Total RMSA Cash In Hand, Cash at Bank In State Level Bank Accounts, Cash at Bank In District Level Bank Accounts & Fund In Transit as on 31.03.2014 4,353,039,317.35 Girls Hostel SL.No. Name of Districts/ State Scheme Name Name Of the Bank Balance Amount 1 State Level Office Girls Hostel P.N.B, Central Share, New Market, Patm 12,069,640.30 2 State Level Office Girls Hostel P.N.B, State Share, New Market, Patna 103,044,502.00 Total Girls Hostel Cash at Bank In State Level Bank Accounts 115,114,142.30 IEDSS SL.No. IName of Districts/ State I Scheme Name IName Of the Bank Balance Amount 1 IState Level Office I IEDSS JPunjab National Bank 53,043,425.30 Total IEDSS Cash at Bank In State Level Bank Accounts 53,043,425.30 SL.No. Name of Districts/ State Scheme Name Name Of the Bank Balance Amount 1 Aurangabad IEDSS 18,600.00 2 Gopalganj IEDSS 1,049.00 3 Patna IEDSS 20,400.00 4 Siwan IEDSS 105,600.00 5 Vaishall IEDSS 1 120,000.00 Total IEDSS Cash at Bank In District Level Bank Accounts 265,649.00 Total IEDSS Cash at Bank 53,309,074.30 RMSA Integrated Project Closing Cash In Hand, Cash at Bank & Fund In Transit Balance as on 31.03.2014 4,521,462,533.95 Page 3 ,,BIHAR MADHYAMIK SHIKSHA PARISAD, PATNA, BIHAR SCHEDULE-:"C" Details of Unspent Balance as on 31.03.2014 Rashtriya Madhyamik Shiksha Abhiyan: Particular Amount (Rs. P.) Opening Balance as on 01.04.2013 :6,377,767,749.30 Add-: 1. Surplus of Income over Expenditure (Transferred from Income & Expenditure A/C 544,584,277.55 6,922,352,026.85 Less-: 1. Excess State Share of RMSA included in Unspent balance 3,124,971,500.00 2. Interest other than RMSA included in Unspent balance 306,296,000.00 3.Against Fixed Assets Created upto Previous Year 1,721,724.00 Total RMSA Unspent Balance as on 31.03.2014 3,489,362,802.85 Girls Hostel: Particular Amount (Rs. P.) Opening Balance as on 01.04.2013 836,177,495.00 Add-: 1. Surplus of Income over Expenditure (Transferred from Income & Expenditure A/C 163,803,665.30 999,981,160.30 Less 1. Excess State Share of Girls Hostel included in Unspent balance 81,648,000.00 2. Interest other than Girls Hostel included in Unspent balance 15,571,594.00 3. Fund Refund to Government of Bihar for Girls Hostel 56,740,018.00 Total Girls Hostel Unspent Balance as on 31.03.2014 846,021,548.30 IEDSS: Particular Amount (Rs. P.) Opening Balance as on 01.04.2013 51,377,017.00 Add-: 1. Surplus of Income over Expenditure (Transferred from Income & Expenditure A/C 1,932,057.30 Total IEDSS Unspent Balance as on 31.03.2014 53,309,074.30 Total RMSA Integrated Unspent Balance as on 31.03.2014 4,388,693,425.45 Page 1 B'1AR MADHYAMIK SHIKSHA PARISHAD, PATNA, BIHAR SCHEDULE- "D" DETAILS OF CURRENT LIABILITIES AND PROVISIONS AS ON 31.03.2014 Rashtriva'Madhyamik Shiksha Abhivan Project SL.NO PARTICULARS Current Year Previous Year At State Level Office: 1 Pre-Project Activity 39,020,000.00 39,020,000.00 2 Liability on account of fund received from National 8,484,088.00 8,484,088.00 Informatics Centre for District (omputer Society 3 Amount received from candidates on account of 4,200.00 3,900.00 examination fee 4 liability on account of fund received from State Govt. for 7,353,284.00 39,205,167.00 Establishment of Office 5 Excess Credit by Bank 24,000.00 6 CM Cycle Yojna - 5,074,799.50 7 Excess State Share of RMSA 3,124,971,500.00 8 Interest other then RMSA 306,296,000.00 - Total Current Liabilities of RMSA at State Level Office 3,486,129,072.00 91,811,954.50 SL.NOj PARTICULARS Current Year Previous Year At District Level Office: 1 Fund received for strengthening of BMSP 11,067,116.00 19,562,738.00 2 Inspire Awa:d 5,756,015.00 814,418.00 3 TDS 13,588.00 50,572.00 4 Others not specified - 25,000.00 5 IEDSS 49,768.00 409,830.00 6 Outstanding Liabilities for Str. of DEO 155,356.00 155,356.00 7 Outstanding Liabilities for Expenses - 195,880.00 8 DO A/c Saran 28,646.00 9 Refund from School 2,164,110.00 10 Model School 7,261,165.50 * - 11 Fund received for Madh Nisedh Day 6,000.00 12 Fund received from BSEB for Hon. Of DPO Patna 2,000.00 13 Salary Payable to Subject Teachers 100,798,744.00 - Total Current Liabilities of RMSA at District Level Office 125,109,752.50 23,406,550.00 Total Current Liabilities of RMSA 3,611,238,824.50 115,218,504.50 Girls Hostel Project SL.NO PARTICULARS Current Year Previous Year At State Level Office: I Outstanding Audit Fee 11,236.00 2 Refund from Districts - 4,668,400.00 3 Excess State Share of Girls Hostel 81,648,000.00 4 Interest other then Girls Hostel 15,571,594.00 TOTAL Current Liabilities of Girls Hostel Project 97,219,594.00 4,679,636.00 IEDSS Project SL-NO PARTICULARS 1 Current Year J Previous Year At State Level Office: . 1 Outstanding Audit Fee 20,225.00 2 Other Creditors (Araria) 13,600.00 TOTAL Current Liabilities of IEDSS Projec 33,825.00 TOTAL Current Liabilities of RMSA Integrated 3,708,458,418.50 119,931,965.50 Page 1 ;-e帆―1 ％目1ブh目引一づ1 目引ブブ1プゴ119 ―知 －曙／」壌 「一1一1一T一lesl一1一一ーブ1 1一り一十ーヤプ1―州1 叩 11111 【11111111 】11 n ―い―，、111 -_1山、！111111 -’」，11 7 睦勝訓逃圏 り ユ 潟 の ■ 図 MADHYAMIK SHIKSRA PARISHAb, PATNA, 131HAR SCHEDULE- "F" DETAILS OF LOANS AND ADVANCES AS ON 31.03.2014 Rashtriya Madbyamik Shiksha Abhiyan Project SL.N0.j PARTICULARS Current Year Previous Year At State Level Office: Rs. P.. Rs. P.. I Civil Construction Advance: AA lAdvanceito Bihar State Education infrastructure Development 2,664 550 930.00 2,6W722.696.00 Corporat on Ltd. Patna Total Civil Construction Advance 2,664,550,930.00 2,689,722,696.00 2 P ogramme Advance 2A Advance to SCERT 5_123 362.00 4,547,882.00 2B Adv. For H.M Training 244,248.00 2C Adv. For K.R.Ps Trainmg; 3 1, fOO.00 Total Programme Advance 5,398,710.00 4,547,882.00 3 Other Advance: 3A Dr. Sarita Singh 8 000.00 3B Neeraj Prasa d (Imprest) - 20 00HO 3C Soumey Bose (Imprest) 20:000.00 3D Gasoline 40,008.00 40,008.00 3E Advance to PTE - 200tOO0.00 3F Adv. For Recruitment 560,000.00 3G jAdvance to Staffs - 1 459,146.00 - Total Other Advance 1,079,154.00 268,008.00 Total RMSA Prolect Advance at State Level Office 2,671,028,794.00 2,694,538,586.00 SLAO. PARTICULARS CurrentYear Previous Year At District Level Office Rs. P.. Rs. P.. I Civil Construction Advance: 1A lAdvance to SMDC for Toilet Construction 13,446,701.00 IB jAdvance to SMDC for Water Facilities 81,224.00 Total Civil Construction Advance 13,527,925.00 2 Programme Adva ce 2A Advance to SMDC for Annual Grant 44,350,000.00 2B Advance to SNMC for Minor Repair . 14,950,000.00 2C Advance for In-service trahling for existing teachers 1,160,385.00 2D Advance for Science exhibition at district level 353,456.00 2E -Advance for Book fair at district level 200,000.00 2F jAdvance for Training of SMDC members 110,000.00 2G I Fund refundable from SMDC for Exposure Visit (Katihar) 216.000.00 Total Programme Advance 61,339,841.00 3 Other Advance: 3A Advance for Training 1,114.169.00 1 801.430.00 3B Advance for Miscellaneous 225,560.00 652,207.00 3C Security Deposit 500.00 500-00 3D Advance for Office Equipment - 192,845 00 3E, Excess Fund Expended on Strengthening ofDEO Office 46,042.00 164,940,00 3F Excess Amount refundable from School 21,662.00 21,662.00 3G Advance for Inspire Awards 34fi00.00 12,800.00 3H Advance for JEDSS (Muzaffarpur & Begusarai) 1,076,356.00 31 Advance to Staff 2M,977.00 23,170.00 3J Advance to Others 20 240.00 Total Other Advance 1,665,750.00 3,945,910.00 Lotnl RMSA Project Advance at District Level Office 76,533,516.00 3,945,910.00 Total Advance of Rashtriya Madhyamik Shiksha Abhiyan Project 2,747,562,310.00 2,698,484,496.00 Page 1 IHAR MADHYAMIK SHIKSHA PARISHAD, PATNA, BIHAR SCHEDULE- "F" DETAILS OF LOANS AND ADVANCES AS ON 31.03.2014 Girls Hostel Project SL.NO. PARTICULARS Current Year Previous Year At State Level Office: Rs. P.. Rs. P.. I Civil Construction Advance: Advance to Bihar State Education Infrastructure Development IA Corporation Ltd. Patna 828,127,000.00 658,447,000.00 IB Advance outstanding with Bhojpur District - 1.697,600.00 IC Advance outstanding with Lakhisarai District 2,970,800.00 Total Civil Construction Advance of Girls Hostel Project 828,127,000.00 663,115,400.00 IEDSS Project SL.NO. PARTICULARS Current Year Previous Year At State Level Office : Rs. P.. Rs. P.. I Programme Advance ]A Advance for Construction of Ramp 3,098.651.00 IB Advance for Environment Building & Evaluation 263,000.00 IC Advance for Scholarship & Books 3,393,800.00 ID Advance for Non Residential Training 30,971.00 Total Programme Advance of IEDSS - 6,786,422.00 Total RMSA Integrated Advance Project 3,575,689,310.00 3,368,386,318.00 Page 2 BIHAR MADHYAMIK SHIKSHA PARISHAD RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (Integrated) SCHEDULE- "G" SIGNIFICANT ACCOUNTING POLICIES FOLLOWED BY THE SOCIETY AND NOTES ON ACCOUNT FOR THE YEAR ENDED 31' MARCH, 2014 1. The financial statements have been prepared in accordance with the historical cost convention. 2. Accounts have been prepared on cash basis as per the guidelines issued by the Govt. of India except the Subject teachers' salary accounted for in the books on accrual basis which was paid in the subsequent year. 3. Fixed Assets and Depreciation: i. Fixed Assets are stated at cost including all costs. ii. No Depreciation on Fixed Assets is provided as per the guidelines issued by the Govt. of India. 4. Unspent grant at the end of the year is equivalent to the cash and bank balance (including money in transit) and advances less outstanding liabilities & balance of Income & Expenditure Account. 5. Capital expenditure on account denotes the cost of fixed assets purchased out of the grants received in Cash/ Bank. 6. A sum of Rs. 8484088/- received by the Society on 18.11.2010 through Cheque no. 142215 from National Informatics Society on account of District Computer Society for 11th Five Year Plan for computerization of school was treated as Currently Liability and liquidated in the subsequent year. 7. Previous year's figures have been re-classified / re-arranged / re-stated, wherever considered necessary to make them comparable with the figures for the current year. 8. A sum of Rs. 10,53,758/- (Rs. 10,38,000/- towards Pre-project Activity and Rs. 15,758/- towards school mapping) transferred to District Level Office from the State Level Office in the previous year is still not credited in the concerned DLO's Account and treated as Money in Transit in this year's account. 9. A sum of Rs. 3,90,20,000/- received in the year 2009-10 from the Central Govt. and State Government (State Government Share being Rs. 97,55,000.00) towards Pre-project Activity could not be utilized in the prescribed year and as such became refundable to the respective Govts. This has been treated as current liability in the account. 10. Current liabilities amounting to Rs. 3,16,68,492.50 does not pertain to RMSA and correspondingly also the bank balance of RMSA. 11. Excess of the fund being Rs. 3,12,49,71,500.00 received from the State Govt. over the matching Share of the Central Govt. on account of RMSA and Rs. 8,16,48,000.00 on account of Girls Hostel has been treated as Current Liability in the accounts. 12. A) Out of the total interest and other income received by the Parishad under RMSA till the year 2013-14 being Rs. 42,79,18,440.50 a sum of Rs.30,62,96,000.00 does not belong to RMSA for which a Liability has been created in the accounts. B) Out of the total interest and other income received by the Parishad under Girls' Hostel till the year 2013-14 being Rs. 2,92,50157.00 a sum of Rs. 1,55,71,594.00 does not belong to Girls Hostel for which a Liability has been created in the accounts. 18. Against the advance of Rs. 2,66,45,50,930.00 provided to Bihar State Educational Infrastructure Development Corporation Ltd. for civil works of RMSA, till the year though. Utilisation Certificate for a sum of Rs. 1,54,72,65,720.00 has been received but kept pending for adjustment till final completion of the work. 14. Against the advance of Rs. 82,81,27,000.00 provided to Bihar State Educational Infrastructure Development Corporation Ltd. for civil works of Girls' Hostel, till the year though Utilisation Certificate for a sum of Rs. 36,47,37,477.00 has been received but kept pending for adjustment till final completion of the work. 15. A sum of Rs. 97,47,266.00 advanced to Bihar State Educational Infrastructure Development Corporation Ltd. in the year 2011-12 for Construction of interior in the Bihar Madhyamik Shiksha Parisad State Level Office made out of the State Govt. fund being wrongly shown as the Advance for RMSA Work was rectified during the year. 16. A sum of Rs. 10,00,000.00 spent during the year 2011-12 over construction of Girls Hostel and wrongly treated as Revenue Expenditure in that year in accounts was rectified during the year by showing it as work in progress and creating a Fixed Assets Fund by the amount. 17. Against the Fixed Assets created out of the Fund received under RMSA Scheme a Fixed Assets Fund was created during the year. 18. An amount of Rs. 5,67,40,018.00 (including interest of Rs. 2,95,018.00) received from the District Education Officers in the year 2010-11 and 2012-13 for Construction of Girls Hostel was refunded to the respective District Education Officers in the light of letter No. 09/Chhatravas-01/2013- 184 dated 04t April' 2013 of the Principal Secretary, Education Department, Govt. of Bihar. For R.N. Mishra & Co. Chartered Accountants FRN001588C (CA FN. Mdra) Accounts Officer State Proje Director Partner M.No. 80270 Patna: The .%ay of October, 2014 2 R. N. MISHRA & CO. CHARTERED ACCOUNTANTS 507, VARMA CENTRE BORING ROAD CROSSING PATNA - 800 001 PH .NO.-2541049 /2541109 Email: rnmea(arediffmail.com AUDITORS' CERTIFICATE This is to certify that we have gone through the Procurement Procedure adopted under the RASTRIYA MADHYAMIK SHIKSHA ABHIYAN by BIHAR MADHYAMIK SHIKSHA PARISHAD, BIHAR whose books of account for the year 2013-14 were audited by us and based on the audit of the books of account and records we are satisfied that the procurement procedure prescribed in the Manual for Financial Management & Procurement for RASTIYA MADHYAMIK SHIKSHA ABHIYAN has been followed. Please also refer the Management Letter issued by us in this regard. FOR R.N.MISHRA &CO. Chartered Accountants FRN001588C (CA Rf..ISHR Partner M.No.80270 Place: Patna Date: The Wbay of October,2014 1