SARVA SHIKSHA ABHIYAN Gujarat AUDIT REPORT - 2015-16 Gujarat Council of Elementary Education Sarva Shiksha Abhiyan State Project office Sector-17, Gandhinagar GUJARAT Gujarat Council of Elementary Education Sarva Shiksha Abhiyan (SSA) State Project Office, Sector-17, MAHESH SINGH, IFS Gandhinagar-382017, Gujarat. State Project Director, SSA & Ph.: (079) 232 43133 F : 232 38404 Ex. Officio Commissioner of PE e-mail: spdssa@gmail.com D.O.No:SSA/ACT/Statutory AUdOIt/ t[377< 17J DateV11/2f1t Dear Annual Report of SSA and KGBV for the F.Y. 2015-16 along with necessary statements, certificates and reports are prepared and submitted with following documents. For SSA (1) Auditors Report (2) Balance Sheet (3) Income & Expenditure Account (4) Receipts & Payments Account (5) Annual consolidated Financial Statement (6) Utilization Certificate (SSA & NPEGEL) (7) luFRs- 1, 11 & III (8) Procurement Audit Certificate * For KGBV (1) Auditors Report (2) Balance Sheet (3) Income & Expenditure Account (4) Utilization Certificate * For Swachh Bharat Kosh (1) Auditors Report (2) Balance Sheet (3) Income & Expenditure Account (4) Utilization Certificate * Utilization Certificate (Swachh Vidhyalaya) As executive committee is to be conveyed, we will get sanction of our annual accounts for the F.Y. 2015-16, and we will submit its approval as earliest. Kindly find the above in order. Thanking you, End.:- as above (MAHESH SINGH) To, Surbhi Jain, Director Elementry Education, Ministry of human Resource Development, Room no.210-c Wing,Shastri Bhavan, New Delhi-1 dh irubha shah & doshi CHARTERED ACCOUNTANTS 4th Floor, Aditya Building, Near Sardar Patel Seva Samaj, Mithakhali Six Roads, Ellisbridge, Ahmedabad 380006. Date: 21/10/2016 To, State Project Director, Sarva Shiksah Abhiyan Mission, Sector-17, Gandhinagar, Gujarat State. Dear Sir, REF: STATUTORY AUDIT OF SSA, NPEGEL AND KGBV SCHEME FOR THE YEAR 2015-16 The Gujarat Council of Elementary Education (GCEE) is a registered society which is implementing the centrally sponsored programme of Sarva Shiksha Abhiyan (SSA) to attain the goal of Universalization of Elementary Education in all the District of Gujarat State for which funds are shared between the Government of india and State Government in the ratio of 60:40 Scope of Work: The objective of the audit of the programme (programme Financial Statement (PFS)) is to enable the auditor to express a professional opinion on the position of SSA, NPEGEL and KGBV for the accounting period ended 31st March 2016 as reported by the Programme Financial Statement. The programme accounts (books of accounts) provide the basis for preparation of the PFS and are established to reflect the financial transactions in respect of the project as maintain by the project implementing agency GCEE. In terms of the discussion, we have carried out the Statutory Audit of Sarva Shiksha Abhiyan Mission for the year ended 31st March 2016 and the scope of work is as under: 1. Expenditure is incurred against various activities approved in the Annual work Plan & Budget from funds released by the Government of India and the State Government covering the programme cost. A statement of expenditure based on actual amount spent under various interventions is sent to government of India. We have exercise su tests of accounting records, internal checks, control and other necessary audit // g, AHMEDABAD Phone : (079) 2640 3325/26 1 Website : www.dbsgroup,in I E-Mal : info@Cdbsgro st Floor Coma Chambers, Doshi Corporate Park 204 Sakar 23 Nagindas Master Rood, Near Utkarsh School, Akshor Marg End Opp Abs Tower, Old Podro Road Mumbai : 400023 Rajkot 360001" Vadodoaro :390015 accounts as per general principles and standard of audits of the Institute of Chartered Accountants of India. In conducting the Audit, attention was given to the following: 2. All funds have been used in accordance with the condition of the relevant financial norms and financial regulations with due attention to economy and efficiency and only for which the financing was provided. 3. Generally accepted accounting principles are followed by all entities that are authorized to incur expenditure under SSA, NPEGEL and KGBV. 4. Goods, work and services financed have been procured in accordance with the relevant provision of the Procurement prescribed for the purpose. Proper documents namely purchase orders, tender documents, invoices, vouchers, receipts, pay bills, TA bills etc. are maintained and linked to the transactions and retained till the end of the programme. 5. All necessary supporting documents, records and accounts have been kept in respect of all programme expenditure including expenditure covered by statement of expenditure. Clear linkage should exist between the books of accounts and reports presented to the Government of India and the State Government. 6. Expenditure incurred under SSA, NPEGEL and KGBV is strictly in accordance with the financial norms prescribed in the SSA framework or any other clarifications issued from time to time. The expenditure statements/ financial statements included in the statement of expenditure of the programme at the end of the financial year and of resources and expenditure for the year ended on that date. 7. Expenditure is incurred with reference to the budget allocation approved by the PAB. In case the budget allocation is exceeded proper re-appropriation duly approved by the competent authority has been obtained. All expenditures activity wise that exceeded the budget allocation has been noted. 8. SSA, NPEGEL and KGBV funds are used efficiently and economically to the purpose for which they are intended. 9. Reconciliation of Bank Statements and accounts is regularly carried out on a monthly basis. 10. The audit compliance of previous audit objections raised, if any is also taken into consideration. 11. Audit certificate, utilization certificate required from time to time have been provided. FRN:102511W A IHMEDABAD ACCO 12. The audit covered the accounts of State Implementing Society, all district project offices and Sample BRCs, CRCs, Schools/SMCs in order that all are covered in a three year cycle of audits, except that Schools/ SMCs receiving less than Rs. 1.00 Lakh per year, be included in the sample. 13. We are pleased to submit the report along with our observations/recommendations Acknowledgements We thank the management and staff of Sarva Shiksha Abhiayan Mission for the co- operation and help extended to us during the course of the Statutory Audit, Please feels free to call upon us for any further clarification in the matter. Thanking You, Yours faithfully. Dhirubhai Shah & Doshi Chartered Accountants FRN 102511W 01 Si4 %oa , L , 6 FRN: 102511 W Harish B. Patel AHMEDABAD Partner M.No. 014427 ACCO' Idhirubhai shah &doshi CHARTERED ACCOUNTANTS 4th Floor, Aditya Building, Near Sardar Patel Seva Samaj, Auditors' Report Mithakhali Six Roads, Ellisbridge, Ahmedabad 380006. To, The State Project Director Gujarat Council of Elementary Education Sarva Shiksha Abhiyan Mission Gujarat State, Gandhinagar Ref : Statutory Audit of Guiarat Council of Elementary Education Department (SSA) 2015-16. 1. We have audited the attached Consolidated Balance Sheet of "Sarva Shiksha Abhiyan Mission", Gujarat as at 31st March 2016, its Consolidated Income and Expenditure Account, Consolidated Receipts and Payments and Consolidated Annual Financial Statements for the year ended on that date annexed thereto. 2. These Financial Statements are the responsibility of the management with respect to the preparation and presentation of Financial Statements that give a true and fair view of financial position, financial performance of the Mission in accordance with the accounting principles generally accepted in India. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Societies Act for safeguarding the assets of the Mission and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. 3. Our responsibility is to express an opinion on the Financial Statement based on our audit. 4. We have conducted our audit in accordance with Auditing and Accounting Standards generally accepted in India. Those Standards require that we plan and perform the audit to obtain reasonable assurances about whether Financial Statements are free of material misstatement. An audit includes examining on random and test basis evidence supporting the amounts and disclosure in financial statements. An audit also includes assessing the accounting principles used and significant estimate made by the management as well as evaluating the overall financial statement presentation. 5. 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 audit P SHA judgment, including the assessment of the risks of material misstatement of the fin statements, whether due to fraud or error. In making those risk assessments, the considers internal financial control relevant to the Mission's preparation of the fi 0 MEDABAD statements that give a true and fair view in order to design audit procedures th re hoa rop x t t , ut ancp but not for the urse ofex rssn aln opinion on wh Phon:uv u60 L/dv sitel www. OsMrup.in ] E-Ma,l inTofL,dbsgroJ AC 1st Floor Coma Chambers, Doshi Corporate Park 204 Sakar Complex. 23 Nagindas Moster Road, Near Utkarsh Schook Akshcr Morg End Opp Abs Tower Old Podra Road Murmbai: 400023 Rajkot 360001" Vadodar : 390015 the Mission has in place an adequate internal financial controls system over financial reporting and the operating effectiveness of such controls. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by the Mission's Directors, as well as evaluating the overall presentation of the financial statements. 6. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the financial statements. 7. Basis for Qualified Opinion i) No Provident Fund & ESIC deduction has been made from salary of employees on temporary rolls continuing in the office for more than the prescribed period as per Section 2 (e) read with Section 8 and Section 8-A of the Employees Provident Fund Act, 1952. Due to the lack of relevant information, we are not in a position to quantify the said liabilities. In case of SMCs, Several instances have been observed, where TDS has not been deducted or has been short deducted then the requirement of the Income Tax Act, 1961. In view of lack of relevant information, we are not in a position to quantify the said liabilities. ii) Sarva Shiksha Abhiyan Gandhinagar (SPO Gandhinagar) has not filed its income tax returns pertaining to any previous Financial Years till the date of Audit report. In a view of lack of relevant information, we are not in a position to quantify the said liabilities as well as quantum of TDS Receivable with regards to previous years. iii) Mission is regularly following cash basis of accounting at district and sub- district level which is against the MHRD guidelines which prescribed mercantile system of accounting. In view of lack of relevant information, we are not in a position to quantify the said impact. iv) One time Grant given by the district to sub-district level is currently being recorded directly as expenditure in books of District. It is suggested that one time grant given should be recorded as an advance and then as per UC received from sub district should be booked as expenditure. This will help to represent true and fair view of Financial Statements. v) During the year Mission has not accounted for the amount of Rs. 511,38,49 ,400/- paid by Govt. of Gujarat on behalf of Mission as salary to the teachers. Had the said expenditure been accounted by Mission, the excess of income over its expenditure would have been lower by to that extent. A HMEDASAD rC 8. Emphasis Matter i) All bank balances, receivables, payables and other liabilities of DPO/ BRC/ CRC/SMC are subject to confirmation. ii) In our opinion and according to the information and explanations given to us, the internal controls are not commensurate with the Size of the Mission and nature of its activities. During the audit of sub district unit level i.e. BRC, CRC, SMC level; we have observed that coordinators are making many cash payments. There is a need of strong internal control over such cash payments done especially at SMC Level. In order to have control over payment it is suggested that all payment made by district office and sub-district level above a reasonable limit that organization deems fit should be paid only by account payee cheques. According to the MHRD Guidelines, SPO, DPO, BRC, CRC, SMC should open single bank account (in nationalized or scheduled bank) for each program, however during the course of audit we have observed that some districts have opened more than 1 Bank Accounts for each program. For better financial control we suggest that SPO should take necessary action and instruct DPO to close down additional bank account. iii) The observations in internal auditor's reports are not complied with. iv) In order to have proper control on inventory, the SPO should instruct at sub district level separate stock register for Capital goods, consumables goods, consumables and non consumables articles showing full quantitative details of items such as Teachers Learning Materials, Training Modules and Free Text Book and should arrange for their Physical verification at least once in a year. We are of the opinion that proper linkage should be established for recording and distributing of such materials. v) The Grant received, Grant Returned (Savings), Undisbursed Grant of Previous years, Bank interest, Tender Fees Received and various other incomes are taken as income and amount expended under various activities of this programme are treated as Expenditure. The amount expended under various activities may include disbursement for construction and/or acquisition of Fixed Assets for the purpose or objects of this Programme, all such expenditure are considered as revenue expenditure. vi) The Mission has disclosed the impact of pending litigations on its financial position in its financial statements. (refer note no. 3(d)& {/)). Our opinion is not qualified in respect of these matters. All S 02511 0 aAHMEDASA + : 42 9. 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. b) The Balance Sheet, Income and Expenditure account dealt with by this report are in agreement with the books of account maintained by the State Project office. c) The Cash balance, if any and vouchers were in the custody of the officers on the date of audit. The cash balance, if any, at the year end on 31st March, 2016 has not been physically verified by us. d) The utilisation certificate has been compiled on the basis of receipts and payment account and utilisation certificates duly certified by competent authorities at District level / sub District level. e) In our opinion requisite books of account have been maintained by the project, as appears from sample checking of the same. f) It is noticed that in case of some Districts internal audit reports were yet to be received. g) Based on the records made available for our verification and information given to us, we have conducted audit of Procurement Procedure done for Procurement of Goods, Works and Services and have nothing material to report there upon. h) The Books of Account of all Sarva Shiksha Abhiyan Districts / Municipal Corporations have been consolidated at State Project Office, Gandhinagar. i) Except for the matter described in the basis for Qualified Opinion Paragraph, In our opinion and to the best of our information and explanations given to us the said account give a true and fair view in conformity with the accounting principles followed by the State Project office: i) In the case of the Balance Sheet, the State of affairs of the State Project Office as at 31" March 2016. ii) In the case of the Income and Expenditure Accounts, the excess of Income over expenditure for the year ended on 31st March 2016. iii) Receipts and payment account pertaining to receipt and payment of the project for the year ended on 31t March 2016. 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CONSOLIDATED BALANCE SHEET AS ON 31st March, 2016 SARVA SHIKSHA ABHIYAN MISSION GUJARAT STATE LAmount Current Amount Previous Amount Current Amount Previous YearO( Year () ASESYear () Year () Capital Fund Fixed Assets Capial Fund as on 3110312016 1.927,188,814 4,484,801,673 CivilWorks - Vehicle - Equipments Advances Repayablel Current liabilities at Deposits Districts (a) Fixed Deposits With Banks - Commissioner MDM Balance 7,458,23 3 (b) Deposits With Others - Duties & taxes Payable - - Deposits 32,000 26,285 Balances At Districts TRP Salary Grant 168,040 168.040 (a) Cashat Bank 973,844753 843,450,767 Child mapping 55,797 75,797 (b) Cash In Hand 3,709 MDM Kitchen shed 21,670 21,670 (c) Advances Outstanding - SSA 3,20503 3,206,503 MIS database grant 10,000 10,000 (d) Deposit 81,466 7.844 Other liabilities 85,506 37,139 (e) Others 192,032 - Payahlp. for Artivitis - - Rf ereiv able frrm SMC - 7 50fl UnicefGrant 14,932 14,932 Compound Wall 14-15 Grant 114,114 1,530,789 Balances At SPO Intemet Connection Grant Under GOG Alc - 273,718 Cash at Bank 2,224,569,499 3,995,359,558 Swach Bharat Mission Grant Balance at District 661,894 Cash In Hand - Advances 408,783 408,783 Advances Repayablet Current liabilities at SPO District adjustment account 100,565 100,565 Retention money 245.935,378 326,425,006 K.G.B.V.Account - Security Deposit 37,068,321 33,074,376 Deposits 57,720 57720 G C PE Account 915.394 915,394 Other Receivables - Sundry Creditors 37,158,752 19,295,468 Contribution to Group Insurance 93,182 58,347 Duties & Taxes 6.856 4,519 Adv.Agst BG to Sintex - 4,379,918 Provision for Expenses 241,724,594 85,068,148 Grant Recd From Swachh Vidalaya 1,500 39,226,500 Swachh Bharat Kosh - 3,733,134 Receivable From Commlof School - 671,563 - 0 Receivables From ACRNT-10112 - 293,463 Grant From GCERT 53 0 Receivables From BOOT-8668 3,407,933 Payable for TDS to Comp Wall-OB 25,802,602 0 Receivables From Drector Primary 22,902,642 PayabletoGOG 387 500,000 0 GOt Grant Payablefreceivable to KGBV (33,579,127) 50,000,000 Liquidity Damages 6,069,763 0 Receivable from EDCIL (MHRD) 115,000 - Receivable From GOG EDN 2,949,610 2,900 TDS Receivable F.Y 15-16 596 - Fund in transit-GOG) 107,376,000 - Fund in transi0-)GOl) 161,064,127 - Dir.Primary Non Trible 12,845,349 Total 3,453,330,766 4,963,596,215 Total 3,453,330,766 4963,596,215 NOTES FORMING PART OF ACCOUNTS AS PER ANNEXURE 'I' ATTACHED HEREWITH AS PER OUR AUDIT REPORT OF EVEN DATE ATTACHED For Dhirubhai Shah & Doshi Chattered Accountants FRN 102511W 5 G s 4 h Sin.gh (IFS) Fina nd Ac Is Officer State Project Director Sa ShikshaAbh an Mission, Gujarat Sarva Shiksha Abhiyaan Mission. Gujarat Harish B Patel State Project Office State Project Office Partner Gujarat Council 0f Primary Education Gujarat Council Of Primary Education M. No. 014427 Gandhinagar Gandhinagar Place: Gandhinagar Place: Gandhinagar Place: Ahmedabad Date: 21110/2016 Date:21/1012016 Date:21/1102016 0 FRN:102511W AHMEDABAD ACC ~ ' CONSOLIDATED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31stMARCH, 2016 SARVA SIKHSHA ABHIYAN MISSION GUJARAT STATE Expenditure Amount Current Year Amount Previous Income Amount Current Amount Previous Year) Year Mn)m Year R) At Districts and Sub Districts Level Fund Received Sa Ganffal Grant From Government of India Transport/Escort Facilities 281,993,577 211,373,598 (a) SSA- General Grant 4,494,277,000 4,972,475 800 REIM FEE 25% ISSUED MHRD 130,330,000 - (b) SSA- Capital Grant 1,457, 2,597,357,600 Special Training for Mainstrneaming of Out of School Children 504,475,128 380,016,727 (c) NPEGEL Free Textbook 180,920,332 174,826,600 From State Government Provision for uniform - (a) SSA- General Grant 2,960,479,000 2,943,568,000 Teaching Learning Eqipment - 6,540,000 (b) SSA Capital Grant 1,068,436,000 1,400,000,000 New Teachers Salary 2,602,949,800 4,137.803,760 (c) NPEGEL Training 233,638,900 246,059,470 From3thFCAward - 1,1500,000 Academic Support Through Block Resource Centre 582002,122 493,428,442 Acadamic Support Through Cluster Resource Cente 1,016,722,743 976,828,604 Interest Computer Aided Education 196,500,000 18,014,000 (a) SSA 232,888,537 230,541,858 Libraries in Schools - - (b) NPEGEL 752,270 574,331 Teachers Grant School Grant 327,902,467 331,269,786 Others Research,Evaluation,Monitoring & Supervision 2,575,542 5,015,678 Grant Returned Savings 78,114,647 178,318,087 Maintenance Grant 376,510,754 375,560,293 Tender Fees 5,680,900 3,300,200 Interventions for CWSN 253,573,391 232,515,823 Miscellaneous Receipts 5,600,224 2,352,633 Innovation Head 102,720,748 118,463,581 Liquidity Damages 1,805,672 SMC IPRI Training 58,058,790 58,898,073 Others 0 2,966.471 Management 701 86i 9 623,521,958 Undisbursed Grant{ Opening) 4,484,801,673 3,283,821,140 NPEGEL _ __ Community Moblisaion State component Management& MIS 17,572,438 128,637,746 Research & Evaluation 15,542,112 19,839,356 Total Expenses of SSA General 7,745,858,139 8,539,813,495 SSA Capital Grant Civil Work 51115,515,298 2,592,666,624 Total Expenses of SSA Capital 5,115,515,298 2,592,666,624 SSA 13th FC Award Civil Work 1,150,000,000 Total Expenses of 13th FC Award - 1,150.000,000 Total Expenses (SSA+NPEGEL) 12,861,373,437 12,282,280,119 Excess of Income Over Expenditure 1,927,188,814 4,484,801,673 Total 14,788,562.250 16,767,081,792 Total 14,788,562,250 16,767,081,792 NOTES FORMING PART OF ACCOATS AS PER ANNEXURE "I ATTACHED HEREWITH AS PER OUR AUDIT REPORT OF EVEN DATE ATTACHED For Dhirubhai Shah & Doshi Chartered Accountants FRN 102511W r1% SG Vyas sh Singh (FS) Finance Accounts icer State Project Director 4 Sarva Shiksha Abhiyaan Mission, Gujarat Sarva Shiksha Abhiyaan Mission, Gujarat B State Project Office State Project Office Partner Gujarat Council Of Primary Education Gujarat Council Of Primary Education M. No. 014427 Gandhinsgar Gandhinagar Place: Gandhinagar Place: Gandhinagar Place: Ahmedabad Dale: 2121012016 Date: 2111012016 FRN:102511W AHEAA CONSOLIDATED RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31st March,2016 SARVA SHIKSHA ABHIYAN MISSION, Gujarat State RECEIPTS Amount Current Amount Previous PAYMENTS Amount Current Amount Previous Year (?) Year (7) Year () Year (T) Opening Balance (9J aash at Bank 4,83B B1D,32i 3,747,581,931 SSA General Grant (b) Cash in Hand 3,709 3,709 TransportlEscort Facifts 281,993,577 211,373,598 Fund recd. From Govt. of India REIM FEE 25% ISSUED MHRD 130.330,0m0 (a) 88A-General G&ant Specdal Training for MainsIreamning of Outof School 380,016,727 4.494,277,000 4,972,475,800 Childre 504,475,128 (b) SSA-Capital Grant 1,457,532,000 1597,357,00 Free Textook 180,920,332 174,826,500 (c) NPEGEL -Provision for uniform - . Fund recd. From State GovL Teaching Learning Eqipment -6,540,000 -(a) SSA-General Grant 2,9W0,479,000 2,9413,568,000 New Teachers Salary 2,602,949,800 4,137,803,760 (b) SSA-Capital Grant 1,068,436,000 1,400,000,000 TraiNng 233,638.900 246,059,470 (c) NPEGEL Academic Support Through Blck Resource Centre S2,002,W O 2 493,428,442 Acadamic Supr Throuqh Cluster Resource Cents 1,016,722,743 976,828,604 Fund recW. Froml13th F.C.Award - 1,150,000,000 Computer Aided Education 196,500,I)00 18'014'()o Interest Libraries in Schools- Cal S8A 232,888,637 230,641,85B Teachers Grant - _b) NPEGEL 752,270 574,331 School Grant 327,902,467 331,269,78 Others Research,Evaluaion,Mantring &FSupervision 2,575,542 ,015,678 Grant Returned Savings 78,114,647 178,318,087 Maintenance Grant 376,510,764 375550,293 Tenderffees 5,680,900 3,300,200 Interventions for CWSN 263,573,391 232,515,823 Mscellaneous Receipts 5,600,224 2,352,633 Innovation Fead 102720,748 11,4635 Resale of vehicle -- SMC IPRI Training 58,058,790 58,898,073 Liquidity damages 1,805,672 Management 701,869,295 623,521,95 Others a 2,956471 NPEGEL - Community Moblisalion Net Increase/Decrease In Payable/Receivable 917,216,286 (109,752,139) State component Manamement & MIS 177.572,438 128,637,746 Research & Evaluation ii,542,i12 19,839,356 Total Expenses Of SSA General 7,745,85a139 8,E39,613,495 SSA Capital Grant civil Work 5,115,515,9B 2.592,666,624 Total Expenses of SSA Capital 5115i,55,298 2,5926624 SSA 13th FC Award Civil Work 1,150,000,000 Total Expenses of 13th FC Award - 1,150,000,000 Total Expenses (SSA+NPEGEL) 12,861,373,437 12,282.280,119 Closing Balance aCs n 3,198,414.252 4 b)ahn nd 3,209 3,709 Total 16099 9 7110413Total 16i059,790,897 1 17,121,094,153j NOTES TO ACCOUNTS AS PER ANNEXURE I ATTACHED HEREWITH AS PER OUR AUDIT REPORT OF EVEN DATE ATIACHED For Dhirubhai Shah & Doshi Chartered Accountants FRN 1021W SG Vya Singh (OFS) Sh .OABW fine Accou icer State Project Director .. Sarva Shiksho Abhiy Mission, Gujarat Sarva Shiksha Abhiyaan Mission, Gujarat State Pro*etO0Mce staie Prcadc Omce liarish B Patel Gujarat Council 0f Prkmary Education GNarat Coundli Of Primary Educaiion Partner Gandhinagar Gandhinagar M No. 014427 Piace: GandhiMagar Place : Gandhinagar Place: Ahmedabad Date : 2111012016 Date : 211016 Datea: 21/10/20%6 FN:'10251 AHCDABAD -CC0V CONSOLIDATED FUND FLOW STATEMENT FOR THE YEAR ENDED 311 March, 2016 SARVA SHIKSHA ABHIYAN MISSION GUJARAT STATE SOURCE & APPLICATION SOURCES(RECEIPTS) SSA NPEGEL Total Opening Balances (a) Cash in Hand 3,709 - 3,709 (b) Cash in Bank 4,819,642,117 19,168,20B 4,838 810,325 Total 4,819,645,826 19,168,208 4,838,814,034 SourceIReceipt) (a) Funds received from Govi. Of India ) Generai Grant 4,494,277,000 - 4,494277,000 (i) Capitai Grant %467,532,000 1,457,532,000 (b) Funds received from State Govt. (I) General Vrant 2,90.479,000 - 2,960479,000 (i) Capital Grant 1,068,436,000 - 1,068,436,00 (c) Funds received from 13th FC Award - - (d) interest 232,8,537 752,270 233,640,807 Others - (a) Grant Relumed Savings 78,111,147 3,500 78,114,947 (b) Tender Fees 5,680,900 - 5680,900 (c) Miscellaneous Receipts 5,600,224 - 500,224 (d) Not Inflow ofreceivable and payable 917,216,286 917,216,286 (e) LIquidity Damages - Mf Others Total RecM (i 16,039,066,919 19,923,978 16,059,790,897 Pition ( E nire Expenditure Incurred Savings SSA General and 13th F.C QGrant Transpod/Esco t Facities 299,967,000 281,993,5TI 17,973,423 REI FEE 25% ISSUED MH RD 130,330,000 130,330,0001 - Special Training or Main sheaming of Out of School ofChildren 670,333,500 504,475,128 165,5372 Free Texibook 195,480,150 110,920,332 14,&%,818 Prorision for uniform Teaching Laming Eqipomt New Teachers Salary 7,71a,n,200 2,602,949,800 5,113,849,400 Training 22111,400 230,638900 28,479,500 Academia Support Through Block Resource Centre 775,784,000 582,002,122 193,781,878 AcaddamicSupportThroughClustrReource Cento 1,457,614,400 1.C16,722,743 440,891,657 Computer Alded Educafion 196,501,000 196,500 000 - Libraries In Schools Teachers Grant School Grant 330,400,00D 327,902467 2,497,533 Research,Evalura(ion,MonitoriNg & Superiision 4,099,9M8 2,575,642 1,524,466 Maintenance Grant 3B9,500,000 376,510,754 0,989,246 Interven!ions for CWSN 264,470,350 253,573,391 10,896,969 InnovalionHead 114,320,000 102,720748 11,699,262 SMC1PRITraining 59,065,209 58,058,790 1,006,410 Man2aement 847,535,672 701,869,295 145,667,377 NPEGEL state Managemenit&MIS 178,924,820 177,572,438 1,352,382 Research & Evaluation 25,651,708 15,542,112 10,109,596 55A Capital Grant Civil Work 5.490195721 5,115,515,298 374,80,423 Total Ex diture (ii) 19,406,091,119 12,861,373,437 5,544.717,682 Closing Balance- (0-)ii (a) Cash at Bank 3,178 488,655 19.925,597 3198,414,252 (b) Cash In Pand 3,209 - 3,209 Total 3,178491,864 18,925,597 3,198,417,461 Net inflow of receivable and payable Current Ass Opening balance Closing Balance Difference Adw.Agst. BG to Sintex 4,379,918 - 4,379,918' Advsnce to Model Day Schrool Project 408l783 408,783 Grant Recd From Swachh Vidyalaya 39,226,500 1,500 39,225,000 Receivable From Commi.of School 671.563 - 671 563 Receivables From ACRNT-10112 293,463 - 293,463 Receivables From BOOTR68 3, 1933 3,407,933 Receivables FromDirectorPrimnar 22,902,642 22,902,642 DisiricA Assels 3,271,847 3,480,001 -208,154 District AdjustmtNoAl 100,566 100,565 1 Torrent Power aecurily Deposite 57,720 57,720 TD8 Receivable F.Y 15-15 -596 -5W Receivable From GOG EDN 2,900 2z94,610 -2,946,710 Receivable firom EDCL (MHRD) -115.000 -115,000 Dir.Primary Non Trible 12,846,349 -12,845,349 GOG Grant Receivable 107,376,000 -107,376,000 GOI Grant Receivable . 161,064,127 -11,004,127 -213,675,416 C 4ce Current Liability Opening balance Closing Balance Difference 001 Grant Payablekeceivable to KGBV -50,000,0 33579 127 83,579,127 Swachh Bharal Kosh 3733,134 3,733134 Security Depos3tes 33,074,75 37,068 21 3,993,945 Duties & Taxes 4,519 6,855 2337 Sundry Creditors 338726,776 296,W8040 -41.926,315 Provision for Expenses - 2015-16 85.068148 241,724594 158,656,445 Contri.of Group Insrance by Empl-DiO -46,160 -26,545 19,615 Conriof Group Insrance by EmpI Spe -12,187 -66,637 -54,450 R M./ EM0 of Cil Creditre 6.993698 -13,706,330 -20,700,028 Districl Liabiies 10.278.497 7,960292 -2.318.205 Inter Transaclion 915,394 915,394 - Payable for TDS to Comp,W -108 - 25,802 502 25,802,602 Payable to GOG 387,500,00 387,500,000 Lquidit Damages 6.069,763 6,069,763 Grant From OCERT 536,000,000 536,0(00,G0 1,130,B91,702 Net inlowt (outflowl 917,215,286 NOTES FORMING PART OF ACC NTS AS PER ANNEXURE "ATTACHED HEREWITH AS PER OUR AUDIT REPORT OP EVEN DATE ATTACHED for Dhiruahh &D8oshi Chartered Accounstanrts FRN 102511W SGVy SOV Zl-nSingh (lfSj . C Financ and Accou icer Slate Project Direclor S nrva Shilksha Abhian sion, Guret Sarva Shiksha Ahhiyaan Miosion, LOjarat ish State Project Ollice Sle Project Otfie Partner Gujarat ouncil Of Primary Education Guaat Courcil 01 Primary Eduan M. Na. 514427 Gandhinagar Gandhiag Place: Gardhtrnagar Plane: Ganchingar Pane: Ahmadabad Dale: 21/102516 Dater 21f1UA16 DParo 21j10e2c15 Al GuaasouclO PiayEdcla Gandhinag-r Place Gandinaga Date:2110t201 ForDhiubbi hah& Dsh Chartred ccouCant SIGNIFICANT ACCOUNTING POLICY AND NOTES FORMING PART OF ACCOUNTS SARVA SHIKSHA ABHIYAN PROGRAMME - GUJARAT STATE 1. Background of the Programme 'Sarva Shiksha Abhiyan' is a programme of Government of India. The objectives of this programme are being implemented in a Mission mode by a Society formed under the Societies Registration Act, by the name, State Project Office of Gujarat Council of Primary Education. The Grants received by the Society's State Project Office are released to various District Level, Block Level, Cluster Levels and Village Levels for utilization or State Project Office themselves utilize the Grants for various Districts. 2. Significant Accounting Policies a) Basis of Accounting: The Project accounts are prepared on historical cost convention and cash basis of accounting. Income/ Grants are accounted for when they are actually received and expenses are recognized as and when they are actually paid. Disbursements made to sub district level are treated as expenses at the time of payment for one time grant. The Grant received, Grant Returned (Savings), Undisbursed Grant of Previous years, Bank interest, Tender Fees Received and various other incomes are taken as income and amount expended under various activities of this programme are treated as Expenditure including disbursement for construction and/or acquisition of fixed assets. b) Fixed Assets: Fixed Assets acquired/ created by State Project office or at field levels for different programmes have been treated as Expenditure at the time of release of payment. Project Civil work i.e Construction of Schools, Additional Classrooms, Boundary Wall etc. are charged to the Income and Expenditure as expenditure. 0 AHMEDABAD COD CA 4 0 c) Inventory: Inventories of consumables and other distributable are not valued as on 31- 03-2016. Cost of these items are treated as expenditure and accounted on cash basis during the year. d) Investment: There are no investments other than the balance maintained in the saving accounts of the banks. e) Government Grant: Government Grants to the Project are recognized on receipt basis. g) Grant Return: Grant amount disbursed under a particular budget head in the current financial year and returned as unspent/ unutilized in the current financial year are reversed in that same budget head itself. And the Grant amount disbursed under particular budget head in the previous financial years and returned as unspent/ unutilized in the current financial year are considered as Grant Returned (Savings) and treated as income. h) Utilization of Grant-in-Aid The utilization of funds received as grant in aid have been accounted on the basis of utilization certificate received from blocks / districts / clusters / districts. 3. Notes to Accounts a) 'Sarva Shiksha Abhiyan' is a programme of Government of India. The objectives of this programme are being implemented in a Mission mode by a Society formed under the Societies Registration Act, by the name, State Project Office of Gujarat Council of Primary Education. b) The Grants received by the Society's State Project Office are either released to various District Levels, Block Levels, Cluster Levels and Village Levels for utilization or State Project Office themselves utilize the Grants for districts. Is- FRN s10251 AHMEDABAD c c c) In terms of the Programme, in a particular year, if an outlay approved is not spent fully the same becomes outlay saved and this shall be treated under non-recurring heads and becomes eligible for being considered as spill over activities for the forthcoming year. d) We have observed that during the FY 2008-09, there were misappropriation of fund amounting to Rs. 32,06,503/- at Surendranagar district which is under litigation process. The said balances have been shown as advances receivable in the books of accounts. e) At some of the locations, internal audit report was not available at the time of audit. Compliance of previous year audit objection is yet to be made. f) Balances of the trade receivables, trade payables, advances and balances of deposits are subject to confirmation, reconciliation and adjustments, if any. The management does not expect any material difference affecting the current year's financial statements. g) The balance amount in current liabilities and current assets are as per books of accounts and subjects to confirmation from the respective parties. The bank balance are reconciling with respective bank's balances. h) Provision for Expenses Rs. 241,724,594/- (Cr.) represents amount parked for committed liabilities for Financial Year 2015-16. Entire liabilities have been discharged by SPO as on date of audit report. i) Liquidated damages received during the year of Rs.60,69,763/- has been shown as liability as against the practice of treating it as income in earlier years. j) The balance of RM/EMD of Rs.245,935,378/- are subject to reconciliation. k) District adjustment account balance of Rs.1,00,565/- is subject to reconciliation 1) As per the Management, there are no contingent liabilities and off balance sheet items. m) The organization has reallocated the nature of expenses to allocate the same as per the AWP & B budget limit as approved by MHRD. n) During the year SPO has accepted fixed deposits from various parties in terms of Security Deposits against the work order issued to said parties. AllM S Against the said fixed deposit bank has credited interest amounting to Rs. 9,18,196/- and deducted TDS of Rs. 91,829/-. As per the terms of tender any interest earned on the said deposits will be considered as income of parties and not of SPO. As SPO does not have any right over interest income, the same has not been accounted in the books of account. o) Figures have been rounded to nearest rupee. p) Previous year's figures are regrouped / rearranged wherever necessary. SG V Mahesh Singh (IFS) Finance and Accounts officer State Project Director Sarva Shiksha Abhiyan Sarva Siksha Abhiyan State Project office State Project office Place: Gandhinagar Place: Gandhinagar Date: 21/10/2016 Date: 21/10/2016 As per our Audit Report of Even date attached. For Dhirubhai Shah & Doshi Chartered Accountants FRN: 102511 W Harish B Patel Partner R Fft Mem no. 014427 021 ftf Place: Ahmedabad BAD Date: 21/10/2016 cc luFR- I Sarva Shiksha Abhiyan Summary Budget Analysis (Entire Program) For the year Ending 31.03.2016 1,42015 to 31.03.2016 . Name of Name of Activity AWP&B Opening Balance on Releases by GOI Release by State Reported Expenditure Proposed AWP&B For JNo State 1.4.2015 Nlext Year 1 SSA 19,406,091,119 4,580,935,S00 5,951,809,000 4,028,915,000 12,861,373,437 25,599,599,628 2 NPEGEL 0 -96,133,825 0 0 0 Gujarat 3 KGBV 329,886,500 173,273,224 204,573,127 29,006,000 283,145,577 313,902,000 Total 19,735,977,619 4,658,074,899 6,156,382,127 4,057,921,000 13,144,519,014 25,913,501,628 For Dhirubhai Shah and Doshi Chartered Accountants ERN 102511W SHAHae Place: Ahmedabad Partner Date: 21/10/2016 vl.No :014427 C3 IW Je .No.:1442 luFR-II Sarva Shiksha Abhiyan Expenditure Report Summary For the year Ending 31.03.2016 (1.04.2015 to 31.03.2016) Name of Opening Balance for the Release Reported Expenditure Sr. No. Name of Activity OeigBlnefrteRlaeRpre xedtr State year (on 1.4.2015) (1.04.2015 to 31.03.2016) (1.04.2015 to 31.03.2016) 1 SSA 4,580,935,500 9,980,724,000 12,861,373,437 2 NPEGEL -96,133,825 0 0 Gujarat 3 KGBV 173,273,224 233,579,127 283,145,577 Total 4,658,074,899 10,214,303,127 13,144,519,014 For Dhirubhai Shah and Doshi Chartered Accountants FRN 102511W o FRN:102511W Harish B. Patel Place: Ahmedabad + AHMEDABAD Partner Date: 21/10/2016 M.No.: 014427 AC IuFR- III SARVA SIKHSA ABHIYAN ACTIVITY WISE EXPENDITURE STATEMENT FOR THE HALF YEAR ENDING ON 31.03.2016 Name of State :- Gujarat Sr. No. Expenditure by Activity 01.04.2015 to 31.03.2016 No. 1 Transport/Escort Facilities 281,993,577 2 REIM FEE 25% ISSUED MHRD 130,330,000 3 Special Training for Mainstreaming of Out of School 504,475,128 4 Free Textbook 180,920,332 5 Provision for uniform 6 Teaching Learning Eqipment 7 New Teachers Salary 2,602,949,800 8 Training 233,638,900 9 Academic Support Through Block Resource Centre 582,002,122 10 Acadamic Support Through Cluster Resource Cente 1,016,722,743 11 Computer Aided Education 196,500,000 12 Libraries in Schools 13 Teachers Grant 14 School Grant 327,902,467 15 Research,Evaluation,Monitoring & Supervision 2,575,542 16 Maintenance Grant 376,510,754 17 Interventions for CWSN 253,573,391 18 Innovation Head 102,720,748 19 SMC IPRI Training 58,058,790 20 Management 701,869,295 State Component 1 Management & MIS 177,572,438 2 Research & Evaluation 15,542,112 SSA Capita[ Grant 1 Civil Work 5,115,515,298 KGBV 283,145,577 Total 13,144,519,014 We certify all above figures For Dhirubhai Shah and Doshi SHA Chartered Accountants Place: Ahmedabad 40' FRN 102511W Date: 21/10/2016 + OAHMEDABA - Harish B. Patel Partner M.No. :014427 dhirubhai shah & doshi CHARTERED ACCOUNTANTS 4th Floor, Aditya Building, Near Sardar Patel Seva Samaj, Mithakhali Six Roads, Ellisbridge, Ahmedabad 380006. PROCUREMENT AUDIT CERTIFICATE "This is to certify that we have gone through the procurement procedure used by Project implementation Agency - Gujarat Council of Primary Education, Gandhinagar, for the Sarva Shiksha Abhiyan Mission, Gujarat State and based on the random and test check of audit of the records of State and District offices for the year 2015-16 produced before us and subject to our management letter we are generally satisfied that the procurement procedure as prescribed in the Manual of Financial Management and Procurement under SSA has been followed." For Dhirubhai Shah and Doshi. Chartered Accountants FRN - 102511W Harish B. Patel Partner F:1025,11 M. No. 014427 EAHMEABAD Place :Ahmedabad Date : 21/10/2016 ACcoO Phone : (079) 2640 3325/26 | Website : www.dbsgroup.1n E-Mail :nfo@dbsgroupin 1st Floor Coma Chambers, Doshi Corporate Park 204 Sakar Complex, 23 Nagindos Mosfer Road, Near Utkarsh School, Akshar Marg End Cop Abs Tower. Od Padra Road Mumba :400023 Rajkot 360001 Vadodaro 390015 n- oo om o a QU .)C X --A-cc cil. OO OO~ w-Dc) wm00>c,< 0ww 000 100c00 o 00 o o/ oa).!CDC o wl CDwwC C +l 0000C O 0 a 0 0 CD CD0 CD CD CD CD CD CD w CD c] 00 0m mm Om 0 Dk L mj I f- *D co 0 - - - - - - - 1<4~ ~ ~ ~ ~~U ~ 0. 0~~ mo m O0 <" l l0 i 4~f - - - - - - - - - - 01 "I N * 11I z z «4M i.41 II I>> Z ~~ ~ o0 - > c n - 0 - i I- 4-'1 = ofl- <- V) r in Gc> dhirubhai shah &doshi CHARTERED ACCOUNTANTS 4th Floor, Aditya Building, Near Sardar Patel Seva Samaj. Mithakhali Six Roads, Elsbridge, Auditors' Report Ahmedabad 380006. To, The State Project Director Gujarat Council of Elementary Education Sarva Shiksha Abhiyan Mission Gujarat State, Gandhinagar Ref : Statutory Audit of Guiarat Council of Elementary Education Department (KGBV) 2015-16. 1. We have audited the attached Consolidated Balance Sheet of "Kasturba Gandhi Balika Vidhyalaya Programme", Gujarat as at 31St March 2016, its Consolidated Income and Expenditure Account, Consolidated Receipts and Payments and Consolidated Annual Financial Statements for the year ended on that date annexed thereto. 2. These Financial Statements are the responsibility of the management with respect to the preparation and presentation of Financial Statements that give a true and fair view of financial position, financial performance of the Mission in accordance with the accounting principles generally accepted in India. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Societies Act for safeguarding the assets of the Mission and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. 3. Our responsibility is to express an opinion on the Financial Statement based on our audit. 4. We have conducted our audit in accordance with Auditing and Accounting Standards generally accepted in India. Those Standards require that we plan and perform the audit to obtain reasonable assurances about whether Financial Statements are free of material misstatement. An audit includes examining on random and test basis evidence supporting the amounts and disclosure in financial statements. An audit also includes assessing the accounting principles used and significant estimate made by the management as well as evaluating the overall financial statement presentation. 5. An audit involves performing procedures to obtain audit evidence about the amounts and 0 S44 disclosures in the financial statements. The procedures selected depend on the au s judgment, including the assessment of the risks of material misstatement of the fi ifitN. statements, whether due to fraud or error. In making those risk assessments, the t MEOA BAD 0 considers internal financial control relevant to the Mission's preparation of the fi I statements that give a true and fair view in order to design audit procedures that A Ph~~~~ rp 6 S Wsitn? e ww,(es rou&.inog gosn he Ph %Q6s n5 P bsgrc%4~o ip.inx~ 1st Floor Coma Chambers, Doshi Corporate Park 204 Sakar Complex, 23 Nagindos Master Road, Near Utkarsh School, Akshar Marg End Opp Abs Tower. Old Padra Road Murnbai 400023 Rajkot 360001" Vadodara :390015 the Mission has in place an adequate internal financial controls system over financial reporting and the operating effectiveness of such controls. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by the Mission's Directors, as well as evaluating the overall presentation of the financial statements. 6. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the financial statements. 7. Basis for Qualified Opinion i) No Provident Fund & ESIC deduction has been made from salary of employees on temporary rolls continuing in the office for more than the prescribed period as per Section 2 (e) read with Section 8 and Section 8-A of the Employees Provident Fund Act, 1952. Due to the lack of relevant information, we are not in a position to quantify the said liabilities. In case of KGBVs, Several instances have been observed, where TDS has not been deducted or has been short deducted then the requirement of the Income Tax Act, 1961. In view of lack of relevant information, we are not in a position to quantify the said liabilities. ii) Mission is regularly following cash basis of accounting at district and sub- district level which is against the MHRD guidelines which prescribed mercantile system of accounting. In view of lack of relevant information, we are not in a position to quantify the said impact. iii) One time Grant given by the district to sub-district level is currently being recorded directly as expenditure in books of District. It is suggested that one time grant given should be recorded as an advance and then as per UC received from sub district should be booked as expenditure. This will help to represent true and fair view of Financial Statements. 8. Emphasis Matter i) All bank balances, receivables, payables and other liabilities of DPO/ BRC/ CRC/ KGBV are subject to confirmation. ii) In our opinion and according to the information and explanations given to us, the internal controls are not commensurate with the Size of the Mission and nature of its activities. During the audit of sub district unit level i.e. BRC, CRC, KGBV level; we have observed that coordinators are making many cash payments. There is a need of strong internal control over such cash payments done especially at KGBV Level. In order to h A control over payment it is suggested that all payment made by district offic 4CCb sub-district level above a reasonable limit that organization deems fit should be paid only by account payee cheques. According to the MHRD Guidelines, SPO, DPO, BRC. CRC, KGBV should open single bank account (in nationalized or scheduled bank) for each program, however during the course of audit we have observed that some districts have opened more than 1 Bank Accounts for each program. For better financial control we suggest that SPO should take necessafy action and instruct DPO to close down additional bank account. iii) The observations in internal auditor's reports are not complied with. iv) In order to have proper control on inventory, the SPO should instruct at sub district level separate stock register for Capital goods, consumables goods, consumables and non consumables articles showing full quantitative details of items such as Teachers Learning Materials, Training Modules and Free Text Book and should arrange for their Physical verification at least once in a year. We are of the opinion that proper linkage should be established for recording and distributing of such materials. v) The Grant received, Grant Returned (Savings), Undisbursed Grant of Previous years, Bank interest, Tender Fees Received and various other incomes are taken as income and amount expended under various activities of this programme are treated as Expenditure. The amount expended under various activities may include disbursement for construction and/or acquisition of Fixed Assets for the purpose or objects of this Programme, all such expenditure are considered as revenue expenditure. Our opinion is not qualified in respect of these matters. 9. 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. b) The Balance Sheet, Income and Expenditure account dealt with by this report are in agreement with the books of account maintained by the State Project office. c) The Cash balance, if any and vouchers were in the custody of the officers on the date of audit. The cash balance, if any, at the year end on 31" March, 2016 has not been physically verified by us. d) The utilisation certificate has been compiled on the basis of receipts and payment account and utilisation certificates duly certified by competent authorities at District level / sub District level. e) In our opinion requisite books of account have been maintained by the project, from sample checking of the same. FRN 0 A r51iw A cco&~ f) Based on the records made available for our verification and information given to us, we have conducted audit of Procurement Procedure done for Procurement of Goods, Works and Services and have nothing material to report there upon. g) The Books of Account of all Kasturba Gandhi Balika Vidhyalay have been consolidated at State Project Office, Gandhinagar. h) Except for the matter described in the basis for Qualified Opinion Paragraph, In our opinion and to the best of our information and explanations given to us the said account give a true and fair view in conformity with the accounting principles followed by the State Project office: i) In the case of the Balance Sheet, the State of affairs of the State Project Office as at 31" March 2016. ii) In the case of the Income and Expenditure Accounts, the excess of Income over expenditure for the year ended on 31" March 2016. iii) Receipts and payment account pertaining to receipt and payment of the project for the year ended on 31 March 2016. For Dhirubhai Shah and Doshi CHARTERED ACCOUNTANTS FRN :102511 W aJ Harish B. Patel Place: Ahmedabad 1 A 25 Partner Date: 21/10/2016 Membership No.014427 A CoSC KASTURBA GANDHI BALIKA VIDYALAY PROGRAMME GUJARAT STATE Balance Sheet as on 31103)2016 SOURCES Attml Amount APPLCATON Amount Current Amount Previous Curn er Previous Year APITONYear C) Year C PAYABLES (At State & Distrcit Level) Sundry Creditors 7,873,632 13,948,536 BANK*& CASH BALANCES iability at Disticts 4,372 16,882 (At State & Disircit LeveW) R.MJEMDIS.D. 305,090 589,226 Bankbalancewilh-SPO 48,740,071 174,547,769 GOI grant payable from SSA - 50,000,000 Bank balance at Districts 68,622429 61,693,338 RECEIVABLES (At State & Distrait Level) GRANT DETAILS Advance to Mata Samakhya - 786,649 Balance transfer from Advance to KGBVs at district - 800,112 Income & Expenditure account 132,758,533 173,273,224 GO1 grant receivable from SSA 33,579,127 Total 140,941,627 237,827,862 Total 140.941,627 237,827,868 NOTES FORMIN ART OFCCOUNTS AS PER ANNEXJRE' ATTACHED HEREWITH AS PER OUR AUDIT REPORT OF EVEN DATE ATTACHED S G ss Sigh (FS) For Dhirtthai Shah & Doshi Finance A Officer State Project Director CharteredAccountants Kas Gandhi a Vidlayalay, Gujarat Kasturba Gandhi Balika Vidthayalay, Gujarat ERN:102511 State Project Office State Project Office GajaratCouncil Of Primary Education Gujarat Council Of Primary Educalion Gandhinagar Gandhinagar Harls B. Pal Partner M. tNo. 014427 PRace: Gandhinagar Place: Gandhinagar Plac:Ahnierabad Date: 21/1012016 Date: 21)102016 Dote: 21)102016 ?FRN:;102517w AHO ENT For himhaiSha &Cosh KASTURBA GANDHI BALUKA VIDYALAY PROGRAMME GUJARAT STATE Income and Expenditure account for the year ending on 31/03/2016 EXPENDITURE Amount CurrentYear Amount Previous INCOME Amount Previous Year E,Year () In GRANT DISBURSEI REVERSED Grant received from GOt (At State & Dircittevel) General Grant 101,054,127 - Capital Grant 43,509,000 277,715,000 Grant received from GOG General Grant Capital Grant 29,DD6000 140,344,000 Add: Undisbursed Balance Brought Forward 173,273,224 102,117.600 from the Previous Year Bank interest 3.50(,497 5,241,452 Tenderfees 5,000 9,500 Panelly Income 10,076 1,014 Non Recurring expenses Late Delivery Panehy - 3,718 Model I 525,100 19,936,105 Other Income 282,321 6,001 Model II 5,874,573 47,063,878 Model III 11,036,760 32,082,801 Recurring expenses Incomes at Districts Model I 146,316,679 158,700,001 Model II 65,628,333 5,304,016 Bank interest 3,772,273 2,877,423 Model III 53,764,232 40,98,804 Grant Reiurn (Saving) at Dilricts 1,475,592 29,711 other Income Excess of income over expenses 132,758,533 173,273,224 carried forward to balance sheet Total 415,904,110 528,346,229 Total 415,904,110 520,346,229 NOTES FORMING PART OF UNTS AS PER ANNEXURE " ATTACHED HEREWITH AS PER OUR AUDIT REPORT 1 -u OP EVEN DATE ATTACKED W For Dhiruhai Shah & Doshi SG3 4 WishSigh OFS) Chartered Accountants Finan dA Officer StateProjectDrector FRN 102511W Kasturha Gandhi Vidhayalay, Gujarat Kasba Gandhi Bala Viliayalay, Gojorat State Protect Offa state Preject Offic Gujarat Council Of Primary Educaion GujratCounci Of Primay Educain Harsh B. Patel Gandhinagar Gandhinagar [arIner M No. 014427 Place : Gandhinagar Place: Gandhinagar Place :Ahnedabad Date: 21110S2016 Date o:211102016 Date:21A2016 1025, AfA G o P d Gandhinagar' CONSOLIDATED RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31st March,2016 KASTURBA GANDHI BALIKA VIDYALAY PROGRAMME, GUJARAT STATE RECEIPTS Amount Current Amount Previous Amount Current Amount Previous Year ( Year PAYMENTS Year () Year F) Opening Balance (a) Cash at Bank 236,241,107 112,314,559 Payrnents (b) Cash in Hand - KGBV - Non Recutring - Idef I 525,000 19T936,105 Fund recd. From Govt. of India KGBV - Recurring Cost Per Annum - Model I 146,316 679 158.700,601 (a) KGBV-General Grant 161,064,127 KGBV - Non Recuring - Model I 5,874,573 47,063,878 (b) KGBV-Capital Grant 43,509,000 277,715,000 K3BV - Recurring Cost Per Annum - Model l 65,628,333 56,304,016 Fund recd. From State Govt. KGBV - Non Recuring - Model 11,036,760 32,082,801 (a] KGBV-General Grant KGBV- Recurring Cost Per Annum - Model Il 53,704,232 40,985,004 (b) KGBV-Capital Grant 29,06,005 140,344,000 Interest KGBV 7,278,770 8,118,885 Otiers Grant Return (Saving) at Disicts 1,475,592 29,711 Total Expense 283,145,577 355,073,005 Late delivery chas - 3,718 Tender Fees 5,006 9,500 Paney Income 10,076 1,814 Oher Income 282,321 6,001 Closing Balance (a) Cash at Bank 107,362,500 236,241,107 Net IncreaselDecrease In PayabhWeceivable -88,363,910 52,770,925 (b) Cash in Hand - Total 390,500,071 591,314,112 Total 390,508,077 591,314,112 NOTES TO ACCOUNTS AS PER ANN URE I ATTACHED HEREWITH AS PER OUR AUDIT REPORT OF EVEN DATE ATTACHED For Dhirubba Shah & Doshi Chartered Accountants as FRN 102511W SGVyas Mahesh Singh OFS) JOA Finance Account r State Project Director Kas Gandhi Batika ayalay, Gujarat Kasturba Gandhi Balika Vidhayalay. Gujarat State ProjectOffie State Project Oflice Harish B Patel Guert Council Of Primary Educaiion Gujaat Council Of Primary Education Parker Gandlhinagar Gandhinagar M. No.014427 Place: Gandhinagar Place : Gandhinagar Place : Ahmedabad Date i 2111012016 Date: 2111012016 Date : 21/102016 if4 ACC36 Fund Flow Statement - KGBV For the year ended 31st March, 2016 SOURCES (RECEIPTS) TOTAL Opening Balances (a) Cash in Hand (b) Cash in Bank 236,241,107 Total 236,241,107 Source (Receipt) (a) Funds received from GOI 204,573,127 (b) Funds received from GOG 29,008,00 (pp interest 7,278,770 O-th-ers (a) Grant Return (Saving) al Districts 1 475,592 (c) Tender Fees 5,000 (d) Pealty Income 10,076 (e Net Inf)ow of recevable and payable -88,363916 (f) Other income 282,321 Total Receipts ( d) 390,508,077 Expenditure Application (Expendfture) Incurred -Payments KGBV - Non Recurring - Model 1 525,000 KGBV - Recurring Cost Per Annum - Mode 146,316,679 KGBV - Non Recurring - Model li 5,874,573 KGBV - Recurrn Cost Per Annum - Mode 65,628,333 KGBV- Non Recurring - Model Ill 11,036,760 KGBV - Recurring Coot Per Annun - Mode 53,764,232 Total Expenditure (ii) 283145,577 Closing Balance- 01-(n) 107,362,499 (a) Cash at Bank 107,362,500 (b) Cash In Hand Total 107,362,500 Net Inflow of receivable and payable Current Asset Opening balance Closing Balance Difference Mah0a Samakhya Advance 786,649 - 786,649 Advance to KGBVs atitrict 800,112 - 800,112 1,580,761 Current Liability Opening balance Closing Balance Difference Sundry Creditors 13,948,536 7,873,632 -6,074,904 LiabilityatDistrids 16,882 4,372 -12,510 R.M.EMD/S.D. 589,226 305,090 -284,136 [01 Grant Receivabipayable From SSA 50,000,000 -33,579,127 -03,579,127 17 1 -89,950,677 Netinflowl( OW) / -88,363,916 ((Z h Singh (IFS) For Dhirubhai Shah &Doshi Fi e and A nt Officer State Project Director Chartered Accountants turba Gandhi lika Vidhyalay Kastuata Gandhi Balika Vldhayatay FRN: 102511 W State Project Office State ProjectOffice Place : Gandhinagar Place Gandhinagar Date: 211101201S6 Date:211216 Harish B. Patet Parner M. Na. 014427 Gni SHA Place: Ahaedaad Data: 21/1:2016 -A> C Chartredtccoucant SIGNIFICANT ACCOUNTING POLICY AND NOTES FORMING PART OF ACCOUNTS KASTURBA GANDHI BALIKA VIDHYALAYA PROGRAMME - GUJARAT STATE 1. Background of the Programme 'Kasturba Gandhi Balika Vidhyalaya' is a programme of Government of India. The objectives of this programme are being implemented in a Mission mode by a Society formed under the Societies Registration Act, by the name, State Project Office of Gujarat Council of Primary Education. The Grants received by the Society's State Project Office are released to various District Level, Block Level, Cluster Levels and Village Levels for utilization or State Project Office themselves utilize the Grants for various Districts. 2. Significant Accounting Policies a) Basis of Accounting: The Project accounts are prepared on historical cost convention and cash basis of accounting. Income/ Grants are accounted for when they are actually received and expenses are recognized as and when they are actually paid. Disbursements made to sub district level are treated as expenses at the time of payment for one time grant. The Grant received, Grant Returned (Savings), Undisbursed Grant of Previous years, Bank interest, Tender Fees Received and various other incomes are taken as income and amount expended under various activities of this programme are treated as Expenditure including disbursement for construction and/or acquisition of fixed assets. b) Fixed Assets: Fixed Assets acquired/ created by State Project office or at field levels for different programmes have been treated as Expenditure at the time of release of payment. Project Civil work i.e KGBV Building works etc. are charged to the Income and Expenditure as expenditure. c) Inventory: Inventories of consumables and other distributable are not valued as on 31- 03-2016. Cost of these items are treated as expenditure and accounted on cash basis during the year. @M1 S/i4 0r FRN:o2w511 SAHMEDABAD VA d) Investment: There are no investments other than the balance maintained in the saving accounts of the banks. e) Government Grant: Government Grants to the Project are recognized on receipt basis. g) Grant Return: Grant amount disbursed under a particular budget head in the current financial year and returned as unspent/ unutilized in the current financial year are reversed in that same budget head itself. And the Grant amount disbursed under particular budget head in the previous financial years and returned as unspent/ unutilized in the current financial year are considered as Grant Returned (Savings) and treated as income. 3. Notes to Accounts a) 'Kasturba Gandhi Balika Vidhyalaya' is a programme of Government of India. The objectives of this programme are being implemented in a Mission mode by a Society formed under the Societies Registration Act, by the name, State Project Office of Gujarat Council of Primary Education. b) The Grants received by the Society's State Project Office are either released to various District Levels, Block Levels, Cluster Levels and Village Levels for utilization or State Project Office themselves utilize the Grants for districts. c) In terms of the Programme, in a particular year, if an outlay approved is not spent fully the same becomes outlay saved and this shall be treated under non-recurring heads and becomes eligible for being considered as spill over activities for the forthcoming year. d) Balances of the trade receivables, trade payables, advances and balances of deposits are subject to confirmation, reconciliation and adjustments, if any. The management does not expect any material difference affecting the current year's financial statements. e) The balance amount in current liabilities and current assets are as per books of accounts and subjects to confirmation from the respective parties. The bank balance are reconciling with respective bank's balances. f) The balance of RM/EMD of Rs.3,05,090/- are subject to reconciliation. ISHA Q,AMDBI FRN:102511W 4 ACCO g) As per the Management, there are no contingent liabilities and off balance sheet items. h) Figures have been rounded to nearest rupee. i) Previous year's figures are regrouped / rearranged wherever necessary. S G Vyas Mahesh Singh (IFS) Finance and Accounts officer State Project Director Sarva Shiksha Abhiyan Sarva Siksha Abhiyan State Project office State Project office Place: Gandhinagar Place: Gandhinagar Date: 21/10/2016 Date: 21/10/2016 As per our Audit Report of Even date attached. For Dhirubhai Shah & Doshi Chartered Accountants FRN: 102511 W Harish B Patel Partner 2 Mem no. 014427 Place: Ahmedabad Date: 21/10/2016 FO Ar- SSA - Gujarat Financial Year 2015-16 SWACHH BHARAT KOSH - Utilisation certificate SSA Sr.No Particular Grant in Aid - Grant in Aid - Capital Total General 1 Opening Balance A Cash at Bank / Unspent Balance 0 43,95,028 43,95,028 B Fund in Transit 0 0 0 C Unadjusted Advances 0 0 0 Sub Total (A) Opending Balance 0 43,95,028 43,95,028 Funds received from GOI (MHRD) with sanction order 2 No. and Date a 0 0 0 Funds received from State Government with sanction 3 order No. and Date a 0 0 0 4 Bank Interest 0 0 0 5 Miscellaneous income 0 0 0 Sub Total (B) 0 0 0 Grand Total (A+B) 0 43,95,028 43,95,028 6 Less Amount A Actual Expenditure during the year (*) 0 23,24,627 23,24,627 B Refund 0 20,70,401 20,70,401 Grand Total (A+B) 0 43,95,028 43,95,028 7 Excess/ Deficit of Fund 8 Unspent Balance as on 31st March, 2016 0 0 0 1 Certified that out of Rs.Nil grant in aid sanctioned / received during the year 2015-16 in favour of State project Director, Sarva Shiksha Abhiyan, Gujarat vide above referred letters by Ministry of Human Resource Development, Department of School Education Literacy and State of Gujarat vide above referred letter Nos. noted against each and unspent balance of grant brought forward from previous year amounting to Rs. 43,95,028/- ( Rupees Forty Three Lakhs Ninety Five Thousand and Twenty Eight Only), Bank Interest of Rs.Nil, Other receipts Rs. Nil,Totalling to Rs. 43,95,028/- ( Rupees Forty Three Lakhs Ninety Five Thousand and Twenty Eight Only), a sum of Rs.,23,24,627/- ( Rupees Twenty Three Lakhs Twenty Four Thousand and Six Hundred Twenty Seven Only) has been utilized for the purpose for which it was sanctioned during 2015-16, Rs. 20,70,401/- ( Rupees Twenty Lakhs Seventy Thousand Four Hundred and One Only) are refunded and the balance of Rs. Nil carried forward at the end of the year will be adjusted towards the grants-in-aid payable during the next year 2016-17. 2 Certified that I have satisfied myself that the conditions on which the grant in aid was sanctioned have been duly fulfilled and that i have exercised the following checks to see that the money was utilized for the purpose for which it was sanctioned. AC Kinds of checks exercised 1. Audited Statement of Accounts (Copy enclosed) 2. Utilisation Certificate 3. Progress Report (Copy enclosed) S6 Vy Mg7ngh(FS) Finance and Acc nts Officer State Project Director Sarva Shiksha Abhi aan Mission, Gujarat Serve Shiksha Abhiyaan Mission, Gujarat State Project Office State Project Office Gujarat Council Of Primary Education Gujarat Council Of Primary Education Gandhinagar Gandhinagar Date: Date: AUDITOR'S CERIFICATE We have verified the above statement with the books and records produced before us for our verification and found the same has been drawn in accordance therewith to be read alongwith our audit report for the year ended 31.03.2016 For Dhirubhai Shah & Dosh Chartered Accountants FRN 102511W ~,4IaN4Harish 6PPtel a... Partner ~jAHMEDBA Plc:heaa Date: Date: Date: 1 O 2016 t%04C t Hals-BPae Idhirubhai shah &doshi CHARTERED ACCOUNTANTS 4th Floor, Aditya Building, Near Sardar Patel Seva Samaj, Auditors' Repor Mithakhali Six Roads, Ellisbridge, Ahmedabad 380006. To, The State Project Director Gujarat Council of Elementary Education Sarva Shiksha Abhiyan Mission Gujarat State, Gandhinagar Ref : Statutory Audit of Gujarat Council of Elementary Education Department (Swachh Bharat Kosh) 2015-16. 1. We have audited the attached Balance Sheet of "Swachh Bharat Kosh Programme", Gujarat as at 31st March 2016, its Income and Expenditure Account and Annual Financial Statements for the year ended on that date annexed thereto. 2. These Financial Statements are the responsibility of the management with respect to the preparation and presentation of Financial Statements that give a true and fair view of financial position, financial performance of the Mission in accordance with the accounting principles generally accepted in India. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Societies Act for safeguarding the assets of the Mission and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting- records, relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. 3. Our responsibility is to express an opinion on the Financial Statement based on our audit. 4. We have conducted our audit in accordance with Auditing and Accounting Standards generally accepted in India. Those Standards require that we plan and perform the audit to obtain reasonable assurances about whether Financial Statements are free of material misstatement. An audit includes examining on random and test basis evidence supporting the amounts and disclosure in financial statements. An audit also includes assessing the accounting principles used and significant estimate made by the management as well as evaluating the overall financial statement presentation. 5. An audit involves performing procedures to obtain audit evidence about the amounts an disclosures in the financial statements. The procedures selected depend on the a s judgment, including the assessment of the risks of material misstatement of the 10 0 statements, whether due to fraud or error. In making those risk assessments, the ED considers internal financial control relevant to the Mission's preparation of the cial AD statements that give a true and fair view in order to design audit procedures th a hroa i ustances, but not for the purpose of.expressinang o inion on whe ccot Pho 9U 2640 215/26 I Website . www, bsgroup.in j E-Mail : info@dbsgroup.in Ist Floor Coma Chambers, Doshi Corporate Pork 204 Sokor Complex, 23 Nogindos Master RQoad, Near Utkarsh School, Akshar Marg End OQp Abs Tower. Old Padro Road Munbol : 400023 Raikot 360001" Vododara 390015 the Mission has in place an adequate internal financial controls system over financial reporting and the operating effectiveness of such controls. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by the Mission's Directors, as well as evaluating the overall presentation of the financial statements. 6. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the financial statements. 7. 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. b) The Balance Sheet, Income and Expenditure account dealt with by this report are in agreement with the books of account maintained by the State Project office. c) The Cash balance, if any and vouchers were in the custody of the officers on the date of audit. The cash balance, if any, at the year end on 31' March, 2016 has not been physically verified by us. d) In our opinion requisite books of account have been maintained by the project, as appears from sample checking of the same. e) In our opinion and to the best of our information and explanations given to us the said account subject to Notes on accounts thereon of even date, give a true and fair view in conformity with the accounting principles followed by the State Project office: i) In the case of the Balance Sheet, the State of affairs of the State Project Office as at 31st March 2016. ii) In the case of the Income and Expenditure Accounts, the excess of Income over expenditure for the year ended on 31t March 2016. For Dhirubhai Shah and Doshi CHARTERED ACCOUNTANTS FRN : 102511 W 10211 Harish B. Patel Place: Ahmedabad EAD Partner Date: 21/10/2016 Membership No.014427 ACco0 BALANCE SHEET AS ON 31st March, 2016 SWACHH BHARAT KOSH LIABILITIES Amount Current Amount Previous Amount Current Amount Previous Year () Year T Year M Year ) Capital Fund Receivable from SSA Swachh BharatKosh - 4,395,028 From SPO - 3,733,134 From Distrcits - 661,894 Total - 4395,028 Total 4,395,028 NOTES FORMING P RT OF ACCOdTS AS PER ANNEXURE -I ATTACHED HEREWITH AS PER OUR AUDIT REPORT OF EVEN DATE ATTACHED For Dhirubhaj Shalh & Doshi Chartered Accountants S G Vya M O.h FS) Finance and Accounts Officer State Project Director Sarva Shiksha Abhiyaan Mission, Gujarat Sava Shiksha Abhiyaan Mission, Gujarat Harish B Patel State Project Office Slate Project Office partner Gujarat Council Of Primary Education Gujarat Council Of Prmary Education M.1014427 Gandhinagar Gandhinagar Place: Gandhinagar Place: Gandhinagar Place: Ahmedabad Date: 21110/2016 Dale : 211101201 Date: 21110/2016 Date: 2/101201 FRN:102511 OE AHME ABA ACC INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31stMARCH, 2016 SWACHH BHARAT KOSH Amount Current Year Amount Previous Amount Current Amount Previous Expenditure ) Year(T) Iear ) Year (Z) Grant Received GrantReceved from GOI - 19,800,000 Expenditure under Swachh Bharat kosh 2,324,627 14,504,972 Less; Grant return 2,070,401 900,000 (2,070,401) 18,900,000 Excess of Income over expenditure - 4,395,028 Undisbursed Grant (opening) 4,395,028 Total 2,324,627 18,900,000 Total 2,324,627 18,900,000 NOTES FORMING PART OF ACCOUNTS AS PER ANNEXURE '" ATTACHED HEREWITH AS PER OUR AUDIT REPORT OF EVEN DATE ATTACHED For Dhirubthai Shah & Doshi Chartered Accountants FRN 102511W SG Vyas Singh (IFS) Finance and Acc t State Project Director Sarve Shiksha Ab - an Miss Gujarat Sarva Shiksha Abtiyaan Missio Gujarat H Zih -BPtel State Proct OfP State Project Office Partner Gujarat Council Of Primary Education Gujarat Council Of Primary E4ucation M.No.014427 Gandhinagar Gandhinagar Place: Gandhinagar Place: Gandhinagar Place:Ahmedabad Data: 211101016 Date: 211 016 Date 211101201 Sarva hiksh Abbiyan Mision, ujara ASkPEOURADRPR ACheCO FRN 102611W SIGNIFICANT ACCOUNTING POLICY AND NOTES FORMING PART OF ACCOUNTS SWACHH BHARAT KOSH PROGRAMME - GUJARAT STATE 1. Significant Accounting Policies a) Basis of Accounting: The Project accounts are prepared on historical cost convention and cash basis of accounting. Income/ Grants are accounted for when they are actually received and expenses are recognized as and when they are actually paid. Disbursements made to sub district level are treated as expenses at the time of payment for one time grant. The Grant received, Grant Returned (Savings), Undisbursed Grant of Previous years, Bank interest, Tender Fees Received and various other incomes are taken as income and amount expended under various activities of this programme are treated . as Expenditure including disbursement for construction and/or acquisition of fixed assets. b) Fixed Assets: Fixed Assets acquired/ created by State Project office or at field levels for different programmes have been treated as Expenditure at the time of release of payment. Project Civil work i.e Toilet Blocks etc. are charged to the Income and Expenditure as expenditure. c) Inventory: Inventories of consumables and other distributable are not valued as on 31- 03-2016. Cost of these items are treated as expenditure and accounted on cash basis during the year. d) Investment: There are no investments other than the balance maintained in the saving accounts of the banks. e) Government Grant: Government Grants to the Project are recognized on receipt basis. c- AHMEDABAD + N5 A V A CO g) Grant Return: Grant amount disbursed under a particular budget head in the current financial year and returned as unspent/ unutilized in the current financial year are reversed in that same budget head itself. And the Grant amount disbursed under particular budget head in the previous financial years and returned as unspent/ unutilized in the current financial year are considered as Grant Returned (Savings) and treated as income. 2. Notes to Accounts a) 'Swachh Bharat Kosh' is a programme of Government of India. The objectives of this programme are being implemented in a Mission mode by a Society formed under the Societies Registration Act, by the name, State Project Office of Gujarat Council of Primary Education. b) The Grants received by the Society's State Project Office are either released to various District Levels, Block Levels, Cluster Levels and Village Levels for utilization or State Project Office themselves utilize the Grants for districts or other purposes. c) The balance amount in current liabilities and current assets are as per books of accounts and subjects to confirmation from the respective parties. d) The Capital Expenditure incurred for creation of toilet blocks at district and sub district levels are treated as revenue expenditure. e) Detailed head wise accounting was not maintained at State project office or at District/ Sub district level. f) There are no claims pending suits filed or pending judgments in the court of law. g) There are no contingent liabilities and off balance sheet items. h) Figures have been rounded to nearest rupee. FRN:102511W AHMEDASAD + A CCO' i) Previous year's figures are regrouped / rearranged wherever necessary. SGMahesh Singh (IFS) Finance and Accounts officer State Project Director Sarva Shiksha Abhiyan Sarva Siksha Abhiyan State Project office State Project office Place: Gandhinagar Place: Gandhinagar Date: 21/10/2016 Date: 21/10/2016 As per our Audit Report of Even date attached. For Dhirubhai Shah & Doshi Chartered Accountants FRN: 102511 W 'NIM SNA, Harish B Patel Partner FRN:102511W 0 Mem no. 014427 AHMEDABAD + Place: Ahmedabad Date: 21/10/2016 ACO SSA - Gujarat Financial Year 2015-16 SWACHH VIDHYALAYA - Utilisation certificate SSA Sr.No Particular Grant in Aid - General Grant in Aid - Capital Total 1 Opening Balance A Cash at Bank / Unspent Balance 0 3,92,26,500 3,92,26,500 B Fund in Transit 0 0 0 C Unadjusted Advances 0 0 0 Sub Total (A) Opending Balance 0 3,92,26,500 3,92,26,500 Funds received from GOI (MHRD) with sanction 2 order No. and Date a 0 0 0 Funds received from State Government with 3 sanction order No. and Date a 0 0 0 4 Bank Interest 0 0 0 5 Miscellaneous Income 0 0 0 Sub Total (B) 0 0 0 Grand Total (A+B) 0 3,92,26,500 3,92,26,500 6 Less Amount A Actual Expenditure during the year (*) 0 3,92,25,000 3,92,25,000 B Refund 0 0 0 Grand Total (A+B) 0 3,92,25,000 3,92,25,000 7 Excess/ Deficit of Fund 8 Unspent Balance as on 31st March, 2016 0 1,500 1,500 Note: Above expenditure is included in SSA-Utilization certificate under Capital head for F.Y 2015-16. 1 Certified that out of Rs.Ni of grant in aid sanctioned / received during the year 2015-16 in favour of State project Director, Sarva Shiksha Abhlyan, Gujarat vide above referred letters by Ministry of Human Resource Development, Department of School Education Literacy and State of Gujarat vide above referred letter Nos. noted against each and unspent balance of grant brought forward from previous year amounting to Rs. 3,92,26,500/-( Rupees Three crores Ninety Two Lakhs Twenty Six Thousand and Five Hundred Only), Bank Interest of Rs.Nil, Other receipts Rs. Nil, Totalling to Rs. 3,92,26,500/- ( Rupees Three crores Ninety Two Lakhs Twenty Six Thousand and Five Hundred Only), a sum of Rs. 3,92,25,000/- ( Rupees Three crores Ninety Two Lakhs Twenty Five Thousand Only) has been utilized for the purpose for which it was sanctioned during 2015-16 and the balance of Rs. 1500/- ( Rupees Fifteen Hundred only) carried forward at the end of the year will be adjusted towards the grants-in-aid payable during the next year 2016-17. 2 Certified that I have satisfied myself that the conditions on which the grant in aid was sanctioned have been duly fulfilled and that i have exercised the following checks to see that the money was utilized for the purpose for which it was sanctioned. A FRN:102511W AHMEDABAD ACC Kinds of checks exercised 1. Audited Statement of Accounts (Copy enclosed) 2. Utilisation Certificate 3. Progress Report (Copy enclosed) 5G a Mahesh Singh (IFS) Finance and Acunts Officer State Project Director Sarva Shiksha Abhiyaan Mission, Gujarat Sarva Shiksha Abhiyaan Mission, Gujarat State Project Office State Project Office Gujarat Council Of Primary Education Gujarat Council Of Primary Education Gandhinagar Gandhinagar Date: Date: AUDITOR'S CERTIFICATE We have verified the above statement with the books and records produced before us for our verification and found the same has been drawn in accordance therewith to be read alongwith our audit report for the year ended 31.03.2016 For Dhirubhai Shah & Doshi Chartered Accountants FRN 102511W S 4 t-/. Harish B Patel FRN:102511W Partner M. No. 014427 AHMEDABAD 4 Place:Ahmedabad Datez 1 OCT 2016 AC