K.K. GOEL & ASSOCIATES
CHARTERED ACCOUNTANTS
204, A.J Chambers, 4th Street, Naiwala , Karol Bagh, New Delhi-110 005
Tel. : Off. : 28759712, 28754827 Telefax: 28754827 Res. : 25264233
E-mail : kkg200317@rediffmail.com , kkg200317@gmail.com
APPENDIX-C
AUDIT REPORT
To,
The Mission Director,
State Health Society,
RNTCP
6th Floor ,B & C wing, Vikas Bhawan-II
Civil lines New Delhi
Introduction
We have audited the accompanying expenditure statements / financial statements of
the RCH Program Phase-II, Routine Immunisation, Pulse Polio Immunisation and
Additionalities under NHM including National Urban Health Mission (NUHM) and
all the National Disease Control Programmes i.e. RNTCP-II financed under World
Bank Credit No.IDA 5376-IN, Leprosy, IDD, IDSP and NDVCP (World Bank Cr.
No. No. 2964-IN) and all Non-Communicable Disease Control Programmes i.e
NPCB, NPCDCS, NTCP, NPCD (Deafness), NPHE, NMHP, NOHP etc.
implemented through the State Health Soceity as of 31st March, 2016.
Our responsibility is to express an opinion on these financial statements based on our
audit.
Scope
We conducted our audit in accordance with standards on auditing issued by the
Institute of Chartered Accountants of India. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatements. An audit includes examining, on a test
basis, evidence supporting the amounts and disclosures in the financial statements.
An audit also includes assessing the accounting principle used and significant
estimates made by management, as well as evaluating the overall financial statement
presentation.  In forming our opinion we have relied upon the audit
findings/observations in Eleven District Health Society and State Health Society's
Financial Statements, which have been audited by us. W< believe that our audit
provides a reasonable basis for our opinion.
H.O. :House No. 107, New Plot, Jammu (J&K) - 180 005


Opinion
a. The statements of account dealing with this report include funds received from
World Bank under RNTCP-II (Credit. No. IDA 5376-IN), and funds received
from Government of India and State Government.
b. The audited financial statements includes funds received from World bank under
RNTCP II(Credit No. IDA 5376-IN) Claimed under different expenditure head
and we further certified that control over payment of contralactual staff is
adequate and expenditure are eligible for financing under Credit No. IDA 5376-
IN.
c. We have obtained all the informations and explanations which to the best of our
knowledge and belief were necessary for the purpose of our examination.
d. In our opinion, proper books of account have been kept by the State Health
Society, so far as appears from our examination of the books.
e. The statements of account dealt with this report are in agreement with the books
of account.
f. Financial Statements of the State is the consolidated Financial Statements of the
State & District Health Societies.
g. We draw attention to the followings:
i.    Fixed assets purchased by units are treated as expenditure and not
shown as fixed assets of the society.
ii.   Fixed assets purchased for state & districts health societies are
capitalized as fixed assets with equivalents credit to Fixed Assets
reserve Fund A/c.
iii.  As per accounting policies of the society, no depreciation is charged on
fixed assets.
iv.   Customized Tally accounting packaged is not implemented at state and
distinct health societies.
v.    Inter office accounts reconciliation process is not in existence at state
and district health societies
h. In our opinion and to the best of our information ,.ld according to the explanations
given to us the said Consolidated accounts of th' State and District Societies,
gives the information in the manner so required aid give a true and fair view:-


1. In the case of the balance sheet, of the State of affairs of the Society as at 31st
March, 2016.
2. In the case of the Income and Expenditure Account of the excess of income
over expenditure / deficit of income over expenditure for the year ended 31st
March 2016
3. In case of Receipts and Payments Account of the receipts and payments during
the year ended 31st March 2016.
i. In addition with respect to FMR/SOEs, adequate supporting documentation has
been maintained to support claims to the World Bank for reimbursements of
expenditures incurred;
j. The expenditures so claimed are eligible for financing under the Credit Agreement;
and
k. Procurement of goods and services has been carried out as per the Procurement
manual by Central TB Division and other concerned division of the Govt. of India.
Place: New Delhi
Date: 11/03/2017                                for M/s K.K. & Associates
Chartered Accountants
FRN - 005299N
CA K.K. Goel
(Partner)
M. No. - 015002