1r (. ( (' List of Ineligible Expenses ( For the period of April 1, 2017 to March 31, 2018 (' (' During the course of our audit we did not come across any ineligible expenses under the TARGET INTERVENTION POOL FUND. C r· I I( C Actual Expenditure as reported in the Audited Financial Statements for the Period of April 1, 2017 to March 31, 2018 le Particulars Amount(in lakh) Amount(in lakh) C Utilization of Fund (' Total Expenses as per Income 3,65,33,234.42 & Expenditure A/c. 2,33,098.00 Addition in Fixed Assets ( I \ . Exceptions with adherence to the procurement procedures for the period April 1, 2017 to March 31, 2018 L \. I C '(. ( .( ( Significant of Accounting Policy C 1) Basis of Preparation of Accounts C ( The Society Adopts cash basis of accounting of its income and expenditure except advances ( given to NGO's and other Parties, which are charged to expenditure on obtaining Utilization Certificate on approval of their claims. ( ( ( 2) Fixed Assets ( The fixed assets acquired out of grant received are reflected at cost by crediting an equivalent amount in Fixed Asset Fund Account. ( Last 3 years there is no Verification of fixed asset either by the department or any other outside agency. Considering the assets in nature, there may be,misplacent or broken and not in useable condition. Therefore the value of asset reflected in the balance sheet may not represent the actual state of affairs. 3) Depreciation l No depreciation has been provided on the fixed assets. {_ 4) Disclosure of Accounting Heads '---=- The Society has disclosed expenses on its various activities according to its approved project and budget components. ,,..... .----. ,,--, ,----- ,,-- , . . . .,_ r ---.., " "· ,, " "i .~ , \ ,,,., West Bengal SACS-TI l"OOL FUND " ' ) -•:,• ' l ..r \co 31/1, Belvedere Road Bhawani Bhawan Complex, Kolkata - 700027 National AIDS Control Project - Phase IV Balance Sheet For The Period From : 01-Apr-2017 To :31-Mar-2018 !S for the· 1s Period'"· Rs:)'.·,. " 10,600.60 I GENERAL FUND 01 52,845,833.14 1,647,146.00 I FIXED ASSETS 02 1,880,244.00 47,146.00 FIXED ASSET FUND 1,880,244.00 CURRENT ASSETS, LOANS AND ADVANCES 432,375,60 CURRENT ASSETS 0301 33,958,471.45 37,508,225.00 LOANS AND ADVANCES 0401 18,887,361.69 17,746.60 54,726,077.14 39,587,746.60 54,726,077.14 f~,- Joint Direct~~ .,f!) -- Df WBSA ' f Deptt. of Health , iy ]fare FC/FM/FO Project Director ()-- . ;...-:2r.dta (:i!_!p,t.2., . ;._ ?ro}ect Director ··' ·,,·, 30.ngal State J\iDS 1"1; :~_ Controi Socic,W ·r•·,112,,t cf West Ben32.\ D Finance on 08/05/2018 05:42:38 from 1225 Page 1 of4 ocation) ...;i C C C L L L I,_, V '-' I._, \....,' v ,._,, \_.,· ._,,, 1,_) ·-- ~ ._, •· General Fund Schedule 01 Figures in Rupees Opening grant in aid I 37,940,600.60 I 35,435,523.60 Add: Received during the year Grant from NACO to SACS 79,651,000.00 92,026,000.00 Recovery/Deduction of Grants (29,200,316.00) 0.00 Less: Utilised during the year Grants utilised to the extent of revenue expenditure (35,312,353.46) I 89,330,088.00 Grants utilised to the extent of fixed asset expenditure (233,098.oo) I 190,,835.00 Closing grant in aid 52,845,833.14 I 37,940,600.60 Fixed Asset Schedule 02 Figures in Rupees R~\Y • ., •._yi C•' ~. •.'--,', .·•";~ ,~=._. ••••..c.. _. -.,, •. ·• I Office Equipment (2206) 1,323,892.00 233,098.00 0.00 1,556,990.00 Procurement of Goods (2207) 323,254.00 0.00 0.00 323,254.00 Grand Total 1,647,146.00 233,098.00 0.00 1,880,244.00 Printed: JD Finance on 08/05/2018 05:42:38 from 1225 (For the Location) '~ ex Page2 - ,- ,- ,~ ,-.,, " ) () ,,,., ~, 1 1) ) ') '} 1 ) ) ) r Funds from Other Sources Schedule 03 Grand Total D Finance on 08/05/2018 05:42:38 from 1225 Page 3 of 4 ocation) ...., C __,. __., ~ C (_; L L, C (_j (__, \_,_,, I,_, L, '..__; \._., ..__; '--"' ..._,, -....., i._.. CURRENT ASSETS Schedule 0301 Figures in Rupees As at 3'1.:.Mar-17, ·-" (Rs;) TIPF-Bank 33,958,471.45 432,375.60 Total 33,958,471.45 432,375.60 LOANS AND ADVANCES Schedule 0401 Figures in Rupees Advance to NGOs 15,523,034.69 7,310,264.00 Advance to District Authorities 3,364,327.00 997,645.00 Inter Unit Fund Transfer 0.00 29,200,316.00 Total 18,887,361.69 37,508,225.00 Printed: JD Finance on 08/05/2018 05:42:38 from 1225 Page4 (For the Location) ,,,,..-... ,, -~ .-. \ ---. ~ ) ) ) ) ,......_ I\ ~ ') West Bengal SACS-Tl .POOL FlJND co t 31/1, Belvedere Road Bhawani Bhawan Complex, Kolkata - 700027 National AIDS Control Project - Phase IV Income And Expenditure Account For The Period From : 01-Apr-2017 To :31-Mar-2018 4,255.00 I Kits and Other Lab Supplies 06 650,339.00 1,133,688.00 Other Income 28 1,220,880.96 6,949.00 I Training and Workshops 08 1,822,165.00 89,330,088.00 Grants utilised to the extent of revenue expenditure I I 35,312,353.46 6,491.00 NGO Services 11 366,925.00 4,304.00 Salary (Pay and Allowances) 13 29,536,438.04 1,777.00 Operational Expenses I 15 I 4,157,367.38 5,681.00 I NULL I 30,898.00 S,776.00 I I I 36,533,234.42 I 90,463,776.00 I I I 36,533,234.42 ) Finance on 08/05/2018 05:44:54 from 1225 Page I of4 ication) ~ ,.,, L, (., L \,_.. G L '-' L ''-· '--" v L V V \...... __,- (_) u u u I~ ~- ~ Other Income Schedule 28 - As at ,- -;.31-Mar-17 If;,: (Rs:)' ;;;1,.•_; Other Receipts 449,838.96 13,561.00 Interest from Bank 771,042.00 1,120,127.00 Total 1,220,880.96 1,133,688.00 Kits and Other Lab Supplies Schedule 06 Qther Lab_. Supe_lies 650,339.00 884,255.00 Total 650,339.00 884,255.00 Training and Workshops Schedule 08 }~\\ Training Campaigns 711,192.00 1,110,973.00 2,090,959.00 4, I 05,990.00 Total 1,822,165.00 6,196,949.00 Printed : JD Firiance on 08/05/2018 05:44:54 from 1225 (For the Location) ex Page:; ,- .- ~ ......,_ r· . -. \ ~ '\ '\ l \ \ l \ ) NGO Services Schedule 11 -/~,· {' NGO Services for Priority Interventions 366,925.00 516,491.00 Total 366,925.00 516,491.00 Salary (Pay and Allowances) Schedule 13 Salary 29,446,438.04 72,867,164.00 Honorarium 90,000.00 137,140.00 Total 29,536,438.04 73,004,304.00 D Finance on 08/05/2018 05:44:54 from 1225 Page 3 of 4 ocation) C C C C C 0 (_, ..._, C '---,, C \....., ·-...,, \....., .____ __,; ,_,, J Operational Expenses Schedule 15 As,at · 31·.!:M~r~17 .. H(Rs') ,_ \~:.;~ ·, ·( ·': :..~ ., Travelling Expenses 1,067,773.00 3,000,126.00 Rent, Rates & Taxes 1,749,790.00 3,781,335.00 Bank Charges 1,110.80 162.00 Other Administration Cost 1,307,795.58 3,074,473.00 Schedule NULL Meeting Expenses 30,898.00 5,681.00 Total 30,898.00 5,681.00 - Li~Ynance) Joint Diret~ Vv'BSAP-&cs Deptt, of Health Family Welfare cV Printed: JD Finance on 08/05/2018 05:44:54 from 1225 Page 4 (For the Location) ,,-. ,,--.. -- .--- ---, ,-....,~.,.-..,,,_ \ •"°"" ,--, ~ ., I) '' --i '1 ) ; West rsengal SACS -TI t'OOL Fl.JND :-o 31/1, Belvedere Road Bhawani Bhawan Complex, Kolkata - 700027 National AIDS Control Project - Phase IV Receipt And Payment Account For The Period From : 01-Apr-2017 To :31-Mar-2018 for the S C bed U.1e Figures for the : Period: ,.) ;, .... ;• i, R f; e ~~~.nee c ,; , , 1, . r -current eniod (Rs;) . Opening Balance: 92,427,571.00 I LOANS AND ADVANCES 17 I 46,837,611.36 0.00 I Cash in hand o.oo I 40,404.00 I Kits and Other Lab Supplies 18 0.00 0,702.60 I Balance with Bank 30 I 432,375.60 89,664.00 Training and Workshops 20 I 87,401.00 6,000.00 I GENERAL FUND 29 I 79,651,000.00 402,745.00 I NGO Services 23 I 366,925.00 0,877.00 I Other Income 56 I 1,167,911.96 36,000.00 Salary (Pay and Allowances) 25 0.00 i7,579.60 81,251,287.56 1 28,820.00 Operational Expenses 27 878.75 5,681.00 NULL 0.00 Closing Balance: 0.00 I Cash in hand 0.00 432,375.60 Balance with Bank 31 33,958,471.45 --- 93,457,579.60 81,251,287.56 D Finance on 08/05/2018 05:46:26 from 1225 Page I of5 ocation) (__,, v v v u .__,.,, (__,, ~· ._,, ~ 0 C U L \...., \_,, '-- \....,' ..J 'J '--../ GENERAL FUND Schedule 29 \.\,sat , "31-Mat-17 ·;,~, '(Rs.)' -.;,,··. Grant from NACO to SACS 79,651,000.00 92,026,000.00 Total 79,651,000.00 92,026,000.00 Balance with Bank Schedule 30 TIPF-Bank 432,375.60 300,702.60 Total 432,375.60 30(1,702.60 Other Income Schedule 56 Other Receipts 462,518.96 13,561.00 Interest from Bank 705,393.00 1,117,316.00 · Total 1,167,911.96 1,130,877.00 CY"· Joint Dire! WBS of Health Printed: JD Finance on 08/05/2018 05:46:26 from 1225 Page 2 (For the Location) r- r ( r r ('. ,-- n ~ ~ n n ~ 0 0 n n ~ n ~ ~ ~ ~ ~ LOANS AND ADVANCES Schedule 17 Advance to Consultants 0.00 31,769.00 Advance to NGOs 41,512,285.36 83,761,003.00 Advance to District Authorities 5,325,326.00 3,634,799.00 Inter Unit Fund Transfer 0.00 5,000,000.00 Total I 46,837,611.36 92,427,571.00 Kits and Other Lab Supplies Schedule 18 Other Lab. Supplies 0.00 40,404.00 Total 0.00 40,404.00 Training and Workshops Schedule 20 87,401.00 89,664.00 ) Finance on 08/05/2018 05:46:26 from 1225 Page 3 of5 cation) C G v u C v __, .__, .._,, ___ , __, _,, ___,, - L C L L \J V C '-- \_,' '..__,/ ._,J NGO Services Schedule 23 ,. , . J.\s·at As at 31-,Mar-18 31-Mar-17 (Rs.),,.,. ·(Rs.) NGO Services for Priority Interventions 366,925.00 402,745.00 Total 366,925.00 402,745.00 Salary (Pay and Allowances) Schedule 25 I Salary Total I 0.00 0.00 I 36,000.00 36,000.00 Joint Direc~~(F\p}rtice) WBSA &,fs Deptt. of Health & ·am1ly Welfare Cy Printed: JD Finance on 08/05/2018 05:46:26 from 1225 Page- (For the Location) - .,-. ,,-, ~-. ~- ----! ,...--\ ) ,,....._, J (\ ~ \ ) . ' ' ) l Operational Expenses Schedule 27 '-1. ,.., ·. j/.! ,,:;: ,. .A.sat" ' .. •,:<,c'''.". ,A$-~_t \ '. '!\ t, S'i- · ·:Jf~Mar-18 ,ff31-Mar-17 ,. , (Rs._). -ms-> Travelling Expenses 0.00 22,977.00 Bank Charges 878.75 162.00 Schedule NULL :~1t~.: Meeting Expenses 0.00 5,681.00 Total 0.00 5,681.00 Balance with Bank Schedule 31 TIPF-Bank 33,958,471.45 432,375.60 Total 33,958,471.45 432,375.60 D Finance on 08/05/2018 05:46:26 from 1225 Page S of5 ocation) (\' West Bengal SACS-TI POOL FUND 31/1, Belvedere Road Bhawani Bhawan Complex , Kolkata - 700027 n National AIDS Control Project - Phase IV Utilisation Certificate Certified that an amount of Rs.79,651,000.00 received as grants-in-aid received () from Department of AIDS Control (NACO) during the Fin.Year 2017-18 vide letter No. given (1 below and opening Cash/Bank Balance Rs. 432,375.60 (and Current Liabilities of Rs.0.00)and () outstanding Advances for Rs. 37,508,225.00 on account of unspent balance brought forward from (, the previous financial year, and Bank Interest and Miscellaneous Receipts of Rs. 1,220,880.96. a sum of Rs. 36,766,332.42 has been utilized for the purpose for which it was sanctioned and the () Cash/Bank balance of Rs. 33,958,471.45 (and Current Liabilities of Rs. 0.00 )and outstanding advances of Rs.18,887,361.69. remaining unutilized at the end of the year will be adjusted towards () the grants-in-aid payable during the next year. Deducted Fund Rs. 29,200,316.00 () ( \ j ,. SI. No. Sanction letter Number and Date Amount () ( r Total 79,651,000.00 (_ J () 2. Certified that I have satisfied myself that the conditions on which the grants-in-aid was sanctioned have been duly fulfilled/are being fulfilled and that I have ( i exercised the following checks to see that the money was actually utilized for the purpose for which it was sanctioned. ( Kinds of checks exercised 1. Statement of Expenditures 2. Annual Financial Statements ( I (Project Director) Amount _(Rs.) ·.r ~-~· r TIPF-Bank: 432,375.60 Advance to NGOs 7,310,264.00 Advance to District Authorities 997,645.00 I Inter Unit Fund Transfer 29,200,316.00 .37 ,940,600.61} Grant from NACO to SACS 79,651,000.00 Recovery/Deduction of Grants -29,200,316.00 ( 50,450,684.00 ( Aino1;1nt Qb.). Other Lab. Supplies 650,339.00 Training 711,192.00 Salary 29,446,438.04 ( Travelling Expenses 1,067,773.00 Rent, Rates & Taxes 1,749,790.00 Honorarium 90,000.00 l Bank Charges 1,110.80 NGO Services for Priority Interventions 366,925.00 Other Administration Cost 1,307,795.58 Campaigns 1,110,973.00 ( Meeting Expenses 30,898.00 Office Equipment 233,098.00 36,766,332.42 Amount (Rs.) Other Receipts 449,838.96 Interest from Bank 771,042.00 1,220,880.96 ( Amount (Rs.) TIPF-Bank 33,958,471.45 Advance to NGOs 15,523,034.69 Advance to District Authorities 3,364,327.00 52,845,833.14