( U. P. EDUCATION FOR ALL PROJECT BOARD STATE PROJECT OFFICE Vidya Bhawan, Nishatganj, Lucknow (U.p.) +rdfffiroTFffla frsqtr f,frt FINANCIAL STATEMENTS OF ( SARVA SIKSHA ABHIYAN (UTTAR PRADESH) FINANCIAL YEAR 20'7-18 (ALONGWITH AUDITOR'S REPORTS & MANAGEIT,IENT LETTER) ( IITENDRA AGARWAL & ASSOCIATES. CHARTERED ACCOUNTANTS 1f231 Viram Khand, Gointi Nagar, Lucknow _ 226010. Tel / Fax : (OS22l2392111,2391gg2, Fax: (05222393i,t1) Mobile- 9415003111, E-mail: jirenclratia,..,;grn:,,.ii.r:onr '1 JITENDRA AGARWAL & ASSOCIATES .Iitendra Agarwal U.Com., FtA, DrSA l.lanaging Partner ce. CHARTERED ACCOUNTANTS 7/231Vir:am Khand, Gomti Nagar, Lucknow _ 226010 Ph. : (0522) 23931 1 l, 2391992, 9415003111, FaxOS22239311t jitendrafc@gmail.com U.P.EDUCATION FOR AtL PROJECT BOARD -r STATE PROJECT OFFTCE VidyaBhawan, Nishatgani, Lucknow (U.p.) For the Financi alYear Z0l7 -1.g TABLE OF CONTENTS Sl. No. Contents Page No. 1 Audi to/ s Report I nde p endent 7-2 2 Report Annexure'A" 3-9 3 Report o f Districts[Annexure-f) 10-74 4 Management lrtter to SSA 75-78 5 Procurement Report to SSA 79-80 6 Summary Bu dget Analysis (E ntire e)- FMR-l 81 7 uri lizad o n Ce rtifi cate ( com bined SSA and KG BV ) 82-83 I Utiliza tion Certificate of SSA,NPEGEL 84-85 9 Uhlizati o n Certificate ( G rant for G en eral and Ca p ita I ) 86-89 10 Stateme nt of Adva nces of D istricts Schedu le ) 7 90-91 11 Consolidated Annual Financial Statement 92 72 Statement of Expenditure 93 13 Ba Iance S h eet ,| ncome & Expe ndi ture, R & P ayme nts A cs( SSA 94-96 74 Details of Fixed Assets [Sch edul e- "A ,B- 7 ,B 2) ( 15 Detail s of Cash and Ban k Balances at AD (Basic ,D PO,N PEG E L,D ET) 97 98-99 dul e- L6 Fun ds ln Transi t SSA ( s ch ed ul e- D ) 100-101 17 Statem en t o f Expen ditu re (s che d u le E- L E. 2 l 102-703 18 S tate m en t of Advances of D istri cts ( s che d u le- "F',) 104-105 t9 Interest Income (Schedule"G","H ,) 106 20 Bank Reconciliation SSA 107-713 21 Significant Accounting Policies (Sch-'1") t74-Lts 22 Independent Audit ReportKGBV I 6-177 23 Auditor's Report KGBV L7 1L9 24 Procurement Re rt KGBV 25 Utilization Certifi cate KGBV t20-Izt tz2 26 Balance She et, In come & Expe nd iture, R &Payment C tz3-125 27 Details ofFixed Assets (schr? L26 Details o f Cash & Bank B al ances Fi e I d I eve I (Sch B ) 727-137 29 Details of Expenditure KCBY (sch-c-1) 138 30 Details ofAdvances atField level (sch-c-2) 139-150 31 Details of Mon ey in Transit [Annexure-C-3) 151 32 Significant Accounti ng Policy KGBV(Sch-"D"J L52-753 33 Bank Reconciliation KGBV 154-155 JITENDRA AGARWAL & ASSOCIATES CFIARTERED ACCOUNTANTS Jitendra Agarwal ll23lYiram l(hand, Gomti Nagar, Lucbrow - 226010 U.Com., ECA, DISA Ph. : (0522) 2393111 , 2391992, 94l5OO3 t 11, Fax05222393111 lla[aging Partner j itendrafca@gmail.com i- INDEPENDENT AUDITORS' R,EPORT To The State Proiect Director SarvaSikshaAbhiyan ( U.P. Education for All Proiect Board) VidyaBhawan, NishatGani Lucknow We have audited the accompanying consolidated financial statements of SARVA SHIKSHA ABHIYAN @ereinafter referred to as'SSAJ, implemented by the Uttar Pradesh Education For All Board, Lucknow comprising of Consolidated Balance Sheet as at 31st March 2018, the consolidated Income and Expenditure and the consolidated Receipt & Payment Account for the year then ended, annexed hereto, and a summary of significant accounting policies and other explanatory information. These Financial Statements incorporates accounts of 75 District offices (including DPOs, NPEGELS, DIET, & AD BasicJ and State Project office, Luclimow, out of which 12 District offices and the State Proiect Omce were audited by us and remaining 63 district ofhces by other five Audit Firms appointed by Project administration. The List ofAudit Firms including us is as under- SL.NO. Name of Auditom ( 1. M/s. Jitendra Agarwal & Associates (Chartered Accountants) [Lead AuditorJ 2, M/s Habibullah & Co. ( Chartered AccountantsJ 3. M/s N A Siddiqui & Co., ( Chartered Accountants) 4, M/s Rajesh Srivastava & Associates. ( Chartered Accountants] 5. M/s V R Associates Associates ( Chartered Accountants) 6. M/s Asija & Associates ( Chartered AccountantsJ Matragement Responsibility for the Consolidated Financial Statement Management is responsible for the preparation of these Consolidated Financial Statements that give a true and fair view ofthe consolidated financial position, consolidated financial performance ofthe "SSA" in accordance with accounting principles generally accepted in India subject to our comments and remark as mentioned elsewhere in this report. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the consolidated financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. This responsibility also includes the maintenance of adequate accounting records for safeguarding of the assets of the Society and for preventing and detecting the fi-auds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and pruden! and design, implementation and maintenance of internal financial control, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to t}le preparation and presentation of the financial statements that give a true and fair view and are free frorn material misstatement, whether due to fraud or error. Auditors' ResDonsibilitv Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with the S ndards on Auditing issued by the Institute of o JITENDRA AGARWAL & ASSOCIATES i CHARTERED ACCOUNTANTS Jitend.ra Aqarrral M.Com., ECA, DISA I,tanaging Partner CK 7/23lYtran Ktrand, Gomti Nagar, Lucknow - 226070 Ph. : {0522) 2393111, 2391992, 9415003111, Fax05222393111 jitendrafc@pail.com (' Chartered Accountants of India which are generally applicable to such organizations. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments; the auditor considers internal control relevant to the SSA, preparation of the financial statements that give true and fair view in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on whether the SSA has in place an adequate internal financial controls system over financial reporting and the operating effectiveness of such conkols. An audit also includes evaluating the appropriateness ofaccounting policies used and the reasonableness ofthe accounting estimates made by those charged with governance, as well as evaluating the overall presentation of the consolidated financial statements. We believe that the audit evidence which we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Ooinion In our opinion and to the best of our information and according to the explanations given to us , the consolidated financial statemen6 , subject to 'Other Matters' mentioned in para below, give a true and fair view in conformity with the accounting principles generally accepted in India ofthe consolidated state of affairs of the "SSA' as at March 31,2078 and Excess of Expenditure over income as per Consolidated Income and Expenditure Account for the year ended on that date and the consolidated Receipts and Payments for the year ended on that date. Other Matters Other matters comprising of detailed audit comments vide Annexure ?', procurement audit report, management letter and Utilization certificate, notes on accounts forming integral part of accounts are attached to this Report. Our opinion is not qualified in respect ofthis matter. REPORT ON OTHER LEGAL AND REGULATORY REqUIREMENTS There is no requirement ofreporting on'Other Legal and Regulatory Requirements' in the case ofsociety (ssAl. For IvTs JITENDRA AGARWAL & ASSOCIATES (Chartered (F.R.NO. 00 i ( Date: 31-10-2018. Place : Lucknow CA Partner M. No. 072529--- Lead Auditors 6) JITENDRA AGARtrIAL & ASSOCIATES ,Jitendra Agarwal , I{.Com., FCA, l{anaging Partner DISA CK 1. CHARTERED ACCOUNTANTS /231 Yiatn Ktrand, Gomti Nagar, Luchrow - 226070 Ph. : (0522) 239311 I, 2391992, 9415003111, FacrL:O5222393r1L jitendrafca@gm.ail. com { ANNEXURE.'A" SARVA SHTKSHA ABHIYAN (SSA) IMPLEMENTED BY UTTAR PRADERSH EDUCATION FOR ALL PROJECT BOARD (Referred to in Para-l.o ofthe Auditor's Report on the Account of sarva shiksha Abhiyan (SSA) for the Financial year 2017-18) OBSERVATIONS OFAUDIT 1' 0bservations of Audit are incorporated in the Audit Reports of the Districts which includes audit findings in resped ofaccounts of DpO offices, DIETs, BRCs/ uRCs, NpRCs and SMCs. These Institutions are audited as mandated in the Manual on Financial Management and Procurement issued by Gol. The audit reports of the districts contained detailed observations / findings on the maintenance ofthe accounts, Income & Expenditure, Receipt & Payment and compliance of rules and procedures. Wherever, tlere is direction the same has been pointed out in this Audit Report of the SPO, findings in the districts audit report have been referred to only as indicative and also observations have been made for corrective measures. Therefore, for detailed audit findings audit reports of Districts must be referred to. However material audit observations / objections as pointed out by the District statutory Auditors are separately enclosed forming integral part of this report vide annexure-|. Apart from above, a summary of findings and observations are given in the following paragraphs. 2, GRANT R}CEIVED FROM CENTRAT GOVERNMENT AND STATE GOVERNMENT (AGREED SHARE FOR FY 2017-1.8- 60:40 RESpECTIVELY) r For implementation of the project, spo has received grants from Government of India and Government of Uttar Pradesh in the ratio of 60:40 vide. During verification of Grant received by the SSA Society during FY 2017-18 we observed that the State Implementation Society (SIS-) has received a total Grant of Rs. 63,35,53 ,25,412.00 including an exclusive sum Rs. 19,81,91,000.00 from Govt of uP towards payments of difference amount of part time teachers Salary of KGBVs. Thus, in the present financial year z0l7 -78, the society has received a sum of Rs 63,15,71,34,412.00 towards SSA project out of which the central Government has released to u.P. Government Treasury a sum of Rs 37,89,42,80,641.00 of the agreed GOl share of 60% which has been paid by the Govt. ofup to the Society. Thus the Govt of uP has paid total grant of Rs.25,26,28,s3,76s.00 for the F.y zoLZ -78. Further a sum Rs. 19,81,91,000.00 from Govt. of uP towards payments of difference amount of part time teachers Salary ofKGBVs in the F.y. 20I7-lB. 3. DEIITYINTRANFEROFFUNDS During audit at District and Sub District levels, it has been observed at many instances that the transfer of funds ftom DPOs to sub DPOS level take much more time fmore than a month timeJ and there are considerable delays. Also, in some instances it has been obierved that the Fund transfer from SPO level to DPO level has also taken considerable time. In our view, the State Implementation society should take measures to reduce the time lag between the receipt of fund and its disbursement and also instruct the DPO and Sub DPO level to reduce the time lig at their end. This would ensure timely utilisation and accounting of fuylrt the Dpo and sub District level. z '/ .r- B JITENDRA AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS Jitendra Agarwal U.COE., It,A, DISA ManagiDg Partne! CK 11231Vnam Khand, Gomti Nagar, Luclixrow - 226010 Ph. : (0522) 23931 1 1, 2391992, 150031 1 1, Fax052223931 1 1 j itendrafca@gmail. com ( 4. SXTH PAY COMMISSION At district level payments have been made to AAOs of some of districts and other staffs, who are deputed from other organizations to the society, as per the recommendations of Sixttr Pay Commission without the approval / sanction of competent authority / State government in the F.Y 2017-18 and earlier years(s). The Amount is expected to be large but in the absence of scales as per Fifth Pay Commission we are not in a posidon to work out such unauthorized payments. fu per information provided to us, the matter is sub-judice and the matter is pending before the Hon'ble High Court ofAllahabad- Lucloow Bench - Writ No. 4990 of 2074. : 5. The DP0s/DIETs transfer the funds to BRCs, NPRCs and SMCs for various approved schemes and purposes. Utilization of the funds transferred to BRCS, NPRCs and SMCs is ensured by these institutions and then they are sending scheme wise UCs/Statements of Expenditures to DP0s/DIETs for compilation. It is strongly recommended that accumulated balances at the close ofthe year should be adjusted in the accounts ofsubsequent year. 6. Under present practicg funds to BRCs, NPRCs and SMCs are transferred by DPOs and DIETs by using a single crossed cheque along with bank advice. The lead bank to whom the cheque along with bank advice is given is supposed to transfer the funds in appropriate accounts promptly. Since the BRCs, NPRCs and SMCs have their accounts in various banks of Distri4 the lead bank transfers the amount through the secondary banks in which the BRC's, NPRCs and SMCs have their accounts. It was found that in some cases, funds are not transferred and credited in normal time into bank account of NPRCS and SMCs. It is recommended that reason for not crediting of transferred amount within reasonable time and identification of delay in credit of bank accounts should be examined. To remove chances of any discrepancy, by end of every month, DPOs/DIETs should obtain a bank statement for confirmalion that the amounts have been directly transferred to account numbers of the concerned BRCs, NPRCs and SMCs and also these institutions should be asked to submit statement that their accounts have been credited with the amounts transferred. 7. During the financial year 2017-L8, DPOs have deputed accountants and computer operators at BRCs through the Service provider agencies. It is noted that all the documents related to t above staff were not produced by DP0s and selection procedure was also not followed as instructed by SP0. The personal records of contractual services of personnel and itinerant teachers employed by DP0s are not updated. The extension of services in not formally communicated to the concerned employees even though payment of their honoraria or salaries is continued. It should be avoided and records to contractual employees and itinerant teachers should be properly maintained. 8. As per Finance and Accounts Manual, it is mandatory for DPOs to maintain a register of Works / Fixed Assets wherein all the buildings constructed under their jurisdiction shall be entered in along with requisite details. This is also necessary to ensure t}tat funds transferred to SMCS or Construction Agencies are properly utilized on the construction as per specification and that the quality checks have been exercised before submission of completion report to DPos. Since, Fixed Assets registers are not being maintained properly, it cannot be ensured that all the completion reports have been received against amounts transferred to SMCS. DPOs may be instructed suitably to keep Fixed Assets Register up to date and complete in all respect and also to keep the supporting documents in safe custody to ensure that funds earmarked for creation of Fixed Assets have been utilized for the AI .zo..i G) JITENDRA AGARUIAL & ASSOCIATES CHARTERED ACCOUNTANTS Jitendra Agarwaf 1 /231 Vira,J Khand, Gomti Nagar, Luclmow - 226010 u.com., EcA, DISA Ph. : (0522) 2393 1 1 1, 239 t992, 94 15003 11 1, Fax052223931 t 1 tlanaging Partne! jitendrafca@gmail. com { purpose for which they were meant we also suggest that the Measurement Books may be maintained to lmow the pro$ess of work, quality of work and that payment terms and conditions have not been violated. Further the physical verification of Fixed Assets e.g. School Buildings, Toilets, Boundary walls, Additional class Rooms, Meeting Hall and all other civil works, Tables, T' Chairs, Computers , Coolers, Air Conditioners, Vehicles and Equipments etc.. must be carried out during the financial year to ascertain the existence of asset, condition of asset and workable condition ofAssets. a 9. The monitoring ofthe funds transferred for civil works and progress ofthe constructions must be checked regularly and on the basis of monitoring, effective action should be initiated to ensure completion of buildings within time schedule and to avoid time overrun. The amounts which have been given as advances to construction agencies and SMCs should be adjusted and statement of expenditure along with completion certificate should be received within three months of completion period. These are not followed strictly. We suggest that regular monitoring should be continued for the completion of civil work on time. 10. During the audit ( and also reported in Previous years report) it was found that a huge funds were kept unutilized in bank accounts of BRCs/ URCs, NPRCs and SMCs in previous year(s) as well as in current year due to various reasons. Further, interest on such banks accounts are also being credited in such accounts of which no accounting is being done .. presently. Thus to ensure, that no mis-appropriation ofsuch interest amount is possible, we suggest that no further transfer of funds should be made before utilization of previous funds including interest or further transfer of funds should be with held equal to the funds ( remaining unutilized in the bank accounts. 11. Drawing & disbursing power in BRCs have been delegated to Block Education officer (BEOJ and ABRCs as joint signatory by SPO. However, it has been observed that in different BRC's, different set of officers are discharging the duties of DPO's powers and responsibility. In regards to court cases, SPO should contest the same vigilantly and cautiously under proper legal advice. 12. Though bank reconciliation of Bank accounts are prepared at SPo and DpOs, DIET etc. but i many old entries which are more than one year old are continuing in reconciliation Statements and these outstanding entries have not been reversed in order to correct and update the bank balances in tJre books ofaccounts. The system followed is not proper. 13. Funds should be transferred by SPo to DP0s/DIETs as per schedule so that there may be enough time for proper implementation of the program at their level as well as at the level of BRCs/URCs, NPRCs and SMCs. But the DPOs/DIETs do not complete preparatory activities in advance for the programme for which the funds are transferred to them. Generally, they initiate action for the programme only after the funds are received even though the annual work plan is already with them. Since the preparatory work like calling for tenders and procurement of equipment's like computers, selection of land for civil works, allotting work to the construction agency etc. take much of time available for completion of the programme, it leads to time o er-run and sometimes to cost escalation 6) JITENDRA AGARWAL & ASSOCIATES Jitendra Aqarwal CHARTERED ACCOUNTANTS M.Con., FCA, 1 /Xl Vnam IGrand, Gomti Nagar, Luchrow - 226010 T_i lvlanaging DISA partner Pit. : (0522) 239311r, 2391992, 9415003111, Farco5222393ttl jitendrafca@gmail. com (' and unnecessary blockade of funds in banks. Therefore, the DpOs\DIETs should be motivated to equip themselves for the approved programme in advance by completing preparatory ground work and to initiate in implementation of the programme as soon as the funds are received. 14' SPO and some DPOs have maintained books of accounts on Tally package. It is noted that backup of data are not maintained regularly. Therefore in case ofdue to iome reason there is a loss of data or the data is corrupted, it would be very difficult to retrieve the data and re-prepare the accounts. To avoid such a situation, measures including securing accounts and data on secondary sto-rages should be adopted. Hard copies shouid be got printed at close of each for all types ofbooks ofaccounts which are geneiated through Tilly Software. I5.lNTERNAL AUDIT:- System of Internal Audit to inspect the accounts of DpOs, DIETs, BRCs and sMCs is in presence and is functioning. However, the same needs improvement by the way of strengthening ofthe internal audit team and process so that the timeliness which the core essence of such audit can be met In terms of Manual on Financial Management and Procurement the Internal Audit of District Project offices and sub district uniL should be conducted so as to cover all districts and sub district units at Ieast once in 3 years. It was informed to us that the Internal Audit for FY 2017 -L8 was not conducted till date of conduct of our statutory audit of the same year. As the accounts of such offices are also audited by statutory Auditors (cA Firms) each year, the Internal Audit of such accounts must be got audited before start of the Statutory Audit [by CA Firms). If internal audit is conducted after audit by Stahrtory Auditors, it may not be fruitful to the organization and there may be possibility of non-incorporation of Comments of Internal Auditors in the report of Statutory Auditors. In our opinion Internal Audit should be conducted in a timely manner to maintain its effectiveness and the reports should be made available to Statutory Auditors before the start of t}le statutory audiL The Internal audit team ofthe society needs to be strengthened. Alternatively the Internal Audit work may be outsourced to cA Firms on need basis for effective internal audit which in our opinion is the back bone of any organization where financial transactions run in thousands of crores of Rupees. 16. The financial Statements are subject to approval ofthe Executive Committee ofthe projecL 17.As per the format of consolidated Income and Expenditure Account (Annexure-)0fl1, para no.108.1 of Manual of financial Management and procurement, Department of Elementary Education and literacy Ministry of Human Resource Development Government of India- 2010, the civil work (including furniture and other assets) have to be charged to Income and Expenditure Account and the same accounting treatment was given while preparing the accounts for the previous year. In our opinion Capital grant rece,ived for creation of Capital Assets should be reflected directly in the Balance sheet and expenses incurred be booked as fixed Assets under the respective sub heads fCivil work , Computer, Furniture, Vehicle, EquipmentJ, and unspent Grant be shown accordingly. 6 JITENDRA AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS = Jitendra Agarwal !t.com., tta, DISA 'llanaging Partner C& | /237 Vitr:alJJ Ktrand, Gomti Nagar, Lucknow - 226010 Ph. : (0522) 23931 I 1, 239 1992, 94 150031 1 1, FaxO52223931 1 1 jitendrafc@gmail.com { However in the absence of any directives from Department of Elementary Education and literary Ministry of Human Resource Development Government of India during the current year also, the same accounting treatment as in the previous year, has been given for such grants during the currerit year. 18. PAYMENT OF SAI,IIRY TO TEACHERS:. During the financial year 2077 -LB the SPO of SSA, Luclmow has reimbursed a sum of Rs. 32,70,73,55,666.00 on accounts of salary to teachers employed in Primary and Upper Primary schools in the state of Uttar Pradesh under SSA to FC Basic ShikshaParishad ,UP, Allahabad. The society reirnburses the teachers' salary to the Parishad on the basis of the reimbursement request letter received from the FCBasic Shiksha parishad,Up, Allahabad. During the course of audit no details as regards number of teachers deployed and their eligibility for Salary from Central Govt Grant/fund were furnished to us. Further no records were furnished to us for the expenditure incurred by FC, Basic Shiksha Parishad, UP, Allahabad to ensure that reimbursement was correctly made for the salary paid to Teachers deployed with. Hence the figure ofpayment of salary has been verified only on the basis ofthe reimbursement request letter received from the FC Basic Shiksha Parishad ,UP, Allahabad and remained unaudited. 19. while conducting the audit of BRCs/NPRCs/cRCs/sMCs we have observed that funds were lying idle on account of unspent balance of some scheme/grants and interest given by the bank in respective banks accounts. Efforts should be made to constitute a special team to .{ find out the actual amount lying in bank accounts along with interest and the same should ( be remitted to SPO/DPO and steps should be taken to get such unutilized fund in order to avoid any misuse of Government fund. 20. Transfer of Funds to Sub District level- The DPO transfers funds from its bank accounts to sub districts bank accounts. However no confirmation from banks at sub district level is obtained to ensure that cent percent funds have been credited according to the Advice provided by DPO to bank. The confirmation of balances ansferred to banks accounts must be obtained from SMCs to avoided blockage of funds ofany level. 21. In several districts we have observed that utilization certificate were not available for the funds utilized / transferred to SMCs and in case of BRCs'/NPRCs' utilization certificate were not obtained/available for our verification in most of the cases. Furthet it has been observed by us and also on the basis of reports of other district auditors, that although funds given to SMCs and BRCs / NPRCs have been shown as spent by the respective units in the utilization certificate / sOE submitted by them, there remain huge unspent balances lying in the bank account of such SMCs and BRCs / NPRCs. Thus there appears to be a mismatch between the Utilization certificates submitted by the units and the actual expenditure incurred by such unit. A system needs to be developed to collect and compile the figures of fund utilized and remaining unutilized at BRC / NpRC / SMCs at the year end at DPo level. An special verification team should be consrituted by the Dpo / Spo to verifu the actual position ofFund Utilized and balance ofunutilized fund at the year end at various level and account for the same accordingly CI JITENDRA AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS - Jitendra Agarwal 1/231 Vimm Khand, Gomti Nagar, Lucknow - 226010 r-c M.Com., ECA, DISA Ph. : (0522) 2393 11 1, 239 1,992, 94 1 5OO31 1 1, Fax05222393 11 1 ( Managing Partner j itendrafca@gmail. com I 22. In case of expenditure ofcapital nature for creation offixed assets, in some districts, neither work completion certificate were available nor physical progress report nor photographs as a proof for creation of sufh Assets (eg. Toilets, New Building, Boundary wall,'Hand Pump, ACR etc.). 'f 23. It has been observed that norms for regulating advance as provided in clause-75.1 of the manual on Financial Management & Procurement Deptt Of Elementary Education and literacy Ministry of Human resource G0l-2010 have not been followed despite clear cut f instructions that norms will be followed for regulating advances which will constitute expenditure only when supported by appropriate utilization certificates/expenditure statements. 24.0n Scrutinizing BRS, we observed outstanding entire for more than 3 month has not been adjusted regularised since long resulting showing net excess expenditure amounting Rs. 4365212/-. ( 25. Computer Consumable ie ; printer / PD / Keyboard etc. No quotation / tendering toner / exercise carried out during the year. Materials were purchased from open market amounting Rs. 8.11 Lacks on different dates and from various Vendor / Suppliers. - 26. Proper Stock Register fitem wise) and all columns not filled. Closing balance not available. / Physical verification of Assets Stock has not been carried out by the management during the year or at end of the year. ( 27. For purchasing stationary items, Quotation / tendering exercise could e finalize on 21-03-18. Stationary items were purchased During the year from open market from various dealers / suppliers on different dates. Total stationary purchased During F.Y.2017-18 for Rs. 7.60 Lacs. 28. In some c.rses we observed that certain items / assets purchased and paid without entry in stock register (Ref. CV.N o. 97 2,L228,7297,1408,141,5). 29.AG Audit Report for the F.Y.2015-16 & 2016-77 has not been replied / complied and were inform that audit report for the F.Y. 2017-18 has not been received so for. 3o.QUALIFICATTON OF ENGAGEMENT OF COMPUTER OPERATORS THROUGH SERVTCE PROVIDER:- In terms of Letter No-Rajya Pariyojna Nideshak / Adhishthan / 605L / 2O0B-09 d,ated,- t2/0U2009 of SPO, Lucknow the services of computer operator through service provider may be taken at DPO Level at the honorarium of Rs. 8,000.00 Per month(lncreased to Rs.9,000.00 Per monthJ for which minimum qualification shall be graduation in the physics, science and Maths and also one year post graduation in computer science. However we have observed that appointrnent of computer operators fall short of the prescribed norms. Hence the appointment without the prescn'bed ualification are unauthorized. It may also 6 e JITENDRA AGARWAL & ASSOCIATES . C Jit.rdru CHARTERED ACCOUNTANTS Agarwal lt.coo., EcA, DISA 7 /231Vi;"an I0rand, Gomti Nagar, Lucknow - 226010 ^ tGnagiDg partner t (_! Ph. : (0522) 2393 1 1 1, 239 1992, 94 ts003l 1 t, FaxOS222393 l l l jitendrafc@gmail.com be pointed out that at several districts no such records were produced { before respective auditors. { 31. During compilation of accounts it was observed that ,funds amounting to Rs 256.50 lacs received from Director Basic skisha parishad in Fy 2014-15 has beei spent in the year 2015-16 to the extent of k. z3B.L24 Lacs and balance of Rs 18.376 Lacs isiying unspenr as at 31.03.2018. 32. Certain Unclear Entries in Bank Reconciliation Statement During the audit it was observed that the Bank reconciliation statement as at 31.03.201g provided by the institution contained certain unclear and old entries which needs to be further looked into and their proper accounting needs to be done. 33.IEGAL CASES r The number of legal cases pending at spo level and DpO level has been attached as Enclosure-1 to Annexure_-A. However, possible financial implication ofthe pending Iegal cases has not been provided to us. Hence we are not in a position to .orrr"nt t}r"."on. 34. DETATLS OF FRAUDS/MANIpuUITIONS: No details of any frauds / manipulations detected came to the knowledge / District level have not been provided to us. Hence we are not in a positiorito spo at / comment thereon. FoT IWs JITENDRA AGARWAL & ASSOCIATES (Chartered A (F.R.NO. 0037 Date :31-10-2018. 9 Place : Lucknow :i .- */ x RA AG Partner M. No. 072529. Lead Auditors e JITENDRA AGARtrIAL & ASSOCIATES CHARTERED ACCOUNTANTS Jitendra Agarwal | /231 Yiu:am Khand, Gomti Nagar, Lucknow - 226010 M.Con., FCA, DISA 1 I, Fsx05222393 I I I Ph. : (0522) 2393 t I 1, 239 1992, 94 1 5OO31 Y-t uanaging Partner j itendrafca@gmail, com ( ANNEXUREJ'I" SUB:. MATERIAL OBSERVATIONS/OBJECTIONS IN THE REPORTS OF DISTRICTS STATUTORY AUDITORS FOR THE FINANCIAL YEAR 2017.18 FORMING INTEGRAL PART OF THE MAIN AUDIT REPORT. We have considered the reports received from tlte District auditors of Sarva Shiksha Abhiyan including NPEGEL and KGBV. The salieng material and serious nature of points of District auditors are given here under for due consideration and immediate necessary acfion:- I DISTRICT -ETAH DPO: a. Fund transferred to the selected Aided schools and Govt Inter colleges should be cross examine for transfer of fund and receipt of fund to ensure no fund is lying in pipeline. b. The audit party scrutinized honoraria Pa5rment of Contractual Staff posted at field level in the district through service provider. It is noted that proper attendance record ofthe said staff is not available at the DPO before making payment to the service provider. ( 2. DISTRICT-SAHARANPUR A. DPO a) Hiring of vehicles: The file & supporting Vouchers were not made available to us. Further who made these journeys, their names and the approval for the same also not available, Hence not provided to us during the course ofaudit. . The logbook was also not available for verification. b) Identification ofthe fixed assets procured since inception ofthe proiect is not made bythe office.This should be done as early as possible. c) fu per procedure physical verification ofdead stock items should be conducted annually, it is observed that this physical verification is not made by the office during financial year. B. NPEGEL: Closing Balance of Ps. 67,97,386.94 was lying in the Cash book of NPEGEL Saharanpur while no balance was available in bank The overall matter was mentioned in the statutory audit report of Financial year 2017-18. -r' @ .: JITENDRA AGARtrIAL & ASSOCIATES Jitendra Agaxwal ' l{.CoD., fCA, DISA l,la[agi[g Partner ckl CHARTERED ACCOUNTANTS 1/231 Vimm Khand, Gomti Nagar, Lucknow - 226010 Ph. : (0522) 2393111, 2391992, 9415003111, Fax052223931.l1 jitendrafca@gmail. com ( 3. DISTRICT -HAPUR DPO: - -a a) Fund transferred to the selected Aided schools and Govt Inter colleges should be cross examine for transfer of fund and receipt of fund to ensure no fund is lying in pipeline. b) As per provision free uniforms are to be provided to all Girls, SC Boys, BpL Boys and all ( students of KGBVs. Budget provision has been made in tle annual work plan and budget in this respecl However, while transferring of fund to this category of student some more care should have been given. 4. DISTRICT -MEERUT A DPO:- a. As per procedure physical verification of dead stock items should be conducted annually, it is observed that this physical verification is not made by the office during financial year. b. P0l/vehicle Maintenance: k.3,02,222.00 was booked. However the logbook & cash memos ofdiesel were not made available to us for the verification ofthe expenditure. c Hiring ofvehicles: Rs.2,18,669.00 was booked under this head. However the file & supporting Vouchers were not made available to us. i T. A to the d. staff: Rs.4,50,058.00 was paid during the year as travelling allowance to the staff of DPo but DPo has not made ava able to us the proper supporting in respect of the reimbursement made to the concerned staff. The Dpo also not provlded ui T A register and the ( orders of the government issued time to time regarding payments/reimbursemJnt of the TA expenses ofthe employees. Thus we could not properly verify the expenditure, e, Honorarium to part time instructor: Rs.l,29,g4,077.0Ohavebeenpaid as salary / honorarium @ Rs.7000/- pm to the part time instructor during ttre f.y. ZofZ-ig. However as informed to us the renewal of the aforesaid were made with the approval ( of D.M but the renewal file was not shown to us. B. DIETI a. Fund have been received from block resource center Rs.30,000.00 and Rs.27,000.00 for which no complete details were recorded in cash book and amount has been considered as other receipts. b. During the year it was observed that funds of other program ie:scERT were received Rs.2,00,000.00 in ssA account of DIET and payments were made through sSA accounts. I a") @ JITENDRA AGARWAL & ASSOCIATES Y I 5. AIIGARH. A. DPO aJ Rs. 3,89,00,088/- was llng as cheque issued but not presented to Bank in the -r reconciliation statement of syndicate Bank A/c No. g602200007197 and, shreyas Gramin Bank 120510100010917 as on 31-03-2018. Issue of such cheques in huge quantity atthe end offinancial year is a bad practice to show the utilizationofbudgel b) sMCs under BRC Lodha, BRC Dhanipur and BRC Atarauli were not produced their records for Audit As per this situation, Either they have not maintained their books of Accounts or major embezzlements are involved. It is the matter of Investigation. B. DIET Rs. 6,'t?,447.00/- was llng as cheque issued but not presented to bank in the reconciliation statement as on 31-03-2018. Issue of such cheques in huge quantity at the end of financial year is a bad practice to show the utilization ofbudget (. 6. GHAZIABAD DPO service Provider- M/s vinayak security and Allied Services, Ghaziabad was selected for manpower supply of Accountan! Asstt Accountant and computer operator. No Agreement was executed at the time of renewal between DDO Authority ind service Provider also GST was charged on the bills of Manpower supply but no GST payment challans were taken for whole year. ( 7. HATHRAS DIET k. 4,27,770.00/- was lying as cheque issued but not presented to bank in the reconciliation statement as on 31-03-2018. Issue of such cheques in huge quantity at the end offinancial year is a bad practice to show the utilization oibudget ( B. Shamli: Maiorobservation on the Records ofBRCs / CRCs During the course of audit it is noticed that in case of Block Resource Center namely- Unn BRCs the payment for the Training mess was made after TDS .The TDS was deposited but no TDS return was filed for any quarter. As per the Income Tax Act, 1961, there is a penalty of Rs.Z00/- each day for late filing. This amount of penalty should be recovered ftom person responsible for late filing ofTDS return. 9, DPOAMBEDKARNAGAR: a' The audit party scrutinized Bank Reconciliation Statement as on 31.03.2018 of SSA Ambedkar Nagar in Punjab Nahonal Bank, vikgs Bhawan A/c No. og7 401ror0o0o7z23. We observed following points, / .1 / _, dD JITENDRA AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS ,fitendra Agarwal Y :r u.con., EcA, DrsA uanaging Paltlrer C& | 1237 Yiratn Ktrand, Gomti Nagar, Lucknow - 226070 Ph. : (0522) 2393111, 2391992, 941500311I, Fa*052223931l1 j itendrafca@gmail. com (- l. There is huge list of Cheques Issued but not presented for payment in the Bank Reconciliation Statement to the tune of Rs.5.B9 Crores. Meaning thereby funds : have been blocked at the DPO Level for all intervention of SSA of the Financial Year 2077-lB & at t]te last of the month i.e. 26.03.2078 & 31.03.2018 funds have been transferred/ utilized. This is highly objectionable. There are late transfer of funds to the Sub-District level. lt In this Bank Reconciliation statement an amount of Rs.1189079.00 is shown as Bank Credited but not entered in Cash Book It is an amount relating to either NEFT failed, EMD Deposit, etc. Since amount is not taken in the Cash Book hence, it is not accounted fall in the accounl b. Another Bank Account related to Capital Account is opened & operated A/c No.6257000100007679 of Punjab National Banlg Vikas Bhawan. Bank Reconciliation is prepared as on 31.03.2018. A cheque No.681527 of dated 03.02.2018 for Rs.744000.00 is issued & this is un-encashed as on 31.03.2018. It is also observed that an amount of t Rs.961215.00 is added in the Bank Reconciliation Statement for Credit in Pass Book but not entered in the Cash Book This item is pending for the adjustment in tle books of accounts. Y c Late Refund ofamount has been noted to the SPO by the DPO Ambedkar Nagar. It was found that there was Opening Balance as on 07.04.2017 of Rs.4.4B Crores. An amount of Rs.2.14 Crores & Rs.2.20 Crores are refunded to the SPO on 30.06.2017 & 07.L1.2077. Due to this reason SSA Fund has been blocked bythe DP0. ( d. The audit party noted that Rs.1488000.00 was issued for construction of additional class rooms in the district Ambedkar Nagar. While scrutinizing concerned file for transfer of above fund, we observed following points- \ Funds have been transferred in September,2077 & February, 2018 without proper preparation which should have been made as per instructions ofthe SP0, Lko through circulars from time to time. u. Sanction of the District Magistrate/Chairman of District Educafion Project Committee is not produced before audit. lll. A construction In-charge was to be appointed for each and every construction sites but no proceeding in this regard has been made. tv. A system is there to make fund reconciliation. Meaning thereby debit for amount from main bank account should be cross Iinked with the credit in the bank account of SMCs/schools. This process was also not followed to ensure no delay and to avoid blockage of fund under transfer. e The following amounts are appearing as APnce for Previous Years // 4 @ JITENDRA AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS Jitendra Agarwal . 1M.Con., FCA, DISA - : uanaging Partner C& I /231Yi.Ian Khand, Gomti Nagar, Lucknow - 226010 tu. : (0522) 2393111, 2391992,94150031 I l, Faxo5222393t1l j itendrafca@gmail. com Sl. No, Name ofAccount Head Amount (Rs,) Remarks 1 Upper Primary School 434594.00 |1. 2 Library in Schools (Primary School) 600000.00 3 Library in Schools (Upper Primary School) 3410000.00 We have to inform that no efforts have b een made for obtaining Utilization Certificate & booking expenditure in the accounts. 10. DPO CSM NAGAR IAMETHT): a' During course of audit we found that Opening Advance of Rs.16271300.00 is booked as Expenditure in this Financial year. However, it would have been appropriate that proper documentation for Utilization Certificate/ Supporting Document should have been made. b TAN No. of DPO has been obtained for Income Tax purposes. TDS is being deducted under section L92 & 794c wherever required. Dpo is depositing the Tax & Quarterly Return is being filed by the office of Dpo. However, TDS on account of Income Tax is being deducted by the KGBVs, BRCs based on TAN of the Dpo. However, these TDS deduction is not being considered for quarterly filing of Income Tax Return. This should be regularized. ( c. The audit party noted that amounts were transferred for construction of Boys Toilet/ urinals (PS & UPS) & separate Girrs Toiret (Rurar+UrbanJ in the district csM Nagar (Amethi) as per following detail- Sl.no Account Head Amount (in Rs.) 1. B Toilet Urinals PS&U 910000.00 2 Se rate Girls Toilet ural+Urban 1184000.00 Total 2094000.00 while scrutinizing concerned file for transfer of above fund, we observed following points- i. A construction In-charge was to be appointed for each and every construction sites but no proceeding in this regard has been made. u. A system is there to make fund reconciliation. Meaning thereby debit for amount from main bank account should be cross Iinked -ith the iredit in the bank account of SMCs/schools. This process was also not followed to ensure no delay and to avoid blockage of fund under transfer. lll. Utilization Certificate & mpletion Report should have been dnrrrrnanfod nrnnarh, t1 @ JITENDRA AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS Jitendra Agarwal I /231 Vtran Icrarrd, Gomti Nagar, Lucknow - 226010 -t : ' t'r. con., r'CA, DISA Managing Paltner Ph. : (0522) 2393r 11 ,2391992,94L5OO31t 1, Fax05222393111 jitendrafca@gmail. com (- 11. DPOAZAMGARH: a' During financialyear 2017 -L8, a total arnount of Rs.1488000.00 has been transferred into tJte SMC/Vidyalya Bank account for construction additional classroom. However, utilization Certificate for Rs.372000.00 is not available at the DPO. It should be obtained as early as -f possible. b. During course of audit of KGBVs-Haraiya, Martinganj, Mohammadpur&Mehnagar,it is found that expenditures are not being made due to non co-operation between Warden, Accountant & AA0 of the DPO. This has resulted unspent balance as per detail given below while referri ng Bank Pass Book ofthe res e KGBVs. S.no Name of KGBVs Balance as per Pass Book(Rs.) 7 Moharnmadpur 3710563.70 ) Martinganj 2791664.53 ) Haraiya 2131627.70 4 Mehnagar 3t28790.00 c Pre-intimation was provided by Zila Basic ShikshaAdhikaari after getting instructions from the State Project Office, Lucknow for audit of sub district units. The audit team visited decidbd places for audit ofthe BRCs where NPRCs are also to be covered in the Statutory Audit It is found that no Financial Records are ready for our auditing. It appears that only Drawing & t Disbursing of sSA fund has been made but no documentation is made. There may be serious financial irregularity because mostly amounts are withdrawn in cash from the bank account ofthe BRCs. The detail ofBRCs which have not produced financial records, are enumerated as ( under: Name of BRC Name of BEO Mehnagar Shri BansiDhar Pandey ( Rani KiSaray Shri Ashok Kumar Yadav BilariyaGanj Shri Mahendra Prasad Koilsa Shri fanardanYAdav Maharaigani Shri.Vijay Prakash Palhana Shri. BansiDhar Pandey Haraiya Shri. Rajesh Kumar Mohammadpur Shri. Vishwaleet Kumar ( Azamatgarh Shri.DeenaNathSahani Palahani Shri.Deen aNathSahani (in-charge') We conclude that Special Audit of those BRCs along with NPRCs should be carried oul Before this an administrative action should ken against these BRCs & NPRCs @ JITENDRA AGARWAL & ASSOCIATES Jitendra Agarwal --' M.Com., PCA, DISA l.Ianaging partner CE CHARTERED ACCOUNTANTS 1/23f Viram Ktrand, Gomti Nagar, Lucknow - 226010 Ph. : (0522) 2393 11 1, 239 1992, 94 15OO31 r 1, F€x05222393 jitendrafc@gmail.com 111 d. Funds are allotted frorn the state project Office Luclmow according to the Awp&B approved by the PAB of G0l. These grants are made available to the Dpo foi expending expediuously. However, it has been observed that DpO Azmagargh has not expended Rs.tz-Ba0'gor0.+t as per the bank pass book An amount of Rs.z s66422 6.0 0 is denoted as cheques issued but not presented for payment in the Bank Reconciliation statement as on 31.03.201g for bank account no... '....10935.This shows that payments have been withheld intentionally and at the close ofthe Financial Year cheques have been issued for payments. e. There is a provision to make / transfer of payments through RTGS Bank rransfer only. / However, the DD has been prepared after issuing cheque no.009375 dated 31.03.2018 of amounring Rs.2021439.00 from the Bank Account No.426502010g10g35 in union Bank of India, AZAMGARH. Relevant detail is being given as under:- Date DD No. Name ofthe ParW Amount (Rs.) Th 22.06.2018 029720 Ambar Press Private Limited Lucknow 202t439.00 e ab ov e Demand Drafu should have been entered in the DD receipt Register as per Gol Manual but it is not done by DPo. Further, encashment position of above DDi should ( have been enquired from the bank by DpO. f. During financial year 2017-18, following amounts have been released to the Bank Accounts of School Man ment Committee Schools for construction ofdifferent civil works: Date Cheque No. Particulars Amount(Rs.) ( 22.09.2017 580334 Additional Class Rooms PS UPS 1488000.00 30.L0.20L7 580335 Toilet Construction UPS/PS 28735000.00 30.1.0.2017 580335 Incinerator PS 1640000.00 Total 31863000.0 0 The audit party noted following points:- (i) sanction of competent Authority for the construction sites should have been held on record. This should have been done after following necessary proceedings I. which were to be carried out as per the instruction ofSpo. [ii) The audit party asked reason for issuing the cheques on closing date of financial ( year but no satisfactory answer was provided to audit [iii) The above amounts have been booked as advance in the financial statements regulating ofadvances into the expenditure is to be monitored during the financial year 2018-19. (iv) cross verification of debit from Main Bank Account of Grant for creation of capital asset should have been made with the credit entry in the passbook/ bank statement of the bank account of SMC. @ JITENDRA AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS Jitendra Agarwal I /231 Yiram Khand, Gomti Nagar, Lucknow - 226070 - I{. Com., ECA, DISA Ph. : (0522) 2393111, 2391992, 9415003111, Fa*0522239311 1 - ltlanaging Paltner jitendrafca@guail. com 12. DPO BALLIA: a. It is observed that in supply of Free Text BOok an amounting of Rs.8547378.00 is paid to Ms. Bhagwat Printing Press after deducting an amounting of Rs.23475.00 on late supply of Free Text book. However, after reconciliation of Challan & stock register it is found that this deduction should be 199000.39 on late supply of Free Text Book. Hence there is a financial irregularity in the payment ofthe same. b Pre-intimation was provided by Zila Basic ShikshaAdhikaari after getting instructions from the State Project 0ffice, Lucknow The audit team visited decided places for audit ofthe BRCs where NPRCs are to be covered in the Statutory Audit. It is found that no Financial Records are ready for our auditing. It appears that only Drawing & Disbursing { of SSA fund has been made but no documentation is made. There may be serious financial irregularity because mostly amounts are withdrawn in cash from the bank account ofthe BRCs. The detail of BRCs which have not produced financial records, are enumerated as under: Name of BRC Name of BEO Dubhar Moti Chandra Chaurasiya Bariya Hemant Kumar Mishra Murlichapra Hemant Kumar Mishra Nagar Chetra Subhash Gupta Hanuman Ganj Om Praskash Dubey Belahari Narendra Kumar Sonkar Rasada Lal f i Sharma Nawanagar Surendra Kumar Tripathi Sear Nirbhay Narayan Singh Nagara Lal fi Sharma Chilkahar Awadesh Rai We conclude that Special Audit of those BRCs along with NPRCs should be carried oul I Before this an administrative action should be taken against these err BRCs & NPRCs. c, Funds are allotted frorn the State Project Office Lucknow according to the AWP&B approved by the PAB of GOl. These grants are ma9e available to the DPO for expending ,,/ (9 JITENDRA AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS ,Iitendra Agarwal I ' ,- !,l.Coo., FCA, DISA 1231 Yirran Khand, Gomti Nagar, Lucknow - 226010 rl a uanaging partner Ph. : (0522) 239311r , 2391992, 94150031 l, FaxO5222393l I I 1 jitendrafca@gmail. com { expeditiously. However, it has been observed that Dpo Ballia has not expended Rs.47977390.26 as perthe cash book d. During course ofaudit we observed that Drararing and Disbursing at BRC is being made with the joint signature of shri Kp. pandey (DC TraineeJ ind concerninf ntoct< Education Officer. As per provision joint signature of 8.E.0. and senior ABRC should be there. we perceived that this type ofarrangement is done to suit personal requiremenl e while comparing Part Time Instructor Renewal document with the honorarium ( transfer lis some variations are observed the audit team. These are as under:- S. No Block Narne as per Renewal Name as per Payment Record Record 1. Bansdih Sri. Sabbir Ahmad Sri. Sabir Ahmad 2 Bansdih Sri. Vinod Yadav Sri. Vinod Kumar Yadav ( 3. Nagra No Narne Sri. Sesnath Singh Though, th ese variations in the record should be properly checked by the office at appropriate level. f. During financial year 2017 -lB, following amounts have been released to the Bank Accounts of School Management committee / schools for construction of different civil works: Date Cheque No. Particulars Amount(Rs.) I 1.t.70.20L7 9323L603 Additional Class Rooms 19004000.00 PS/UPS tL.t0.20L7 9323t603 Toilet Construction UPS /PS 1035000.00 lL.1,0.2017 9323L603 Incinerator PS 1624000.00 tl.t0.2077 9323L603 Toilet Repair UPS /PS 2915000.00 Total 24578000.00 : The audit party noted following pointsr (i) sanction of competent Authority for the construction sites should have been held on record. This should have been done after following necessary proceedings which were to be carried out as per the instruction of SpO. (ii) The audit parry asked reason for issuing the cheques on closing date of financial year but no satisfactory answer was provided to audit (iii) The above amounts have been booked as advance in the financial statements regulating ofadvances into the expenditure is to be monitored during t}te financial year 2077 -LB. (iv) cross verification ofdebit from Main Bank Account of Grant for creation of capital asset should have been made with the credit entry in the passbook/ bank statement ofthe bank account ofSMC. I ."1 AD JITETTDRA AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS T 13. DPO BARABANKI: a' During the period of audi! an audit programme was issued for the audit of School . Management Committees (SMCs), Nyay Panchayat Resource Centers INPRCs) & Block Resource Centers (BRCsJ. There are some of school teachers who created lot of nuisance / hindrance during the audit of SMCs, BRCs & NPRCs. Thereforg due to security reasons we are not able to pursue the audit of following Blocks viz. Sirauligauspur, Fatehpur, Nindaura, Hara[, Deva & Suratganj. However, along with this there are otJrer blocks where these school teachers have also created hindrance/ nuisance / disturbance during audit They also forced other teachers for not cooperating to the audit Blocks such as Trivediganj, Haidargarh, Siddhaur, BankiKodar, Dariyabad, Poore Dalai, Banki, Masauli&Ramnagar are also not properly audited due to the / nuisance hindrance created by them. Details of such School Teachers are as under who have created hindrance nulsance disturbance duri audit: Sr. Name of Teachers Name of School Name of No. BIock I Sri. PoorvaMadhyamikVidyalayaDulahi Banki ArunendraVermaMunna 2 Sri. Vinay Maurya PrathmikVi dyalayaBikauli Sirauligauspur -t 3. Sri. Rampal (Assistant PoorvaMadhyamikVidyalayaMasoodpur Sirauligauspur Teacher) ( 4 Sri. AshutoshVerma PrathmikVidyalayaKishundaspur Sirauligauspur 5 Sri. ArunVerma PrathmikVidyalayaSafi pur Sirauligauspur ( 6. Sri. Sufiyaan PrathmikVi dyalayaHaminpur Sirauligauspur Proper Administrative Action should be taken against these err-teachers for not being present on School Duty & creating nuisance / hindrance during the audit of SMCS, NPRCS & BRCs. We also propose Special Audit for these Blocks where we could not be able to ( audit due to security & other reasons. b Pre-intimation was provided by Zila Basic Shiksha Adhikaari after getting instructions from the State Project Office, Lucknow. The audit team visited decided places for audit of the BRCs where NPRCs are to be covered in the Statutory Audit It is found that no Financial Records are ready for our auditing. It appears that only Drawing &Disbursing of SSA fund has been made but no documentation is made. There may be serious financial irregularity because mostly amounts are withdrawn in cash from the bank account of the BRCs. We conclude that Special Audit of those BRCs along with NPRCs should be carried out. Before this an administrative action should be taken against these err BRCs & NPRCs. ./ 4-, I @ JITENDRA AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS ,fitendra Agarwal 1/231 Viram Khand, Gomti Nagar, Lucknow - 226010 E- l,I.Con-, EtA, DISA Ph. : (0522) 2393111,2391992, 1fiO3111, Fax0522239311I I 'l.tanaging partner jitendrafc@gmail.com C, 14. DPO MAU: a. Du ringfinancial year 20L7 -l9,an amount of Rs.1,53,18,000.00 in civil work by School M an ent Commiftee Schools for construction ofdifferent civil works: Financial Mode of Particulars Amount(Rs,) Year Payrnent T 2017-t8 NEFT Toilet PS PS 30 42,000.00 20t7-78 NEFT BoundaryWall 12276000.00 Total 1,53,19,000,00 ( The audit party noted following points:- (i) sanction of competent Authority for the consEuction sites should have been held on record. This should have been done after following necessary proceedings which were to be carried out as per the instruction ofSpo. (ii) The audit party asked reason for issuing the cheques on closing date of financial year but no satisfactory answer was provided to audit. (iii) The above amounts have been booked as advance in the financial statements regulating ofadvances into the expenditure is to be monitored during the financial year 20LB-19. (iv) cross verification of debit from Main Bank Account of Grant for creation of capital asset should have been made with the credit entry in the passbook/ bank statement ofthe bank account of SMC. -r 15. DPO SULTANPUR: ( a. During scrutiny of Cash Book/ Bank Book ofSSA General for the FinancialYear 2017 - 18, audit party noted difference in Closing& Opening Balance on subsequent date. Detail ls ven as under: Date Particulars Cash Book Page Amount (in Rs,) No, \ 26.09.20t7 Closing balance 35 54342442.65 28.09.20t7 0pening Balance 36 s445251,0.65 ( Difference 110068.00 The aud it party asked reason for this but no explanation was provided to us. ( b Bank Reconciliation statemenr of DPo for PNB bank account no.3126000100 302440 contains several cheques which have been issued on the last working day of the financial year. Thi s shows that proper action was not taken at appropriate time to utilize the fund. Th is maybe due to vested interest ofthe concerned person hence delay in execution of work is bein made. Date Cheque no, Amount (Rs.) Remark as per Bank Statement @ JITENDRA AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS T Jitendra Agarwal !r.Con., FCA, DISA ltanaging Partner CE ), /231 Vtra:r:- Khand, Gomti Nagar, Luclolow - 226010 Ph. : {0522) 2393I I l,2391992,9415003111, Fax05222393II1 jitendrafca@p.ail.com 24.03.2018 19022 7935138.00 PNB FTB 28.03.2018 469390 1276963.00 PNB KGBV PI'T 28.03.2018 469397 2989800.00 PNB Uniform .7 30.03.2018 4694L3 1040670.00 PNB 31.03.2018 469437 1050000.00 PNB TLE 3r..03.2018 469438 5430000.00 PNB EPF 31.03.2018 469440 5524613.00 PNB School ChaloAbhiyan -1' It is very surprised to note that School ChaloAbhiyan Fund is withheld by issuing cheuqe on 31.03.2018 though it should have been utilized in the month of July 2017An enquiry should be made by the SPO for non-utilization of fund by BSA & AAO of the district Further, EPF amount of Rs 5430,000.00 is shown to have been paid as per above detail but no calculation/file is available at the DP0 level for veriffing this. c, Opening Advance has been booked as expenditure in the Financial Statements but Utilization Certificate needs to be documented properly. T 16. DPO GHAZIPUR: a. The audited financial statements of 2016-17 reflect closing advances of Rs.29467900 ( for Grant in aid- General and Rs.350000.00 for grant in Capital in SSA Funds. These closing advances were taken as opening advance for FY 2017-18. However, proper documentation in respect of getting utilization certificates and adjusting the same amount in the financial statements for 20L7 -18 should have been made properly by the office. \ 17.DPO CHANDAULI: a, The audited financial statements of 2016-17 reflect closing advances of ( Rs.26889300.00 in SSA Funds. These closing advances were taken as opening advance for FY 2017-18. However, proper documentation in respect of getting utilization certificates and adjusfing the same amount in the financial statements for 2017 -78 ( should have been made properly by the office. 18. DPO |AUNPUR: a. POI/VEHICIE MAINTENACE AND HIRING IOF VEHICLES: RS.155186.00 for POL/ vehicle maintenance and Rs 241503.00 for hiring of vehicles was booked. However log book was not presented to us. b BRC/ NPRC AND AIDDED COLLEGES GRANT: Rs. 1760000.00 Rs 4796000 was transferred to BRC and NPRC and also huge amount has been transferred to aided colleges. instruction were given by the SPO jo9fie proper utilization for this grant & ---1' ',/ €r) JITENDRA AGARWAL & ASSOCIATES Y Jitendra Agarwal _ M.Com., ECA, DISA ' Managing Partner CK 1 l23l (0522) Ph. : CHARTERED ACCOUNTANTS Vtram Khand, Gomti 23931 1 l, Nagar, Lucknow - 226010 2391992, 94150031 I I, Fax052223931 jitendrafca@mail.com 11 for obtaining utilization certificate upto 15 Apnl 2072 by the DpO as far as no utilization certificate was made available to us for the verification. Non- production of the UC's that thefunds were not properly utilized of BRC/NPRC level and aidded college Ievel. .r 19. DPO VARANASI: a' Rs.38362416.11 was lying as cheque issued but not presented to bank in the reconciliation statement as on 31-03-2018. (As per SSA General fund Allahabad Bank account J Issue of such cheques in huge quantity at. the end offinancial year is a bad practice to show the utilization ofbudget b. The audited financial statements of 2076-17 reflect closing advances of Rs.29578000.00 in SSA Funds. These closing advances were taken as opening advance for Fy 2017-18. However, proper documentation in respect of getting utilization certificates and adjusting tle same amount in the financial statements for 2017 -tB should have been I made properly by the office. 20. DPOAGRA: a. During scrutiny of Fund transfer for Free Uniform in the FY 2OL7-78, to the sub district level, we observed that excess amounts have been transferred to the following blocks: .( Narne of BIock Amount Amount Required as Excess Amount Transferred to the per UDISE Data and Transferred to the concerning Block Demand of the BEO Block (Rs.) (Rs,) (Rs.) Akola 3540400.00 3222000.00 318400.00 Bichopuri 3802000.00 3684400.00 117600.00 Pinhat 4316000.00 4027200.O0 288800.00 Sadar 14518000.00 8674000.00 5844000.00 we are opinion that an enquiry should be made for excess transfer of fund and liability should be fixed for recovery ofthe amounL b. It is to be pointed out that excess enrollment has been taken into consideration for different activities, because less numbers of books have been ordered as compared to enrollment of the student which is shown as under: Name of Opening Books Received as Total Enrollment Excess Class of Books per Stock Book and Books ofStudents Enrollment --U @) JITENDRA AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS Jitendra Agarwal t{.Com., FCA, T ..' lranagiatg Partoe! DISA CN, 1/231 Viram Khand, Gomti Nagar, Lucknow - 226OlO Ph. : (0522) 239311 I , 2391992,94L5OO31 I 1, Fax05222393111 jitendrafca@gmail.com ( Bill of Publisher Available Class 1 0 2L339 21,339 41160 19821, Class 2 0 27326 273?6 39748 L2422 - Class 3 0 27700 27700 3B2OB 10508 Class 4 0 25859 25859 37406 71547 ( Class 5 0 24605 24605 32730 Br25 Class 6 0 t6207 t6207 30135 73928 Class 7 0 t611.6 t6tt6 23837 77L5 Class B 0 15119 15t19 23578 8459 ( We are opinion that an enquiry should be made for excess enrollment of student c The audit party noted that following amounts have been booked as expenditure on account of Civil Works _l S. No. Head ofAccount Amount fin Rs') ( 1. Pri School lain 4555355.00 2 Upper Primary School fPlain] fNewl 1.690944.00 .) Composite Schools for Urban Areas (Class I- VIII) 4104000.00 4. Bo Toilet Urinals PS & UPS 4672500.00 5 Separate Girls Toilet IRural+Urban] 1190000.00 \ /hil e scrutinizing concerned expenditure ofabove fund, we observed following points- i. It is observed that the sanction of the District Magistrate/chairman of District Education Project Committee is not produced before audit. ! lt. The construction sites should have been selected in the meeting of duly constituted District Education Project Committee but no meeting was held by the DPO in this regard. lll. A construction In-charge was to be appointed for each and every construction sites but no proceeding in this regard has been made. lv. A system is there to make fund reconciliation. Meaning thereby debit for amount from main bank account should be cross linked with the credit in the bank account of SMCs/schools. This process was also not followed to ensure no delay and to avoid blockage of fund under transff r)- JITENDRA AGARIIIAL & ASSOCIATES CHARTERED ACCOUNTANTS Jitendra AgarwaL M.Co{o., FCA, DISA MaDagiog partDer C0( l/231Viram Khand, Gomti Nagar, Lucknow - 226010 Ph. : (0522) 2393111 , 2391992,94r5OO3111, FaxOS2223931t 1 j itendrafca@gmail.com (^ v. Utilization Certificate should have been documented properly. d. Opening Advance has been booked as expenditure in the Financial Statements but Utilization Certificate needs to be documented properly. -T There is a provision to make / transfer of payments through RTGS Bank rransfer only. / However, a DD has been prepared in previous year 20L6-LZ after issuing cheque from the Bank Account No. 00780100018052 in Bank of Barod4 Agra. Relevant detail is ( being given as underr Date Cheque No. Amount (Rs.) Financial Year 30.03.2017 4570t6 10210750.00 2076-L7 The above Demand Drafts should have been entered in the DD receipt Register as per GOl Manual but it is not done by DpO. The above DDs have been goi canielled in the Financial Year 2017 -78. This is highly objectionable from audit point of view because unspent balance fund, of Z0L6-12 cannot be utilized in year of 2017_1g. f. Further, it is observed that at the close of the financial year a cheque no.457019 dated 26.03-2078 for Rs.10350299.00 has been issued for preparation of the DD. This DD was .-1 prepared to show utilization of fund in Financial \ear 2077 -78. This is a gross negligence ofthe AAo & Expert Basic shiksha Adhikaari. It is highly irregular. ( 21. DPO MAINPURI: a. During scrutiny ofFund transfer for Free Uniform in the FY 2O7Z -1rB, to the sub district level, we observed that excess amounts have been transferred to the following blocks: Name of Block Amount Transfer Amount Required as Excess Amount to the concerning per UDISE Data and Transferred to Block [Rs.) Demand of the BEO the Block (Rs.) ( (Rs.) Barnahal 4145200.00 3894400.00 250800.00 Bebar 7022400.00 666000.00 362400.00 Jagrr 4035600.00 3857600.00 178000.00 Kisni 6058800.00 5054000.00 4800.00 We are opinion that an enquiry sh ould be made for excess transfer of fund and liability should be fixed for recovery of the amount. /'/ rz.i JITENDRA AGARWAL & ASSOCIATES J.itendra Agarwal r.l.coe., PcA, DISA tt ^: Uanaging pa.tner oe CHARTERED ACCOUNTANTS I/231Vnam Khand, Gomti Nagar, Luch:row - 226010 Ph. ; (0522) 82393rrI,2391992,94Lico31ll, FaxO5222393 t l I jitendrafca@gmail. com C b. 0pening Advance has been booked as expenditure in the Financial statements but Utilization Certificate needs to be documented properly. 22. DPO fAUtUN: The capital Grant was disbursed to the school. from DPOs on respective intervals the -l details of such funds are given below:- SR.NO Date Amount Advice No 1 74.09.2017 1155000.00 0467L1 ? 1.4.09.20t7 L260000.00 0476L2 3 L4.09.2017 669000.00 0467L3 4 t4.09.20L7 1448000.00 046714 Utilization Certificate for th e same was not produced in front of our audit team. 23. DPO fHANST: a. Funds are allotted from the state proiect office Luclmow according to the AWp&B approved by the PAB of GOI. These grants are made available to the DPO for expending expeditiously. However, it has been observed that Dpo fhansi has not expended Rs.32021605.40 as per the bank pass book An amount of Rs. 7098523.00 is denoted as cheque issued but not presented for payment in the Bank Reconciliation Statement as on 31.03.2018 for bank account no.189400010g133161.This shows that payments ( have been withheld intentionally and at the close of the Financial Year cheques have been issued for payments. b The audit party noted that following amounts have been booked as expenditure on account of Civil Works S. No. Particulars Amount (Rs) 7 Additional Classroom PS PS 33,48,000.00 ( 2 Toilet PS UPS 8,40,000.00 3. Incinerator PS PS 13,76,000.00 4 i'lajor Repairs for PS 1 35,600.00 ( Total 56,99,600.00 while scmtinizing concerned expenditure of above fund, we observed following points- It is observed that the sanction of the District Magistrate/chairman of District Education Project Committee is not produced before audiL u. The construction sites should have been selected in the meeting of duly constituted District Education Project committee but no meeting was held by the Dpo in this regard. iii. A construction In-charge was to be appoin ted. for ea9and every construction sites but no nroceedinp in this resard has been mad e /qc\ Y--,/ JITENDRA AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS 7 /231 Vitrlan Khand, Gomti Nagar, Lucknow - 226010 Ph. : (0522) 2393111, 2391992, 9415003111, Fa*052223931t I jitendrafc@gmail.com ( iv. A system is there to make fund reconciliation. Meaning thereby debit for amount from main bank account should be cross linked wit]l the credit in the bank account of sMCs/schools. This process was also not followed to ensure no delay and to avoid blockage of ftrnd under transfer. ( v. Utilization Certificate with photograph should have been documented properly. vi. completion certificate of civilwork should be preserved and maintained properly. vii' Quality of Material used in construction of additional classroom should be checked properly. c Opening Advance has been booked as expenditure in the Financial Statements but Utilization Certificate needs to be documented properly. 24. DPO MATHURA: a. The Audit party scrutinized Bank Account No. 03720100 OOL6337 of Indian Overseas Ban[ Mathura. We are observed following points: i. There was an opening balance of Rs. 34712063.20 as on 0L.04.2017 whereas as per the Financial Statements of DPO Mathura, opening balance of Cash in Bank as on 01.04.2017 was found Rs. 19868091.00. The Audit parry asked Bank Reconciliation for the difference between these two but no reconciliation was found by the Audit Party. Non Preparation of Bank reconciliation statement tantamount to fraud and embezzlement which may exist. It is also to be pointed that Bank Book is not signed by the Assistant Accounts Officer and Zila Basic Shiksha Adhikari, Mathura. . In Bank Account No. 037201000 023342 of Indian 0verseas Bank, Mathura, there l was Closing balance of k. 98773972.10 as on 31.03.2018 whereas as per t}re Financial Statements of DPO Mathura, Closing Balance of Cash in Bank as on 31.03.2018 was found Rs. 58515963. The Audit Party asked Bank Reconciliation for the difference between these two but no reconciliation was found by the Audit Party. Non Preparation of Bank reconciliation statement tantamount to fraud and embezzlement which may exisl It is also to be pointed that Bank Book is not signed by the Assistant Accounts 0fficer and Zila Basic Shiksha Adhikari, Mathura. iii. The Audit Parqj,noted difference in Indian Overseas Bank Account No. between Bank Statement A/c No. 037201000016337 whereas as per Financial Statement in Trial Balance it is 037201000023342 in Indian Overseas Bank. The audit party asked reason for this but no clarification was given to Audit. b, A serious point is being brought to notice to management a saving of Rs.12521828.31 is - noted for cash in hand and at Bank Grant-in-aid for credit of Capital assets. While making perusal of this aspects we found that this big amount was withheld by the DpO from very long back period though it should have been utilized or it should have been refunded immediately to State Project office, Lucknow so that blockage of fund could have been avoided. It is also found that Rs. 9783582 is only refunded as against Opening Balance of Rs.12521828.31. Documentary evidences for short refund / utilization of Rs.2738246.31 could not be explained to Audir As per financial statement Nil Balance is shown into the Syndicate Ba Maholi Road, Mathura A/c No. i'/ a9 JITENDRA AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS r .Iitendra Agarwal U,CorT., Ec.A. DISA Hanagj.ng Partaer C& | /231 Vtram Khand, Gomti Nagar, Lucknow - 226010 Ph. : (0522) 23931 1 i , 2391992,941500311 1, Fax052223931 I I jitendrafca@gmail. com f 5862220001612 2 whereas as per Bank Statement of said A/c an amount of Rs. 155447.68 is noted. This is to be rectified. c. During couise of scrutiny of the Bank A/c No. 0372010000L6337 Which is opened and operated in Indian 0verseas Bank, Mathura. It is found that there are several entry which are credited by Bank due to RTGS failure for example: Date Particulars Amount (Rs.) 28.09.2017 Cr. For NEFT I0BAN 17271652727 Nyay Panchayat 22000.00 Reso. 28.09.2017 Cr. For NEFT IOBAN L7277652725 Nyay Panchayat 22000.00 Reso. 28.09.2077 Cr. For NEFT Retd IOBAN 170928677277 Nyay 22000.00 Panchayat Reso. 26.r2.20L7 NEFT Bulk/NEFT 037 2267217 001 Dff 4547385.O0 26.t2.2017 NEFT Bulk/NEFT 037 226t217 002 TKI 642075.00 26.72.2017 NEFT Bulk/NEFT 037 226t217 003 TxT 4739998.00 ( 26.12.2017 NEFT Bulk/NEFT 037 226L2L7 004 TxT 7051,67.00 26.t2.20r7 NEFT Bulk/NEFT 037 2261217 005 TxT 445849r.00 26.t2.2077 NEFT Bulk/NEFT 037 227 L277 00t TXT 377200.00 30.1,2.2017 N EFT Bulk/NEFT 037 230t217 00t TXT 36392800.00 TOTAL [Rs)- s1929t16.O0 It is appears that proper deliberation is not done by the DFO in transfer of fund into the Bank Account of the Sub district level. Due to this reason funds are blocked at several places. No clear cut nexus exists between advice for payments by the DPO and Debit entries into the Bank Accounts. d It is also brought to the notice of the Management SPO Lucknow that there was huge ( fund (Closing Balance) for utilization at the DPO but amounts have been received by DPO to the Bank Account 037201000016337 of Indian Overseas Banh Mathura. Relevant transfer of fund and balance in Bank Statements is enumerated as under: Date of Bank Particulars of Bank Statement Amount Available ( Statement Received from Balance SPO [Rs.'l (Rs.) 09-02-2018 RTGS.CNRB.CNRBHlBO405B9 095 200,80,000.00 t1,30,47,433.30 UP SABHI- URGENT 73-02-2078 RTGS.CNRB-CNRBH18O44615 714. 13,75,000.00 77,47,13,537.30 UP SABHI. URGENT 21-02-20t8 NEFT.ALLA-ALLAH7BOS2 62 60 63 - 2,60,172.00 9,00,54,525.30 M/S.SERV-NEFT 20-03-2018 RTGS.CNRB-CN RBH78O7 9 637 46 4. 31,1.4,2L5,.00 t7,44,20,096.80 UP SABHI-URGENT 27-03-2018 RTGS-CNRB.CNRBH1BO86715973. t4,82,462.00 70,86,96,499.1,0 UP SABHI- roTAL (Rs)- 26311449.OO 540332091.30 ea JITENDRA AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS 'l: Jitendra U. Agarwaf Coro., FCA, DISA t{aoaging Paltner C& 1 l23l Viram IGrand, Gomti Nagar, Lucknow - 226010 Ph. : (0522) 239311 1, rrrr*r, r-r;i:Xr*ffii&r:i:::H ? e Surprisingly, it is found that a big amount has been credited into the Bank Account No. 0337201000016337 of Indian Overseas Bank, Mathura from different sources. These examples are denoted as under: Date Particulars in Bank Statements Amount (Rs.) 01.01.18 NEFT - S8IN818001121939 - Durgesh SH/ATTN 847000.00 - 01.01.18 NEFT - SYNB P18010164000553 - Syndicate Wrong 13533000.00 NEFT O 01.01.18 NEFI - SYNB P18010163799992 Mahesh Pal Wrong 847000.00 NEFTA 01.01.18 NEFI - SYNB P7801,0163799458 Beena Wrong NEFT A 847000.00 01.01.18 NEFI - SYNB P18010163904371 - Syndicate Wrongly 847000.00 amount 01.01.18 NEFI - SYNB P18070L64293165 - Syndicate - Wrong 847000.00 NEFTAM 01.01.18 NEFT - SBIN - SBIN 818001121035 - Durgesh SH/AHN 847000.00 01.01.18 NEFT-SBIN_S B IN 818001122102 - Durgesh SH AHN 847000.00 01.01.18 NEFI - SBIN - SBIN 818001122640 - Durgesh SH/AHN 847000.00 01.01.18 NEFT - SBIN - SBIN 818001123034 - Du h SH/AHN 847000.00 01.01.18 NEFT - SYNB - P18070L64296034 Syndicate - Wrong 847000.00 Amount NEF 01.01.18 NEFI - SYNB - P18010764297472 Syndicate - NEFI 847000.00 WRMAmL 01.01.18 NEFI - SYNB - P150L0764282844 Ashok Kumar Recall 847000.00 ofUT 01.01.18 NEFT - SYNB - P1801016488463 Hemraj - Recall ofUT 818800.00 01.01.18 NEFT - SYNB - PL8010764409696 Ramlal Wro NEFT 19000.00 01.01.18 NEFT - Synb - P780L01642947 3L - Syndicate Wrong 847000.00 Amt. HEF 02.01.18 Cr. For PISP Transaction 000092676567 847000.00 02.01.18 NEFI-Synb-P1Q 010264707706 - Sandeep Sir 2515590.00 02.01.18 NEFT - Synb - P1B0L0?64702435 -l itendra Kr. 2515590.00 02.01.18 NEFT - Syn b - P78010264659487 - Laxmi Chaudhary 2515590.00 05.01.18 NEFT - Alla - Allah1B005B40410 - SERV - NEFI 9036700.00 09.01.18 NEFT - Alla - Allah18009451843 2073500.00 09.01.18 NEFT - Alla - Allah1800943t242 - M/s SERV - NEFT 555000.00 ToTAL (Rs)- 45440770.OO The above credits / deposits needs to be monitored properly' 25. AJlahabad A. DPO;k.70,64,07,744/'waslyingasChequeissuedbutnotpresentedtoBankint}te reconciliation statement of Bank of Baroda A/C NO- 00640100006507 as on 31-03- 2018. Issue ofsuch cheques in huge quantity at the end offinancial year is a bad practice to show the utilization of budget. @ JITENDRA AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS ( 1/231Viram Khand, Gomti Nagar, Luclo:ow - 226010 Jitendra Agarwal -rriq.Com-, FCA, DISA ' ph. : (0s22) 23e3 | 1 r, 23srss2, r. rffi.J*ffiff.::* f Managing Partner ( DIET : No bank reconciliation statements of DIET SSA had been prepared by the unil {- B 26. BAREILTY presented to Bank in the DPO : Rs. 8,67,0 4,43L/- was lying as Cheque issued but not reconciliationstatementofB0BSHYAMGANJA/cN0..07440100047497ason31-03. year is a bad practice 2018. Issue of such cheques in huge quantity at the end of financial to show the utilization ofbudgel 27. DEORIA DPOrRs.4,2l,L4,377/'waslyingasChequeissuedbutnotpresentedtoBankinthe gankA/c No-187700010 4017035 as on 31- T reconciliation statement or run;at Nationai year is a bad ili_zorg. Issue of such cheques in huge quantity at the end of financial practice to show the utilization ofbudgel DIET : xr. +,Zl,ltO.OO/- was lying as cheque issued but not presented to bank in the in huge quantity at the reconciliation statement ,, on si-o-g-zo18. Iisue of such cheques .rJ"in"rr.ia vear is a bad practice to show the utilization ofbudgeL T 28. FATEHPUR A. DPO ( to- B^anl(. in the aJ Rs. 2,96,95,524/- was lying as Cheque issued tut not presented Fatehpur A/c No. 50462973474 as on .".*iiiir.i", siaternent Lf futrttrUua Bankquantiry at the end of financial year is a I-o:i-)oig. Issue of such cheques in huge bad practice to show the utilization ofbudget Rs. 4,54,408/- was paid on 31-03-2018 against Pension contribution and Leave b) pawan Kumar uttam for whole ir."rirrlra ior shri iiileep Kumar srivastava and Sri ( year while it should be remitted monthly' presented to bank in the B DIET : Rs.3,96,452.961- was lying as cheque issued but not reconciliationstatementason3l.03-20lS.lssueofsuchchequesinhugequantityat ihe ena ofRnancial year is a bad practice to show the utilization ofbudget ( 29. GORAKHPUR presented to Bank in A DPO : Rs. 2|.7,98,60L/- was lYing as Cheque issued but not I Bazar A/c No. the reconciliation statement of Punjab National Bank fUrdu in huge quantity at 0184010100025008) as on 31-03-201 B. Issue of such cheques the pnd offinanrial vpar is a had nrar-ti a shnw the rrtilization nfhrtdqPt 6 JITENDRA AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS ,Jitendra Agarwal 1 /231 Vnam Khand, Gomti Nagar, Lucknow - 226010 rl _ t.con., EcA, DISA Ph. : (0522) 2393111 ,2391992,94r5fo31l l, Fax05222393lll ' uanaging Partner jitendrafca@p.ai1. com ( B. DIET : Rs. 7,87 ,6161- waslying as cheque issued but not presented to bank in the reconciliation statement as on 31-03-2018. Issue ofsuch cheques in huge quantity at the end offinancial year is a bad practice to show the utilization of budget. 30. KAUSHAMBI A. DPO ( a) No Bank Reconciliation statement has been prepared by Dpo Kaushambi. A List of Their Bank and Account No's. are as under :- For General Fund Bank of Barod4 MG Roa4 Civil Line Allahabad A/c no. 640100 OL23ZO For Capital Fund Bank of Baroda, Allahabad A/c 640700007544 As per SPO Guidelines, only 2 Bank A/c should be mainained one for Capital and one for General. ( b) During the course of audit it is observed that Closing SOE as on 31,.03.2017 was not matched with 0pening SOE as in0L.04.2017. cJ It is observed that one of the supplilr Mrs. Sudha Devi proprietor of M/S Shiv Enterprises supplying material to KGBV and DIET issuing fake bills amounted k.1,06,177.00, since firm is issuing GST bills and charging GST on bills but GST was cancelled by department as on 30.07.2017. If is a matter of negligence by departmenL ( d) Under DPO head hiring of vehicle and vehicle maintenance under head 4 and 5, expenditure amounted Rs. 4, 13,831.00 but bills, vouchers or records not available in the record file even not further provided to our audit team. Further we have discussed with the proper office regarding clarification but no satisfactory solution was given. We observed that payments made to such parties witlout any tender and no agreement was made between the department and service provider. ( e) per SSA manual on Financial Management and Procurement Para No. 127.1 Rs. As "The goods, works and services that have not been procured in accordance with the prescribed procedures outlined in the manual or other State Government procurement procedures, as the case may be, shall be treated as mis-procurement The expenditure incurred on such procurement shall not be eligible for financing from SSA funds. f) During the course ofaudit we have scrutinized the Income Tax records ofthe DpO. We have observed that department was not complying the Income Tax provisions as laid down in Income tax Act, 1-961. It was serious issue since non compliance of Income Tax provisions will attract heavy penalties. The details of outstanding Income Tax demands/ Penalties are as below on yearly basis, which need to be reconcile & setoff: 7 @ JITENDRA AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS Jitendra Agarwal _ lit,Con., FCA, DISA I Uanaging partner CA( 1/231 Vi'lam Khand, Gomti Nagar, Lucknow - 226010 Ph. : (0522) 2393 I I 1, 239 1992, 94 15003 I I l, FaxOS222393 I I 1 jitendrafca@grn ail.com C Financial Year Amount 2007 -oa 43480.00 2008-09 9540.00 2009-ro 16420.00 20t0-11 273760.00 2012-13 1316311.00 2013-t4 354960.00 20t4-ls 230150.00 ( 20ts-t6 77960.00 2016-17 50490.00 20t7-18 216630.00 Total 2523tot.OO B. DIET : No Bank Reconciliation Statement were prepared for Bank Accounl ( 31. Kushi Nagar A- DPo : Rs.3,42,12,303/- was rying as cheque issued but not presented to Bank in the reconciliation statementof UBI PADRAUNA A/cs20Lo2oLn001983 as on 31-03-2018. Issue ofsuch cheques in huge quantity at tJre end offinancial year is a bad practice to show the utilization of budget B. DIET : Rs. 5,39,750.00/- was lying as cheque issued but not presented to bank in the ( reconciliation statement as on 31-03-2019. Issue ofsuch cheques in huge quantity at the end offinancial year is a bad practice to show the utilization ofbudler 32. MAHRAJGANI A" DPo : No Bank Reconciliation satement were prepared for any of Bank Accounts while 1 Bank accounts are operated by Dpo - Maharaj Ganj for General Fund and Capital fund. As per sPO Guidelines, only 1 Bank A/c should be maintained, one for capital and one for General. B DIET : No Bank Reconciliation statement were prepared for any of Bank Accounts. 33. PRATAPGARH A. DPO a) /- was lying as Cheque issued but not presented to Bank in the Rs. 4,83,28,410 reconciliation statement of Allahabad Ba nk A/c No. - 20427944582 as on 31-03- 2018. Issue of such cheques in huge qua ntity at the end of financial year is a bad practice to show the utilization of budget Q JITENDRA AGARUIAL & ASSOCIATES Jitendra Agarwal CHARTERED ACCOUNTANTS It. Con., ICA, DISA 1/?3l yiram Khand, Gomti Nagar, Lucknow - 226OtO Maraging partner \--____/ Ph. : (0s22) 2393111,2391992,9415003111, Fax0S 2223%111 jitendrafca@gmail. com b) Amount of Rs. 22, 32,096.00 riceived from BUpGB, pratapgarh, pratapgarh due to account crosed in Misceraneous Income as on dited Uttar 14.04.201i'il;;; satisfactory clarification was given by the proper office. c) It is observed that payment made to.one of the supprier M/s Awadh enterprises amounted Rs L1,241/- but proper bills not provided Uy *re aepartm";; ;;'r;; payments made on the basis ofsuppliers, quotation. d) Rs. As per ssA manual on Financial Management and procurement para No. 127.1 "The goods, works and services that have not been procured in accordance with the ) prescribed procedures outlined in the manuai or other state Government procurement procedures, as the case may bg sha be treated as .ir-p.o.u.".uni. ) The expenditure incurred on such procurement shal not be eligibre ior nnrn.ing from SSA funds. e) audit only Ledgers was produced for audit by BRC _ Sadar, Nagar and Pr,.hg Baba *" Belhar Nath Dham. No other reiords were produce for audit. 0 ?ylg 9" audir only Cash Book was produced for audit by BRC _ MANGAURA , RAMPUR SANGRAMGARH, SANGIPUR; AASPUR DEOSARA, BABAGAN, Tt 6^ -l o- !!5 E as: rEt cl j f 5 EI EI EI o (, i! * nii !,: n aE rr+!n E.d o ) !,t !(! Eia * t s R.! E--d ada =P3 ?t-s =J E -cl -t ol P1 $:i : TE ..:i1 Sg z. ) +5# 6l (L o ; !i Eg EE gH E EI oE q ;E$ EI ol f g! , .5 .! o= EE Eg E 0, o T.E * ;: 8B E EgE tQs 9l 6-l o i E: ED E: ig EE arl + o EE j5 EI .c .* &e E 8,. Eoe q q E2 € P H o f ! E o E!E 8. t E .Hi 5 I E. Ht E E:T f E9 E e ! r zo si5 >e- Ee 6 n- e di + xl g ) lrl n E'f* E SS e l- .fi E E: E;E. E 19 5l HA 6l E e el + =';E r:toI i ;i e iEE tsE lll EI EI .E ; i; : EEE E E5 3 E'C ,fgj A 50cl4fo^ =l s i P cE 7o d E EEI 5E l6 3 o p EE E E€ = d g s ;:=< .n o F E EE E #EE I i iE -/; . r * a ,ii i; ! {3 U o t ! r! i e$ oEE. Ee{tr a - ) c I o F. @ o o q q lo o .1 c e I t o) o) \ q q ) a e N o a\ o o o o aa o @ ot o o ID (,t ci ii-*rex E N (h o o \*l)3 @ @ nr ) F. 01 @ o ot o o o N o N N F ro @ I\ ,dP (o F\ o o F rO N (o o l l o o o l6 a q o I o-1 I q o |.\ \ N \ si fi F. a ,,i N d q N o ro F r\ o oi r\ o o CI o N ro @ to N o @ F. or ro o a.{ or (9 N a\ o N \ z o) o l (e N N N F. rt o o o q o q o o .fl 4 N (,r .9 o o o og q ol q d |.\ o oi o d |.\ o a o o o |.\ N a o l\lo o o J lt t a{ TT (9 @ o l\l -tr t\ e lzd o (, ut o. rD F o 1.. z r! @ j E ^:{ (U t- IEE L YUIi: (L r_ 'z^E (U o o N o .! q o o q o q sEl a(l.+ o ,4 o a- d o l\ !') a o ry 1 I -J E fI or o o F\ 6l t\ l\ (,) I.\ t. o o o F. rl o t\ ao |.\ ,+5# "'S o o o o F F F\ ro @ or F or a\ F @ N o l,tE= !,2 < U) a\l ro o - ro E3E o -c E5t o (a X rJ.l o . o. r, j5 E o z o (, o c ! - F. ) E F\ o ! .Cl (! ro F o o f N o o o .t c It, g E E c a E ! ltt o o ul ao o o (, (, :, F o ! OJ ! o E I lt >t i, E E E o 0 c o @ l ! EI t ! F o ol E z YI 5 .o -o E -: at = o o !o t € lt c: 6 o 1l f F o o + o o, (J l o E o c ! o F E G ! url F F (u li 1' ol E E 4t E 1' E lt c f @ jo lrJl J' g { ) o-l o. o l = 1 E ao (9 f zl a a s E R i R t s fl]ril"['F["Flf lt il11t" @ ) I E a a 8 E a B a g H E a { E ,i a E a 9 I + E E E a irsEi . I \" r dl. E a a a a a q EEt E i11 JJi' iliii:i :i E E EEn il E iiiiiEiiii v'lc l i;!iii! ii E llsEiEi ig : i;*iiiiElI ! E E g E E E r:l ate slE T E 6 g I't EIB E * * H e I slElu E =l* R I i i a ! EEE EIEE 3 ) iiEiiiiiii EE€ii:' i! E E E I eoDld ) E iiiriiE ii 5 e a 'o ) !E:EEii iI B E I E i a a a a e E a I E a g c E w E: 6\\I E T ; H tEt E a T t 'Er iiiiEiigii H B E 3 E 5 a +F .rl tcl ,v t t1 tf' .a t ! € a = E t d I l!. I ) i E E iEi :!l iE3 iiiiii;gig aEsliE? gi: E g ! E3F r!{:3:! Ei E ! 8 E tr5 ? d a F ! I ;f!i!Ei![i R 9 * d !E! )c I E s E d ; E] Ii s R s E tei ; g6* R i!t ll ! ) f: ! I , ir! iii$iiiiiti R 5 EI I il a a= e t I i!ri Er I EI i3! a I t t al T i8 I ri il II i;iisis isitu g iI I , @ E SARVA SHIGHA ABHiYAI{ (S.S.A") U.P.EDUCATIOII FOR AU PROIECT BOARD Vidya Bhawan, ishattanl,turknow (U.P.) TMUZANOI CERTIFICATE IN RESPECT OF.S.ARVA SHIKSHA ABHIYANISSAI.UTTAR PRADESH FOR THE FINAiTCIAL YEqR 2017-IS FO,R SSANPEGEL &KGBV (GRANT IN AIDGENERALI {Excludlng Director Basic Shikha parlshad} Name of the State.Uttar Pradesh Sl.l'ro. PARTICUTARS ssA NPEGEI KGBV TOTAL I Openlnt Balan e Cash .t Bank Grant in Aid General 21566A32a3.97 258141975.03 498424210_49 3.513,U9,410.49 8 Fund in IlE.Eit Grant in Aid General 86595444.m 18278m.m 2167445.@ 91,292,089.m c Undi$ted Advan 6 Grant in Aid General 1488951317.53 5r12083_90 91098m8.94 1,585,161,410.37 lqElqla!(A) op€nins Ealance 4332331045.50 255081859.93 592690064.43 5190102969.85 2 tunds Gceived trom Govemmed of tndia(MHRD,GOt) Grant in Aid ceneral 36337955207.m 0 1556315440.@ r- 37 ,494,2n,647 .W 3 fundr r*elv€d from Govcmment of uttar pradBh Grant in rJd Generel 24423501138.m 0 !037341627.fi 25,461,0{4,765.@ Bank lnler€sr Grant in Aid General 335143962_60 11283746.39 29,724,6T).7A 3r/J5238f,,n 5 Miscellaneou5 lnaome Grant in Aid General s1344105.99 u57497.53 914767a.77 67,]51,276.25 SUE-rotal(S) 6114E958414.59 1774124r.92 263293148.55 6379116310rr.05 5 Grand IESS rotal AMOUIIT Actual Expcnditur€ during the F.r 20t&, 65481289460.09 282823103.85 322s621482.98 r- 5898!)734046.92 Grant in Aid General 59,713,130,614.54 5,112,043.90 L71O,974,151.47 62,489,1s6,861.91 B Outstanding ad\Idncc as on 31st M.r.h,2017 Grant in Aid Gen€ral 894,582,384.30 71,014,443-45 7 ,686,827.15 1qt4q41q) 60,607,812,998.84 5,112,0&t.90 2,8/,3p28,@6.92 63,455,853,689.66 7 Er.r.s/O€ficit of [urd I Grant in Aid General 27,451,133.24 (268,718,m0.89) 237,992.553.65 13,2123c!.fi| Unsp€nd Eelance as on 31 Marrh,2017 Grantln Aid General 4,900,929.s94.49 8,993,019.06 619,645,439.71 5,529,608,053.25 l. Cdtif.d th.t out of Ri 37t9a28(X47,m (Rt TLiE thoa..ldr Scrvcr Eudrrd f,iglt, NirG crorc. Fourty T?o h6 Eigrq TLo.t &r! tir hundrd Forrty Scvcn rEPG.. orly )ofc DiirAil G.n.rrl !.rctiorcd/Eccjv.d durirg ttc yc.r m17-lt io l.voor of UJ. Educ.aio! for Att Proi.ct Bo$4 Vidy. BhsBi[, Nhhrtg.njlmknow-226q, Vid. Mirltry of Eudro Rdource DlvelopE.rt , DcFrhcnt of Elemen.tory Edscrtior id Ua.rrcy Ncx Ddhi lSter Ncr nolcd .g.i!.t e.ch .!d R!. 25a51fi,1765.m (fro ThoG.nit Five Eorrtrrdr Fourty Six crorc. T.o hcr Fowty trour tio.!.rd Scvc! irldrtd Sbt, Fivc ) Grtri h Ail G.errl ]tt.ivcd l' St lc rhrt fro! ttc d . goveraocrt. !!d R!. a,a,€ct665.()6 (forrty troor cror. Forrty Tnrc. hct Fiv. thorttrrd! Sir Erdr.d SLty trivc ud Sir p.irc oob,) o! rctrut oflrtcrt't rlrd oitc.lhreolt iscod€ e.rE d durirg thc Friod 0t- (X-2017 to 314l-2018 rd R&36049{1559.a9 (ftrtc hordred Sirty cmrt fosrty Nirc lrc. trourly Om thounnd Fiv. huldrcd Fifty Nim r Foorty Nirc P.i!. otrly) or |.co[rt of cnlpcrl brLoc..nd f,!. l5t516l{t0.37 (Om f,ord.cd fifty Eeht cror. fifty On. L6 Sirty Or. tf,oBrrd Forr hrEdr.d T.tr rDd ThirtJ, ScY.! !.i!. ooly) ts ope-ring.dvrrcc ofli. prwiorr y..r,t SrE of Br. 63,155E36E9,65 (Sir tlorr.rd Thn Eudr.d Forrt, trive.tor.. Sitty Eight b.! rifty Thrcc tiolrt.d.ix lErdr.d Eigtty Nin. rld Sirty Sir p.br orty) ofcr.it in Aid cd.r.l ht! b.." rtili*d for tn. porDo.c for rbich it wa! $rcti!.d md .Eolrlt ofRr. 55296{805316 (FivG tordrcd trifty Two cror6 Ninty Sir lrar.igit tnoo!.rd Fifty Thre. .nd Tscoty Sir p.b. only) r.-E.iDirg undilizcd .t ti. y..r .rd will be .diolt d toward! tl. Gr.nt- itr -Atd pry.Hc drrirg thc yc.r 20I &19. 2- It it dro c.rtili.d thrt out of .trourt of R!63456E536E9.66 (Sh thousrtrd Thrc. HrEdftd Fourty Fivc.ror.! SLty Eight hc! Fifty Thr.. thoBrnd sir houdrcd Eigtty Nitr. .nd Sirty Sir p.i'r otrly) shor! .! utiliz.d ,.ccourts for.n .mount of Rs.967696t27.?5 (Nitrty Si! cror! Scv.trty Sir Lc! Nitty Six l[otrr|rd Etht Lurdr.d Tw.rt!' S.v.! .nd Scyclty fiv. 3w.! p.isr onty) of cr t itr Aid ccr.rrl .r! y.t to b. ftc.iv.d froB inpLm.rtilg oritJrg.lci.qwli.l hr! bcc! .llow.d to b. ..ri.d forwrrd. 1 Certifiod thst }t! bave satisficd ou$€lflhat lhe corditions on which trc Grant-h-Aid wEs sudioned h.ve beefl ftlly ftIfiled rnd cxercisad thc following chacls to s€e thal the monc], wls aclrrly utilized fo.lhc purpo6€ for *iich if l ls sanctioncd. I ) 3/ ) ) @ ) ) X sdcHscqrdsadi 1- Auf*d Sffi dL.oulB (C.oycdd) 2- t &ercdfbabs $ EoF6s e?(lt + Adn Repde l.rq,tEr l.!(E. l. ,1 Dde 31.10.2018 L^_ Addltlonal Proiect DirEctor Stat€ ProjectDlhqto, - (+h- ^-'-' ft-6 ;;i,, r-' arrrfiB cslrm^rE ql h tdadandbooti.rerarn eb F!O!.d h! t. t r.FFdad badirdt Dio:31.i0.2018 For lus JTENDRA AGARIVAL E ASSoCTATES PI&6: I-uckw iChrrt6..d (F.R NO. Prtlc L[ to. 07219 I * ) ) ) ) ) ) ) ) _) ) ) ,) (e"4) SARVA SH|(SHA ABH|YA]{ (5.5.A.) U.P.EDUCATIOT{ FOR AI.I PROIECT BOARD Vidy. Bhatxan,t{b@an tld(nou(U.p,} (Excluding Di r€ctor Basic Shiksha parishadl Name of the State-Uttar pradesh Sl.No. PARTICUI.ARS ssA NPEGEI (GSV I E3lance TOTAL Cash at Bank in Air-Capitd 923601920.62 0.00 B Fund in Transit 0.m 923,fi7,920.62 Gral in Airc4itd 39770m.00 0.m c 0.@ 3,9n,w.fi Grant in Aid{4ild s37213924.m 0.m 0.00 537 21j,924.m Balance 1464792844.62 o.m 0.m &{4n2 .62 2 G.drl in 0.00 0 3 turd5 Govemmem 0 lJttar Pradesh ii Aid-C4nal 0 0 4 &.k lnteresi h Ailc4tlal 32508076.65 0 5 0 32,50a,O76.65 Cr'd|l h Ai+C4fld 1726865_70 0 0 t7 ,206.865.70 4977444) 11 0.m 0.00 49714942.35 Grandrotal 151450Tt,l5-97 0.m 6 TE99 AMOUl T 0.@ $1450785.97 the 2017-1a Grdnl in Ail{Citat 731,531,181.m ) 0.00 0.00 731,531,181.00 I 3ln Gla[ in ) 532,804,739.00 0.m 0.00 532,804,739.m 1,264,335,920.m 0_00 7 of tun<, 0.m 00 3,212,30/.N 0.m 8 Balarre as on 3t 0.m 3,274304.fi &rnl i,n Ai,'C4nd 253,444,170.97 0.oo 0.m 2534U170.97 l' ccrlif'd 6'r olt of Rrom(nlaRo oiy) of cr.rr ir atrt crpia.t A,, PmiG, B€r4 vktvr Bht,ti YLrt&uiJr&o.-,z5(p, rr.lrfcrlR(frrd drrirS ftey..r 20t7-lt ar lworr of uJ. Educ.rior for rod uLr'cv DevchpE rr , D.!.rt'enr or Eboerdory Edocrdo! Dclhi r''r&r No.. trot'd-rc.ilrt-.rct."an"lczrii;j'fo""i"il*ffi,r**".""ur@.ThootrndrNile "*;;;;ffi;;;.*r.. 'N'w tv'o rrd Ttldy Fivc prilc ootr ontr) on rccorir Eundrrd Fourty 927s'az[62 (Nhty Tio crcr' scv'rtv Fivc t"s of In,.".J, -a .U.n "._ i"L.. -_"u aln"g *" p"riod 0I-{X_2017 to 3t_A_20I8 trd Rr sct-,y 4r, mo-ra rld R!. 5}zt39x (RrF"rftv Ttnc cmre rror, 1a6 6.'rrii; rii." a*l-J rT-g .oo aory ,',o p.tr oory) or rcror.. of l,"rErr D.rrrc. ,r-;; i;-E#r"d ;;ty Foor rup... orry) y"rlsoEofR!1264t3590(Rr'(hehundirwcrtysLcrorcFoortvltnerrcr,.,r-;ao-"o*nir.hudftdrweltynp.e.orry)ofcrriIr ., op.riry .dvrtrc. of o. prwiour aidcrpitdb'!b"!'r,it'dror.ocpurDc.rorrli:r'r,;;;;::;;;;;i"ii.,'iJLrrn,cr..nq,rivccm^ oirq Fo* r.., por y rosr fJfrT"H;;l#r:."tv td Niotv ..v'! Fi'r oolv) '",,.ioi.s *o, ; ; Jo f..?Io ",, * ,;"r- .ow.rd, ne cr..r- ir -Aftr D.yrbrc 2- It fu c'rtill'd ttrt oot of l|rroont of R$12{4335920.00 (Rs.otr. hutrdrrd 'bo thous'trdt rtd.trty sir crorc Foorty Ttrc. l.ca Thirty fiv. Nitrc hoodr'd rwctrtv mpc.! orly) stown rs ltitiar.d ;o;;f";;;;;rrt otR*73153118r.00 (R& scrty h". tiirty orc tor"rd otr' hond'd Eiqhty o". *p."" o.ryl.ii-ot i, i,i6ilo,.* Thrcc cro,l! Fift..r Eri!y'.g.rci.!, Whi.t hrs r., b. Ec.iv.d fro, irrpr.E.nrirg bccu eltowcd ioL cerri.d forw.rd. " l ll Cermca Oa.,,t t arc sarisficd omclf dl,t ttc cooditirtrs oo !,hi:[ ttc Graoi-ID-Aid ess s.ocM tavr b€€a ftlly fulfilled and that we have lcxcrcised drc fu[owing checr. to s.e thar $c mooc, wsr a.rurry utiliud for 6e pu.p6c ) for whirr it lr.s sarcriotr€d. ) tol I8t ,!,, *l ) ) @ I Xffi dCl*oertiod- 1- Ad&d SbErslts d /A.cou|a (Coprqdced) ) 2- UEr&tcdfu 3 frogEasRapdt ) ) + Ad R6por t farq.ind]l t-6cr. D*:3r.10.418 #* fto ft.rro' Additional Project Oi.cdor .Vl *""fr*dffi ftaJ qfuq{ h}"r6 rr-q ) Boqo r.n d q fu, l_ ffi i! €Uor !l B tll.r arorront oaet.,n retrgdd cerm tt sR.er-"rr Fs cR,yE lrrD@ o, no6 bet! ll lrtEFqd d! sn tl y oG. 0*:31.102018 For Ik JTE}IDM AGARW L I ASSOCTTATES rchand"d ,| hE .^ Ia[ ih. 072529 *( * ) , -) ) ) ) ) I @ I sAtV s8lISr'tAAtHtY n lssr.) u.P.Eotramx aol ar ?mrccT 80Ano vldy. 8lE{-.n,ilah.tt.t|lbdnor lu.p.} sTATTMENT OT AOVA'{CIs O' TNE DETN-lcTs A5 OIt 31ST.MAiCH.2O1E. SL.NO, fiaM€ of olsIRrcrs oPo (Gen..al) DPoIC!pital) OIEI NPEGET IOTAL 1 14556297 6126500 ( 416600 s1841310.@ 2 0 0 0 o 113140@.@ 3 I--j- 0 o o sstl330r.@l 7618479 I zyssgl 10824!O 0 33752496.@ 5 17565857 1176@0 94u420 0 198527'rO,@ 6 12671@9 142750@ 1514!50 0 5461626.50 7 2429124 204750O o o o_00 I 24642@ 0 150605_04 0 24642@.@ 9 4299818r 2499540 263661 0 59246182.@ 1o &tli. 59327130 234740@ 168!l@ ) 11 2391@ 0 f ---n 0 0 417394@.@ 258621@.@ t2 t3 258SO0 1326000 .---- o 206a8@.@ 14 2724747A &439@ --------l 3435780 2777@ _o] 0 35661900.00 15 l6 7234692 {L20763 f-l 697@0 lo 53002696 0 35301243.0O r---------5 f. 17 13234600 l ---:--------; o 0 7!52323a_@ 2046a021.00 18 11639550 1944A 19 2A I 108a5989 zs3loooo r__--_- I 65352m1 869700 0 o 0 0 22964722.@ 162713@.00 8627700.@ 21 2943380 1265860 0 268493@.00 ,7 0 0 0 o 27@23@,00 ) 23 14508450 0 0 0 t93a107 m 24 620a67 0 1069610 0 2142aa1a.@ ) 25 375!600 1200c@ t ,4r5r33 ----- 0 17903226.,10 26 f ) 27 2a 29 f.t!hPlr. 103a1a50 1900000 6467t11 14593000 2040@ 0 1971443 94ADO 0 r---- 0 33166043.@ 25486600.m 13583800.()0 85000 0 0 o 78a5020.00 30 qL.rip!r u969roI 0 o 6800900.@ ) L3r 12 9r8. fi.aBr 500@ s7423500 0 165120 0 ,rsl?r@ool 0 0 5a613915.@ 33 195@@ J 41o4oo 0 0 410400_@ ) 34 35 1362591 0 o 0 0 432.4a@0 30078a0 0 13183742.@ 36 0 0 0 ) 37 14556297 6126500 0 0 0 106811@.00 11651200.@ l3s 7545467 0 o te3ro6cool f3r-l 0 2128000 1223360.75 o 0 ) lan 515140 o 0 0 3084990.75 1555:15@.@ l4rl 39654@ 3720@ 15047@ o 239646i! OO 42 43043855 0 2071933 o 17171980.@ 43 !4nStinm iras.r rrl8.ni 56920@ 19042530 ----------l 0 0 ol 0 0 12197522 0.00 (n a5 0 0 0 0 o,@ (!$iNiga. 0 o 0 0 893a67.00 bthimrEr $.n 150230@ 35,1oOCr0 u505a1 0 30000@,00 ,a 2554655 0 0 0 22676a78.@ 49 61307@ 0 1632@ 0 0.00 50 51 1950@ 11569185 ----------l 0 490515 0 0 27U2289,@ tt M.inArn 5791a7 0 331059 0 0 8131990.00 538'14@.00 ;: q I ii3i I )t I- . ia.,. crl * ) ) ! @ 53 5992455 2853000 1412320 55670@.00 54 10050700 $31a000 474500 21197155,@ 55 865987 0 o 0 o.@ 56 MiEpor 1084169 1495880 o 37119164.00 57 2220033 744o0d 0 0 339717r8.@ 58 112373@ 0 180800 0 134a3970.@ 59 P.&lEhel Naa.r H.pu. 0 3890@0 o 0 D76Aa32 m 60 0 o 0 0 2999@31.78 51 Pnblddh tLgar Sh.ftli l92ClO@ 43138rr.t1 7@25 0 298129005_@ 62 o 0 467s9L1a 0 o.0o 53 295600 245423430 61()5@ 0 24130@.00 6045456 0 0 6203{OO.@ 65 0 57660@ 3195200 o 1l9fr16-@ 66 14879906 360000 0 o 23sa7,OO-lD 67 0 0 0 o 6769X727.@ 63 243177@ 1116000 0 o 24?757a.@ 59 s8114232 10118{!O 602000 o 255296@,@ 70 29797090 0 0 0 32135560,@ 7t 3286420 0 0 87070143.@ 72 39735a34 3637001 1455700 o 295780@,@ 73 a415{. 0 o 0 5553525.@ 1@20 2215@ 4781350 0 0 o.@ 15 72825s o 0 0 21433106,@ 5Us rorAr (A) 1002000 ,3E316550.00 932801139.N 415!1u7.57 0.@ t92:!040552.41 Nafi € olth€ lnstltutlo.s 1 Dire.td of 8.s'E Eduetion 24772a14.@ 0.@ 0.00 0,0t 28772014.@ 2 & Ahern.!ive Eduetion 377809.@ 0.00 oto ------ o.ool 37,409.00 Padrh.4up FqBa3ic Shiksha 3 alhhaEdF€cn ls saL'y) o.@ at 5 oiKidJtEMAT Alhhab.d OrlttorjcERr, U.P.LEloo* 263584a-73 0.00 0.00 o.@ 0,00 o.@ 0.m o@ 25a5ga.73 64917660.@ 0.m 0.00 0.00 6A'175@.00 6 1595782.m 0.00 0.@ 0.00 r59tr82.00 7 U.PJEEurr.IErion Bd 7234520.m 0.00 0.00 o.0o ,234520.m a Oi.*rn Madtlyrnil Ed@rid 18176.@ 0.lD 0.00 0.m 18176.@ lo.n to 8.st t/e M.d|tl.hil S,t*!h. 9 q0o 13149.@ 0.(x) 0.@ l3la9.to 10 -1829529.@ 0.00 0.00 0.00 -1E29529.rr0 11 F".thaF Pustat Mhik d,uP,Luck;; 5047t1_00 0.00 0,00 0_00 504731.@ Adhilshar Uchdte S,hil5h.6r Onrhn t2 0.00 0.m 0.@ 0.00 0.q, 13 Ir*id elih Ptullffi E.t -4rto7.@ 0.@ 0,oo o00 -aror.0o t4 s.dte B.i: shaGtE PrtlP(u.P 425916.@ 0.00 0,00 0.00 425916_00 15 -64513.@ om o-@ 0.00 31513.00 16 tu,SaelBdtut otEdEtbn 0-@ 0.@ 5UI TOI^[ (E) 0.00 10859r156.7! 0.00 0.00 om ua59rl55.r3 IOrAqA18) 10020,00 845913r05.73 sl2toaTiq.m 1llArt 7.S7 0.00 203163I,09.16 sIAIlt EXT Of AITVAICIS Or IflE OtSTirIs AS OI{ rtST M lO+mll {O!! ol 8.<.,i{louoo of r.y20r-2@} 5LNO. NAME O' DISTRICTS DPO{6.r.nl) Dm lc.plt.l) DIET NPEGET TOIAL 1 9840@.@ 0.00 0.@ 0.@ 9440@.00 ? 439@0.@ 0.00 0.00 o.@ 439000.@ 3 laz rrcA&r 290@O-@ o_@ 0.00 0.@ 290000.00 4365@.@ o.@ o.oo o.m 436500.@ 5 ETAH 0.@ 0.@ o.m 5400@.@ 6 1184000.00 0.00 0-@ 0.00 11800@.@ 7 I(UsHI NAGAR 3150@.@ o.00 0.00 3150@.@ 8 590000.@ 0.00 o.ool 0-00 5900@.00 9 58@.@l 0.@ 0,00 0.00 6A@0.00 10 325280.00 0.00 o.m 0.@ 325280.m 11 0.@ 0.o0 435750_@ 0.00 suB Toral l€) 0.q) sn97u.u o00 /(l5150.m 0.00 52r5530.00 t5.AApvANCE(pPcri+prtT3+ Ao B.rtc) N.P.E.G.ELADVAXCE 1427{87123.30 0.00 \ e 't TOTAI ADVANCE L127.487.123.:ra a * --'-k* *, '36 ftzlao A&fitu .1ProJ.ct ob.do. < rd;EqcdPiir -;;q,*t6, fte?r i o) iA\ RE-rr T=- - o saRvA sHt(sltA ABHIYAT{ (S,S-e"} U.P. EOUCATIO]{ FOR AI.I. PflOJECT BOARD \/"idya Bhawan, ir$atgani,l,lcknow(U.p.) t,tAME Of tHE SIATE:_UTIAR PRADESH Sl.No Sourae oI Fund tn ssA I{PEGIt (GBV TOTAI. 1 C3sh at Bank 3580285204.59 2s8141976.03 498824210.49 2 4437251391.11 90,573.444.Cfr 1827800.00 767 3 U 952590Aq OO 2,026,165,241_53 5112083.90 9 2122375331.17 TOTAI 5!e1,1L3,a]0.12 26t0a1Is9.93 592,690,m4.€ 6,654.895t14.4A -4'l from ndia 0.00 1556315440.00 37894280At7.00 5 Governm€nt t ttar 24.423.50r rtr 0.00 1037543627 25461044765.00 6 Aank lnterest 368,652,039.25 11243746_39 124,679.7a 7 Mi$ellan€ous lncome 409660465.42 69 6451497.53 7 77 TOTAI. 84360141.99 51198573356.94 17741243.92 2632931418.55 AL FUI{ 6!849345019.41 Application of fund (&penditure) 797 .06 282,83,10:].8s 3,225,621 &..* ,89 Appro!/ed AWP& B &p€nditure lncur€d S.virBs/ Erc€r3 Sl.No. lffluding Spill over 8 each ers 5a la & Hon ora ,l um f Shil(sha M it.a 179,730,509,mo.00 42,470,156,7&.56 136,9m352,239.44 9 PART TIli,tE INSIRUCTERS SALARy 3,113,275,mO.00 2,6t7 ,231 ,347 .99 495,0320s2.01 10 TEACHERS GMNT 2U,667,W.N 449/a637a.fi (164,819,378.@) 11 SUPPORT THROUGH ELOCK RESOURCE CENTFEruRC 420,998,000.00 492,071,149.& 72 ACAOEMIC SUPPORT TH ROUGH CLUSTER RESOURCE 171,073,149.N) CENTRE N .R.C. 181,478,000.00 189,040,676.00 ,s67,676.m) 13 sPECH- TM N ING FOR N STREAMING OF 0iT OF scH00t CHITDREN 17 42,111,000.m 37,593,413.00 4,417,5a7.N 14 FREE TEXT BOOK 2.2@,752,M.ffi 1,913,152,U2.N 295,599,1s8.00 15 INTER\€NT'ON FOR CWSN (lED) 643,155,000.00 395,132,800.m 244,022,2m.@ CIVIT WORKS 8t1,078,000.m 731,531,181.m 122,545,a19.N 71 TEACHING IFANNING EA,IPIJENT 16,000,000.m 15,815,lm.m 184,900.00 18 iIAINTENANCE GRANI 1,199,983,000.00 1.054,512.112.6 145,410.888.00 19 GRANT 949,575,000.m 921,862,s00.00 27,772,5@.N 20 RESEARCH & EVALUATIOTI 252,887,000.@ 3,558,019.00 249,32&981.00 27 PROJECI MANAGEMENT COST 1.012418,000.@ 456,s73,&1 .77 520,844,132.83 22 Eli,lls CELL 140,m0,000.00 135,401"451.00 23 ENHANCEMENT PROGRAM 3,@4,360,000.m 131,197,242.fi 2,973,162,75a.6 24 COMMUNITY MOSILIZATIOTI ACTIVITIES 1,012.000,0m.00 169,219,332.32 u2,7&,€67.6A 25 INNOVATIVATION HEAO 375,000,000.m 75,298,71a.59 299,101,281.41 26 TRAINING 288,905,000.m 256,080,552.00 32,824,44a.W 27 UNIFORI!{S 5,484,053,000.m 6,996,219,392.s9 (s12,1 9) 28 COMPUIER AIOED EDUCA TION IN UPPER scHools UNDER INNOVAIION 375,000,000.m 113,153,935.m 29 RlEneimbusemeflt of Fee 0.m 30 TRAINING 287,834,000.00 120,352698.85 167,476,307.15 31 State Com ent(sPo 550,000,000.00 319,848,717.47 230,151,282.53 12 NPEGEL 0.m 5,112,083.90 (s,112083. 33 KGBV 2,T10,914,163.47 678,393,836.53 t m5r8135,0@.00 63,2:10,588,(x2.91 L43,56'0,557,981,O9 c Balance ssa IIPEG€L KGBV TOTAI, 36 30,725,437 .24 (268,718,m0.89) 231,992,563.65 0.00 37 Cash at Bank 5,O92,@7,276.46 6,534,419.34 619,682,594.71 5,7 11 38 Fund in Trensit 62,276,489.fi 2,45&599.12 2,845.m 9,737 ,933.12 39 1,427 ,487,123.30 73,014,443.45 75 TOTAL t6xu,585,325.00 l2s9,724,9aLBl 930,592,446.81 7,283,554,7:n.9A 1)rhe above statement ha! been prepared on the basis of the Audited Finan.ial Statements for the finaocialyear 2017-18 and is subject to our Audit report issued thereon. 2l Ih€ expcndrtrl! (ldrdiry adyanc6, irdud€s ce.taln adrGtrnent of openlng adt/anc6, thus h erce€dr th€ finardal y€or 20t-r& As per repon ofeven date. Fof Us JTETDRA AGIRWAL 8 Ass(TlIIEs i"5 (Cha&.ed (F.RNO L [inance Controll€r A.P.D. State a': i{.,rii.i' l f,em. No. 0l25rll (+iYr ftie) D.le:3l.loall ft-m ft"ir-6' E :.' @ SARVA SHTKSHA ABHTYAN (S.S.A.) U.P.EDUCATION FOR AtL PROJECT BOARD Vidya Bhawan,Nishaganj,Lucknow (U.p.) STATEMENT OF B(PENDITURE AS ON 31ST MARCH 2018. 5t.NO. Name of enses Amount Rs) 1 Te a che rs Sa a & H o n o ra n u m for s h I ksh a M itra 42,810,7s6,760.s6 2 PART TIME INSTRUCTERS SALARY 2,6t7 ,237,947.99 3 TEACHERS GRANT 449,486,378.O0 4 ACADEM c SUPPORT THR OU G H B L ocK R ESO U RCE CE N TRE/UR C 492,077,149.OO ) 5 E M c SUP PORT TH RO U GH CL U STE R RESO U Kt, E CENTRE N P R L, 189,040,676.00 6 SPECIAL TRAINING FOR MAINSTREAMING OF OUT OF SCHOOL CH ILDREN 37,693,413.00 7 FREE TEtrI BOOK 1,973,152,842.OO 8 INTERVENTION FOR CWSN (rED) 39s,132,800.00 9 CIVIL WORKS 731,531,181.00 10 TEACH N LEARN IN EQUIPMENT (TLE ) 15,815,100.00 11 MAINTENANCE GRANT L,054,572,112.00 L2 SCHOOI GRANT 921,862,500.00 13 RESEARCH & EVALUATION 3,s58,019.00 74 DPO MANAGEMENT 496,573,867.17 15 EMIS CELL 135,401,461.00 16 LEARN N G E N H AN CEMENT PROGRAM(LEP) !31,197,242.00 77 COMMUNITY MOBILIZATION ACTIVITIES 169,279,332.32 18 INNOVATIVE ACTIVITIES 75,298,718.59 19 SMC/PRITRAINING 2s6,080,s52.00 20 UNIFORMS 6,996,219,392.59 2t cot\4 P U TER AIDED ED U CATI o N N U PPE R PRIMARY SCH o OLS 113,153,935.00 22 TEACHERS TfuqINING 120,357,698.8s 23 State Component (sPo) 319,848,717.47 24 NPEGEL 5,112,083.90 25 KGBV 2,770,9L4,763.47 Total NPEGEL,KG 63,22O,6a8,U2.9L l- Finance Controller 6, ;-.lenl A.P.D. Statp P'?.JJ9*ffiH'- (*dv m*, \ rfB Dd;/ rq qfutuqr Bi*o :jcro gril d frC htit r,i-i.-l--*Eir qfus l:ij;t: @ I E g tsE u; Ee E EE qE 9: .in :> E \- b.- h: F c ! $Er .F 6.g 5; ) E 'TE a ) gE !g -9 ) g A -;9 fbXoo i* li6rtsg Fiti* e* A g2 I :: u::2 c n !r55E. I a c SE 5== 3 E=E 3 6' EI <9 9 gE i E t!* gES-E " l6' 3 A:lr !: das s; 3da I s el S gfifiE?H- 56 E, u gdr: c il 9: P E E E E 9 3 - ! t: q- i; .., 9E $ a tt & bE' E .c. ! pb I 9rs a :e I ? F 2 3? (Jl, E s t Eg' . \ E6 a\ 8T s3n 3t Er qE e; ? I € a E8! oni d 5l EI .9 I @ 3 q 833qc 5dH'E e.E=3 r /\aI : F E h-B !i Y }- E ; - ) E E,IT; ) ?6 ) E ! ! ) z ! p E !* Lf s I ! ifi9i € !iE.i o; l!; ai> F I t;s -qr9 il' F. -4.o 2j5 <5 o @ 4 sEg ...i Y ct f F 8& := !a s'E $ SE u_q --4.a 2 i -cb 3c gE E gE .E ao HE F 3;' s oF :i oq E HI.g R P E: Els 6 e.. g.Y < az az Q zr $6 fl5E* E8 !2 rl g 1,ts\ :E 3l o ; tr: Eg Etg *3E5 5Aa': ES t (9l o H,g s _q !eE = E !9 5a E 3o z 5' e :3 E., i-9 -z .i i3 !P; I;; = 6d -E€ ES @, c s& a IF : -r^El 8i N. qc \ dra = s ) ) E E ,) s; o9 E !5 EE E :E E t !o Elo o s (, g9I g! t- dq q EI6 E 9;; qa: !, Ei (, 6 rt ?tro .ta s* :!g = s Ec 5P ) 33: gR qq \ x .u.3 -s! 3 3; 6g s& riE 95 'i 2 jE s€ (, ao c f F -9-\ ,6ar F *i RA +ai i1r p s€ ,Ja 11) ? Fg EE EE t.g !i cii e€ E6 P' ) 3)1 t ! 9g e s E B* r lc ! :.[ I !ii E pE 3 !i5E +o ! o s = o a-- 3 S :E i X S EE 33: * p a > Ei i9 x5 <1i ;.! E =a: 3;E 6i= E9 ie =;i 1E-. EE 3t 6ig. s€ o EE NgB s€ I d-9 -+ : /1. .1 t !r! o9 gE zA E.g !r: E' g E E; _rc 5! ri q it -eE o: t EE A EE -sF E EE ;!! :?e ; s€ o 5gE.:l9 ES F33 -d H9 EE3 Eg. g= o et s g!r9 ! iE n$ E: gEEg !! \ ,:,i= 6E = F! s; ! :i : : 8S 6ra KASTURBA GANDHI AWASIYA BAIIKA VIDYAI.AYA PROJECT(KGBV) U.P.Education For All Project Board Vidya Bhawan, Nishaeanj,Lucknow-Uttar pradesh Schedule.A Details o, Fixed Asset as on 31st March 2018. in Rs) Sl No Particulars Addition Durint the Opening Balance Total Year r 1 SchoolBuilding 3349862761.90 28,66s,600.12 337 852a362.02 r 2 3 Electricity/Water Charges Boundary Wall 8860750.00 73051727.00 114,175.00 4s0,000.00 897492s.00 ?3507727.00 4 Eorin&/Handpump 35751135.90 46,896.00 35798031.90 -) 5 Furniture & Fi*ures ) I r 792263993.52 30,338.00 197294331.62 ) Total(Rs) 3659790368.42 29307009.72 36A909?377.54 ) Fo. M/sJITENDRA AGARWAT & ASSOCTATES (Chartered _:'.: l (r.R.NO. o (Financ€ I Coitroll€.) (A.p.O) b (state Prote(t.Diredorl Mern. No. 072529 *I (tlv tual ft-m tuir-o.' :., , .,4_ ; d iH\ Qm ':.), .- **. ar!---: Date:31.10.2018 Place: Ludoow @ Details of Cash & Bank Balances at Field Level {KGBV} As on 31st March 2018 Schedule-82 Sl. No Dist ct KGBV Bank Balance as ,1 on 31/03/2018 Ag.a FATEHABAD 10237s5.00 2 4glc FATEHPUR SIKRI 1263084.00 3 Ag.a JAGNER 481854.00 4 4gra PINAHAT 714037.00 5 Ag.a SHAMSHABAD 1173/.14.O0 6 49ra ACCHNERA 491846.00 7 Agra AKOLA 513704.00 8 Agra BAH ) 859615.00 I 4gra BAROLI AHEER 731256.00 I 10 11 Agra AsG BICHPURI KHANDOLI 487229.00 501317.00 12 Agra KHERAGARH 463388.00 13 Aora SAIYAN 393800.00 Total 9098299.00 14 4ligarh ALIGARH MUNI 684045 41 15 Aligarh TRAULI 604534.15 16 Aligarh BIJAULI 539335.00 17 Aligarh GANGIRI 371951.00 18 Aligarh AKRABAD 't9 686844.52 Aligarh CHANDAUS 916078.79 20 Aligarh DHANIPUR 636077.66 A,igarh GONDA 760255.U 22 Aligarh IGLAS 691S57.89 23 Aligarh 559641.33 24 Aligarh I KHAIR 1170115.27 Aligarh LODHA 861196.18 Aligarh TAPPAL 961090.17 ) Total 9443122.71 27 Allahabad DHANUPUR 54316 28 Allahabad KAUDIHARI 948.87 29 Allahabad KORAON 761124 30 Allahabad KOUNDHIARA 890274.48 Allahabad KAR 820386.48 32 Allahabad BAHADURPUR 907412.07 Allahabad BAFIARIYA 652303 34 Allahabad CHAKA 266188.85 35 Allahabad HANDIA 1057471 Allahabad HOLAGARH 70a707.49 37 Allahabad JASARA 23/'902 81 38 Allahabad KARCHHANA 498960.24 Allahabad I\4ANDA 20677S0.8 40 Allahabad 995S31 Allahabad MEJA 1985442.21 42 Allahabad PHOOLPUR 't30s359.6 43 Allahabad PRATAP PUR 106t800.14 44 Allahebad SAIDABAD 547100.2a 45 Allahabed SORAM 616444.44 46 Allahabad URUWA 1089419.,r4 Total 16529283.20 47 Ambedkar Nagar 252372.3'l 48 Ambedkar Nagar BHIYAON 331032.16 49 Ambedkar Naoar KAIEHARI 5U243.71 50 Ambedkar Naqar BHEETI 123014.59 51 Ambedkar Nagar JAHANGIRGANJ 174990.7',| Ambedkar Naqar JALALPUR 140316.16 Ambedka. Naqar RAMNAGAR 815737.71 u 4mbedkar Nagar ANDA 384139.56 Total 2805846.91 55 Azamgarh HARRAIYA 1040689.70 56 Azamgarh MAHARAJ GANJ 6'10786.00 57 4zamgarh MARTIN GANJ 1457696.53 58 Azamgarh MOHAMMADPUR 1085878.00 59 Azamgarh PALHANA '11 18704.00 60 Azamgarh SATHIYAN 368320.00 61 Azamgafi IRAULA 1095478.00 Azamqarh IYA 826331.00 63 Azamgarh AZMATGARH 732327.00 64 Azamgarh BILARIYAGANJ 934401.00 65 Azamgarh FOOLPOOR 1422498.25 66 Azam0arh JAHANAGANJ 1069319.00 67 Azamgarh KOILSA '1310236.09 68 44amgarh LALGANJ 1443249.24 69 Azamgarh MEHNAGER 1953692.00 70 Azamgarh PALAHNI 1645674.33 71 Azamga.h 1473812.89 72 Azamqarh RANIKI SARAI 1974937.00 73 Azamqartl TAHBERPUR 1198168.00 74 Azamgarh 1045298.00 75 Azamgarh THEKMA 2215617.00 Total 26023113.03 76 Badaun PASAF PUR 306377.2 77 Eadaun AI./IBIYA P 11289 78 Badaun M EOARD 924 79 Eadaun BISOULI 5611.2 80 Badaun DATA GANJ 20672.2 81 Badaun 2254.6 a2 Eadaun NAGAR 94695.2 83 Badaun IAGAT 103838.2 u Badaun KADARCHOCK 702 85 Eadaun IANOO 5680.2 86 Eadaun EASWAN MUN EOARD 26153.2 87 Badaun 81499 88 Badaun PUR 63.2 89 Badaun SUMRAIR 3379.2 90 Badaun UJHANI 1919 91 Badaun UJI-IANI M BOARD 11 92 Badaun USAMA/A 38322.2 93 Badaun VAZIR GANJ 18386.2 Total 721779.80 94 laghpat L4uniBd m294-01.59 95 laghpat CH 91840't.59 Total 1947803.18 96 Bahraich BALFIA 464813.79 97 Eahraich CHITTAURA 54111 98 Bahraich FAKHAR PUR 96507 Bahraich FOREST ES 265057 100 Bahraich HUJUR PUR 315257 101 Bahraich JARWAL 18549 102 Bahraich KAISER 45118{ 103 Bahraich MAHSI 236712 1M [,IHIN 6'11264 105 NAWAB 87834 106 233915 107 RISIA 480439 10E SHIV 135071.04 109 Bahraictr PUR 1 110 VISHES 42135 Total 3646143.83 111 Balia BANSDEEH 181612.00 112 Ealia MANIAR 809319.00 113 Salia MURLICHHAPRA 1457125.00 114 Ealia RASARA 780't't.00 115 Balia REVATI 118130.00 Balia BAIRIA 819158.00 117 Balia BELAHARI 936712.00 1't8 Balia BERUARBARI 377028.O0 11S Balia CHILKAHAR 72151.@ 120 Balia DUBAHAR 315615.00 121 Balia GARWAR 38783.00 122 Balia NAGARA 215750.50 123 Balia NAVANAGAR 291239.50 121 Balia PANDAH 384358.00 Balia SEAR 322536.00 126 Balia SOFIAWN 57957.00 Total 6475485.00 127 ]akampur ,LRAMPUR 3496745.09 128 Bakampur BALRAM 1 1.23 129 lalrampur 231402 130 !9!rampui GAI BUZURG NSRI 2161 132 Balrampur 44211 133 Balrampur 122507 1U Balrampur REHRA BAZAR 't028005 135 ram SHRIDUTTGANJ 766343.07 Eahampui TULSIPUR 172813 137 UTRAULA 321 Total 8311812.39 138 Banda BABERU 1 181,027.49 139 Banda BISANDA 140 Banda KAMASIN 2t7,016.75 676,1s9.t 5 ( ,<\ '(gl 141 Banda NARAINI 40,542.69 142 Banda BADOKHAR KHURD 135,2'11.99 143 Banda JASPURA 90,387.99 144 Banda 72,866.04 145 Banda TINDWARI 3t4,231.54 Total 1728163-6/. 146 Earabanki DARIYA BAD 192020.00 147 Barabanki FATEH PUR 190441.00 148 Barabanki HAIDAR GARH 20077.68 149 Sarabanki MASAULI 176497.90 150 Barabanki NINDURA 455975.86 151 Barabanki PURE DALAI 37747.56 152 Barabanki RAM NAGAR 47774.00 Barabanki SIRAULI GAUSPUR 42226.00 154 Barabanki SURAT GANJ 40281.00 155 Barabanki BANI KODAR 348170.00 156 Barabanki BANKI 215723.33 157 Barabanki DEWA 170117.00 158 Barabanki HARAKH 172171.00 Barabanki SIDDHAOR 251123.A6 ) 160 Barabanki TRIVEDI GANJ 216070.0'1 Total 2576415.40 ) 161 Bareilly AALAMPUR JAFRABAD 719707.13 162 Bareilly BAHERI 444239.5 r) 163 Bareilly BAHERI MUN. BD, 630601.00 164 Bareilly BAREJLLY MUN.CORP 557296.87 165 Bareilly BHADPURA 951516.16 166 Ba.eilly BHOJIPURA 47 99.25 167 Bareilly BHUTA 469926.18 168 Bareilly FARIDPUR 560206.17 169 Bareilly FARIDPUR MUN 895603.77 '170 Eareilly FATEHGANJ 674796.48 171 Bareilly KYARA 628915.12 172 Bareilly MAJHGAWAN 747360 173 Eareilly MIRGANJ 528815.7 174 Bareilly NAWABGANJ 698559.04 175 Bareilly RAMNAGAR 971911.14 Bareilly RICHHA 517140.72 Bareilly SHERGARH 718653.14 178 Ba.eilly VITHARI C}iAINPUR 564577.00 Total 117 57 624.37 179 Basta KUDRAHA 264503.84 180 Basti PARSHURAMPUR 424169.65 ) 181 Basti RAMNAGAR 141f/.72 182 Basti RUDHOLI 552909 183 Basti SAUNGHAT 924292.65 1U Basti BAHADURPUR 580417 185 Basti BANKATI 1450204 186 Basti BASTI SADAR 611496 187 Easti GAUR 7571't0 ) 188 Basti HARRIYA 849751 189 Basti KAPTANGANJ 395202 190 Basti SALTOVA GOPALPUR 634233 191 Basti VIKRAMJOT 441235 Total 9300995.14 192 Bhadohi AURAI 559,141.00 193 Bhadohi DEEGH 68s,659.00 194 Bhadohi BHADOHI 935,044.t9 't 95 Bhadohi GYANPUR t37,632.90 196 Bhadohi SURIYAVAN 223,242.10 Total 2540719.19 197 Sambhal (B.Naga0 ASMOLI 250970.18 1S8 Sambhal (B.Nagar) BANIYAKHERA 346951 Sambhal (B.Nagar) CHANDAUSI MUN BOARD 24375E.24 200 Sambhal (B.Nagar) PAWANSA 140093 201 Sambhal (B.Nagar) SAMBHAL 350688 202 Sambhal(B.Nagao SAIJBHAL I\4UN BOARD 137642 203 Sambhal(B.Naga0 GUNNOOR ;;d -1 204 Sambhal (B.Nagar) JUNAVAI { 449994 205 Sambhal (B Naga.) RAJ PURA 144496 206 Sambhal (B.Nagar) BEHJOI 502978.99 Total 274930a.41 207 Bijnor BURHANPUR 1596550 208 Bijnor CHANDPUR MUN BOARD 2353861 209 Sijnor FOREST VILLAGES 1350508 210 Bijnor HALDOU KHARI,J 1899133 211 Bijnor JALILPUR 82M46 212 Bijnor KIRATPUR 119't769 213 Bijnor KIRATPUR MUNICIPAL 3329127 214 Bijnor KOTWALI 1112594 215 Bijnor MOHD.PUR DEVMAL 827667 216 Bilnor NAGINA MUN.BOARD 76796 217 Sijnor NAJIBABAD 886304 218 Eijnor NAJIBABAD MUN BOARD 768478 , 219 qi.inor NOORPUR 1067500 220 Bijnor SHERKOT NICIPAL 735881 ) Buland Total 21707164.00 Shahar BULANDS MUN '102319.00 222 Buland \ Buland Shahar Shahar m1299'oo 512719.00 224 Buland Shahai LAOTI 167705.62 Buland Shahar JAHANGI MUN 849176.00 226 Buland Shahar KHURJA MUN 142,{790.00 227 ButandStrahar 235192.00 228 ButandSttatrar SIKAN 961886.00 229 Buland Shahar SI M 183412.00 230 Buland Shahar 320845.00 231 Buland Shahar ANOOPSHAHAR 340324.00 Buland Shahar ARNIA 1176064.76 233 Buland Shahar DANPUR 465593.00 234 Buland Shahar PAHASU 30534'1.00 235 Buland Sha har SHIKARPUR 158429.00 236 Buland Shahar 990170.00 Total 8395285.38 237 Chandauli CHAKIYA 1077684.46 238 Chandauli FOREST VILLAG€S 708044.8 Chandauli NAWGRAH 989759.92 240 Chandauli NIYAMATAEAD 675368.39 241 Chandauli SIIAHABGANJ 706155.08 242 Chandauli BARAHANI 17!,3n1 243 Chandauli CIiANDAULI 669791.81 244 Chandauli OHANAPUR 998517.75 245 Chandauli SAKALDIHA 1094491 Total 8663104.21 246 247 22nd4rr' AMETHI SINGHPUR 617554.00 248 AMEIHI TILOI 590850.00 219 AMETHI GAURIGANJ 320497.00 250 AMETHI JAGDISHPUR 222837.50 251 AMETHI JAMO 669708.00 AMETHI MUSAFHIR KHANA 487182.70 AMETHI SHAHGARH 577759.46 254 AMETHI SHUKUL BAZAR 422538.75 255 AMETHI AMETHI 366616.00 256 AMETHI BHADAR 261570.00 AMETHI BHETUA 378202.00 25A AMETHI 187512.00 Total 5424051.41 259 Chitrakoot CHITRAKOOT 465 6.12 260 1 75 261 Chitrakoot Shivrampur 219,690.42 262 Chitrakoot PAHADI 873.'.t2 Total 751383.0r 263 Deoria BANAKATA r35402 2U Deoria GAURI BAZAR 105125.14 Deoria PATTHRDEVA 92941.67 o\ 266 Deoria RAM PUR KARKHANA e 301876 Oeoria BAITALPUR 21fi52.11, 268 Deoria BARAHAJ 187663 269 Deoria BHATNI 56753.75 I 270 Deoria BHATPAR RANI 170571 271 Deoria EHLUANI 161449.22 272 Deoria DEORIA SADAR 159894 273 Deoria DESAHI DEORIA 355095 274 Deoria LAR 198299 275 Deoria RUDRAPUR 185763 Tolal 2330,184.89 Elah ET 499051 277 Etah ALIGANJ 213567 278 Elah AWAGARH 369761 279 Etah JAITHARA 504371 280 Etah JALESARA 601126 281 Elah MARHARA l-T 283 Elah Etah NIDHAULIKATA 31 PUR 430007 Total 3285660.00 2U Etawah EOARD 56235.36 Etawah 248029 Total 404264.68 286 Faizabad 402964.78 2A7 Faizabad HARINTANGANJ 46%35.72 288 Faizabad 108017.50 289 Faizabad MILKIPUR 259357.74 290 Faizabad RUDAULI 1'10833.38 291 Faizabad BIKAPUR 767085.05 Faizabad 599660.00 293 Faizabad PURA 6198/.5.24 294 Faiabad SOI.IAWAL 33708.35 295 Faizabad UN 24A237.07 Total 36 t3344.83 296 Fanukhabad KAIM GANJ 614,387,00 297 Fanukhabad P.AJE PUR 467,909.00 298 Fanukhabad SHAMSAEAD 563 33.00 299 Fanukhabad KAMALGANJ 38t,8s2.02 300 Fanukhabad NAWABGANJ 829 00 Total 28566r8.02 30'l Fateh 439135 302 Fatehpur DHATA 405306 303 f I, 304 606499 F ASHOTHAR 30s 489089 Fateh 306 940203.63 BHITAURA 307 480587 308 F 151624 HATHGAOM 309 F 557828 3r0 F 67 TELIYANI 87278/. Total 5724016.30 31'l Firozabad EKA 601532.00 312 Fitozabad FIROZABAD UN BOARD 644277.00 Firozabad NARKHI 705360.00 Total 195fi69.00 Gautam 3r4 512618.00 Gautam Budha 315 DANKAUR 444760.35 Gaulam Budha JEWAR 579591.63 316 Total 1535969.98 3't7 zrabact LONI 3 366432.00 MU MUN 19 809295.00 Ghaziabad 558E12.00 Total 1734539.00 320 Ghazipur BARACHAWAR 533656 321 Ghazipur GHAZIPUR SADAR 56597 322 Ghazipur MARDAH 117903 Ghazipur SAIOPUR 341631 324 Ghazipur B}IAWARCOL 1178pn7 G SIRNO 3M324 326 Gharpur DEOKALI 501154 327 Gha2ipur KASIMAEAD 5f,7124 i 328 Ghazipur MANIHARI 329 Ghazipur MOHAMDAEAD 121009 330 Gha2ipu. REOTIPUR I SADAT ----------Tffi'',. I Ghazipur ZAKHANIA ___+:-:_ a 9A?5 Ghazi pur ZAMANIA 124sfr @ I Total 5873103.00 Gonda BABHANJOT 325247 335 Gonda BELSAR 336 Gonda CORONEL NJ 49 337 Gonda MANKAPUR 427960 338 Gonda HALDHARMAU 3087S5 339 Gonda INTIYATHOK 190891 340 Gonda RI 142733 u1 Gonda KATRA BAZA- 1731 u2 Gonda KAPUR oresl vil 1E1018 343 Gonda EHNA 121578 u4 Gonda NAWAB GANJ 588649 345 Gonda KRIPAL 370624 346 Gonda PARASPUR 3 347 Gonda I RUPAIDEEH 366690 348 Gonda I ARAAGANJ 612012 349 ionda I WM 1 350 Gonda CHHAPIA 245592 Total 5669200.00 351 BAHTHAT 273744 352 ;orakhDUr R 565413 ) 353 Gora ]AMPIARGANJ 768S95 354 Gora I 72989S Gorakh ) 356 orakhpur KHORABAR VILLAG 265581 33394,1 357 PIPRAICH 475535 358 BAANSGAON 739894 Gora I BADHALGANJ 717442 360 Gorakh BELGI.TAT 836006 361 orakhour GAGAHA 961214 orakhour GOLA 548725 363 o.akhpur JANGAL 622379 364 orakhDur KAUDIRAM 803598 365 Gora K}IAJNI 379705 366 orakhpur PAALI 541968 367 orakhour PIPRAULI 792366 368 orakhour I SAHJANWA 405742 369 orakhDUr SARDARNAGAR 5S6638 2 370 orakhour 1129243 Total 12488031.20 371 Hamirpur MAUDHA 295,256.00 372 Hamirpur RATH 899,t68.00 373 Hamirpur SARILA 443,255.40 371 Ham GOHAND '195 7'73.00 KURARA 3 433.00 I Hami MUSKARA 7t 991.00 377 SUMERPUR 8l 708.00 Total 4267584.40 378 apur DIIAULANA 438251.00 379 apur l, qRH MUKIESWAR 1063634.00 380 apur HAPUR E. 382 apua aput I-IAPUR .KHIJWA MUN BOARD 178025 478357 783982. Total 3242249.07 383 Hardoi AHIRORI EN385 Hardoi Hardoi BHARA :IiANDAR 595 127185 432852 386 Hardoi )II-IAWAN 8501 387 Ha IS \NDILA 280482 388 oi lr MUN 320680 389 TONDARPUR 44233 Er- 390 Ha.doi Hardoi Hardoi BABAN BHARKHANI BILGRAM 1 361989 155768.44 Ha.doi I-IARIYAWAN 295039 394 I Hardoi FI,ARPALPUR 223354 395 Hardoi KACHOUNA 222431 396 rdoi MADHOGANJ 88601 397 Hardoi lt\ 70657 398 Hardoi PIHANI 397816 399 Hardoi SANDI 185037 400 Hardoi SHAHABAD 315167 401 Hardoi ,RSA 13 402 Hardoi IT TNDIYAWA 72998.19 403 Jalaun Total JALAUN MUN BOARD 3924140.63 (";\ 140699.64 404 Jalaun KADAURA 2385't3.00 ,r05 406 Jalaun Jalaun KONCH KONCH MUN BOARD 147593.00 280455.00 E) * 107 Jalaun MAHEVA 12't404.O0 408 r,lirr Jalaun Jalaun DAKOR NADIGAWN 170287.00 665716.00 @ a 410 Jalaun RAMPURA 319418.00 Total 2084085.64 411 Jaunpur BADLA PUR 175881.84 412 Jaunpur DHARMAPUR 233728.56 413 Jaunpur KARANJAKALA 565099.87 411 Jaunpu. MACHLI SHAHAR 7M148.14 415 Jaunpur RAM PUR 3t7303 416 Jaunpur SUJAN GUNJ 262110.79 117 Jaunput BUKSHA 784596.74 418 Jaunpur BURSATHI 235120 419 Jaunpur DOBHI u4686.2 420 Jaunpur JALALPUR 355691.6 421 Jaunpur KERAKAT 374359.8 422 Jaunplll KHUTHAN 263453.87 123 Jaunpur MADIYAHUN 371504 424 Jaunpur MA}IARAJ GUNJ 400096.67 425 Jaunpur MUFTI GUNJ 17ztw 426 Jaunpur MUGRA AADSIIAH PUR 291612.6 427 Jaunpu. RAM NAGAR 4*322.8 ) 128 Jaunpur SHAH GUNJ 201848 429 Jaunpur SUITHA KALA 313305 ) Total 6776953.48 430 Jhansi BABINA 203863.00 431 Jhansi BANGRA 157856.00 432 Jhansi EARAGAON 578854.47 433 Jhansi FOREST VILLAGES 192516.79 434 Jhansi MAURANIPUR 219148.15 435 Jhansi BAMORE 659051.00 436 Jhansi CHIRGAON 655099.00 437 Jhansi GURSARAIN u3762.O0 438 Jhansi MOTH 465797.60 Total 3475948.01 439 AMROHA AMROHA CITY 505226.64 440 AMROHA AMROHA 501919 441 AMROHA DHANORA 495649 442 AMROHA GAJRAULA 853940.28 443 AMROHA GANGESHWARI 351242.82 444 IAMROHA HASANPUR 330364.34 ) 445 AMROHA HASANPUR MUN BOARD 140990.3 446 AI\,,I ROFI,A JOYA 280566.82 Total 3459899.20 447 f\annauj CHHIBRAMAO M(A BOARD 801841 448 Kannauj JALALAEAD 516180 449 Kannauj ANNAUJ ,114050 450 Kannauj MUN 661721 451 Kannauj I ALAGRAM 361483 Total 27 5A27 5.00 452 Kanpur Dehat IAUOHA 2.{9013.50 Total 249013.s0 ,153 Kasganj AMAPUR 7U77.00 454 asganj GANJ DUNDWARA 484975.00 455 ,asganj KASGANJ 280014.00 456 Kasganj KASGANJ MUN BOARD 225180.71 457 Kasgani I SAHAVAR 321801.00 458 lGsgani I )RON 200151.00 459 Kasgani 20u15.29 460 lasganj DHPURA 269682.00 ) Total 2065696.00 46'l Kaushambi DA -43319 462 Kaushambi KUSHAMBI 84000 463 Kaushambi MANJHANPUR 480494 4U Kaushambi MURATGANJ 3214,9 465 Kaushambi SIRATU 40217 466 Kaushambi CHAYAL 326953 467 Kaushambi NEWADA -69082 468 Ksushambi 2UM2 Total 1394774.00 469 Kushi Nagar DUDHI 10142U.29 170 Kushi Naga. KHADDA 952754.03 171 Kushi Nagar MOTICHAK 694084.34 472 Kushi Nagar NAURANGIYA .,| 473 Kushl Naga, RAMKOLA 806578.94 I 515527.77 471 lKushi Nsgaa SEORAHI 748963.49 ! 475 Kushi Nagar VISHUNPURA 468630.9 476 Kushi Nagar FAZIL NAGAR 945959.05 477 Kushi Nagar 518175.72 478 Kushi Nagar KAPTANGANJ 452540.19 479 Kushi Nagar KASIA 824662.05 480 Kushi Nagar PADARAUNA 654097.96 481 Kushi Nagar SUKRAULI 699957.55 482 Kushi Nagar TAMKUHI 870503.14 Total 10226669.42 483 Lakhimpur Khni BANKEGANJ 107605 484 -akhimpur Khi.i BIJUA 42461.52 485 Lakhimpur Khiri DHAU 92499 486 LakhimpurKhiri FOREST VILLAGES 0 487 Lakhimpur Khiri rsA 493334.33 488 Lakhimpur t(hiri 27669 489 LAKHI 48266 ,190 La NAKAHA 66390 491 Lakhim NIGHASAN 9276/. 492 Lakhimour Khrri PHOOL EEHAR 27',118 493 -akhimpur Khiri RAMIYA 6726/. 494 Lakhimpur Khin BEHJAM 369131 495 -akhimpur Khiri MITAULI 154787 436 !akhimpur Khiri MOHAMMADI 135559 497 Lakhimpur Khiri 55625.05 4SE Lakhimpur Khiri PASGAWAN 226315 Total 2006817.90 499 Lalitpur 8AR ) 500 Lalitpu. m2u8 BIRDI.IA 365't75 501 Lalitpur JAKHORA 353344 502 Lalihu. 509993 503 Lalitpur TALBEHAT t 478436 504 Lalilpur MAHRONI 627097 Total 2536893.00 505 Lucknow KAKORI 751334 506 Lucknow 't258394 507 Lucknow MALIHAEAD 206094.5 508 Lucknow BAKSHI KA TALAB 509 CHINHAT 48443',i 510 GOSHAI GANJ 117211 511 Lucknow MOHAN LAL GANJ 652551 512 Lucknov, SAROJNINAGAR 461340 Total 4594882.50 513 HATHRAS HASAYAN 410144.00 511 HATHRAS FIATHRAS 538334.00 515 HATHRAS N,P. SIKANDRARAO 84021 00 516 HATHRAS SAHPAU 592124.20 5't7 HATHRAS MURSAN 316055.00 518 HATHRAS SADABAD 791000.50 Total 2761678.70 519 Maharajganj BRIJMAN GANJ 219855 520 Maha.ajgani DHANI 158198 521 Maharajganj FOREST VILLAGES 171409 522 Maharajganj GHUGHLI 41fi78.27 523 Maharaiganj LAKSHMIPUR 2m27.67 524 Maharajganj SADAR 10u77.49 Maharajganj MITHOURA 77706.3.24 526 Maharajganj NICHLOUL 370036.52 Maharaiganj NOUTANWA 219306.8 528 Maharajganj nsu1 Maharajganj 257996 530 Maharajgani PHARENDA 247U0 531 Maharajganj SISWA 239239.81 Tot l 3608368.80 532 Mahoba CHARKHARI 304,415.00 Mahoba JAITPUR 43,312.00 534 Mahoba KAERAI 210,885.00 535 l\4ahoba PANWARI 185,396.00 Total 7,14008.00 536 I\,4ainpuri GHIROR 3U442.24 Mainpuri KARHAL 394037.2',1 538 Mainpuri SULTANGANJ 145310.73 3 Total * It 923790.18 539 Malhura CHAUiJUHAN 809052.00 540 Mathura CHHATA 915180.40 a 541 Mathura NANDGAON 1543450.26 542 I\rathu.a NOHJHEEL 5145483.97 543 Mathura BALDEO 493122.00 544 l\,,lathura FARAH 609546.00 545 Mathura GOVERDHAN 394209.23 546 lllalhura MANT 626170.00 547 lvlathura MATHURA 5744s4.96 548 Malhura 586228.00 Total 11696E96.82 549 lllau KOPAGANG '128017.99 550 I\,4au MOHAMMADABAD 582505.47 551 Mau RATANPURA 3c4279 552 I\,lau BARHRAOU 1193U5.37 Mau RANIPUR 449433 Total 26s8080.83 5U Meerut K 541836. 555 Meerut MAWANA MUN BOARD 128301 556 Meerut MEERUT MUN BOARD 560603.56 557 Meerut PAR IT GARH 1094215.00 Meerut SARURPUR 336519.00 Total 2661474.65 559 Mirzapur HALIA 918,003.00 560 Mirzapur TAL GANG I,841 036.00 [4izapur MERIHAN 00 562 Mizapur NAGAR t ,804,7 59.7 0 563 l\4irzapur PAHARI ,7 I 729.00 564 Mi r CHHANEAY 888,650.00 565 t\ri ur JAMAL PUR 700,758.00 566 Mirza ur -) 567 M KONE t,tt7 r4.00 t 595,844.00 568 RAJGARH 525,742.00 Total 13189179.70 569 [4oradabad BHAGATPUR TANDA 42909.34 ) 570 [4oradabad BILARI 144567.52 571 Moradabad CIIAJLET 72352.62 iroradabad DILARI 361103.66 Moradabad DINGARPUR 67159.35 574 Moradabad MORADABAD 170182.00 Moradabad MORADABAD MUN BOARD 136968.20 576 Moradabad MUNDAPANDAY 146670.M 57'7 Moradabad THAKUR DUWARA 93523.00 Total 'r235436.33 578 Muzaffar N al BUDHANA 647273 ) 579 580 Muzafiar at CHARTHAWAL 476749.96 Muzafiar JANSATH 580091.06 581 I\,4uzaffar MUN 1561451 ) 582 Muzaflat MORNA 409210.94 583 Muzaffar MUZAFFAR NAGAR MUN BD 247052.49 584 rN t PURKAJI 845166.07 585 I SHAHPUR 226042 Total 4993036.52 586 Pit 994474.48 bhit BISALPUR 406603.44 588 Pitibhit BISALPUR BOARD 580765.81 58S Pitibhit MARORI 3552M 590 Pitibhit PILIBHIT BOARD 677192 ) 591 Pitibhit PURANPUR 450103.75 Pitibhit BARKHERA 507899.25 , 593 Pilibhit I BILSANDA 689909.12 594 Pilibhit LALORIKHERA 409't 69 Total s071320.85 Prata BIHAR 1076895.91 596 Pratapgarh KALAKANKER '138533.33 597 rataDoarh RA 770c/.1.05 598 arh RAM 1067751.38 Pratapgarh SANGIPUR 747792 600 rataDqarh AASPUR.OEOSARA 867392.18 601 rataDoari I BABAGANJ 1790567.62 602 Prala GAURA 603 P ralaDoafi KUNDA 1738437.61 604 Prata LALGANJ 28 8152.86 d 605 Prata LAXMANPUR 1261790.67 606 rataooarh MANDHATA 817151.18 ../1 ) 607 Pratapgarh PATTI 1479385.11 608 arh SADWA-CHANDRIKA 2275200.@ 609 arh SHIVGARH 15859M.25 lotal 1916769421 n 610 Rai Bareilly CHHAIOH 9156'10 611 Rai Bareilly DEEH 619491 612 Rai Bareilly SALON 862644 613 Rai Bareilly ROHANIYA 876563 614 Rai Eareiliy 878579 615 8ai Bareilly EACHHRAWAN 1317104 8ai Eareilly DALIVAU 1067196.75 617 Rai Bareilly HARCHANDPUR 389374.5 618 8qi Bareilly JAGAIPUR 11890't 5 619 Eq,LBareilly KHIRON 1404205 620 Rai Bareilly MAHRAJGANJ 296966 621 Eqlqareilly RAHI 833937 &LBareilty SATAON 70632A 623 Rai Bareilly SHIVGARH 1046828.75 624 Rai Bareilly UNCHAHAR 990778 625 Rai Ba.eil DEENSHAHGAURA 1011672 Total 14409292.00 626 Rampur BILASPUR 302501.86 627 Rampur CHAMRAUVA 305791.95 628 Rampur MILAK 3170U.32 629 Rampur RAI\4PUR MUN BOARD 232869.9 630 Rampur SAID NAGAR 276238.2 631 Rampur SI.I,AHBAD 368957.64 632 Rampur SUAR 418679.49 Total 2222103.36 633 Saharanpur DEOEAND MUN BOARD 489146.87 634 Saharanpur FOREST VILLAGES 768617.45 635 Saharanpur GANGOH 394777.38 636 Saharanpur MUN BOARD . 75/.261.02 ) 637 638 Saharanpur Saharanpur MUJAFFARABAD 379588.66 NAKUR 473131.00 639 Saharanpur PUNWARKA 403314.67 640 Saharanpur SADHOULI KADIM 48831S.00 u1 Saharanpur SAHARANPU R i.4UN BOARD 475807.67 ) Total 4627563.72 u2 Sant Kabir Nagar BAGHAULI 697153 643 Sant Kabir Nagar 634517 u4 Sant fatir t'tagar KHALILABAD 557767 645 Sant Kabir Naqar MEHNDAVAL 't004039.46 646 Sant Kabir Naqar SE[/lIARINYAVA 6'17747 647 Sant Katir fiagar SATHA s64908 648 Sant Kabir Naqar NATHNAGAR 535210 ) Total 50t 1341.46 649 Samali KAIRANA MUN BOARD 133481 650 Samali KANDHLA 73269 65'1 Samali ooN 27e/,11 652 Samali BANA HAIIiLI MUN 69453 Total 552614.00 653 Shahjahanpur DADRAUL 437.15 654 Shahjahanpur JAITIPUR 134138 655 Shahiahanpur JALALABAD 529732.52 Shahjahanpur KALAN 215882 657 Shahjahaopur KHUTAR 97034 658 Shahjahanpur MIRJAPUR 669295.55 659 Shahjahanput NIGOHI 791278 660 Shahjahanpur R i/UN D 8650't.22 661 ShahjahanDur SINDHAULI 95252 662 Shahjahanpur TILHAR MUN BOARD 353803 663 Shah.iahanpui BANDA 132867 ) 664 Shahiahanpur EHAWALKHERA 133%0 665 ;hahjahanpur KANTH 646982.74 666 Shahjahanpur KATRA KHUDAGANJ 322320.85 667 ShahjahanDur 890405 668 Shahiahanpur TILHAR 155450 ) Total 53s13r9.03 669 Siddhanh Nagar BANSI 335271 670 Siddharfh Nagar BARHANI 937306.11 671 Skldhadh Naqirr BHANVAPUR 353064 672 Siddharth Naoai )PUR 745452 673 Siddharth Nagar DUMARI 972491 674 Siddharth Nagar 219257 675 Sirldharth Nagar JOGIYA 407598 676 Siddharth I'lagar KHESARA}1A 2252771 677 Siddharth Nagar KHUNIYAIIV 301509 678 Siddhaft NagEr MITHAVAT 324855 679 lsi nh NAUGARH 4e/,620 680 lsi I UEJ ) 681 rth Siddharth Nrgar IiARATGARH USAKA BAZAR 4772U 420250 /3 / Total 8211678.11 ) 682 Sitapur HTA 176€17 683 Sitapur BI SWAN 48281 @ 684 Sitapu. LAHAR PUR MUN BOARD 46563 685 Sitapur LAHERPUR 74406 686 Salapur MAHMOODAEAD 212860 687 Sitapur t\4tsRrKH 30664 688 Sitapur PARSENDI 269363 689 Sitapur RAMPURI\,1ATHURA 21353 690 Sitapur REUSA 13146 691 Sitapur SAKARAN 9239 692 Sitapur SIDHAULI 168727 693 Satapur 2294 694 Sitapur GONDLAMAU 9632 695 Sitapur HARGAON 27559 696 Silapur KASMANDA 599 697 Sitapur KHAIRABAD 419 698 Sitapu. MACHHAREHTA 78307 699 Silepur MAHOLI 19647 700 Sitapur PAHALA 7463 701 I PISAWAN 75283 Total 1292622.O0 702 Sonbhadra BABHNI r30,624.O0 703 Sonbhadra 994,27s.00 704 Sonbhadra CHOPAN 93,560.00 705 Sonbhadra OUDHI 1,298,890.00 706 Sonbhadra FOREST VILLAGES 98,677.00 707 Sonbhadra GHORAWAL 94,27s.00 708 Sonbhadra MYOURPUR r,500,02s.00 709 Sonbhadra NAGWA 94,336.00 710 Sonbhadra ROBERTSGANJ 1.458.856.00 Total 57635r8.00 711 Srawasti GI ULA 548325.68 , 712 Srawasti HARIHARPUR 2491 7t3 Srawasti IKAUNA 620453.96 714 Srawasti JAMUNHA 285943 715 Srawasti RSIYA 92934.93 Total 1550148.57 716 Sultanpur BALDIRAI 65016 71 717 Sultanpur OUBEYPUR 1487522.00 718 Sultanpur JAISINGHPUR 95470.15 719 Sultanpur KURWAR 86037.42 720 Sultanpur AKHANONAGAR 78771.79 721 Sultanpur BHADAIYAN 97002.44 Sultanpur DHANPATGANJ 327830.',tg 723 Sultanpur DOSTPUR 335041.22 724 Sultanpur KADIPUR 337427.99 ) 725 Sultanpur KUREBHAR 154356.00 726 Sultanpur LAMBHUA 82503.04 727 Sultanpur PRATAP PUR KAMAICHA 78348.44 Total 3225327.39 728 Unnao 678128.76 ) 729 Unnao BAGARMAU 521196 59 730 Unnao HILOULI 404806.86 ) 73'l Unnao ASHO}IA 443837.59 732 Unnao BICHHIYA 252618 733 [Jnnao FATEHPUR 84 396055 I 734 Unnao GANGMURADABAD 138660 735 Unnao HASANGANJ 626008.41 736 Unnao i,IYAGANJ 193066.68 737 Unnao NA 36U85.24 738 Unnao 32U77 ) 739 Unnao SAFIPUR 470079.92 740 Unnao SIKAN DERPUR SAROSI 840339.33 ) 741 Varanasi Total 5659759.41 IARAJTLTNES 269149 742 Varanasi CHIRAIGAON 2il438 743 Varanasi SEWAPURI 1377210 744 Varanasi VARANASI MUN CORP (SHIVPUR NAGAR) ) 3562.72 715 Varanasa CHOLAPUR 65140 746 Varanasi PINDRA 53{0n Total 2500510:72 Difference {PrataDoarh) ) sl9352E;9q Grand T Rs ) f.t.-,. ) I KASTURBA GANDHT AWAS|YA BAUKA VtDyAtAyA PROJECT(KGBV) U.P.Education For All project Board Vidya Bhawan, Nishatganj,Lucknow-Uttar pradesh Details of Expenditures (KGBV) Schedule-Ct as on 31st March 2018, Sl.No. Particulars AMOUNT (Rs.) (i) Non Recuning.C reation oi Capital Asseb(Civil Works) 1 (a) Consrucfoo of Building / Civil Woft 28665600.12 2 (b) Bolndry Wall ) 450000.00 3 (c) Boring/ Handpump 46896.00 4 (d) Ebcficity/Water Charges ) 114175.00 5 (e) Fumiture & Equipment 30338.00 ) r Total(Al 29307009.12 o (ii) Non Recuning-General ) 7 (0 Teaching & Leaming Material & Equipments including Library Books 243289.@ (g) Bedding ) 2946079'1.00 Tohl(B)E 2970/t080.(x! I (ii) Recuning.Genoral Sub Total(Rs) (A+B) 5901r089.12 8 (a) Maintenance per cid students I 079994538.39 I (b) Stipend for cirl Students 7 t 516538.00 t0 (c) Supplonenuy lt"l, ,statbnay & Otl€f Rtucdiond fidaid 67291727.6 11 (0 Salahs r 169560296.36 12 (e) Spscilc $n Tr*hg 52U2716.A7 13 (0 Becttity / Water dla€s &fi50326.00 14 Medical Care / Contingoncios 78735',t$.23 15 (h) Maintenance 51205231.99 l6 ('i) Miscellaneous 50099657.54 17 0) Preparatory Camps 8302368.00 18 PTAS / School Functions 10786584.51 lo (l) Building Rent 7 n6.00 m (m) Cap&ity Building 125500.00 27 n) Phyr$causef Defence training 669207.@ I I Sub Total(Rs) (C) 2711903074.3s Grand Total(Rs) B+C) 2770914163.47 L (Finance Controller) (A.P.D) (state (t'{aT ftTE) p{ tneft R< ffi,r* rrq qftirqil ft.+€T6 iloro {rl1 d R( REI T{tir } I t,^ @ Details of Advances at Field Level (KGBVI As on 31st March 2018. Schedule-C-2 Sl. o. District KGBV Advances as on 3r103/2018 1 Agra FATEHABAD 118236.83 2 Agra FATEHPUR SIKRI 0.00 3 Agra JAGNER 4 4336924.00 Agra PINAHAT 0 5 Agra SHAMSHAEAD 0 6 Asre ACCHNERA 0 7 49ra 0 8 Agra BAH 0 Agra EAROLI AHEER 0 10 Agra BICHPURI 0 11 4sfa KHANDOLI 0 12 Agra KHERAGARH 0 13 ,a SAIYAN 0 Total 11155160.83 14 Aligarh I ALIGARH MUNI, CORP 0 15 Aligarh TRAULI 0 16 Aligarh EIJAULI '17 912308.78 Aligarh GANGIRI 't8 20000 lls?Ih AKRABAD 0 ) 19 Alisarh CHANDAUS 0 20 I Aligarh DHANIPUR 0 21 Aligafi GONDA ) Aligarh I IGLAS 0 0 Aligarh 0 ) 24 Allgarh KHAIR 0 25 Aligarh LODHA 0 26 TAPPAL ) Total 0 932308.78 27 Allahabad DHANUPUR 0 ) 28 Allahabad KAUDIHARI 0 29 Allahabad KORAON 0 30 Allahabad KOUNOHIARA 16200 31 Allahabad SFIANKAR GARH 81387 I Allahabad BAHADURPUR 0 Allahabad BAHARIYA 0 34 Allahabad CHAKA 0 Allahabad HANDIA 0 Allahabad HOLAGARH 0 Allahabad JASARA 0 38 Allahabad KARCHHANA 0 39 Allahabad MANDA 0 40 Allahabad 0 41 Allahabad MEJA 0 12 Allahabad PHOOLPUR 0 43 Allahabad PRATAP PUR 0 44 Allahabad SAIDABAD 0 45 Allahabad SORAM 0 46 URUWA 0 Total 97587 47 4Ilbedkar Nagar AKBARPUR ) 0 48 nmoeoto: ..!: Y o 'E E ! ! ?3! B E{ tr g F o E l! z - f (9 5 a, -o ! z z ! .o l! -c ! _-q E ! 5 '6 E o G, o o -c @tt 6 E:. oo eE= EE @ .o '6 '6 lE lE ot:* z (o ! Er )I Jlco - h{E J4m 4 - H;; E .c Eq: HIIIIIII IE EE I - T - - - - - tr <+! tn -l> TIEEEEEEEEEEE EE /l JITENDRA AGARWAL & ASSOCIATES CHARTERED ACCOUNTANTS Jj-tendra Agarwal M.Com., FCA, DISA Ittanagiflg Partner C& L/231Vtam Khand, Gomti Nagar, Lucknow _ 226010 Ph. : {0522) 239311 1 , 2391992,9415OO3111, Fax05222393111 jitendrafca@gmait.com KASTURBA GANDHI AWASIYA BATIKA VIDYALAYA IMPTEMENTED BYTHE U.P EDUCATIONAL FORALL PROIECT BOARD. LUCKNOW SCHEDULE.D (significant Accounting policies and Notes on Accounts forming part of the project Financial Statements for the year ended 31s March 2018) 1. Significant Accounting policies a) Basis ofAccounting ) For implementation of the project, spo has receivedgrants from Government of India and Government of Uttar Pradesh in the ratio of 60:40.The Central Government releases portion its of the funds to the state Government where after the state government disburses the grants to the society-after adding its portion of the grant. In.case of provisions in the state Budget, ihe money is drawn by the DDO of the project by submitting the bills to the Treasury. The amoints drawn fuom the T-reasury are also deposited in the bank account of SPo for expenditure at their level or transferred to the KGBvs for utilization offunds on approved scheme and for making disbursement to others units for implementation of the project tasks. Since the basic oblective ofthe proiect is to meet out social responsibility ofthe government in regards to universality of literacy and education as per directive princiiles ensirined in the constitution of India, as such, no profit and loss account is prepared for the proiecL Since the implementation of the project is carried out under the controi of st tu Goru.n.eni through Spo which is managed mainly by the offic-ers ofthe government, spirit ofgovernment accounting system and financial control affects its overall accounts functioningto some extent.ln view ofabove, tilough the accounts are prepared on the basis of double entry +tem, commercial accounting procedure have not been strictly adhered . The proiect accounts have been prepared on historical cost convention following cash system oJ accounting as against the Mercantile system of Accounting as per the uaiual on Financial Management and procurement issued by Department of El;entary Education and Literacy Ministry of Human Resource Development Govt, of India 2010 . Income/Grants are accou-nted for when they are actually received and expenses are recognized as and when they are actually paid/ incurred. b) TDGDASSETS Fixed assets purchased are stated at tleir cost of acquisition and form part ofthe Assets as shown in Balance Sheet c) SCHOOLBUILDINGS Payments made to consEuction a8encies for the construction of School buildings are capitetized at the time of payments. Physical progress and Statement of Expenditures being obtained [SoE)1re from construction agencies. d) DEPRECIATION No depreciation is charged on fixed assets. e) INTERESTEARNED ON BANKACC0UNTS Interest earn ed on balances in bank acccunts a6 ''income and utilized for the purpose nfthc nrnicrf c 9 3 !a JITENDRA AGARtrIAL & ASSOCIATES Jitendra Agarwal M.COM., FCA, DTSA llanaging Partner CA CHARTERED ACCOUNTANTS t/]St l!11tCrand, Gomti Nagar, Lucknow _ 226OtO ph. : (0522) 2393 r I, ZSg 1 t SgZ, sc paxOS2ZZ3S3 tiOOSr r r, il jitendrafca@gmail. com 0 MTSCELIIINEOUSINCOME Miscellaneous income shown in the Income and Expenditure Account includes some amount oftender Fees, Securit5r amoun! cheque returned ; 2. NOTES ONACCOI'NTS 1' The Kasturba Gandhi AwasiyaBalikavidyaraya (KcBVs) is being impremenred in the state of uttar pradesh bv the U.,.EDUCATI.N FOR air, pnolucr B,ARD under SSA, which is a Society, Registered under &e Societies Registration Act,1g60. 2' The Non-recurring expenditure like construction of Bu ding, Boundary war, Boring Hand Pump' Power Installation and fittings etc. ) have been met by respective District project offices and recurring expenditure on 33 KGBVs'are inqrrred under the over a, supeMsion and control of Mahila Samakhya U.p. ( A Government NGO). 3. The total funds received fo1 KCBVp project . during the year amounting to Rs. 259'38'59'067 'oo has been met by Governmeni of India and Government of u.p in the ratio of 60:40 respectively. FinanceController AdditionalprojectDirector State Project Director Date:31.10.2018 Place: Lucknow 1i. ! .4 o" T, lr @ Srrve Shiksha Abhtyan (S.S.A) U.p. Education forAll proiect Board Vtdya Bhawan, Nbhaganj, Lucknow Bank Reconc aton Saertreit ot SSA KGBV 83 on 31.03.2018 C.r.r€ B.rk Luckrow ain SB O3&rOiOZTSOi Balance as por Calh Book as on 3r.O3.i,O,t8 Addl 1 RTGS Not Transbred By Bank to Ol KGBV 234988181 .39 75000.00 0.00 2 RTGS Retum on dated 27,6.2012 90800.00 165800.00 Less l Excess RTGS 235153981.39 2 Cheq.,e Deposited in Bsnt hJt not de€rcd ti[ 3j.03.2018 S,no. 409050.00 ,t0so5o.0o Cheque No, DaH Amounl 1 636084 28.m.2018 825U70.00 ) 2 ,135932 2g.O3,ml 8 693768.00 3 8980 28.03.2018 ,{ 8.17859 28.03.2018 630797.00 125025.64 9708060.64 1 Bank dlaiggs sms athlt daq€s dated .l2.Ol .201 8 2 Bank dErg,es slns aflert ahamos dated i6.02.2018 12.m 12.00 3 Bank afiarges sms afled .rErges daied 20.03.2018 12.@ 'I Ol l7146.6it Bahnce as por Bank Sta!.ment as on 3I.O3.Z,IE TOTAL 22503683,t.75 22503a834.75 ok ,/-, : (il Sarve Shiksha Abhlyan (S,S,A} U,P. Educ.0on for All prorect Board Mdya Bhawan, Nbhatgant, Lucknow Bank Rsconcitia{on Stabmont o, KGBV as on 31.03.2018 Eank Of Barod. ilarht Lucknow SB Ogrmlmot6Ssl Balanc€ as pgr Cash Book as on 3l-03.2018 671093.00 TOTAL i B.L'lco a! por Bank SHertort as on 3l.03.mtg 6?1093.00 671093.00 0 I o l l \ ) ) ) ) I )