OFFICE OF THE STATE EDUCATION MISSION AUTHORITY OF MEGHALAYA:: : SHILLONG No. SEMAM/RMSA/Audit/82/2014-15/195 Dated Shillong, 23th Aug. 2015 From: Shri. F.R. Kharkongor, IAS, State Project Director, RMSA, & Secretary Education, Meghalaya, Shillong. To: Ms. Nita Gupta,IAS Deputy Secretary, Sch. 1 (RMSA), Ministry of Human Resource Development, Secondary Education, (Model School) RMSA, Shastri Bhavan, New Delhi - 110001 Sub: Audited Report of RMSA for the year 2014-15 Madam, With reference to the above cited subject, please find enclosed herewith three copies (in original) of Audited Report duly audited by Statutory Auditor for the financial year 2014-15 on implementation of funds under RMSA. This is for favour of your information and necessary action. Yours Faithfully State Projec co, RMSA, & Secretary Education, Meghalaya, Shillong. Memo. No. SEMAM/RMSA/Audit/82/2014-15/195-A Dated Shillong, 29"h Aug. 2015 Copy to:- 1. The Principal Secretary, Education Department, Govt of Meghalaya and State Mission Director, RMSA for kind information. 2. The Financial Consultant Technical Support Group ( RMSA), 6th Floor, Vijay Building, 17 Barakhamba, Road, New Delhi - 110001. State Project Director, RMSA, & Secretary Education, Meghalaya, Shillong. RANDALL & CO Chartered Accountants Randall Kharsyntiew, FCA Membership No. 058623 Firm Regn. No. 324635E Auditor's Report We have examined the annexed Annual Plan Fund (2014-15) Consolidated Balance Sheet of RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA) : SHILLONG : MEGHALAYA as at 31st March, 2015 and the Income and Expenditure Account and Receipts & Payments Account for the year ended on that date. These financial statements are the responsibility of the management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in India. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. We report that: 1. 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. 2. In our opinion proper books of account as required by law have been kept so far as they appear from our examination of those books. 3. The Balance Sheet, Income & Expenditure Account and Receipts & Payments Account dealt with by this report are in agreement with the books of account. 4. In our opinion and to the best of our information and according to the explanations given to us , the said accounts subject to the following observations: a) The Books of accounts maintained for the programme as produced before audit are as under i) Cash Book & Ledger ii) Cheque Issue Register b) Bank Accounts are reconciled for SPO and DPO's. c) UC's duly veted by the appropriate authority in respect of Civil Works have to be obtained at regular intervals and adjusted with the advances given year wise. d) We have test checked the accounts of few RMSA schools for 2014-15 subject to the following remarks: a. Most of the schools have not maintained separate Cash Book and Bank Account for transactions pertaining to RMSA grants. b. Cash transactions persist. c. Unauthorised expenditure have been incurred deviating from RMSA manual. d. Vouchers are not in proper form. give a true and fair view in conformity with the accounting principles generally accepted in India: . a) In case of the Balance Sheet of the state of affairs as at March 31,2015; b) In case of the Income & Expenditure Account of the surplus of Income over Expenditure for the year ended on that date and c) In case of the Receipts & Payments Account of the actual Receipts & Payments of funds during the year. For RANDALL & Co. Chartered Accountants Place: Shillong SA arsyntiew) Date: 27.08.2015 iet Lower Rynjah, Shillong - 793006 Mobile : (0) 9863064300 Meghalaya email : kh_randall8@yahoo.com RANDALL & Co. Lower Rynjah Chartered Accountants Shillong - 793006 (Firm Regn. No. 324635 E) Phone No. 9863064300 RASHTRIYA MAQHYAMIK SHIKSHA ABHIYAN: SHILLONG: MEGHALAYA Utllisation Certificate for Recurring Activity Utilisation Certificate for the year ended 31st March, 2015 Annual Plan Fund 2014-15 Name of the Scheme: RMSA (MEGHALAYA) Rs. In lakhs S. No. Receipt from Central Share State Share Total 1 Opening balance at the beginning of the financial year 5641111200 (as on 01.04.2014) 2 Details of funds received during the year 2.1 Fund received from GOI (Letter No. and Date) F,No. 8-3212014-RMSA-IVNE dt. 5/8/2014 (IEDSS) 5862000.00 6862000.00 2.2 Fund received from GOM (Letter No. and Date) No.EDN.21/2014/47 dtd. 31st March, 2015 (IEDSS) 134000.00 134000.00 2.3 Fund received from GOM (Letter No. and Date) No.EDN.40/2013155 dt 4/11/2014 3788000.00 3 Total fund received 9784000.00 4 Other receipts/Interest 7377644.00 5 Total Fund available (SI. 1+3+4) 73572756.00 6 Expenditure (grant in aid general) 25610426.00 7 Expenditure (grants for creation of capital assets) - 8 Total expenditure (SI. 6+7) 25610426.00 1. Certified that out of Rs. 58,62,0001. (Rupees Fifty Eight Lakhs and Sixty Two Thousand only) of grant-in-aid sanctioned during the year 2014-15 in favour of RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN: SHILLONG: MEGHALAYA (Recurring Activity) vide Ministry of Human Resource Development, Department of School Education and Literacy Letter Nos. as indicated above and Rs. 39,22,0001- (Rupees Thirty Nine Lakhs Twenty Two Thousand only) received as State Government share vide Letter Nos, as indicated above and Rs. 73,77,6441- (Rupees Seventy Three Lakhs Seventy Seven Thousand Six Hundred Forty Four only) on account of interest earned and other receipts during the year 2014-15 and Rs. 5,64,11,1121- (Rupees Five Crores Sixty Four Lakhs Eleven Thousand one Hundred Twelve only) on account of unspent balances of the previous year, a sum of Rs. 2,56,10,4261- (Rupees Two Crores Fifty Six Lakhs Ten Thousand Four Hundred Twenty Six only) has been utilized for the purpose for which it was sanctioned and the balance of Rs. 4,79,62,3301- (Rupees Four Cores Seventy Nine Lakhs Sixty Two Thousand Three Hundred Thirty only) remains unutilized at the end of the year. 2. Certified that I have satisfied myself that the conditions on which the grants-in-aid was sanctioned have been duly fulfilled and that I have exercised the following checks to see that the money was actually utilized for the purpose for which it was sanctioned. 3. Kinds of checks exercised : i. Audited Statement of Accounts (Copy enclosed) ii. Utilization received from executing units, records during sample visit. For RANDALL & Co. Chartered Accountants State o(RMSA) Itate Education MS-i u . S - arsyniew Meghalaya ornoretor Membership No-058823 FRN-324635E RANDALL & Co. Lower Rynjah Chartered Accountants Shillong - 793006 (Firm Regn. No. 324635 E) Phone No. 9863064300 RASHTTRIYA MADHYAMIK SHIKSHA ABHIYAN: SHILLONG : MEGHALAYA Utilisation Certificate for Non-Recurring Activity Utilisation Certificate for the year ended 31st March. 2015 Annual Plan Fund 2014-15 Name of the Scheme: RMSA (MEGHALAYA) Rs. In lakhs SI. No. Receipt from Central Share State Share Total 1 Opening balance at the beginning of the financial year 85M500000 (as on 01.04.2014) W 00 2 Details of funds received during the year 2.1 Fund received from GOI (Letter No. and Date) No. F.3-3/2010-Desk (GH) dt 20/9/2012 69533000.00 69533000.00 2.2 Fund received from GOM (Letter No. and Date) No. EDN.40/2013/40 dt 2812/2014 1473000.00 1473000.00 No. EDN.197/2009/372 dt 31/3/2014 772588900 7725889.00 3 Total fund received 78731889.00 4 Other receipts/interest - 5 Total Fund available (SI. 1+3+4) 64096889.00 6 Expenditure (grant in aid general) t _ 7 Expenditure (grants for creation of capital assets) 829 8 Total expenditure (S. 6+7) _____j _ 71829725.00 1. Certified that out of Rs. 6,95,33,0001- (Rupees Six Crores Ninety five Lakhs Thirty Three Thousand only) of grant-in-aid sanctioned during the year 2014-15 in favour of RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN : SHILLONG : MEGHALAYA (Non-Recurring Activity) vide Ministry of Human Resource Development, Department of School Education and Literacy and Rs. 91,98,8891- (Rupees Ninety One Lakhs Ninety Eight Thousand Eight Hundred Eighty Nine only) received as State Government vide Letter Nos. as indicated above and Rs. 8,53,65,0001- (Rupees Eight Crores Fifty Three Lakhs Sixty Five Thousand only) on account of unspent balances of the previous year, a sum of Rs. 7,18,29,7251- (Rupees Seven Crores Eighteen Lakhs Twenty Nine Thousand Seven Hundred Twenty Five only) has been utilized for the purpose for which it was sanctioned and the balance of Rs. 9,22,67,1641- (Rupees Nine Crores Twenty Two Lakhs Sixty Seven Thousand One Hundred Sixty Four only) remains unutilized at the end of the year. 2. Certified that I have satisfied myself that the conditions on which the grants-in-aid was sanctioned have been duly fulfilled and that I have exercised the following checks to see that the money was actually utilized for the purpose for which it was sanctioned., 3. Kinds of checks exercised: i. Audited Statement of Accounts (Copy enclosed) ii. Utilization received from executing units, records during sample visit. * Note: Advances given for Civil Works has been included as expenditure in UC above. For RANDALL & Co. LLN Chartered Accountants Ed.a,i0~n M~ti,&nority Sate 32or (ESA) Meghalayaopnietor) ~hipNo-5823 FRN-324635E RANDALL & Co. Lower Rynjah Chartered Accountants Shillong - 793006 (Firm Regn. No. 324635 E) Phone No. 9863064300 RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA) : SHILLONG: MEGHALAYA ANNUAL PLAN FUND Consolidated Balance Sheet as on March 31, 2015 Liabilities Assets CAPITAL ACCOUNT: FIXED ASSETS: Per last account 154128673.00 Furniture & Fixtures Add: Excess of Income Per last account 7844.00 over Expenditure 60716464.00 214845137.00 Less : Depreciation 392.00 7452.00 CURRENT LIABILITIES: EDP Equipments:Addition 98978.00 Salary Payable: Per Last A/c 90000.00 Furniture & Fixtures: Addition 58788.00 CURRENT ASSETS: Advances: (As Per Schedule 'D') 74540425.00 Closing Balance: (As Per Schedule-'B') Cash in hand 217031.00 Cash at Bank 133974963.00 Fund in Transit 6037500.00 140229494.00 Total Rupees 214935137.00 Total Rupees 214935137.00 Per report annexed For RANDALL & Co Chartered Accountants MNo 058523 SHULON 4Kharsyntiew roprietor) Membership No-058623 FRN-324635E RANDALL & Co. Lower Rynjah Chartered Accountants Shillong - 793006 (Firm Regn. No. 324635 E) Phone No. 9863064300 RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA): SHILLONG : MEGHALAYA ANNUAL PLAN FUND Consolidated Income & Expenditure Account for the year ended March 31, 2015 Expenditure Income IEDSS: Grant in aid received from: Assistive devices and their cost for Government of India (Girls Hostel) 69533000.00 students 154150.00 Government of India (IEDSS) 5862000.00 Government of Meghalaya (RMSA) 5261000.00 RMSA: Government of Meghalaya (IEDSS) 134000.00 Quality Interventions: Government of Meghalaya (Girls Hostel) 7725889.00 88515889.00 Book Fair at District Level 600000.00 Science Exhibition at District Level 600000.00 Miscellaneous Receipts Excursion trip for students Interest on Saving Bank Accounts 6842394.00 (Inside State) 391000.00 Other Receipts (As Per Schedule-'C') 7900.00 6850294.00 Art, Crafts Mela at District Level 584840.00 Science & Maths Kit (Govt. & Govt. Aided) 534834.00 2710674.00 Staff for New Schools Sanctioned in previous years (2009-2014) Subject teacher 9023857.00 Addl. Staff for existing School: Lab Attendant 2532129.00 Office Assistant 2251097.00 4783226.00 TeacherslStaff Training of: Inservice training for existing teachers including Head Master 597000.00 Training for Master Resource Persons 192000.00 Training for SRG members for School Leadership Programme 150000.00 939000.00 Equity Interventions: SC/ST oriented activities Yuva Mela at District Level 505669.00 Management Cost: Salary 1897097.00 Research Fund 100000.00 Printing & Stationery 306066.00 Computer Peripherals 6389.00 UDISE training 557370.00 Audit Fees 89888.00 Hiring of Vehicle 20000.00 Telephone & Internet Charges 33510.00 Petrol,Oil & Lubricants 48150.00 Fooding & Lodging 16782.00 Repairs & Maintenance 6700.00 Office expenses 398220.00 TA/DA 692840.00 Postal Charges 6739.00 Water Charges 5500.00 Bank Charges 1541.00 Sanitary Works 12000.00 Refreshments 79362.00 Honorarium 26000.00 NAS 42180.00 Advertisement 20250.00 4366584.00 School Grant 2100000.00 Minor Repair 700000.00 Expenses for: Civil Works (RMSA) 8146167.00 School Grant 90000.00 Inservice Teachers Training 1080000.00 Minor Repairs 50000.00 9366167.00 Depreciation 392.00 Excess of Income over Expenditure transferred to Capital Account 60716464.00 Total Rupees 95366183.00 Total Rupees 95366183.00 Per report annexed )ALL For RANDALL & Co Cha red Accountants M. No 058623 a all Kharsyntiew (Proprietor) Membership No-058623 FRN-324635E RANDALL & Co. Lower Rynjah Chartered Accountants Shillong - 793006 (Firm Regn. No. 324635 E) Phone No. 9863064300 RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA) : SHILLONG: MEGHALAYA ANNUAL PLAN FUND Consolidated Receipts & Payments Account for the year ended March 31, 2015 Recelits Payments Opening Balance : (As Per Schedule-A) IEDSS: Cash in hand 5462.00 Assistive devices and their cost for Cash at Bank 107678650.00 students 154150.00 Fund in transit 34092000.00 141776112.00 RMSA: Quality Interventions: Grant in aid received from : Book Fair at District Level 600000.00 Government of India (Girls Hostel) 69533000.00 Science Exhibition at District Level 600000.00 Government of India (IEDSS) 5862000.00 Excursion trip for students Government of Meghalaya (RMSA) 5261000.00 (Inside State) 391000.00 Government of Meghalaya (IEDSS) 134000.00 Government of Meghalaya (Girls Hostel) 7725889.00 88515889.00 Art, Crafts Mela at District Level 584840.00 Science & Maths Kit (Govt. & Govt. Aided) 534834.00 2710674.00 Miscellaneous Receipts Interest on Saving Bank Accounts 6842394.00 Staff for New Schools Sanctioned in Other Receipts (As Per Schedule-'C') 535250.00 7377644.00 previous years (2009-2014) Subject teacher 9023857.00 Addl. Staff for existing schools sanctioned till 2013-14: Lab Attendant 2532129.00 Office Assistant 2251097.00 4783226.00 Teachers/Staff Training of: Inservice training for existing teachers including Head Master 597000.00 Training for Master Resource Persons 192000.00 Training for SRG members for School Leadership Programme 150000.00 939000.00 Equity Interventions: SC/ST oriented activities Yuva Mela at District Level 505669.00 Management Cost: Salary 1897097.00 Research Fund 100000.00 Printing & Stationery 306066.00 Computer Peripherals 6389.00 UDISE training 557370.00 Audit Fees 89888.00 Hiring of Vehicle 20000.00 Telephone & Internet Charges 33510.00 Petrol,Oil & Lubricants 48150.00 Fooding & Lodging 16782.00 Repairs & Maintenance 6700.00 Office expenses 398220.00 TA/DA 692840.00 Postal Charges 6739.00 Water Charges 5500.00 Bank Charges 1541.00 Sanitary Works 12000.00 Refreshments 79362.00 Honorarium 26000.00 NAS 42180.00 Advertisement 20250.00 4366584.00 School Grant 2100000.00 Minor Repair 700000.00 EDP Equipments 98978.00 Furniture & Fixtures 58788.00 Advance to/for : Special Teaching for learning enhancement of Class IX (rural) 94500.00 In-Service training 75000.00 Civil Works (RMSA) 29635250.00 Civil Works (Girls Hostel) 42194475.00 71999225.00 Closing Balance: (As Per Schedule-'B') Cash in hand 217031.00 Cash at Bank 133974963.00 Fund in Transit 6037500.00 140229494.00 Total Rupees 237669645.00 Total Rupees 237669645.00 Per report annexed For RANDALL & Co Cha ed ccountants a M. No 0523 r rsyntiew (Proprietor) AG Membership No-058623 FRN-324635E RANDALL & Co. Lower Rynjah Chartered Accountants Shillong - 793006 (Firm Regn. No. 324635 E) Phone No. 9863064300 RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA): SHILLONG: MEGHALAYA SCHEDULE 'A' Consolidated Schedule of Opening Balances Name of Districts Cash In Hand Cash at Bank Fund in Transit State Project Office - 106340649.00 34092000.00 East Khasi Hills - 512686.00 - West Khasi Hills - 195147.00 - Ri-bhoi Hills - 11906.00 - Jaintia Hills - 5000.00 - West Garo Hills 5462.00 474476.00 - East Garo Hills - 8525.00 - South Garo Hills 130261.00 - TOTAL RUPEES 5462.00 107678650.00 34092000.00 SCHEDULE 'B' Consolidated Schedule of Closing Balances Name of Districts Cash In Hand Cash at Bank Fund in Transit State Project Office 8031.00 132086649.00 5996000.00 East Khasi Hills - 639557.00 41500.00 West Khasi Hills - 314849.00 - Ri-bhoi Hills - 61993.00 - Jaintia Hills - 307119.00 - West Garo Hills 209000.00 286578.00 - East Garo Hills - 78452.00 - South Garo Hills - 199766.00 - TOTAL RUPEES 217031.00 133974963.00 6037500.00 SCHEDULE 'C' Consolidated Schedule of Other Receipts Remittance for IEDSS: East Khasi Hills 174700.00 Ri-bhoi Hills 78800.00 Jaintia Hills 224500.00 South Garo Hills 49350.00 527350.00 Refund of U-DISE from Ri Bhoi District 3900.00 Refund from DSEO, Tura 4000.00 TOTAL RUPEES 535250.00 RANDALL & Co. Lower Rynjah Chartered Accountants Shillong - 793006 (Firm Regn. No. 324635 E) Phone No. 9863064300 RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA) : SHILLONG : MEGHALAYA ANNUAL PLAN FUND CONSOLIDATED SCHEDULE OF ADVANCES FOR THE YEAR ENDING 31ST MARCH 2015 SCHEDULE -'D' Add ition Unutilized Opening Balance as on ddth Advance adjusted Amutaszat 01/04/2014 uring e during the year year 31103/2015 Civil Works (RMSA) West Garo Hills 4891318.00 5274500.00 4226854.00 5938964.00 East Khasi Hills 1467773.00 3817250.00 1467773.00 3817250.00 West Khasi Hills - 3817250.00 - 3817250.00 East Garo Hills 395536.00 2637250.00 - 3032786.00 Ri-Bhoi 386911.00 3817250.00 386911.00 3817250.00 Jaintia Hills 2064629.00 7634500.00 2064629.00 7634500.00 South Garo Hills 20000.00 2637250.00 - 2657250.00 Civil Works (Girls Hostel) - 30150000.00 - 30150000.00 West Garo Hills - 8029650.00 - 8029650.00 East Garo Hills - 4014825.00 - 4014825.00 South Garo Hills School Grants West Khasi Hills 90000.00 - - 90000.00 Ri-Bhoi 10000.00 - - 10000.00 East Garo Hills 220000.00 - - 220000.00 West Garo Hills 590000.00 - - 590000.00 South Garo Hills 90000.00 - 90000.00 - Minor Repairs Ri-Bhoi 6250.00 - - 6250.00 West Garo Hills 256250.00 - - 256250.00 East Garo Hills 75000.00 - - 75000.00 South Garo Hills 50000.00 - 50000.00 - Inservice Teachers Training West Garo Hills 1080000.00 - 1080000.00 - South Garo Hills - 75000.00 - 75000.00 Special Teaching Ri Bhoi - 10500.00 - 10500.00 Jaintia Hills - 54500.00 - 54500.00 West Garo Hills - 29500.00 - 29500.00 IEDSS: East Khasi Hills 174700.00 - 174700.00 - Jaintia Hills 224500.00 - 224500.00 - Ri-Bhoi 78800.00 - 78800.00 - South Garo Hills 49350.00 - 49350.00 - West Garo Hills 213700.00 - - 213700.00 Total Rupees 12434717.00 71999225.00 9893517.00 74540425.00 AC RANDALL & CO Chartered Accountants Randall Kharsyntiew, FCA Membership No. 058623 Firm Regn. No. 324635E CERTIFICATE OF PROCUREMENT AUDIT This is to certify that we have gone through the procurement procedure used for the Meghalaya State. Annual Plan Fund 2014-15 for RMSA and based on the audit of the records for the year 2014-15. We are satisfied that the procurement procedure prescribed in the Manual on Financial Management and procurement under has been followed. Place: Shillong For Randall & Co. Chartered Accountants Ra harsyntiew (Proprietor) Lower Rynjah, Shillong - 793006 Mobile : (0) 9863064300 Meghalaya email : kh_randall8@yahoo.com