{ejm H$m A{YH$ma ANNUAL REPORT 2015-16 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| CHAPTER 7 Consolida ted F Consolidated inancial Sta Financial tement Statement for the y ear ended Mar year Marcch, 2016 State Project Office (SSA), Human Resource Development Department, Sikkim 37 {ejm H$m A{YH$ma ANNUAL REPORT 2015-2016 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| 38 State Project Office (SSA), Human Resource Development Department, Sikkim {ejm H$m A{YH$ma ANNUAL REPORT 2015-16 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| Sar Sarvva Shik sha Abhiy Shiksha an Abhiyan Consolidated Utilization Certificate for the year ended 31 st March, 2016. Name of the State: Sikkim Sl. Sanction letter No. Cheque No & date From Total No 1 5/19/2015 No.F.14-1/2015-EE.16 Ch NO :- 028376 Govt. of India 6,88,000.00 2 5/19/2015 No.F.14-1/2015-EE.16 Ch NO :- 028371 Govt. of India 95,000.00 3 5/19/2015 No.F.14-1/2015-EE.16 Ch NO :- 028374 Govt. of India 4,41,000.00 4 5/19/2015 No.F.14-1/2015-EE.16 Ch NO :- 028378 Govt. of India 49,87,000.00 5 5/19/2015 No.F.14-1/2015-EE.16 Ch NO :- 028380 Govt. of India 99,00,000.00 6 5/19/2015 No.F.14-1/2015-EE.16 Ch NO :- 028381 Govt. of India 99,00,000.00 7 5/19/2015 No.F.14-1/2015-EE.16 Ch NO :- 028377 Govt. of India 34,08,000.00 8 5/19/2015 No.F.14-1/2015-EE.16 Ch NO :- 028382 Govt. of India 99,00,000.00 9 5/19/2015 No.F.14-1/2015-EE.16 Ch NO :- 028379 Govt. of India 59,88,000.00 10 9/16/2015 No.F.14-1/2015-EE.16 Ch NO :- - Govt. of India 2,28,17,000.00 11 9/16/2015 No.F.14-1/2015-EE.16 Ch NO :- - Govt. of India 19,11,000.00 12 9/16/2015 No.F.14-1/2015-EE.16 Ch NO :- - Govt. of India 8,08,85,000.00 13 9/16/2015 No.F.14-1/2015-EE.16 Ch NO :- - Govt. of India 1,11,19,000.00 14 9/16/2015 No.F.14-1/2015-EE.16 Ch NO :- - Govt. of India 5,18,42,000.00 15 3/30/2016 No.F.14-1/2015-EE.16 Ch NO :- - Govt. of India 8,00,00,000.00 16 3/30/2016 No.F.14-1/2015-EE.16 Ch NO :- - Govt. of India 1,55,97,000.00 17 3/18/2016 No.F.14-1/2015-EE.16 Ch NO :- - Govt. of India 7,72,68,000.00 18 3/18/2016 No.F.14-1/2015-EE.16 Ch NO :- - Govt. of India 64,73,000.00 19 3/18/2016 No.F.14-1/2015-EE.16 Ch NO :- - Govt. of India 9,44,000.00 20 3/18/2016 No.F.14-1/2015-EE.16 Ch NO :- - Govt. of India 1,12,73,000.00 Total (1 to 20) 40,54,36,000.00 21 2/05/2016 767/Actts/HRDD/HQ Ch NO:- 025705 Govt. of Sikkim 2,00,00,000.00 22 14/03/2016 403/Actts/HRDD/HQ Ch NO :- - Govt. of Sikkim 2,00,00,000.00 23 13/10/2015 415/Actts/HRDD/HQ Ch NO :- - Govt. of Sikkim 2,27,36,000.00 Total (21 to 23) 6,27,36,000.00 T otal 46,81,72,000.00 Certified that out of Rs.40,54,36,000.00 (Rupees Forty Crore Fifty Four Lakh And Thirty Six Thousand) only of grant-in-aid sanctioned during the year 2015 – 16 in favour of Sikkim State Project Director –Sarva Shiksha Abhiyan vide Ministry of Human Resource Development, Department of School Education and Literacy Letter Nos. at serial no 1 to 20 and Rs 6,27,36,000.00 (Rupees Six Crore Twenty Seven Lakh And Thirty Six Thousand) only as state share from the State Government vide letter no at serial no 21 to 23 and Rs 29,61,166.00 (Rupees Twenty Nine Lakh Sixty One Thousand One Hundred And Sixty Six) only on account of interest earned during the period and Rs 7,12,70,890.00 State Project Office (SSA), Human Resource Development Department, Sikkim 39 {ejm H$m A{YH$ma ANNUAL REPORT 2015-2016 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| (Rupees Seven Crore Twelve Lakh Seventy Thousand Eight Hundred and Ninety) only on account of unspent balance of the previous year, sum of Rs.42,71,69,965.00 (Rupees Forty Two Crore Seventy One Lakh Sixty Nine Thousand Nine Hundred and Sixty Five )only has been utilized for the purpose for which it was sanctioned and that the balance of Rs 11,52,34,091.00 (Rupees Eleven Crore Fifty Two Lakh Thirty Four Thousand and Ninety One) only remains unutilized at the end of the year which will be adjusted towards the grants-in-aid payable during the next year 2016 – 17. It is also certified that out of amount of Rs.42,71,69,965.00 (Rupees Forty Two Crore Seventy One Lakh Sixty Nine Thousand Nine Hundred and Sixty Five )only shown as utilized, accounts for an amount of Rs Nil (Rupees Nil) are yet to be received from the implementing units/ agencies as per details enclosed, which has been allowed to be carried forward. It is also certified that as on 31st March, 2016 Rs 31,11,167.00 (Rupees Thirty One Lakh Eleven Thousand One Hundred and Sixty Seven) only. as advance released remains unadjusted and the Bank Balance is Rs 11,72,03,478.00 (Rupees Eleven Crore Seventy Two Lakh Three Thousand Four Hundred and Seventy Eight) only. Certified that I have satisfied that the conditions on which the grants-in- aid was sanctioned have been duly fulfilled and that I have exercised the following checks to see that the money was actually utilized for the purpose for which it was sanctioned. Kinds of c hec chec heckks e exx er cised ercised 1. Audited Statement of Accounts (Copy enclosed) 2. Utilization Certificate 3. Progress Report Date:23rd August 2016 Signature with rubber-stamp SPD AUDIT OR’S CER UDITOR’S TIFICA CERTIFICA TE TIFICATE We have verified the above statement with the book and records produced before us for our verification and found the same has been drawn in accordance therewith. Date:23rd August 2016 Chartered Accountant Firm 40 State Project Office (SSA), Human Resource Development Department, Sikkim {ejm H$m A{YH$ma ANNUAL REPORT 2015-16 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| SAR SARVVA SHIKSHA ABHIYAN ABHIYAN SIKKIM Utilization Certificate in respect of Sarva Shikha Abhiyan (SSA) for the F inancial Y ear 2015-16 (Gr Year ant -in-Aid, Ca (Grant pital) Capital) CAPIT AL EXPENDITURE CAPITAL ( ` In Rupees) Sl. No. Particulars SSA Total 1. Opening Balance - - A. Cash in Hand - - B. Cash at Bank 70,58,662.00 70,58,662.00 C. Fund in Transit - D Unadjusted Advances - E Less: Bank Interest* - Sub-total (A) Opening Balance 70,58,662.00 70,58,662.00 2 Funds received from Government of India (MHRD) a. Grant-in-Aid-Capital i) 19-05-2015 No.F.14-1/2015-EE.16 Ch No;-028376 6,88,000.00 6,88,000.00 ii) 19-05-2015 No.F.14-1/2015-EE.16 Ch No;-028371 95,000.00 95,000.00 iii) 19-05-2015 No.F.14-1/2015-EE.16 Ch No;-028374 4,41,000.00 4,41,000.00 iv) 16-09-2015 No.F.14-1/2015-EE.16 Ch No;- - 2,28,17,000.00 2,28,17,000.00 v) 16-09-2015 No.F.14-1/2015-EE.16 Ch No;- - 19,11,000.00 19,11,000.00 vi) 18-03-2016 No.F.14-1/2015-EE.16 Ch No;- - 9,44,000.00 9,44,000.00 vii) 18-03-2016 No.F.14-1/2015-EE.16 Ch No;- - 1,12,73,000.00 1,12,73,000.00 Total (2) 3,81,69,000.00 3,81,69,000.00 3 Funds received from State Government i) 13-10-2015 767/Acts/HRDD/HQ Ch. No. :- 2,2736,000.00 2,27,36,000.00 Total (3) 2,2736,000.00 2,2736,000.00 4 Bank Interest - 5 Miscellaneous Income - - Sub Total (2 + 3) = (B) Total 6,09,05,000.00 6,09,05,000.00 Gr and T Grand otal (A+B) Total 6,79,63,662.00 6,79,63,662.00 6 Less Amount A. Actual Expenditure during the year 2015-16 2,53,11,127.00 2,53,11,127.00 - B. Outstanding Advance as on 31st March,2016 20,52,000.00 20,52,000.00 Total (A+B) 2,73,63,127.00 2,73,63,127.00 - 7 Excess/Deficit of Fund 4,06,00,535.00 4,06,00,535.00 8 Unspent balance as on 31st March,2016 (6.B+7) 4,26,52,535.00 4,26,52,535.00 * Note:- Interest earned on bank deposit has been deducted from the opening bank balance to arrive at the actual balance at bank. As per the accounting policy adopted and the guidelines of the Government of India. Bank interest received during the year is taken as liability for the year and in the subsequent year is accounted for as income. State Project Office (SSA), Human Resource Development Department, Sikkim 41 {ejm H$m A{YH$ma ANNUAL REPORT 2015-2016 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| SAR SARVVA SHIKSHA ABHIYAN ABHIYAN SIKKIM Utilization Certificate in respect of Sarva Shikha Abhiyan (SSA) for the F inancial Y Financial ear 2015-16 Year CAPITAL EXPENDITURE ANNEXURE-I 1 Certified that out of ` 3,81,69,000.00 (Rupees Three Crore Eighty One Lakh and Sixty Nine Thousand) only of Grant-in-aid-Capital sanctioned/received during the year 2015-16 in favour of Sikkim State Project Director -SSA Mission,Sikkim vide State exchequer Ministry of Human Resources Development Department of School Education & Literacy , letter Nos., at sl no 1 and 2 each ` 2,27,36,000.00 (Rupees Two Crore Twenty Seven Lakh and Thirty Six Thousand) only as State share from the State Government vide letter no at serial no 3 and ` Nil (Rupees Nil) on account of Interest earned during the period 01.04.2015 to 31.03.2016 and ` 70,58,662.00 (Rupees Seventy Lakh Fifty Eight Thousand Six Hundred and Sixty Two) only on account of unspent balance of the previous year, a sum of ` 2,53,11,127.00 (Rupees Two Crore Fifty Three Lakh Eleven Thousand One Hundred and Twenty Seven) only of Grant-in-Aid- Capital has been utilized for the purpose for which it was sanctioned and an amount of ` 4,26,52,535.00 (Rupees Four Crore Twenty Six Lakh Fifty Two Thousand Five Hundred and Thirty Five) only remaining un-utilized at the year end will be adjusted towards the Grants- in-Aid payable during the year 2016-17. 2 Certified that we have satisfied ourself that the conditions on which the Grants-in-Aid sanctioned have been fully fulfilled and that we have exercised the following checks to see that the money was actually utilized for the purpose for which it was sanctioned.Kinds of checks exercised:- Kinds of c hec heck chec ks e exx er cised ercised 1. Audited Statement of Accounts (Copy enclosed) 2. Utilization Certificate 3. Progress Report Date: 23rd August 2016 Signature with rubber-stamp Place: Gangtok SPD AUDITOR’S CERTIFICATE We have verified the above statement with the book and records produced before us for our verification and found the same has been drawn in accordance therewith. Date: 23rd August 2016 Place: Gangtok Chartered Accountant Firm 42 State Project Office (SSA), Human Resource Development Department, Sikkim {ejm H$m A{YH$ma ANNUAL REPORT 2015-16 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| SAR SARV VA SHIKSHA ABHIYABHIYAN AN SIKKIM Utilization Certificate in respect of Sarva Shikha Abhiyan (SSA) for the Financial Year 2015-16 (Grant -in-Aid, General) GENERAL EXPENDITURE (Figures in ` ) Sl No. Particulars SSA Total 1 Opening Balance - A. Cash in Hand - B. Cash at Bank 6,02,17,987.00 6,02,17,987.00 C. Unadjusted Advances 39,94,241.00 39,94,241.00 D. Current Liabilities - E. Bank Interest* - - Sub-total (A) Opening Balance 6,42,12,228.00 6,42,12,228.00 2 Funds received from Government of India (MHRD) i) 19-05-2015 No.F.14-1/2015-EE.16 Ch No;-028378 49,87,000.00 49,87,000.00 ii) 19-05-2015 No.F.14-1/2015-EE.16 Ch No;-028380 99,00,000.00 99,00,000.00 iii) 19-05-2015 No.F.14-1/2015-EE.16 Ch No;-028381 99,00,000.00 99,00,000.00 iv) 19-05-2015 No.F.14-1/2015-EE.16 Ch No;-028377 34,08,000.00 34,08,000.00 v) 19-05-2015 No.F.14-1/2015-EE.16 Ch No;-028382 99,00,000.00 99,00,000.00 vi) 19-05-2015 No.F.14-1/2015-EE.16 Ch No;-028379 59,88,000.00 59,88,000.00 vii) 16-09-2015 No.F.14-1/2015-EE.16 Ch No;- - 8,08,85,000.00 8,08,85,000.00 viii) 16-09-2015 No.F.14-1/2015-EE.16 Ch No;- - 1,11,19,000.00 1,11,19,000.00 ix) 16-09-2015 No.F.14-1/2015-EE.16 Ch No;- - 5,18,42,000.00 5,18,42,000.00 x) 30-03-2016 No.F.14-1/2015-EE.16 Ch No;- - 8,00,00,000.00 8,00,00,000.00 xi) 30-03-2016 No.F.14-1/2015-EE.16 Ch No;- - 1,55,97,000.00 1,55,97,000.00 xii) 18-03-2016 No.F.14-1/2015-EE.16 Ch No;- - 7,72,68,000.00 7,72,68,000.00 xiii) 18-03-2016 No.F.14-1/2015-EE.16 Ch No;- - 64,73,000.00 64,73,000.00 Total (2) 36,72,67,000.00 36,72,67,000.00 3 Funds received from State Government - i) 05-02-2016 767/Actts/HRDD/HQ Ch No;- 025705 2,00,00,000.00 2,00,00,000.00 ii) 14/03/2016 767/Actts/HRDD/HQ Ch No;- - 2,00,00,000.00 2,00,00,000.00 Total (3) 4,00,00,000.00 4,00,00,000.00 4 Bank Interest 29,61,166.00 29,61,166.00 5 Miscellaneous Income - - Sub T otal (2 + 3) = (B) Total 41,02,28,166.00 41,02,28,166.00 Gr and T Grand otal (A+B) Total 47,44,40,394.00 47,44,40,394.00 6 Less Amount A. Actual Expenditure during the year 2015-16 40,18,58,838.00 40,18,58,838.00 - B. Outstanding Advance as on 31st March,2016 10,59,167.00 10,59,167.00 Total (A+B) 40,29,18,005.00 40,29,18,005.00 - 7 Excess/Deficit of Fund 7,15,22,389.00 7,15,22,389.00 8 Unspent balance as on 31st March,2016 (6.B+7) 7,25,81,556.00 7,25,81,556.00 * Note:- Interest earned on bank deposit has been deducted from the opening bank balance to arrive at the actual balance at bank. As per the accounting policy adopted and the guidelines of the Government of India. Bank interest received during the year is taken as liability for the year and in the subsequent year is accounted for as income. State Project Office (SSA), Human Resource Development Department, Sikkim 43 {ejm H$m A{YH$ma ANNUAL REPORT 2015-2016 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| SAR SARVVA SHIKSHA ABHIYAN ABHIYAN SIKKIM Utilization Certificate in respect of Sarva Shikha Abhiyan (SSA) for the F inancial Y Financial ear 2015-16 Year GENERAL EXPENDITURE ANNEXURE-I 1 Certified that out of ` 36,72,67,000.00 (Rupees Thirty Six Crore Seventy Two Lakh and Sixty Seven Thousand) only of Grant-in-aid-General sanctioned/received during the year 2015-16 in favour of SSA Mission, vide State exchequer Sikkim vide Ministry of Human Resources Development, Department of School Education & Literacy and the State of Sikkim, letter Nos., at serial no i to xiii and ` 4,00,00,000.00 (Rupees Four Crore) only as state share from the State Government vide letter no at sl no i and ii ` 29,61,166.00 (Rupees Twenty Nine Lakh Sixty One Thousand One Hundred and Sixty Six) only on account of interest earned during the period 01.04.2015 to 31.03.2016 and ` 6,42,12,228.00 (Rupees Six Crore Forty Two Lakh Twelve Thousand Two Hundred andTwenty Eight) only on account of opening unspent balance of the previous year, a sum of ` 40,18,58,838.00 (Rupees Forty Crore Eighteen Lakh Fifty Eight Thousand Eight Hundred and Thirty Eight) only of Grant-in-Aid- General has been utilized for the purpose for which it was sanctioned and an amount of ` 7,25,81,556.00 (Rupees Seven Crore Twenty Five Lakh Eighty One Thousand Five Hundred and Fifty Six) only remains unutilized at the year end will be adjusted towards the Grants-in-Aid payable during the year 2016-17. 2 Certified that we have satisfied ourself that the conditions on which the Grants-in-Aid sanctioned have been fully fulfilled and that we have exercised the following checks to see that the money was actually utilized for the purpose for which it was sanctioned. Kinds of checks exercised:- 1 Audited Statement of Accounts (Copy enclosed) 2 Utilization Certificate 3 Progress Report Date: 23rd August 2016 Signature with rubber-stamp Place: Gangtok SPD A UDIT OR’S CER UDITOR’S TIFICA CERTIFICA TE TIFICATE We have verified the above statement with the book and records produced before us for our verification and found the same has been drawn in accordance therewith. Date: 23rd August 2016 Place: Gangtok Chartered Accountant Firm 44 State Project Office (SSA), Human Resource Development Department, Sikkim {ejm H$m A{YH$ma ANNUAL REPORT 2015-16 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| IUFR - I SUMMAR SUMMARYY B UDGET AN BUDGET AL ANAL Y SIS (ENTIRE PROGRAMME) ALY FOR THE FINANCIAL YEAR ENDED ON: 31.03.2016 ( ` in Lakhs) Estimated Name of the State AWP & PB Opening Release by R e l e a s e E x p e n d i t u r e AWP & B for Balance GOI State the Ne xt Y Next ear Year SIKKIM 6120.58 712.70 4054.36 627.36 4271.69 6851.10 For : A.K. Kumar & Co. State Project Director Chartered Accountants HRD Department Firm Regn: 308013E Gangtok Anjan Kumar (Proprietor) Membership No: 013166 Place: Gangtok Date:23rd August 2016 State Project Office (SSA), Human Resource Development Department, Sikkim 45 {ejm H$m A{YH$ma ANNUAL REPORT 2015-2016 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| IUFR- II SUMMAR SUMMARYY B UDGET AN BUDGET AL ANAL Y SIS (ENTIRE PROGRAMME) ALY FOR THE FINANCIAL YEAR ENDED ON: 31.03.2016 ( ` in Lakhs) Opening Release Release Expenditure Expenditure Estimated Name of the State Balance for the half for the for the for the AWP &B for the year year financial half financial for the next year year year year SIKKIM 712.70 2138.81 4681.72 1765.52 4271.69 6851.10 For : A.K. Kumar & Co. State Project Director Chartered Accountants HRD Department Firm Regn: 308013E Gangtok Anjan Kumar (Proprietor) Membership No: 013166 Place: Gangtok Date:23rd August 2016 46 State Project Office (SSA), Human Resource Development Department, Sikkim {ejm H$m A{YH$ma ANNUAL REPORT 2015-16 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| IUFR -III SAR SARVVA SHIKSHA ABHIYAN ABHIYAN STATE - SIKKIM STA A CTIVITY WISE EXPENDITURE STATEMENT STA FOR THE FINANCIAL YEAR ENDED ON: 31.03.2016 ( ` in Lakhs) Half Year Ended Year F inancial Y ear Year Residential Hostel for specific category of children 7.50 15.00 Special Trg for mainstreaming (OOSC) 5.96 11.92 Free Text Book - 150.73 Provision of 2 sets of Uniform - 309.53 Teachers Salary (Recurring in position) 1,040.07 2,080.13 Trainings 18.14 36.28 Academic Support -BRC / URC 165.88 331.76 Academic Support -CRC 278.87 557.73 Computer Aided Education in UPS - 27.28 School Grant 33.66 67.32 Research, Eve, Monitor & Supervision 1.00 1.99 Maintenance Grant 45.08 90.15 Interventions for CWSN 18.45 36.89 Innovation 12.07 24.13 SMC/PRI Training 2.13 4.26 School Infrastructure - 253.11 Project Management Cost 98.69 197.38 Kasturba Gandhi Balika Vidhalaya 38.05 76.10 Total 1,765.52 4,271.69 For : A.K. Kumar & Co. Chartered Accountants. Firm Regn: 308013E Place: Gangtok Anjan Kumar (Proprietor) Date:23rd August 2016 Membership No: 013166 State Project Office (SSA), Human Resource Development Department, Sikkim 47 {ejm H$m A{YH$ma ANNUAL REPORT 2015-2016 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| HUMAN RESOUR CE & DEVEL RESOURCE OPMENT DEP DEVELOPMENT AR TMENT ARTMENT DEPAR . TMENT. SAR SARVVA SHIKSHA ABHIYAN ABHIYAN GOVERNMENT OF SIKKIM PROCUREMENT A UDIT CER AUDIT TIFICA CERTIFICA TE TIFICATE FINANCIAL YEAR-2015-2016 This is to certify that we have gone through the procurement procedure used for the Sikkim State for SSA and based on the audit of the records for the year 2015-2016 and inputs from the district audit reports, we are satisfied that the procurement procedure prescribed in the Manual on Financial management and Procurement under SSA has been followed. Sl. No Details Deviations Amount Involved ( declared as misc - procurement) Nil Nil Nil For: A. K Kumar & Co. Chartered Accountants Firm Regn: 308013E State Project Director Anjan Kumar Sarva Shiksha Abhiyan Proprietor Membership No: 013166 48 State Project Office (SSA), Human Resource Development Department, Sikkim {ejm H$m A{YH$ma ANNUAL REPORT 2015-16 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| PROCUREMENT REPORT REPORT The Sarva Shiksha Abhiyan has not yet drawn up manual for Procurement Procedure. In absence of well laid down policies and procedures, we are not in a position to scrutinize the transactions from all aspects. However, to the best of our knowledge and belief and in accordance with the information as furnished to us, Sarva Shiksha Abhiyan funds are used only for the purposes for which they are granted and all procurement of materials and award and administration of contracts are made with due attention to considerations of economy and efficiency and without regard to political or other non economic influences or considerations. For: A. K Kumar & Co. Chartered Accountants Firm Regn: 308013E Anjan Kumar Proprietor Membership No: 013166 State Project Office (SSA), Human Resource Development Department, Sikkim 49 {ejm H$m A{YH$ma ANNUAL REPORT 2015-2016 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| Annexure XX Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated Annual Financial Statement State: Sikkim Year ended 31st Mar Marcc h, 2016 SOURCES & APPLICATION ( ` in Lakhs) Opening Balance Bank Balance 663.95 Cheque in Hand 100.65 Unadjusted Advances 39.94 Total 804.54 Source (Receipts) Funds received from Government of India 4,054.36 Funds received from Government of Sikkim 627.36 Bank Interest 35.86 Current Liabilities (47.29) 5,474.83 Application (Expenditure) Approved AWP & B Expenditure for Saving/Excess including spill over the year Residential Hostel for specific category of children 15.19 15.00 0.19 Special Trg for mainstreaming (OOSC) 19.69 11.92 7.77 Free Text Book 150.73 150.73 - Provision of 2 sets of Uniform 309.53 309.53 - Teachers Salary (Recurring in position) 3,004.20 2,080.13 924.07 Trainings 60.87 36.28 24.59 Academic Support -BRC / URC 473.68 331.76 141.92 Academic Support -CRC 757.02 557.73 199.29 Computer Aided Education in UPS 27.60 27.28 0.32 School Grant 67.57 67.32 0.25 Research, Eve, Monitor & Supervision 2.00 1.99 0.01 Maintenance Grant 90.38 90.15 0.23 Interventions for CWSN 36.90 36.89 0.01 Innovation 30.00 24.13 5.87 SMC/PRI Training 13.81 4.26 9.55 School Infrastructure 720.30 253.11 467.19 Project Management Cost 238.91 197.38 41.53 Kasturba Gandhi Balika Vidhalaya 102.20 76.10 26.10 - Closing Balance - Cash at Bank 1,172.03 1,172.03 Unadjusted Advances 31.11 280.83 - 6,120.58 5,474.83 3,301.75 50 State Project Office (SSA), Human Resource Development Department, Sikkim {ejm H$m A{YH$ma ANNUAL REPORT 2015-16 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| A. K K umar & Co Kumar . Co. Chartered Accountants Gangtok, Sikkim Inde pendent Auditor Independent s’ R Auditors’ Reepor portt To the Member Memberss of the Go Govv erning Body of Sar Sarvv a Shik sha Abhiy Shiksha an, Sikk Abhiyan, im Sikkim Report on the Financial Statements We have audited the accompanying financial statements of Sarva Shiksha Abhiyan which comprise the Balance Sheet as on 31st March 2016, the Income & Expenditure Account and Receipt & Payment Account for the year ended and a summary of Significant Accounting Policies and Notes to Accounts. Information incorporated in these Financial Statements are of the State Project Office along with the four District Project Offices audited by us for the period from 01st April, 2015 to 31st March, 2016. Mana Managgement ement’’s r esponsibility f responsibility or the F for inancial Sta Financial tements Statements The Management is responsible for the preparation of these financial statements in accordance with the guidelines set in the manual on Financial Management and Procurement as given by the Ministry of Human Resource Development, Government of India and as per the requirements of the Society Registration Act. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of the financial statements that are free from material misstatement, whether due to fraud or error. Auditors’ Responsibility Our responsibility is to express an opinion on these financial statements, based on our audit. We conducted our audit in accordance with Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with the ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and the disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risks assessments, the auditor considers the internal controls relevant to the Management’s preparation and fair presentation of the financial statements in order to design audit State Project Office (SSA), Human Resource Development Department, Sikkim 51 {ejm H$m A{YH$ma ANNUAL REPORT 2015-2016 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| A. K Kumar & Co Kumar Co.. Chartered Accountants Gangtok, Sikkim procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the Management’s internal control. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by the Management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion and to the best of our information and according to the explanations given to us, the said accounts together with the notes thereon give the information required by the guidelines set in the manual on Financial Management and Procurement as given by the Ministry of Human Resource Development, Government of India, in the manner so required for the Sarva Shiksha Abhiyan and give a true and fair view in conformity with the accounting principles generally accepted in India: (i) In the case of the Balance Sheet, of the state of affairs of the Bank as at 31st March, 2016; (ii) In the case of the Profit and Loss Account of the excess of Income over expenditure for the year ended on that date and; (iii) In the case of the Receipt and Payment Account of the receipt and payment for the year ended on that date; Report: We report that: (a) We have obtained all the information and explanations which, to the best of our knowledge and belief, were necessary for the purpose of our audit and have found them to be satisfactory. (b) The transactions of the State and District Offices, which have come to our notice, have been within the powers of the State and District Offices. In our opinion, the Balance Sheet, the Income and Expenditure Account and Receipt and Payment Account comply with the Accounting Standards 52 State Project Office (SSA), Human Resource Development Department, Sikkim {ejm H$m A{YH$ma ANNUAL REPORT 2015-16 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| A. K K umar & Co Kumar . Co. Chartered Accountants Gangtok, Sikkim issued by Institute of Chartered Accountants of India (ICAI) to the extent applicable. We further report that: (i) The Balance Sheet, the Income and Expenditure Account and Receipt and Payment Account dealt with by this report are in agreement with the books of account. (ii) In our opinion, proper books of account as required by law have been kept by the State and District Project Offices so far as appears from our examination of those books. Date:22nd August 2016 For : A.K K or: umar & Co Kumar . Co. Place: Gangtok Chartered Accountants Firm Regn No:-308013E Anjan K umar Kumar (Pr oprietor) (Proprietor) Mem. No: 013166 State Project Office (SSA), Human Resource Development Department, Sikkim 53 Human Resource Development Department 54 Government of Sikkim Sarva Siksha Abhiyan Consolidated Balance Sheet As on 31st March 2016 Previous Year Current Year Previous Year Current Year 31.03.2015 LIABILITIES Sch 31.03.2016 31.03.2015 ASSETS Sch 31.03.2016 (`) No (`) (`) No (`) Fixed Assets -Grant Fund Fixed Assets ANNUAL REPORT 2015-2016 (As per contra) 6,69,97,224.00 (As per contra) 6,69,97,224.00 Other Fixed Asset 1 6,77,83,624.00 46,27,82,687.00 Other Fixed Asset 1 6,77,83,624.00 46,27,82,687.00 Civil Works 1A 54,70,15,288.00 Civil Works 1A 56,70,15,288.00 KGBV-School Building 4,63,70,814.00 KGBV-School Building 4,63,70,814.00 Unspent Balance Advances 3 7,12,70,890.00 (As per Income & Expenditure A/C) 11,52,34,091.00 19,42,241.00 General Advance 10,59,167.00 20,52,000.00 Capital Advance 20,52,000.00 62,22,375.00 Current Liabilities 2 14,80,096.00 Closing Balance Bank Interest 6,63,95,370.00 Bank Balance 4 11,72,03,478.00 29,61,166.00 (Interest earned during the year) 36,00,458.00 1,00,64,820.00 Cheques in hand (District Offices) 4A - 61,02,34,342.00 Total 80,14,84,371.00 61,02,34,342.00 Total 80,14,84,371.00 Significant Accounting Policies 14 - Notes to Accounts 15 For: A. K. Kumar & Co. gd©{e Chartered Accountants ejm Firm Regn. 308013E In terms of our report on even date. g~ nT>| g~ ~‹T>| jm A{^¶mZ {ejm H$m A{YH$ma Date: 23rd August 2016 Anjan Kumar Place: Gangtok (Proprietor) M.No:-013166 State Project Office (SSA), Human Resource Development Department, Sikkim Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated Income & Expenditure Accounts For the y ear ended 31st Mar year Marcc h 2016 Previous Year Current Year Previous Year Current Year 31.03.2015 EXPENDITURE Sch 31.03.2016 31.03.2015 INCOME Sch 31.03.2016 (`) No (`) (`) No (`) ANNUAL REPORT 2015-16 ACESS 6 UNSPENT BALANCE 38,04,259.00 Special Trg for mainstreaming (OOSC) - 11,92,500.00 7,88,12,832.00 Opening - 7,12,70,890.00 1,74,150.00 Residential (Contd from previous year Non-Residential (Fresh) 15,00,000.00 RETENTION 7 45,26,15,000.00 From Government of India 40,54,36,000.00 1,64,85,000.00 Free Text Book 1,50,73,000.00 5,00,00,000.00 From Government of Sikkim 6,27,36,000.00 3,42,93,000.00 Provision of 2 sets of Uniform 3,09,53,000.00 - - - Teaching Learning Equipment (TLE) - - - State Project Office (SSA), Human Resource Development Department, Sikkim ENHANCING QUALITY 8 53,15,928.00 Bank Interest 5 29,61,166.00 19,06,25,919.00 Teachers Salary (Recurring in position) 20,80,13,331.00 21,62,400.00 Trainings 36,27,700.00 3,24,31,589.00 Academic Support -BRC / URC 3,31,75,847.00 5,74,31,855.00 Academic Support -CRC 5,57,73,744.00 1,99,98,327.00 Computer Aided Education in UPS 27,28,265.00 gd©{e ANNUAL GRANTS 9 ejm 66,93,500.00 School Grant 67,32,000.00 g~ nT>| g~ ~‹T>| jm A{^¶mZ 6,57,580.00 Research, Eve, Monitor & Supervision 1,99,472.00 {ejm H$m A{YH$ma 89,85,500.00 Maintenance Grant 90,15,000.00 37,37,43,079.00 Bal. c/f to Next page.. 36,79,83,859.00 58,67,43,760.00 Bal. c/f to Next page.. 54,24,04,056.00 55 Human Resource Development Department 56 Government of Sikkim Sarva Siksha Abhiyan Consolidated Income & Expenditure Accounts For the y ear ended 31st Mar year Marcc h 2016 Previous Year Current Year Previous Year Current Year 31.03.2015 EXPENDITURE Sch 31.03.2016 31.03.2015 INCOME Sch 31.03.2016 (`) No (`) (`) No (`) 37,37,43,079.00 Bal. b/f from previous page.. - 36,79,83,859.00 58,67,43,760.00 Bal. b/f from previous page.. - 54,24,04,056.00 ANNUAL REPORT 2015-2016 BRIDGING GENDER & SOCIAL CATEGORY GAPS 10 44,11,662.00 Interventions for CWSN 36,89,000.00 Innovation 24,13,430.00 13,83,340.00 SMC/PRI Training 4,25,616.00 SCHOOL INFRASTRUCTURE 11 7,65,65,468.00 Civil Works Construction 2,53,11,127.00 PROJECT MGT COST 12 2,03,51,550.00 a) Management 1,78,389,067.00 24,97,000.00 b) Learning Enhancement Programme - 23,89,720.00 c) Community Mobilization 6,00,000.00 5,99,000.00 d) REMS Activity 12,47,866.00 gd©{e ejm 48,19,40,819.00 Bal. c/f to Next page.. 41,95,59,965.00 58,67,43,760.00 Bal. c/f to Next page.. 54,24,04,056.00 g~ nT>| g~ ~‹T>| jm A{^¶mZ {ejm H$m A{YH$ma State Project Office (SSA), Human Resource Development Department, Sikkim Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated Income & Expenditure Accounts For the y ear ended 31st Mar year Marcc h 2016 Previous Year Current Year Previous Year Current Year 31.03.2015 EXPENDITURE Sch 31.03.2016 31.03.2015 INCOME Sch 31.03.2016 (`) No (`) (`) No (`) ANNUAL REPORT 2015-16 48,19,40,819.00 Bal. b/f from previous page.. 41,95,59,965.00 58,67,43,760.00 Bal. b/f from previous page.. - 54,24,04,056.00 KASTURBA GANDHI BALIKA VIDHALAYA 13 2,46,68,581.00 a) Non recurring one time grant 88,63,470.00 b) Recurring 76,10,000.00 51,54,72,870.00 42,71,69,965.00 SURPLUS 7,12,70,890.00 Excess of Income over Expenditure 14 11,52,34,091.00 State Project Office (SSA), Human Resource Development Department, Sikkim 58,67,43,760.00 Grand Total - 54,24,04,056.00 58,67,43,760.00 Grand Total 54,24,04,056.00 Significant Accounting Policies 14 Notes to Accounts 15 For: A. K. Kumar & Co. gd©{e In terms of our report on even date. ejm Chartered Accountants Firm Regn. 308013E Date: 23rd August 2016 g~ nT>| g~ ~‹T>| jm A{^¶mZ Place: Gangtok {ejm H$m A{YH$ma Anjan Kumar (Proprietor) M.No:-013166 57 Human Resource Development Department 58 Government of Sikkim Sarva Siksha Abhiyan Consolida ted R Consolidated eceipts & P Receipts Paa yments Accounts For the y ear ended 31st Mar year Marc c h 2016 Previous Year Current Year Previous Year Current Year 31.03.2015 RECEIPTS Sch 31.03.2016 31.03.2015 PAYMENTS Sch 31.03.2016 (`) No (`) (`) No (`) Opening Balance Advances ANNUAL REPORT 2015-2016 2,48,56,762.00 Balances at Bank 4 6,63,95,370.00 11,24,24,507.00 (Disbursed during the year) - 5,42,85,730.00 4,32,45,832.00 Cheques in hand (District Offices) 1,00,64,820.00 ACESS 6 38,04,259.00 Special Trg for mainstreaming (OOSC) 11,92,500.00 Grants Received 1,74,150.00 Residential (Contd from previous year) - 45,26,15,000.00 From Government of India 40,54,36,000.00 - Non-Residential (Fresh) 15,00,000.00 5,00,00,000.00 From Government of Sikkim 6,27,36,000.00 RETENTION 7 - 1,64,85,000.00 Free Text Book 1,50,73,000.00 3,42,93,000.00 Provision of 2 sets of Uniform 3,09,53,000.00 55,60,834.00 Current Liabilities 2 51,66,627.00 - Teaching Learning Equipment (TLE) - Advances ENHANCING QUALITY 8 12,52,50,533.00 (Settled during the year) 5,51,68,804.00 19,06,25,919.00 Teachers Salary (Recurring in position) 20,80,13,331.00 21,62,400.00 Trainings 36,27,700.00 gd©{e 29,61,166.00 Bank Interest 5 36,00,458.00 3,24,31,589.00 Academic Support -BRC / URC 3,31,75,847.00 ejm 5,74,31,855.00 Academic Support -CRC 5,57,73,744.00 g~ nT>| g~ ~‹T>| 1,99,98,327.00 Computer Aided Education in UPS 27,28,265.00 jm A{^¶mZ {ejm H$m A{YH$ma 70,44,90,127.00 Bal. c/f to Next page.. 60,85,68,079.00 46,98,31,006.00 Bal. c/f to Next page.. 40,63,23,117.00 State Project Office (SSA), Human Resource Development Department, Sikkim Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolida ted R Consolidated eceipts & P Receipts Paa yments Accounts For the y ear ended 31st Mar year Marc c h 2016 Previous Year Current Year Previous Year Current Year 31.03.2015 RECEIPTS Sch 31.03.2016 31.03.2015 PAYMENTS Sch 31.03.2016 (`) No (`) (`) No (`) ANNUAL REPORT 2015-16 70,44,90,127.00 Bal. b/f from previous page.. 60,85,68,079.00 46,98,31,006.00 Bal. b/f from previous page.. 40,63,23,117.00 ANNUAL GRANTS 9 66,93,500.00 School Grant 67,32,000.00 6,57,580.00 Research, Eve, Monitor & Supervision 1,99,472.00 89,85,500.00 Maintenance Grant 90,15,000.00 BRIDGING GENDER & SOCIAL CATEGORY GAPS 10 44,11,662.00 Interventions for CWSN 36,89,000.00 State Project Office (SSA), Human Resource Development Department, Sikkim Innovation 24,13,430.00 13,83,340.00 SMC/PRI Training 4,25,616.00 SCHOOL INFRASTRUCTURE 11 7,65,65,468.00 Civil Works Construction 2,53,11,127.00 PROJECT MGT COST 12 2,03,51,550.00 a) Management 1,78,89,067.00 gd©{e ejm 24,97,000.00 b) Learning Enhancement Programme - 23,89,720.00 c) Community Mobilization 6,00,000.0 g~ nT>| g~ ~‹T>| jm A{^¶mZ {ejm H$m A{YH$ma 5,99,000.00 d) REMS Activity 12,47,866.00 70,44,90,127.00 Bal. c/f to Next page.. 60,85,68,079.00 59,43,65,326.00 Bal. c/f to Next page.. 47,38,45,695.00 59 Human Resource Development Department 60 Government of Sikkim Sarva Siksha Abhiyan Consolida ted R Consolidated eceipts & P Receipts Paa yments Accounts For the y ear ended 31st Mar year Marc c h 2016 Previous Year Current Year Previous Year Current Year 31.03.2015 RECEIPTS Sch 31.03.2016 31.03.2015 PAYMENTS Sch 31.03.2016 (`) No (`) (`) No (`) 70,44,90,127.00 Bal. b/f from previous page.. 60,85,68,079.00 59,43,65,326.00 Bal. b/f from previous page.. 47,38,45,695.00 ANNUAL REPORT 2015-2016 KASTURBA GANDHI BALIKA VIDHALAYA 13 2,46,68,581.00 a) Non recurring one time grant - 88,63,470.00 b) Recurring 76,10,000.00 1,32,560.00 Current Liabilities (Settled) 2 99,08,906.00 Closing Balance 6,63,95,370.00 Balances at Bank 4 11,72,03,478.0 1,00,64,820.00 Cheques in hand (District Offices) 4A 70,44,90,127.00 Grand Total 60,85,68,079.00 70,44,90,127.00 Grand Total 60,85,68,079.00 Significant Accounting Policies 14 Notes to Accounts 15 For: A. K. Kumar & Co. Chartered Accountants In terms of our report on even date. Firm Regn. 308013E gd©{e ejm Date: 23rd August 2016 Place : Gangtok g~ nT>| g~ ~‹T>| jm A{^¶mZ {ejm H$m A{YH$ma Anjan Kumar (Proprietor) M.No:-013166 State Project Office (SSA), Human Resource Development Department, Sikkim {ejm H$m A{YH$ma ANNUAL REPORT 2015-16 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated Accounts Schedules to Accounts Schedule - 1 Fixed Assets-Others Sl. Particulars Opening Balance Additions During Deletions Closing Balance No. 1.4.2015 the year During the year 31.3.2016 (`) (`) (`) (`) A State Office 1 Furniture & Fixtures 7,12,941.00 - 7,12,941.00 2 Office Equipment 1,23,151.00 - - 1,23,151.00 3 Computer & Accessories 5,99,207.00 3,24,241.00 - 9,23,448.00 4 Vehicle -Bolero (VLS BS-42WD) 7,85,484.00 7,85,484.00 5 Electronic Appliance 64,707.00 - - 64,707.00 6 Laptop 2,54,542.00 2,54,542.00 7 Photocopy Machine 1,09,375.00 1,09,375.00 8 Almirah Godrej 14,667.00 14,667.00 9 Camera (2 nos) 1,92,208.00 1,92,208.00 10 Computer & Accessories 4,04,49,132.00 4,04,49,132.00 11 5KVA Battery 4,57,800.00 4,57,800.00 Total (A) 4,37,63,214.00 3,24,241.00 - 4,40,87,455.00 B North District 1 Furniture & Fixtures 10,92,208.00 10,92,208.00 2 Computer & Accessories 9,85,599.00 45,600.00 10,31,199.00 3 Printers 7,500.00 7,500.00 4 Laptop & Accessories 66,854.00 66,854.00 5 Xexrox Machine 5,85,002.00 5,85,002.00 6 Digital Camera 1,33,141.00 1,33,141.00 7 P.A System 52,864.00 52,864.00 8 Fax Machine 20,855.00 20,855.00 9 Furniture for Upper Primary School 7,95,000.00 7,95,000.00 Total (B) 37,39,023.00 45,600.00 37,84,623.00 C East District 1 Furniture & Fixtures 10,71,020.00 64,520.00 11,35,540.00 2 Xexrox Machine 13,63,491.00 13,63,491.00 3 Computer & Accessories 13,72,815.00 2,48,800.00 16,21,615.00 4 Digital Resography Duplicator 99,015.00 99,015.00 5 Wooden Cabinet 20,196.00 20,196.00 6 Furniture for UPS 14,93,427.00 14,93,427.00 Total (C) 54,19,964.00 3,13,320.00 57,33,284.00 State Project Office (SSA), Human Resource Development Department, Sikkim 61 {ejm H$m A{YH$ma ANNUAL REPORT 2015-2016 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated Accounts Schedules to Accounts Schedule - 1 contd... Fixed Assets-Others Sl. Particulars Opening Balance Additions During Deletions Closing Balance No. 1.4.2015 the year During the year 31.3.2016 (`) (`) (`) (`) D West District 1 Furniture & Fixtures 29,75,218.00 29,75,218.00 2 Xexrox Machine 4,81,835.00 4,81,835.00 3 Computer & Accessories 6,41,744.00 43,599.00 6,85,343.00 4 Vehicle 4,40,404.00 4,40,404.00 5 Digital Camera 1,19,186.00 1,19,186.00 6 Generator 32,770.00 32,770.00 7 Furniture for UPS 42,69,043.00 42,69,043.00 8 Inverter for District Office 58,650.00 58,650.00 9 Sound System 59,640.00 59,640.00 Total (D) 90,18,850.00 1,03,239.00 91,22,089.00 E South District 1 Furniture & Fixtures 15,10,200.00 15,10,200.00 2 Xexrox Machine 1,20,000.00 1,20,000.00 3 Computer & Accessories 17,82,463.00 17,82,463.00 4 Vehicle 4,54,928.00 4,54,928.00 5 Digital Camera 1,15,804.00 1,15,804.00 6 LCD Projector 1,99,500.00 1,99,500.00 7 Laser Printer 3,46,750.00 3,46,750.00 8 Hamdycam Camera & Accessories 2,09,939.00 2,09,939.00 9 Display Boards 1,62,000.00 1,62,000.00 10 600 VA UPS 2,700.00 2,700.00 11 Computer Monitor (Acer) 5,500.00 5,500.00 12 Laptop -Dell Vastro 1014 1,46,389.00 1,46,389.00 Total (E) 50,56,173.00 - 50,56,173.00 Grand Total 6,69,97,224.00 7,86,400.00 - 6,77,83,624.00 62 State Project Office (SSA), Human Resource Development Department, Sikkim {ejm H$m A{YH$ma ANNUAL REPORT 2015-16 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated Accounts Schedule - 1- A Fixed Assets - Civil Works as on 31.03.2016 Sl. Particulars Opening Balance Additions During Deletions Closing Balance No. 1.4.2015 the year During the year 31.3.2016 (`) (`) (`) (`) A State Office 2 Furniture for Govt. UPS 47,62,627.00 47,62,627.00 Total (A) 47,62,627.00 47,62,627.00 B Civil Works-East District Construction of BRC 18,00,000.00 18,00,000.00 Construction of CRC 24,00,000.00 24,00,000.00 Building for new primary school 37,50,000.00 37,50,000.00 Upgraded UPS in Lieu of UPS 5,84,03,661.00 5,84,03,661.00 HM’s Room 2,72,02,000.00 2,72,02,000.00 Addl. Rooms for PS & UPS 3,79,56,000.00 8,23,500.00 3,87,79,500.00 Rooms for Monastic Schools 1,19,12,000.00 1,19,12,000.00 Electricity Connection 14,20,000.00 14,20,000.00 Drinking Water 28,50,000.00 28,50,000.00 Toilets 20,00,000.00 27,43,276.00 47,43,276.00 Girls Toilets 33,80,000.00 25,56,724.00 59,36,724.00 Toilets for CWSN 8,00,000.00 8,00,000.00 Boundary Wall/Fencing 67,50,000.00 67,50,000.00 Boundary Wall/Fencing in running metre 34,48,000.00 34,48,000.00 Major Repairs 1,04,39,000.00 8,73,000.00 1,13,12,000.00 Child Friendly Activity 2,50,000.00 2,50,000.00 Augmentation of Training facility in BRC 49,08,000.00 49,08,000.00 Environmental Assessment, School Layout Plan, 3rd Party Evaluation 16,10,000.00 16,10,000.00 Infrastructure for setting libraries including books a) Primary School (per school) 7,08,000.00 7,08,000.00 b) Upper Primary School (per school) 11,82,000.00 11,82,000.00 Furniture for children 28,09,000.00 28,09,000.00 Total (B) 18,59,77,661.00 69,96,500.00 - 19,29,74,161.00 State Project Office (SSA), Human Resource Development Department, Sikkim 63 {ejm H$m A{YH$ma ANNUAL REPORT 2015-2016 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated Accounts Schedule - 1- A Contd... Fixed Assets - Civil Works Sl. Particulars Opening Balance Additions During Deletions Closing Balance No. 1.4.2015 the year During the year 31.3.2016 (`) (`) (`) (`) C Civil Works-West District Construction of BRC 12,00,000.00 12,00,000.00 Construction of CRC 76,00,000.00 76,00,000.00 Building for new primary school 1,09,80,000.00 9,21,500.00 1,19,01,500.00 Upgraded UPS in Lieu of UPS 3,98,24,000.00 3,98,24,000.00 HM’s Room 12,00,000.00 12,00,000.00 Addl. Rooms for upgraded UPS 7,20,000.00 7,20,000.00 Addl. Rooms for PS & UPS 3,58,45,000.00 3,58,45,000.00 Rooms for Monastic Schools 19,50,000.00 19,50,000.00 Electricity Connection 27,97,000.00 27,97,000.00 Drinking Water 33,45,000.00 33,45,000.00 Toilets 58,80,000.00 15,81,810.00 74,61,810.00 Girls Toilets 50,40,000.00 19,18,190.00 69,58,190.00 Toilets for CWSN 2,00,000.00 2,00,000.00 Boundary Wall/Fencing 68,50,000.00 68,50,000.00 Boundary Wall/Fencing in running metre 15,20,000.00 15,20,000.00 Construction of Kitchen shade 25,000.00 25,000.00 Major Repairs 60,25,000.00 14,88,000.00 75,13,000.00 Minor Repairs 5,00,000.00 5,00,000.00 Augmentation of Training facility in BRC 35,00,000.00 35,00,000.00 Environmental Assessment, School Layout Plan, 3rd Party Evaluation 13,14,000.00 13,14,000.00 Infrastructure for setting libraries including books a) Primary School (per school) 6,78,000.00 6,78,000.00 b) Upper Primary School (per school) 9,10,000.00 9,10,000.00 Furniture for children 42,17,000.00 42,17,000.00 Total (C) 14,21,20,000.00 59,09,500.00 - 14,80,29,500.00 64 State Project Office (SSA), Human Resource Development Department, Sikkim {ejm H$m A{YH$ma ANNUAL REPORT 2015-16 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated Accounts Schedule - 1- A Contd... Fixed Assets - Civil Works Sl. Particulars Opening Balance Additions During Deletions Closing Balance No. 1.4.2015 the year During the year 31.3.2016 (`) (`) (`) (`) D Civil Works-North District Construction of BRC 12,00,000.00 12,00,000.00 Construction of CRC 34,00,000.00 34,00,000.00 Building for new primary school 53,00,000.00 53,00,000.00 Building for Buildingless schools 4,00,000.00 4,00,000.00 Upgraded UPS in Lieu of UPS 53,10,000.00 53,10,000.00 HM’s Room 15,00,000.00 15,00,000.00 Addl. Rooms for upgraded UPS 13,20,000.00 8,00,000.00 13,20,000.00 Addl. Rooms for PS & UPS 2,15,15,000.00 2,15,15,000.00 Addl. Rooms for Earthquake effected 13,50,000.00 13,50,000.00 Rooms for Monastic Schools 66,00,000.00 66,00,000.00 Electricity Connection 10,00,000.00 10,00,000.00 Drinking Water 11,10,000.00 11,10,000.00 Toilets 18,80,000.00 18,80,000.00 Girls Toilets 83,60,000.00 33,00,000.00 1,16,60,000.00 Boundary Wall/Fencing 19,90,000.00 19,90,000.00 Boundary Wall/Fencing in running metre 35,51,000.00 35,51,000.00 Construction of Kitchen shade 6,75,000.00 6,75,000.00 Major Repairs 48,60,000.00 16,21,000.00 64,81,000.00 Child Friendly Activity 1,75,000.00 1,75,000.00 Augmentation of Training facility in BRC 20,00,000.00 20,00,000.00 Environmental Assessment, School Layout Plan, 3rd Party Evaluation 6,37,000.00 6,37,000.00 Infrastructure for setting libraries including books a) Primary School (per school) 2,52,000.00 2,52,000.00 b) Upper Primary School (per school) 3,30,000.00 3,30,000.00 Furniture for children 21,46,000.00 21,46,000.00 Total (D) 7,68,61,000.00 57,21,000.00 - 8,25,82,000.00 State Project Office (SSA), Human Resource Development Department, Sikkim 65 {ejm H$m A{YH$ma ANNUAL REPORT 2015-2016 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated Accounts Schedule - 1- A Contd... Fixed Assets - Civil Works Sl. Particulars Opening Balance Additions During Deletions Closing Balance No. 1.4.2015 the year During the year 31.3.2016 (`) (`) (`) (`) E Civil Works-South District Construction of BRC 12,00,000.00 12,00,000.00 Construction of CRC 53,05,000.00 53,05,000.00 Building for new primary school 53,00,000.00 53,00,000.00 Upgraded UPS in Lieu of UPS 4,49,36,000.00 4,49,36,000.00 HM’s Room 14,25,000.00 14,25,000.00 Addl. Rooms for PS & UPS 1,89,27,000.00 9,21,000.00 1,98,48,000.00 Rooms for Monastic Schools 75,07,000.00 75,07,000.00 Electricity Connection 15,19,000.00 15,19,000.00 Drinking Water 19,03,000.00 19,03,000.00 Toilets 79,23,000.00 79,23,000.00 Girls Toilets 36,80,000.00 36,80,000.00 Toilets for CWSN 1,00,000.00 1,00,000.00 Boundary Wall/Fencing 30,50,000.00 30,50,000.00 Boundary Wall/Fencing in running metre 56,00,000.00 56,00,000.00 Ramps with Handrails 1,09,00,000.00 1,09,00,000.00 Major Repairs 71,95,000.00 10,00,000.00 81,95,000.00 Minor Repairs 7,000.00 7,000.00 Child Friendly Activity 3,25,000.00 3,25,000.00 Augmentation of Training facility in BRC 40,00,000.00 40,00,000.00 Environmental Assessment, School Layout Plan, 3rd Party Evaluation 14,04,000.00 14,04,000.00 Infrastructure for setting libraries including books a) Primary School (per school) 7,08,000.00 7,08,000.00 b) Upper Primary School (per school) 10,60,000.00 10,60,000.00 Furniture for children 27,72,000.00 27,72,000.00 Total (E) 13,67,46,000.00 19,21,000.00 - 13,86,67,000.00 Total (A to E) 54,17,04,661.00 2,53,10,627.00 - 56,70,15,288.00 66 State Project Office (SSA), Human Resource Development Department, Sikkim {ejm H$m A{YH$ma ANNUAL REPORT 2015-16 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated Accounts Schedules to Accounts Schedule ~ 2 Current Liabilities As on 31st March 2016 Sl. Particulars Opening Balance Additions During Settled Closing Balance No. 1.4.2015 the year During the year 31.3.2016 (`) (`) (`) (`) A State Office Employees Deductions 46.00 46.00 Cancelled Cheques 4,033.00 4,033.00 Swatch Bharat Abhiyan - Kosh (Const. of toilets) 51,00,000.00 51,00,000.00 - Total (A) 51,04,079.00 - 51,00,000.00 4,079.00 B North District - Employees Deductions 79,049.00 79,049.00 Total (B) 79,049.00 79,049.00 C East Office Taxes 17,336.00 17,336.00 Cancelled Cheques 2,55,500.00 2,55,500.00 Total (C) 2,72,836.00 2,72,836.00 D West Office Employees Deductions - 51,60,127.00 42,30,935.00 9,29,192.00 Total (D) - 51,60,127.00 42,30,935.00 9,29,192.00 E South District Taxes 11,080.00 6,500.00 17,580.00 Employees Deductions 3,55,197.00 1,77,837.00 1,77,360.00 Cancelled Cheques 6,500.00 6,500.00 - CWSN Payable 3,93,634.00 3,93,634.00 - Total (E) 7,66,411.00 6,500.00 5,77,971.00 1,94,940.00 Total (A to E) 62,22,375.00 51,66,627.00 99,08,906.00 14,80,096.00 State Project Office (SSA), Human Resource Development Department, Sikkim 67 {ejm H$m A{YH$ma ANNUAL REPORT 2015-2016 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated Accounts Schedule ~ 3 Schedule of Advances (Capital) as on 31st,March, 2016 Sl. Particulars Opening Balance Additions During Settled Closing Balance No. 01.04.2015 the year During the year 31.03.2016 (`) (`) (`) (`) A STATE OFFICE SIMFED (Furniture supply) 20,52,000.00 20,52,000.00 - Total (A) 20,52,000.00 - - 20,52,000.00 B NORTH DISTRICT Girls Toilet 33,00,000.00 33,00,000.00 - Addtional Classroom 8,00,000.00 8,00,000.00 - Major Repairs 16,21,000.00 16,21,000.00 - Other Agencies Non Recurring Residential Hostel 7,75,000.00 7,75,000.00 - - Total (B) - 64,96,000.00 64,96,000.00 - C EAST DISTRICT Girls Toilet 25,56,724.00 25,56,724.00 - Addtional Classroom 8,23,500.00 8,23,500.00 - Major Repairs 8,73,000.00 8,73,000.00 - Toilet 27,43,276.00 27,43,276.00 - Total (C) - 69,96,500.00 69,96,500.00 - D WEST DISTRICT Girls Toilet 19,18,190.00 19,18,190.00 - Addtional Classroom 9,21,500.00 9,21,500.00 - Major Repairs 14,88,000.00 14,88,000.00 - Toilet 15,81,810.00 15,81,810.00 - Total (D) 59,09,500.00 59,09,500.00 - 68 State Project Office (SSA), Human Resource Development Department, Sikkim {ejm H$m A{YH$ma ANNUAL REPORT 2015-16 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated Accounts Schedule ~ 3 Contd... Schedule of Advances (Capital) as on 31st,March, 2016 Sl. Particulars Opening Balance Additions During Settled Closing Balance No. 01.04.2015 the year During the year 31.03.2016 (`) (`) (`) (`) E SOUTH DISTRICT Addtional Classroom 9,21,500.00 9,21,500.00 - Major Repairs 10,00,000.00 10,00,000.00 - Total (E) 19,21,500.00 19,21,500.00 - Total (A to E) 20,52,000.00 2,13,23,500.00 2,13,23,500.00 20,52,000.00 State Project Office (SSA), Human Resource Development Department, Sikkim 69 {ejm H$m A{YH$ma ANNUAL REPORT 2015-2016 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated Accounts Schedule ~ 3 Schedule of Advances (General) as on 31st,March, 2016 Sl. Particulars Opening Balance Additions During Settled Closing Balance No. 01.04.2015 the year During the year 31.03.2016 (`) (`) (`) (`) A STATE OFFICE Officers and Staff 5,75,000.00 53,30,000.00 56,80,000.00 2,25,000.00 Other Agencies 34,240.00 - 34,240.00 - Total (A) 6,09,240.00 53,30,000.00 57,14,240.00 2,25,000.00 B NORTH DISTRICT Officers and Staff 2,50,000.00 2,50,000.00 - Block Resource Coordinators Contingency Grants 2,00,000.00 2,00,000.00 - Meeting Grants 1,20,000.00 1,20,000.00 - Cluster Resource Coordinators Contingency Grants 1,60,000.00 1,60,000.00 - Meeting Grants 1,92,000.00 1,92,000.00 - Schools School Grants 7,01,000.00 7,01,000.00 - Management Grants 9,52,500.00 9,52,500.00 - Other Agencies Recurring Residential Hostel 7,25,000.00 7,25,000.00 - Total (B) - 33,00,500.00 33,00,500.00 - C EAST DISTRICT Officers and Staff 22,00,000.00 21,50,000.00 50,000.00 Schools School Grants 21,73,000.00 21,73,000.00 - Management Grants 28,80,000.00 28,80,000.00 - Other Agencies Household Suervey 2,00,000.00 2,00,000.00 - Total (C) - 74,53,000.00 74,03,000.00 50,000.00 70 State Project Office (SSA), Human Resource Development Department, Sikkim {ejm H$m A{YH$ma ANNUAL REPORT 2015-16 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated Accounts Schedule ~ 3 Contd... Schedule of Advances (General) as on 31st,March, 2016 Sl. Particulars Opening Balance Additions During Settled Closing Balance No. 01.04.2015 the year During the year 31.03.2016 (`) (`) (`) (`) D WEST DISTRICT Officers and Staff 15,49,962.00 15,49,962.00 - Block Resource Coordinators - Contingency Grants 3,50,000.00 3,50,000.00 - Meeting Grants 2,10,000.00 2,10,000.00 - Cluster Resource Coordinators Contingency Grants 3,30,000.00 3,30,000.00 - Meeting Grants 3,96,000.00 3,96,000.00 - Schools School Grants 18,60,000.00 18,60,000.00 - Management Grants 25,05,000.00 25,05,000.00 - Other Agencies KGBV 7,61,000.00 7,61,000.00 - Out of School Children 5,08,000.00 5,08,000.00 - Total (D) - 84,69,962.00 84,69,962.00 - E SOUTH DISTRICT Officers and Staff 7,75,200.00 30,88,268.00 32,43,468.00 6,20,000.00 Block Resource Coordinators Contingency Grants 4,00,000.00 4,00,000.00 - Meeting Grants 2,40,000.00 2,40,000.00 - Schools School Grants 26,77,500.00 26,77,500.00 - Management Grants 20,03,000.00 20,03,000.00 - Other Agencies Special Residential Training 1,64,167.00 - - 1,64,167.00 Aids & Appliances 3,93,634.00 - 3,93,634.00 Total (E) 13,33,001.00 84,08,768.00 89,57,602.00 7,84,167.00 Total (A to E) 19,42,241.00 3,29,62,230.00 3,38,45,304.00 10,59,167.00 State Project Office (SSA), Human Resource Development Department, Sikkim 71 {ejm H$m A{YH$ma ANNUAL REPORT 2015-2016 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated schedules to Accounts Schedule ~ 4 Schedule of Bank Balances As on As on Sl Name of Districts & Bank 31st, March, 2016 31st, March, 2015 No (`) (`) A) State Office Canara Bank 10,73,52,274.00 2,84,04,266.00 KGVB -Canara Bank 38,533.00 38,533.00 Cash in Hand 62,500.00 - Total (A) 10,74,53,307.00 2,84,42,799.00 B) North District Sikkim State Cooperative Bank Ltd. 15,81,312.00 69,76,266.00 Total (B) 15,81,312.00 69,76,266.00 C) East Distrtict State Bank of Sikkim 24,07,243.00 1,30,26,534.00 Total (C) 24,07,243.00 1,30,26,534.00 D) West District Sikkim State Cooperative Bank Ltd. 51,18,843.00 75,17,724.00 Total (D) 51,18,843.00 75,17,724.00 E) South District Sikkim State Cooperative Bank Ltd. 6,42,773.00 1,04,32,047.00 Total (E) 6,42,773.00 1,04,32,047.00 Total (A to E) 11,72,03,478.00 6,63,95,370.00 72 State Project Office (SSA), Human Resource Development Department, Sikkim {ejm H$m A{YH$ma ANNUAL REPORT 2015-16 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated schedules to Accounts Schedule ~ 5 Schedule of Bank Interest As on As on Sl Name of Districts & Bank 31st, March, 2016 31st, March, 2015 No (`) (`) A) State Office Canara Bank 19,87,934.00 13,58,407.00 KGVB -Canara Bank - Total (A) 19,87,934.00 13,58,407.00 B) North District Sikkim State Cooperative Bank Ltd. 1,76,143.00 2,13,998.00 Total (B) 1,76,143.00 2,13,998.00 C) East Distrtict State Bank of Sikkim 2,76,910.00 4,16,807.00 Total (C) 2,76,910.00 4,16,807.00 D) West District Sikkim State Cooperative Bank Ltd. 5,18,519.00 4,57,893.00 Total (D) 5,18,519.00 4,57,893.00 E) South District Sikkim State Cooperative Bank Ltd. 6,40,952.00 5,14,061.00 Total (E) 6,40,952.00 5,14,061.00 Total (A to E) 36,00,458.00 29,61,166.00 State Project Office (SSA), Human Resource Development Department, Sikkim 73 Human Resource Development Department 74 Government of Sikkim Sarva Siksha Abhiyan Consolidated Accounts Schedules to Accounts Figures in ` North East West South State 31.03.2016 31.03.2015 Sl. Total Total No. Schedule-6 ACCESS ANNUAL REPORT 2015-2016 6.1 Special Training for mainstreaming of Out-of-School Children Residential (Fresh) 12 months 1,72,000.00 - 5,08,000.00 5,12,500.00 - 11,92,500.00 38,04,259.00 6.2 Residential (Continuing from previous year) 9 months 1,74,150.00 6.3 Non-Residential (Fresh) 12 months 15,00,000.00 - - - - 15,00,000.00 - 16,72,000.00 - 5,08,000.00 5,12,500.00 - 26,92,500.00 39,78,409.00 Schedule-7 RETENTION 7.1 Free Text Book Free Text Book (P) 64,09,000.00 64,09,000.00 73,88,000.00 Free Text Book (UP) 86,64,000.00 86,64,000.00 90,97,000.00 Total - - - - 1,50,73,000.00 1,50,73,000.00 1,64,85,000.00 7.2 Provision of 2 sets of Uniform gd©{e All Girls 1,53,78,000.00 1,53,78,000.00 1,70,95,000.00 ejm ST Boys 82,35,000.00 82,35,000.00 64,38,000.00 SC Boys - - - - 13,20,000.00 13,20,000.00 14,12,000.00 g~ nT>| g~ ~‹T>| jm A{^¶mZ BPL Boys 60,20,000.00 60,20,000.00 93,48,000.00 {ejm H$m A{YH$ma Total 3,09,53,000.00 3,09,53,000.00 3,42,93,000.00 State Project Office (SSA), Human Resource Development Department, Sikkim Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated Accounts Schedules to Accounts contd.... Figures in ` North East West South State 31.03.2016 31.03.2015 Sl. Total Total No. 7.3 Teaching Learning Equipment (TLE) ANNUAL REPORT 2015-16 New Primary - - - - - - - Total - - - - - - - Schedule-8 ENHANCING QUALITY 8.1 Teachers Salary (Recurring- sanctioned earlier)in position Primary teachers Primary Teachers ( Regular) 2,15,69,132.00 64,27,887.00 55,89,035.00 2,20,22,003.00 5,56,08,057.00 9,12,84,279.00 Primary Teachers (Contract) 1,51,47,971.00 20,84,032.00 1,06,82,773.00 2,79,14,776.00 37,32,803.00 Head Teacher for Primary 1,87,114.00 1,87,114.00 - State Project Office (SSA), Human Resource Development Department, Sikkim - - b) Additional teachers Additional Teachers - PS (Contract) - 1,89,52,851.00 41,21,158.00 39,16,180.00 - 2,69,90,189.00 2,83,71,040.00 - - - - - c) Upper Primary teachers UP Teachers (Regular) 1,11,36,129.00 1,74,60,455.00 2,85,96,584.00 2,42,48,115.00 Science and Mathematics 6,69,286.00 67,41,417.00 72,53,453.00 1,61,12,343.00 3,07,76,499.00 88,94,619.00 Part Time Instructors in position - 96,05,689.00 Art Education 5,08,846.00 59,49,690.00 59,86,294.00 41,76,819.00 1,66,21,649.00 1,27,97,288.00 gd©{e ejm Health and Physical Education 5,44,147.00 52,33,299.00 21,39,217.00 24,79,528.00 1,03,96,191.00 23,88,401.00 Work Education 4,99,835.00 51,92,464.00 23,71,346.00 28,58,627.00 1,09,22,272.00 93,03,685.00 - - g~ nT>| g~ ~‹T>| jm A{^¶mZ {ejm H$m A{YH$ma Total 3,91,26,331.00 6,17,17,769.00 5,56,03,731.00 5,15,65,500.00 - 20,80,13,331.00 19,06,25,919.00 75 Human Resource Development Department 76 Government of Sikkim Sarva Siksha Abhiyan Consolidated Accounts Schedules to Accounts contd.... Figures in ` North East West South State 31.03.2016 31.03.2015 Sl. Total Total No. 8.2 Training ANNUAL REPORT 2015-2016 a) Teachers Refresher In-service Teachers’ Trng at BRC 6,12,100.00 Class I to II 7,75,200.00 10,12,500.00 17,87,700.00 - Class III to V 17,53,000.00 17,53,000.00 Trg. Of resource persons (VI to VIII) 15,000.00 15,000.00 b) Resource Persons Refresher Residential Training for all Resource Persons,Master Trainers, BRC & CRC faculty and Coordinators for 10 days 15,50,300.00 Class I to II 18,000.00 18,000.00 Class III to V 39,000.00 39,000.00 Class V to IIIV 15,000.00 15,000.00 Total - - 7,75,200.00 28,52,500.00 36,27,700.00 21,62,400.00 8.3 Academic Support through BRC/ URC Salary of Faculty and Staff 6 RPs at BRC for subject specific training 12,18,642.00 22,51,001.00 14,40,237.00 11,09,875.00 60,19,755.00 97,84,048.00 2 RPs for CWSN 7,31,917.00 18,77,406.00 4,68,800.00 15,23,132.00 46,01,255.00 47,50,596.00 1 MIS Coordinator 4,99,741.00 12,44,900.00 8,87,200.00 10,09,200.00 36,41,041.00 32,54,284.00 1 Data Entry Operator 5,35,807.00 10,26,840.00 5,82,665.00 8,29,334.00 29,74,646.00 27,71,958.00 gd©{e 1 Accountant-cum-support staff 4,33,226.00 9,25,765.00 6,35,665.00 8,42,334.00 28,36,990.00 24,16,941.00 ejm Salary of BRC Co-ordinator 22,94,160.00 44,58,224.00 1,87,200.00 38,42,576.00 1,07,82,160.00 71,33,762.00 Contingency Grant 2,00,000.00 5,00,000.00 3,50,000.00 10,50,000.00 14,50,000.00 Meeting, TA 1,20,000.00 3,00,000.00 2,10,000.00 6,40,000.00 12,70,000.00 8,70,000.00 g~ nT>| g~ ~‹T>| jm A{^¶mZ {ejm H$m A{YH$ma - - Total 60,33,493.00 1,25,84,136.00 47,61,767.00 97,96,451.00 - 3,31,75,847.00 3,24,31,589.00 State Project Office (SSA), Human Resource Development Department, Sikkim Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated Accounts Schedules to Accounts contd.... Figures in ` North East West South State 31.03.2016 31.03.2015 Sl. Total Total No. 8.4 Academic Support through CR Centres ANNUAL REPORT 2015-16 Salary of Cluster Coordinator 77,56,022.00 1,42,35,050.00 1,48,75,943.00 1,63,02,873.00 5,31,69,888.00 5,49,89,855.00 Contingency Grant 1,60,000.00 3,00,000.00 3,30,000.00 4,81,856.00 12,71,856.00 11,10,000.00 Meeting, TA 1,92,000.00 3,60,000.00 3,96,000.00 3,84,000.00 13,32,000.00 13,32,000.00 TLM Grant - - - - Maintenance Grant - - - - - Total 81,08,022.00 1,48,95,050.00 1,56,01,943.00 1,71,68,729.00 - 5,57,73,744.00 5,74,31,855.00 8.5 Computer Aided Education in UPS under Innovation Computer Aided Education in UP schools 27,28,265.00 27,28,265.00 1,99,98,327.00 Total 27,28,265.00 27,28,265.00 1,99,98,327.00 State Project Office (SSA), Human Resource Development Department, Sikkim Schedule-9 ANNUAL GRANTS 9.1 School Grant Primary 3,05,000.00 13,00,000.00 12,53,000.00 12,75,000.00 41,33,000.00 41,26,500.00 Upper Primary 3,96,000.00 8,68,000.00 6,07,000.00 7,28,000.00 25,99,000.00 25,67,000.00 Total 7,01,000.00 21,68,000.00 18,60,000.00 20,03,000.00 - 67,32,000.00 66,93,500.00 gd©{e ejm 9.2 Research, Evaluation, Monitoring & Supervision g~ nT>| g~ ~‹T>| jm A{^¶mZ REMS activities 1,99,472.00 1,99,472.00 6,57,580.00 {ejm H$m A{YH$ma Monitoring & Supervision - - - Total - - - - 1,99,472.00 1,99,472.00 6,57,580.00 77 78 Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated Accounts Schedules to Accounts contd.... Figures in ` North East West South State 31.03.2016 31.03.2015 Sl. Total Total No. 9.3 Maintenance Grant ANNUAL REPORT 2015-2016 Maintenance Grant ( PS & UPS) 9,52,500.00 28,80,000.00 25,05,000.00 26,77,500.00 90,15,000.00 89,85,500.00 Total 9,52,500.00 28,80,000.00 25,05,000.00 26,77,500.00 90,15,000.00 89,85,500.00 Schedule-10 BRIDGING GENDER AND SOCIAL CATEGORY GAPS 10.1 Interventions for CWSN Provision for Inclusive Education 29,61,662.00 Transport/Escort Facilitiy 2,00,000.00 9,05,000.00 4,98,500.00 6,37,500.00 14,48,000.00 36,89,000.00 14,50,000.00 (Children in remote habitations ) Total 2,00,000.00 9,05,000.00 4,98,500.00 6,37,500.00 14,48,000.00 36,89,000.00 44,11,662.00 10.2 Innovation Head Girls Education Intervention for SC / ST children- Reading Corner RAA 40,000.00 2,50,000.00 1,00,000.00 1,95,000.00 5,85,000.00 Intervention for Minority Community - children Science & Math Kits -RAA 1,05,000.00 3,05,604.00 3,50,000.00 2,50,000.00 10,10,604.00 Intervention for Urban Deprived children- Swatch Vidhalaya 73,596.00 1,50,000.00 2,96,462.00 2,97,768.00 8,17,826.00 gd©{e ejm Total 2,18,596.00 7,05,604.00 7,46,462.00 7,42,768.00 - 24,13,430.00 g~ nT>| g~ ~‹T>| jm A{^¶mZ 10.3 SMC/PRI Training {ejm H$m A{YH$ma Non-residential (3 days) 4,25,616.00 4,25,616.00 13,83,340.0 Total 4,25,616.00 4,25,616.00 13,83,340.00 State Project Office (SSA), Human Resource Development Department, Sikkim Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated Accounts Schedules to Accounts contd.... Figures in ` North East West South State 31.03.2016 31.03.2015 Sl. Total Total No. Schedule-11 ANNUAL REPORT 2015-16 11 SCHOOL INFRASTRUCTURE 11.1 Civil Works Construction New Primary School (Rural) 9,21,500.00 9,21,500.00 - Upgraded Upper Primary School - 55,01,127.00 Additional class rooms for adding Class VIII - - Additional Class Room (Hill Area) 8,00,000.00 8,23,500.00 - 9,21,500.00 - 25,45,000.00 1,89,11,518.00 Additional Class Room (Rural Area) - 8,84,000.00 HMs Room - 24,66,000.00 Toilet/Urinals (for urban areas only) - - (3 toilets at Rs 4 Lakh) 27,43,276.00 15,81,810.00 - - 43,25,086.00 12,00,000.00 (20 toilets at Rs 3 Lakh) - 99,91,000.00 (6 toilets at Rs 4 Lakh) - 24,00,000.00 State Project Office (SSA), Human Resource Development Department, Sikkim (4 toilets at Rs 3 Lakh) - 12,00,000.00 Separate Girls Toilet 33,00,000.00 25,56,724.00 19,18,190.00 - - 77,74,914.00 46,40,000.00 CWSN Friendly Toilet - 11,00,000.00 Drinking Water Facility - 15,45,000.00 Boundary Wall - 5,50,000.00 Electrification - 8,90,000.00 RAMPS with Handdril - 1,09,00,000.00 Furniture for UPS 47,62,627.00 47,62,627.00 13,50,000.00 Major Repairs for Primary School 16,21,000.00 - 14,88,000.00 10,00,000.00 41,09,000.00 84,29,161.00 gd©{e Major Repairs for Upper Primary School 8,73,000.00 8,73,000.00 46,07,662.00 ejm Total 57,21,000.00 69,96,500.00 59,09,500.00 19,21,500.00 47,62,627.00 2,53,11,127.00 7,65,65,468.00 g~ nT>| g~ ~‹T>| jm A{^¶mZ {ejm H$m A{YH$ma 79 Human Resource Development Department 80 Government of Sikkim Sarva Siksha Abhiyan Consolidated Accounts Schedules to Accounts contd.... Figures in ` North East West South State 31.03.2016 31.03.2015 Sl. Total Total No. Schedule-12 ANNUAL REPORT 2015-2016 12 PROJECT MANAGEMENT COST 12.1 Management Salary 3,81,200.00 9,16,413.00 8,91,193.00 7,83,729.00 7,73,110.00 37,45,645.00 26,66,547.00 DISE Expenses 1,19,630.00 2,13,094.00 4,87,380.00 8,20,104.00 4,51,803.00 Telephone & Internet 3,598.00 49,052.00 52,650.00 49,741.00 Consultancy Fee including Audit Fee 12,49,767.00 12,49,767.00 11,69,868.00 Consumption of consumables, OE/TA &others 10,83,316.00 10,70,246.00 11,41,872.00 15,04,408.00 40,34,626.00 88,34,468.00 69,87,310.00 Capicity Building 3,06,633.00 2,57,070.00 5,63,703.00 - Media, Publicity & Documentation 1,00,000.00 1,00,000.00 1,00,000.00 1,50,000.00 13,25,890.00 17,75,890.00 33,42,586.00 Meeting and Trainings 32,200.00 32,200.00 13,83,313.00 Vehicle Maintainance / POL / HSD 1,18,376.00 1,57,927.00 1,51,350.00 1,33,000.00 2,53,987.00 8,14,640.00 43,00,382.00 Total 21,09,155.00 22,80,384.00 24,97,509.00 25,71,137.00 84,30,882.00 1,78,89,067.00 2,03,51,550.00 Learning Enhancement Programme - - 24,97,000.00 - - 24,97,000.00 Community Mobilization activities 2,00,000.00 2,00,000.00 2,00,000.00 6,00,000.00 23,89,720.0 2,00,000.00 2,00,000.00 2,00,000.00 6,00,000.00 23,89,720.00 gd©{e ejm REMS Activity 12,47,866.00 12,47,866.00 5,99,000.00 g~ nT>| g~ ~‹T>| jm A{^¶mZ - - - {ejm H$m A{YH$ma 12,47,866.00 12,47,866.00 5,99,000.00 State Project Office (SSA), Human Resource Development Department, Sikkim Human Resource Development Department Government of Sikkim Sarva Siksha Abhiyan Consolidated Accounts Schedules to Accounts contd.... Figures in ` North East West South State 31.03.2016 31.03.2015 Sl. Total Total No. ANNUAL REPORT 2015-16 Schedule-13 13 KGBV Financial Provision 13.1 Non recurring one time grant Construction of building (new) - 2,46,68,581.00 Non Recurring - 2,46,68,581.00 State Project Office (SSA), Human Resource Development Department, Sikkim 13 Recurring Expenditure - - 76,10,000.00 76,10,000.00 88,63,470.00 gd©{e ejm g~ nT>| g~ ~‹T>| jm A{^¶mZ {ejm H$m A{YH$ma 81 {ejm H$m A{YH$ma ANNUAL REPORT 2015-2016 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| SAR SARVVA SIKSHA ABHIY AN ABHIYAN AN,, SIKKIM Schedule 14 PRINCIPLE ACCOUNTING POLICIES 1. Overview The Sarva Shiksha Abhiyan, Sikkim Society was formed in 2000-2001 and has completed its 16 years with the object of providing Universal Elementary Education in the State of Sikkim. 2. Basis Of Preparation The financial statements have been prepared under the historical cost convention on cash basis of accounting with regard to expenditure and accrual basis of accounting with regard to receipts, unless otherwise stated and comply with generally accepted accounting principles. The Society has also complied with circulars and guidelines issued by the Ministry of Human Resource Development, Government of India (MHRD) from time to time, the Accounting Standards issued by the Institute of Chartered Accountants of India and current practices prevalent in India. 3. Accounting Convention: The Financial statements are drawn up keeping in mind the historical cost and going concern concept and in accordance with generally accepted accounting principles and practices prevailing in India except otherwise stated. 4. Revenue Recognition: a) Income are accounted on accrual basis. b) The amount of Society interest earned during the year has been taken as receipts in the Receipts and Payment Account and a corresponding amount has been shown as a liability in the Balance Sheet to be taken as income in the subsequent year. Society interest earned in the previous year has been taken as income during the current year. 5. Fixed Assets and Depreciation: (i) Fixed Assets are stated at cost of acquisition and subsequent improvements thereto. 82 State Project Office (SSA), Human Resource Development Department, Sikkim {ejm H$m A{YH$ma ANNUAL REPORT 2015-16 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| (ii) Fixed Assets which are directly purchased for use in the premises of the State and District office and also for use in the schools have been accounted for as Fixed Asset. (iii) Fixed Assets acquired during the year is directly written off from Income and Expenditure Account in order to show the utilization of Grant and a corresponding Capital Fund is created to show the assets created. (iv) Depreciation has not been provided on the fixed assets. 6. Civil Works: (i) Expenditure on civil works have been accounted for as assets. (ii) Opening balance of Civil Works has been taken as per the value as submitted in the report on reconciliation of civil works. (iii) Civil works carried out during the year is directly written off from Income and Expenditure Account in order to show the utilization of Grant and a corresponding Capital Fund is created to show the assets created. 7. Pr Proo visions visions,, Conting ent Lia Contingent bilities and Conting Liabilities ent Assets Contingent A provision is recognized when the Society has a present obligation as a result of past event where it is probable that an outflow of resources will be required to settle the obligation, in respect of which a reliable estimate can be made. Provisions are not discounted to its present value and are determined based on best estimate required to settle the obligation at the Balance Sheet date. These are reviewed at each Balance Sheet date and adjusted to reflect the current best estimates. A disclosure of Contingent Liability is made when there is: i) A possible obligation arising from a past event, the existence of which will be confirmed by occurrence or non-occurrence of one or more uncertain future events not within the control of the Society; or ii) A present obligation arising from a past event which is not recognized as it is not probable that an outflow of resources will be required to settle the obligation or a reliable estimate of the amount of the obligation cannot be made. When there is a possible or a present obligation in respect of which the likelihood of outflow of resources is remote, no provision or disclosure is made. State Project Office (SSA), Human Resource Development Department, Sikkim 83 {ejm H$m A{YH$ma ANNUAL REPORT 2015-2016 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| Schedule 15 NO TES FORMING P NOTES AR ART PAR T OF THE A CCOUNTS FOR THE YEAR ENDED ACCOUNTS 31st MARCH, 2016. 1. PRINCIPLES OF CONSOLIDATION. The Consolidated Financial Statements relate to. i) Sarva Shiksha Abhiyan – State Project Office and four District Project Offices situated at East, West, North & South Sikkim. ii) The Consolidated Financial Statements have been prepared in the following assumptions. The Financial Statements of State Project Office and the District Project Offices have been combined on a line by line basis by adding together the book values items of assets, liabilities, income and expenses and fully eliminating intra – group transactions. 2. AS-5 - PRIOR PERIOD ITEMS: There are no items of material significance in the prior period account requiring disclosure. 3. AS-6 AND AS-10 – FIXED ASSET AND DEPRECIATION i) Fixed Assets are stated at cost of acquisition and subsequent improvements thereto. ii) Depreciation has not been provided on the fixed assets. 4. DISCLOSURE REQUIREMENT AS PER ACCOUNTING STANDARD- i) There are no change in the principle of Accounting Policies. ii) There are no contingent liabilities or contingent assets. 5. CIVIL WORKS i) Expenditure on civil works have been accounted for as assets. ii) Opening balance of Civil Works has been taken as pee the value as submitted in the report on reconciliation of civil works. 84 State Project Office (SSA), Human Resource Development Department, Sikkim {ejm H$m A{YH$ma ANNUAL REPORT 2015-16 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| A. K K umar & Co Kumar . Co. Chartered Accountants The Director, Sarva Shiksha Abhiyan Human Resource Development Department Gangtok, Sikkim Date: 23rd August 2016 SUBJECT: Report to Management for the Financial Year 2015-2016 Sir, We have carried out the audit of Sarva Shiksha Abhiyan, State Project Office and the District Project Offices of Human Resource Development Department, Government of Sikkim. Our report is as follows: 1. BOOKS OF ACCOUNTS The Books of accounts except the fixed asset and civil works register have been maintained by the offices. 2. FIXED ASSETS ACCOUNTING The project offices do not maintain fixed assets register showing all the details of location of assets together with the quantity and value of the assets purchased. In the absence of such register it is difficult to exercise physical control over the assets. Moreover physical verification of such assets need to be carried out at least once in six months. We are unable to form any opinion with regard to the accounting of the assets in the absence of physical verification. 3. BANK RECONCILIATION RECONCILIATION 3.1 The Bank reconciliation statement of the State and District Offices are enclosed with theFinancial Statements. 4. CIVIL WORKS i) A register showing the details of civil works needs to be maintained showing the location and cost of construction work wise. 5. UNSPENT B AL BAL ANCE ALANCE 5.1 Unspent Balance of the program need to be equal to the Bank Balance State Project Office (SSA), Human Resource Development Department, Sikkim 85 {ejm H$m A{YH$ma ANNUAL REPORT 2015-2016 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| A. K Kumar & Co Kumar . Co. Chartered Accountants after adjustment for advances, interest earned and bank charges. The reconciliation is given below. Figures in Lakh State East West North South Office District District District District Total I) Unspent Balance 1,077.38 19.07 36.71 13.26 5.91 1,152.33 Less: Advances 22.77 0.50 - - 7.84 31.11 Add: Current Liabilities 0.04 2.73 9.29 0.79 1.95 14.80 Total (I) 1,054.65 21.30 46.00 14.05 0.02 1,136.02 II) Bank Balances 1,074.53 24.07 51.19 15.81 6.43 1,172.03 Less: Bank Interest 19.88 2.77 5.19 1.76 6.41 36.01 Total (II) 1,054.65 21.30 46.00 14.05 0.02 1,136.02 6. CURRENT LIABILITIES 6.1 Current Liabilities include cheques issued in earlier years for statutory deductions made from salary of employees, not encashed by the statutory authorities. Also cheques cancelled are shown under current liabilities. The amount is lying for past many years and no steps has been taken to adjust the current liabilities. The details are as below:- Name of Districts (`) East District 2,72,836.00 North District 79,049.00 South District 3,61,697.00 7. AD ADVVANCES The details of advances show that unadjusted advances of State Office valued at 20,52,000.00 from the year 2010-11. 86 State Project Office (SSA), Human Resource Development Department, Sikkim {ejm H$m A{YH$ma ANNUAL REPORT 2015-16 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| A. K K umar & Co Kumar . Co. Chartered Accountants 8. STATUT STA OR TUTOR ORYY COMPLIANCE Sarva Shiksha Abhiyan is a society registered under the Societies’ Registration Act. The society needs to be registered under the Income Tax Act 1961 and /or requires to file returns which have not been done. 9. AUDIT OF SCHOOLS SCHOOLS The audit of schools are being carried out by another auditor. The observations of the auditor of schools are as follows :- a) The Balance Sheet of Schools could not be prepared in the absence of value of Asssets and Liabilities. b) Fixed Assets and Civil works register have not been maintained by the schools. 11. COMPLIANCE TO THE AUDIT REPORT FOR THE FINANCIAL . YEAR 2014-15. A reply has been received by us with regard to our observations made for the financial year 2014-15. The observations have been complied by the State and the District Offices. Date: 23 rd August, 2016 For or:: A.K K umar & Co Kumar . Co. Place: Gangtok Chartered Accountants Firm Regn: 308013E Anjan K umar Kumar (Proprietor) Membership No: 013166 State Project Office (SSA), Human Resource Development Department, Sikkim 87 {ejm H$m A{YH$ma ANNUAL REPORT 2015-2016 gd©{e jm A{^¶mZ ejm g~ nT>| g~ ~‹T>| 88 State Project Office (SSA), Human Resource Development Department, Sikkim