Name ... jWPy .. rM#YAYM-~ SHIKS144 AgHT-Y.01T~ (gr ... .FA:YYA MIST -t,TwP(A AUDIT REPORT and STATEMENT OF ACCOUNTS FOR THE PERIOD ENDING ....... MARC9 2-015 SANAT & ASSOCIATES Chartered Accountants 43, H.G. Basak Road (Near Tripura info.com), Post Office Chowmuhani, Agartala, West Tripura, Pin - 799001. Ph. No. : 0381-231-7273, Mobile: 9436581502 SANAT & ASSOCIATES CHARTERED ACCOUNTANTS 9436581502 43, H. G. Basak Road, (Near Tripura Info. com), a : 0381-231 7273 Post Office Chowmuhani, e-mail: dinen_majumdar@hotmail.com Agartala, West Tripura, Pin - 799001. Ref. No ............... I ... .....Date ................ AUDIT REPORT We have Audited the accompanying Financial Statements of RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN, Tripura, which comprises of the Balance sheet as at 31st March, 2015, the Income & Expenditure account, Receipts & Payments account and the schedules annexed thereto for the year ended on that date. Management's Responsibility for the financial statements 1. The Abhiyan's management is responsible for the preparation of this financial statement that gives a true and fare view of the financial position, & financial performance of the Abhiyan. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the financial statement that gives a true and fare view & are free from material misstatement, whether due to fraud & error. Auditors Responsibility 2. Our responsibility is to express an opinion on this financial statement based on our audit. We conducted our audit in accordance with the standards on auditing issued by the Institute of Chartered Accountants of India. Those standards require that we comply with ethical requirements and plan & perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. 3. An audit involves performing procedures to obtain audit evidence, about the amounts & disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatements of the financial statement, whether due to fraud & error. In making those risks assessments, auditors considered internal control relevant to the RMSA preparation & fair presentations of the financial statements in order to design audit procedure that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of Accounting polices used & the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. 4. We believe that the audit evidence we have obtained is ient & appropriate to provide a basis for our audit opinion. sso (Dr. P. K. oyal, 1AS 0A0 Stat Mietion Directo RDSA. B.O. :167 /11, JowNpur Road, South Durn Durn (Near Jawpur oIatr0@@q_tO 1f; SANAT & ASSOCIATES CHARTERED ACCOUNTANTS A :9436581502 43, H. G. Basak Road, (Near Tripura Info. com), I : 0381-231 7273 Post Office Chowmuhani, e-mail: dinen_majumdar@hotmail.com Agartala, West Tripura, Pin - 799001. Ref. N O. .........................(Date................. Opinion 5. Subject to our observations below, we have obtained all the information & explanation which, to the best of our knowledge and belief, were necessary for the purpose of our audit. 6. Subject to our observations below, in our opinion, proper books of accounts as required by law have been kept by the RMSA, so far as appears from our examination of those books. 7. Subject to our observations below, the Balance Sheet, Income & Expenditure Account and the Receipts & Payments account dealt with by this report are in agreement with the books of accounts. 8. Subject to our observations below, in our opinion, and to the best of our information & according to the explanation given to us, the aforesaid financial statements give the information as required by the Manual On Financial Management & Procurement for RMSA and give a true a fair view in conformity with the accounting principles generally accepted in India: (a) In the case of the balance sheet, of the state of affairs of the RMSA as at 31st March, 2015; and (b) In case of Income & Expenditure Account, of the total Incomes and the total expenditures for the year ended on that date; and (c) In the case of Receipt & Payment Account, of the total Receipts & total Payments of the Abhiyan for the year ended on that date. Observations: 1. Certified copies of the cash book, general ledger, etc:- In the state project office, the original cash book, general ledger, cheque issue register, advance register & other important registers for the period from 01- 04-2014 to 30-09-2014 could not be provided to us during our audit. On our requisition for the above being made, it was intimated to us that, the documents, registers, etc. requisition for which had been made, has been seized by the police in connection with PS Case No. 156/14 u/s 403/468/471/477A/409 IPC Dated- 05-09-2014 instituted against Arnab Chakraborty, LDC Cashier of State Project Office, RMS s(Dr. . K. 0"9al 1AS 4. Stpte Mkwgon DirectWr R.M.S.A. Irector of School Educat! B.O. :167 / 11, Jowpur Road, South Dum Durn (Near Jawpur - , 700074 % cl _ SANAT & ASSOCIATES CHARTERED ACCOUNTANTS g :9436581502 43, H. G. Basak Road, (Near Tripura Info. corn), :0381-231 7273 Post Office Chowmuhani, e-mail: dinen_majumdar@hotmalcom Agartala, West Tripura, Pin - 799001. R ef.N o ........................ ate ........... . In the absence of the above original documents, registers, we conducted our audit on the basis of the certified copies of the original documents, registers made available to us. However, for the period from 01-10-2014 to 30-11-2014, the original registers were provided to us. 2. Cash withdrawals from bank account not recorded in the cash book:- a. Withdrawal from TSCB Ltd. SB A/c from 02-04-2014 to 03-09-2014:- During the course of our audit in the State Project Office, we observed that, details of 81 (eighty one) nos bearer cheques were not entered in the cashbook, but were actually withdrawn from the bank a/c maintained with the Tripura State Co-Operative Bank Ltd., Old Secretariat Complex Branch, Savings Account No. 00321204000006, totaling Rs. 3,17,44,300/- during the period from 02-04-2014 to 03-09-2014. The details are given below: SI No. Date Cheque No. Narration as per bank Amount(Rs) statement 1 02.04.2014 792305 Cash 125,000.00 2 08.04.2014 792304 Cash 235,000.00 3 17.04.2014 792279 Cash 355,000.00 4 17.04.2014 792280 Cash 450,000.00 5 22.04.2014 792281 Cash 250,000.00 6 26.04.2014 792306 Cash Arnab Chakraborty 252,300.00 7 30.04.2014 792260 Cash Arnab Chakraborty 270,000.00 8 02.05.2014 792289 Cash Arnab Chakraborty 200,000.00 9 05.05.2014 792231 Cash 460,000.00 10 06.05.2014 792263 Cash 175,000.00 11 07.05.2014 792291 Cash 210,000.00 12 09.05.2014 792312 Cash 225,000.00 13 09.05.2014 792308 Cash 230,000.00 14 10.05.2014 792259 Cash Arnab Chakraborty 255,000.00 15 17.05.2014 792278 Cash 250,000.00 16 19.05.2014 792222 Cash 550,000.00 17 22.05.2014 792215 Cash 450,000.00 18 24.05.2014 792216 Cash 160,000.00 19 27.05.2014 792224 Cash 550,000.00 m . o. B.O. :167 /11, Jowpur Road, South Durn Durn (Near Ja , laa- TOMY G1~0.4. SANAT & ASSOCIATES CHARTERED ACCOUNTANTS * :9436581502 43, H. G. Basak Road, (Near Tripura Info. com), : 0381-231 7273 Post Office Chowmuhani, e-mail: dinen_majumdar@hotmail.com Agartala, West Tripura, Pin - 799001. Ref. o (..............Date................. 20 29.05.2014 792223 Cash 500,000.00 21 03.06.2014 792228 Cash 250,000.00 22 04.06.2014 792226 Cash 450,000.00 23 05.06.2014 792227 Cash 550,000.00 24 11.06.2014 792236 Cash 350,000.00 25 12.06.2014 792235 Cash 300,000.00 26 16.06.2014 792230 Cash Debabrata Paul 250,000.00 27 16.06.2014 792232 Cash Arnab Chakraborty 250,000.00 28 17.06.2014 792233 Cash Arnab Chakraborty 400,000.00 29 19.06.2014 792238 Cash Arnab Chakraborty 300,000.00 30 20.06.2014 792239 Cash Arnab Chakraborty 400,000.00 31 23.06.2014 792242 Cash 200,000.00 32 24.06.2014 792243 Cash 230,000.00 33 25.06.2014 792244 Cash Arnab Chakraborty 330,000.00 34 26.06.2014 792245 Cash Arnab Chakraborty 250,000.00 35 27.06.2014 792307 Cash Arnab Chakraborty 430,000.00 36 28.06.2014 792302 Cash 337,000.00 37 30.06.2014 792303 Cash 500,000.00 38 01.07.2014 792313 Cash 470,000.00 39 02.07.2014 792314 Cash 500,000.00 40 03.07.2014 792316 Cash Arnab Chakraborty 300,000.00 41 07.07.2014 792315 Cash 300,000.00 42 08.07.2014 792324 Cash 250,000.00 43 09.07.2014 792317 Cash 200,000.00 44 10.07.2014 792319 Cash 450,000.00 45 11.07.2014 792256 Cash Arnab Chakraborty 380,000.00 46 12.07.2014 792255 Cash 340,000.00 47 14.07.2014 792261 Cash 500,000.00 48 17.07.2014 792318 Cash 650,000.00 49 18.07.2014 792311 Cash Arnab Chakraborty 400,000.00 50 18.07.2014 792310 Cash 300,000.00 51 21.07.2014 792268 Cash 320,000.00 52 22.07.2014 792267 Cash Arnab Chakraborty 200,000.00 53 23.07.2014 792269 Cash Arnab Chakraborty 260,000.00 54 24.07.2014 792320 Cash 205,000.00 55 25.07.2014 792270 Cash Debabrata Pa 456,000.00 0% 56 26.07.2014 792257 Cash Arnab 525,000.00 I XS B 1 1 pu J -t v.feca B.O. : 167 /11, Jowpur Road, South Durn Durn (Near Ja B c ata - 7Q6oOt£ SANAT & ASSOCIATES CHARTERED ACCOUNTANTS t :9436581502 43, H. G. Basak Road, (Near Tripura Info. com), :0381-2317273 Post Office Chowmuhani, e-mail: dinen-majumdar@hotmail.com Agartala, West Tripura, Pin - 799001. R Nef. o . ............................ (D ate.......................... 57 28.07.2014 792266 Cash 471,000.00 58 28.07.2014 792323 Cash 200,000.00 59 30.07.2014 792258 Cash 418,000.00 60 06.08.2014 792272 Cash 417,000.00 61 07.08.2014 792309 Cash 500,000.00 62 07.08.2014 792301 Cash 390,000.00 63 08.08.2014 792321 Cash 400,000.00 64 09.08.2014 792322 Cash 600,000.00 65 11.08.2014 792254 Cash 400,000.00 66 11.08.2014 792325 Cash 210,000.00 67 12.08.2014 792265 Cash 400,000.00 68 13.08.2014 792264 Cash 409,000!00 69 14.08.2014 792262 Cash 600,000.00 70 16.08.2014 792271 Cash 530,000.00 71 18.08.2014 792273 Cash Arnab Chakraborty 600,000.00 72 19.08.2014 12755 Cash 550,000.00 73 20.08.2014 792274 Cash 520,000.00 74 25.08.2014 792275 Cash Arnab Chakraborty 600,000.00 75 26.08.2014 12783 Cash 430,000.00 76 27.08.2014 12782 Cash 650,000.00 77 28.08.2014 12751 Cash 700,000.00 78 29.08.2014 12752 Cash 437,000.00 79 30.08.2014 12753 Cash 550,000.00 80 01.09.2014 12754 Cash Arnab Chakraborty 655,000.00 81 03.09.2014 Cash 1,172,000.00 TOTAL 3,17,44,300.00 b. Withdrawal from SBI SBA./c from 04-08-2014 to 02-09-2014:- Similarly, in the State Project Office, details of 7 (seven) nos of bearer cheques was not entered in the cashbook, but were actually withdrawn from the bank a/c, namely, the State Bank of India, Melarmath Branch Savings Account No. 30811848901, totaling Rs. 38,49,000/- during the period from 04-08-2014 to 02-09-2014. The details are given below: .P 0K. AO S1 No. Date Cheque No. Narration as per bank Amount (Rs o S statement GVoP 1 04.08.2014 889406 Cash Arnab Chakr 600,000.00 B.O. :167 /11, Jowpur Road, South Dum Dum (Near Jaw D K -700074 SANAT & ASSOCIATES CHARTERED ACCOUNTANTS 9436581502 43, H. G. Basak Road, (Near Tripura Info. com), :0381-231 7273 Post Office Chowmuhani e-mail: dinen-majumdar@hotmail.com Agartala, West Tripura, Pin - 799001. Ref NJo . ..............(Date ................ 2 05.08.2014 889408 Cash Arnab Chakraborty 500,000.00 3 08.08.2014 889403 Cash Arnab Chakraborty 520,000.00 4 11.08.2014 889407 Cash Arnab Chakraborty 380,000.00 5 14.08.2014 889410 Cash Arnab Chakraborty 750,000.00 6 01.09.2014 889402 Cash Arnab Chakraborty 319,000.00 7 02.09.2014 889421 Cash Arnab Chakraborty 780,000.00 TOTAL 38,49,000.00 c. Withdrawal from TSCB Ltd. SB A/c from 17-02-2014 to 27-03-2014:- Also, the details of following 8 (eight) nos cheques were neither entered in the cashbook during the previous financial year 2013-14 nor had been entered during the current audit period of 01-04-2014 to 30-11-2014, but were actually withdrawn from the bank a/c, namely, the Tripura State Co-Operative Bank Ltd., Old Secretariat Complex Branch, Savings Account No. 00321204000006, totaling Rs. 14,95,500/- during the previous financial year 2013-14 (from 17-02-2014 to 27-03-2014). The details are given below: Si No. Date Cheque No. Narration as per bank Amount(Rs) statement 1 17.02.2014 792225 Cash Arnab Chakraborty 280,000.00 2 21.02.2014 792250 Cash 330,000.00 3 06.03.2014 792203 Cash Debabrata Pal 200,000.00 4 18.03.2014 792211 Cash 330,000.00 5 21.03.2014 792210 Cash 93,500.00 6 24.03.2014 792218 Cash 38,000.00 7 27.03.2014 792208 Cash 165,000.00 8 29.03.2014 792296 Cash 59,000.00 TOTAL 14,95,500.00 d. The cumulative impact of the above points a, b & c are that in total 96 (ninety six) nos cheques totaling Rs. 3,70,88,800.00 w p.K.CPO*'* withdrawn from the above mentioned 2 (two) nos bank accounts&t gisslon0 no entry was made in the cash book. None of the above cheques were 'MS account payee cheques but were bearer cheques hdravArtGot. i P cash from the above bank a/c. E D B.0.:167 /11, Jowpur Road, South Dum Dum (Near Jawpur Post 0 l , oata - 700074 SANAT & ASSOCIATES CHARTERED ACCOUNTANTS 1 :9436581502 43, H. G. Basak Road, (Near Tripura Info. com), I : 0381-231 7273 Post Office Chowmuhani, e-mail: dinen_majumdar@hotmail.com Agartala, West Tripura, Pin - 799001. Xf.\ No............... Date ................ In the cash book, neither the amount received in cash from the bank a/c has been entered nor has the expenditure made (if any, with the above withdrawn cash) has been entered. Also, during our audit, absolutely no vouchers, bills, etc. were produced wrt the above cash withdrawl of Rs. 3,70,88,800.00. Hence, in the absence of any documentary evidence wrt the expenditure made out of the above withdrawn cash of Rs. 3,70,88,800.00, it can be concluded that fraud has been perpetrated amounting to Rs. 3,70,88,800.00 (Rupees three crores seventy lakhs eighty eight thousands eight hundreds) only. e. Again, on 05-09-2014, Police while seizing all the financial records in original from the SPO, RMSA in connection with PS case No-156/14 u/s 403/468/471/409 IPC dt. 05.09.2014 had broken open the cash chest and had found Rs. 10.00 (Rupees ten) only physical cash in hand in the cash chest. As per the cash book, cash in hand as on that date was Rs. 1,02,261.00. So, it can be concluded that fraud has been perpetrated amounting to Rs. 1,02,251.00 (Rupees one lakh two thousands two hundreds fifty one) only. f. During the course of our audit it has been observed that, an amount of Rs. 1,45,000.00 (Rupees one lakh forty five thousand) only has been deposited in the TSCB Ltd. SB A/c No. 00321204000006, on 31- 07-2014. In the cash book, no entry wrt the above deposit of cash has been entered and also absolutely no vouchers, bills, etc. were produced wrt the above cash deposit of Rs. 1,45,000.00. So, it can be concluded that the above cash was deposited by the perpetrators of the above fraud. g. During the course of our audit, it has been observed that, an amount of Rs. 11, 36,696.00 representing advance was still unadjusted upto Nove e 2014. The details are as follows: Adjust A-IIssion Cashste Name of the Adjustme ent caFM Amount Balance refund . Ban Officers/Officials/Contract nt submitte of . upto Sep- during ie nd4ot ors given submitte d dur g advance/payment advance d 14 Oct & Oct & ov-14 Nov-14 Nov-14 A.K. Reang, Addl. Director 105000 100000 5000 5000 0 Ambalika Datta, Dy. Director 548560 19764 528796 , 528796 B.0. 167 /11, Jowpur Road, South Dum Dum (Near Jawpur P oI 00074 _Rscn kr"j SANAT & ASSOCIATES CHARTERED ACCOUNTANTS 1 :.9436581502 43, H. G. Basak Road, (Near Tripura Info. com), : 0381-231 7273 Post Office Chowmuhani, e-mail: dinen_majumdar@hotmailcom Agartala, West Tripura, Pin - 799001. Ref. N o. ......................... Date................. Arnab Chakraborty, Cashier 32900 0 32900 32900 B.R. Debbarma, Addl. Dir. 300000 0 300000 300000 Barun Kumar Dey 10000 0 10000 10000 0 Bisnupada Chakraborty, SDEO 10000 0 10000 2113 7887 0 Dilip Kumar D/Barma, Addl. SMD 275000 0 275000 275000 Priya Khan, Programmer 10000 0 10000 10000 0 Sanchari Bhattacharjee, Prog.Cordn. 23000 0 23000 19700 3300 0 Sankar Saha, OSD 21900 0 21900 21900 0 Shiladitya Bhowmik, Acct. Officer 6000 0 6000 4990 1010 0 Suhas Paul, System Analysist 81000 0 81000 81000 0 TOTAL 1423360 1 119764 1303596 31803 135097 1136696 Of the above closing balance of Rs. 11,36,696.00, an amount of Rs. 1,28,620.00 relating to the following are recorded in the cash book:- 1. Sri Biswarath Debbarma Rs. 10,000.00 2. Smt Ambalika Datta Rs. 1,15,620.00 3. Sri Dilip Kr. Debbarma Rs. 3,000.00 Total Rs. 1,28,620.00 The balance of Rs. 11,36,696.00 - Rs. 1,28,620.00 = Rs. 10,08,076.00 was not recorded in cash book but documentary evidences indicate that the same had been provided to the following: 1. Sri Biswarath Debbarma Rs. 2,90,000.00 2. Smt Ambalika Datta Rs. 4,13,176.00 3. Sri Dilip Kr. Debbarma Rs. 2,72,000.00 4. Sri Arnab Chakraborty Rs. 32,900.00 Total Rs. 10,08,076.00 The above being out of the cash book so it can be concluded that, the abo advances has been provided by the perpetrators of fraud and recover I from the above employees concerned. h. During the course of our audit it has been observed that, an aiAN Io n of Rs. 50,000.00 (Rupees fifty thousand) only has been pal to )a Tripura Govt. Employees Co-Operative Society Ltd. as adv! 4cin a Sot1 ta connection with purchase of AC Machine by c cash bool,a no entry wrt the above transaction of cash ed. So, it B.O. :167 / 11, Jowpur Road, South Dum Durn (Near Jawpur e -700074 SANAT & ASSOCIATES CHARTERED ACCOUNTANTS :9436581502 43, H. G. Basak Road, (Near Tripura Info. com), 0381-231 7273 Post Office Chowmuhani, e-mail: dinen-majumdar@hotmaii.com Agartala, West Tripura, Pin - 799001. Ref. No . ........ ..... ate................. can be concluded that the above cash was paid by the perpetrators of the above fraud. i. So the net effect of the above points (a) to (h) are as below: Fraud perpetrated as per point (d) Rs. 3,70,88,800.00 Add: Fraud perpetrated as per point (e)Rs. 1,02,251.00 Rs. 3,71,91,051.00 Less: Cash deposited as per point (f) Rs. 1,45,000.00 Less: Amount advanced as per point (g) Rs. 10,08,076.00 Less: Cash paid as per point (h) Rs. 50,000.00 Total Fraud Perpetrated Rs. 3.59,87,975.00 (Rupees three crore fifty nine lakh eighty seven thousand nine hundred seventy five only). For, SANAT & ASSOCIATES Chartered Accountants F.R.N - 31 6E Place: Agartala o Date: 17-08-2015 CA. Dine ajumdar RE Partner Membership No. 504491 B.O. :167 11, Jowpur Road, South Dum Dum (Near Jawpur Post Office), Kolkata - 700074 GOVERNMENT OF TRIPURA DIRECTORATE OF SCHOOL EDUCATION RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN Utililization Certificate of "RMSA" for 'Recurring Component' For the year ended 31st March 2015 A. Government of India: 1 F. No. 8-26/2014-RMSA-IV/VE, Dt. 31-07-2014 49,06,000.00 __Tota (r~A~ 49,06,000.00 B. Government of Tripura: 1 NOdF.40(03)-FIN(B)/2005/41330-46, Dt. 24-12-2013 39,09,000.00 2 NO.F.40(03)-FIN(B)/2005/5333-45, Dt. 16-07-2014 1,28,34,800.00 3 NOF.40(03)-FIN(B)/2005/3059-66, Dt. 14-10-2014 5,45,000.00 Total (B) 1,72,88,800.)0 Totalr(A+B) 2,21,94,800.00 1 Unspent Balance b/f from 2013-14 15,63,11,247.00 2 Bank Interest 88,91,524.00 3 Other Received 36,36,380.00 Grand Total 19,10,33,951.00 1 Expenditure during 2014-15 13,76,27,310.00_ 2 Advance to SCERT -1,83,046.00 3 Advance lying with Districts 4,57,18,230.00 4 Unutilized Balance of 2014-15 78,71,457.00 Grand Total 19,10,33,951.00 1. Certified that out of Rs. 2,21,94,800/- (Rupees two crore twenty one lakh ninety four thousand eight hundred) only of grant-in-aid Recurring Component sanctioned during the year 2014-15 in favour of Rashtriya Madhyamik Shiksha Abhiyan (RMSA), Tripura under this Ministry of Human Resource Development, Department of School Education and Literacy, letter number given above and Rs. 15,63,11,247/- (Rupees fifteen crore sixty three lakh eleven thousand two hundred forty seven) only on account of unspent balance of the previous year i.e. year 2013-14 and Rs. 88,91,524/- (Rupees eighty eight lakh ninety one thousand five hundred twenty four) only and Rs. 36,36,380/- (Rupees thirty six lakh thirty six thousand three hundred eighty) only on account of interest earned and other receipts (refund from school & temporary advance) respectively during the year 2014-15, a sum of Rs. 13,76,27,310/- (Rupees thirteen crore seventy six lakh twenty seven thousand three hundred t ) o ly sso cN duil. ~ SC has been utilized for the purpose for which it was sanctioned, an amount of Rs. -1,83,046/- (Rupees one lakh eighty three thousand forty six) only and Rs. 4,57,18,230/- (Rupees four crore fifty seven lakh eighteen thousand two hundred thirty) only being advance lying with SCERT & Districts and that the balance of Rs. 78,71,457/- (Rupees seventy eight lakh seventy one thousand four hundred fifty seven) only remaining unutilized at the end of the year will be adjusted towards the grant-in-aid payable during the next year 2015-16. 2. Certified that I have satisfied myself that the conditions on which the grants-in-aid was sanctioned have been fulfilled and that I have exercised the following checks to see that the money was actually utilized for the purpose for which it was sanctioned. Kinds of check exercised: 1. Audited statement of Accounts (Copy enclosed) 2. Utilization received from executing units, records during sample units. 3. Progress report. Sta sio ctor Rashtriya Madhyam k Siksha Abhiyan Rajya Mission, Tripura Auditors 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. For, SANAT & ASSOCIATES IA Chartere Accountants SFRN-317076 0,-AGARTALA B 0.KOLKAT CA. Di n Majumdar Partner GOVERNMENT OF TRIPURA DIRECTORATE OF SCHOOL EDUCATION RASTRIYA MADHYAMIK SHIKSHA ABHIYAN Utililization Certificate of "RMSA" for 'Non-Recurring Component' For the ear ended 31st March 2015 _I Nvo. San ction vo. & vate - Amounts A. Government of India: Total (A) U.00 B. Government of Tripura: 1 NOF.40(03)-FIN(B)/2005/5333-45, Dt. 16-07-2014 95,38,700.00 Total (B) 95,38,700.00 Total (A+B) 95,38,7uu.00 Unspent Balance b/f from 2013-14 48,58,51,141.00 2 Bank Interest 0.00 3 Other Received 0.00 Grand Total453,89,4100 Expenditure during 2014-15 21,49,59,258.00 2 Advance to SCERT 1,25,00,000.00 A3 Advance lying with District 25,24,50,218.OP 4 Unutilized Balance of 2014-15 115480,365.00 Grand Total 49,53,89,41. 1. Certified that out of Rs. 95,38,700.00 (Rupees ninety five lakh thirty eight thousand seven hundred) only of grant-in-aid Non-Recurring Component sanctioned during the year 2014-15 in favour of Rashtriya Madhyamik Shiksha Abhiyan (RMSA), Tripura under this Ministry of Home Resource Development, Department of School Education and Literacy, letter number given above and Rs. 48,58,51,141/- (Rupees forty eight crore fifty eight lakh fifty one thousand one hundred forty one) only on account of unspent balance of the previous year i.e. year 2013-14, a sum of Rs. 21,49,59,258.00/- (Rupees twenty one crore forty nine lakh fifty nine thousand two hundred fifty eight) only has been utilized for the purpose for which it was sanctioned, an amount of Rs. 1,25,00,000/- (Rupees one crore twenty five lakh) only and Rs. 25,24,50,218/- (Rupees twenty five crore twenty four lakh fifty thousand two hundred eighteen) only being advance lying with SCERT & Districts and that the balance of Rs. 1,54,80,365/- (Rupees one crore fifty four lakh eighty thousand three hundred sixty five) only remaining unutilized at the end sso of the year will be adjusted towards the grant-in-aid payable during the next year 2015-16. 2. Certified that I have satisfied myself that the conditions on which the grants-in-aid was sanctioned have been fulfilled and that I have exercised the following checks to see that the money was actually utilized for the purpose for which it was sanctioned. Kinds of check exercised: 4. Audited statement of Accounts (Copy enclosed) 5. Utilization received from executing units, records during sample units. 6. Progress report. State Mi on e tor Rashtriya Madhyamik iksha Abhiyan Rajya Mission, Tripura Auditors 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. For, SANAT & ASSOCIATES Chartere ccountants ASso0 FRN-317076E H.0-AGARTALA RO0-KOLKAT CA. Di n Majumdar Partner ,A, r(o 頸啊仲州啊界鬥甲甲界啊甲甲斤斤胛 排攤黝 Kinds of check exercised: 1. Audited statement of Accounts (Copy enclosed) 2. Utilization received from, executing units, records during sample units. 3. Progress report. State on r tor Rashtriya Madhyamik iksha Abhiyan Rajya Mission, Tripura Auditors 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. For, SANAT & ASSOCIATES Chartered Accountants IL F N-317076E (P* aldb H.0-AGARTALA CA. Diftle Majumdar B O-KOLKATA AT, Partner ACG AN A GOVERNMENT OF TRIPURA DIRECTORATE OF SCHOOL EDUCATION RASTRIYA MADHYAMIK SHIKSHA ABHIYAN Utililization Certificate of "Girls Hostel" for 'Non-Recurring Component' For the year ended 31st March, 2015 A. Government of India: 1 F. No. 3-11/2009-Desk(GH), Dt. 24-02-2014 3,26,33,000.00 2 F. No. 3-11/2009-Desk(GH), Dt. 24-02-2014 1,66,00,000.00 B. Government of Tripura: r4 1 NO.F.40(03)-FIN(B)/2005/2020-27, Dt. 22-05-2014 54,74,000.00 Total (B) 54,74,000.00 1 Unspent Balance b/f from 2013-14 0.00 2 Bank Interest 0.00 3 Other Received 0.)0 1 Expenditure during 2014-15 3,04,19,835.00 2 Advance lying with Districts 87,60,165.00 3 Unutilized Balance of 2014-15 1,55,27,000.00 1. Certified that out of Rs. 5,47,07,000.00 (Rupees five crore forty seven lakh seven thousand) only of grant-in-aid Non-Recurring Component sanctioned during the year 2014-15 in favour of Rashtriya Madhyamik Shiksha Abhiyan (RMSA), Tripura under this Ministry of Human Resource Development, Department of School Education and Literacy, letter number given above and Rs. Nil on account of unspent balance of the previous year i.e. year 2013-14, a sum of Rs. 3,04,19,835.00/- (Rupees three crore four lakh nineteen thousand eight hundred thirty five) only has been utilized for the purpose for which it was sanctioned, an amount of Rs. 87,60,165/- (Rupees eighty seven lakh sixty thousand one hundred sixty five) only being advance lying with Districts and that the balance of Rs. 1,55,27,000/- (Rupees one crore fifty five lakh twenty seven thousand) only remaining unutilized at the end of the year will be adjusted towards the grant-in-aid payable during the next year 2015-16. 2. Certified that I have satisfied myself that the conditions on which the grants- in-aid was sanctioned have been 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. B.-KL A k~ Kinds of check exercised: 4. Audited statement of Accounts (Copy enclosed) 5. Utilization received from executing units, records during sample units. 6. Progress report. State Miss nire tor Rashtriya Madhyamik Siksha Abhiyan Rajya Mission, Tripura Auditors 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. For, SANAT & ASSOCIATES Chartere ccountants 0-AGARTALA AlA CA. Din n Majumdar Partner -~/?,cD ACQ --―신 Kinds of checks exercised: 1. Audited statement of Accounts (Copy enclosed) 2. Utilization received from executing units, records during sample units. 3.- Progress report. Stat*ees *ojn* dor s - kI Rashtriya Maddhyvamik iksha Abhiyan Rajya Mission, Tripura Auditors 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. For, SANAT & ASSOCIATES CharteredAycountants K. I, NSSO W % i (P Jr 6E * qoI707 0 AGA CA. DinelMajumdar 0 Y0 Partner ED GOVERNMENT OF TRIPURA DIRECTORATE OF SCHOOL EDUCATION RASTRIYA MADHYAMIK SHIKSHA ABHIYAN Utililization Certificate of "IEDSS" for 'Recurring Component' For the vear ended 31st March, 2015 2I Bank ntr S nto o aeAon(s A. Government of India: 1 F. No. 8-26/2014-RMSA-IV/VE(SC), Dt. 24-06-2014 1,07,000.00 2 F. No. 8-26/2014-RMSA-IV/VE, Dt. 31-07-2014 10,13,00.00 B. Government of Tripura: 1 NO.F.40(03)-FIN(B)/2005/16421-25, Dt.L 02-01-2015 12,88,000.00 1 Unspent Balance b/f from 2013-14 0.00 2 Bank Interest 117.00 3 OhrRceived 23,400.00 Grand Total 24,31,51.00 1 Expenditure during 2014-15 14,48,0.0 2 Advance lying with District 9,83,400.00 3 Unutilized Balance of 2014-15 --117.00 1. Certified that out of Rs. 24,08,000 (Rupees twenty four lakh eight thousand) only of grant-in-aid Recurring Component sanctioned during the year 2014-15 in favour of Rashtriya Madhyamik Shiksha Abhiyan (RMSA), Tripura under this Ministry of Human Resource Development, Department of School Education and Literacy, letter number given above and Rs. Nil on account of unspent balance of previous year i.e. year 2013-14 and Rs. 117/- (Rupees one hundred seventeen) only and Rs. 23,400/- (Rupees twenty three thousand four hundred) only on account of interest earned and other receipts during the year ended 2014-15, a sum of Rs. 14,48,000/- (Rupees fourteen lakh forty eight thousand) only has been utilized for the purpose for which it was sanctioned, an amount of Rs. 9,83,400/- (Rupees nine lakh eighty three thousand four hundred) only being advance lying with districts and that the balance of Rs. 117/- (Rupees one hundred seventeen) only remaining unutilized at the end of the year will be adjusted towards the grant-in-aid payable during the next year 2015-16. 2. Certified that I have satisfied myself that the conditions on which the grants- in-aid was sanctioned have been fulfilled and that I have exercised the following checks to see that the money was actually utiliz d for the urpose for which it was sanctioned. so ~kol A ______ _ ~EO~.GC Kinds of check exercised: 1. Audited statement of Accounts (Copy enclosed) 2. Utilization received from executing units, records during sample units. 3. Progress report. State s ec or Rashtriya Madhyamik Siksha Abhiyan Rajya Mission, Tripura Auditors 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. For, SANAT & ASSOCIATES Chartered ccountants "JJAIJ.( ATCA. Din n Majumdar E o Partner I RASHTRIYA MADHYAMIK SIKSHA ABHIYAN, TRIPURA Activity-wise Expenditure Statement of RMSA For the financial year ended 31st March, 2015 Amount for the SI. No Expenditure by Activity finanicial year till date 31.03.2015 A Recurring Component: 1 Annual School Grant 28,060,000.00 2 Book Fair 845,540.00 3 Excursion Trip 3,666,800.00 4 Inservice Teacher Training 127,365.00 5 Salary of PGT 56,501,264.00 6 Salary of LDC & Lab Assistant 17,651,463.00 7 Special Training 1,129,000.00 8 Sports Goods 1,079,100.00 9 Interest 2,975,170.00 10 Science Kit 8,975,099.00 11 Self Defence 1,559,666.00 12 Survey of Dropout Student 447,850.00 13 HM Training 234,652.00 14 Household Survey 135,624.00 15 Emergency Expenses 135,794.00 16 Minor Repairing 700,000.00 17 MMER 13,402,923.00 Sub Total 137,627,310.00 B Non-Recurring Component: 1 Additional Class Room 38,463,367.00 2 Art, Craft & Cultural Room 15,112,918.00 3 Computer Room 20,932,148.00 4 Head Teacher Room 2,885,464.00 5 Library 25,531,418.00 6 Office Room 2,959,207.00 7 Science Lab 38,021,297.00 r 8 Toilet & Drinking Water 7,582,986.00 9 Upgradation of SB School 58,670,453.00 10 Lab Equipment 4,800,000.00 11 MMER- Sub Total 214,959,258.00 $0 RASHTRIYA MADHYAMIK SIKSHA ABHIYAN, TRIPURA Activity-wise Expenditure Statement of Girls Hostel For the financial year ended 31st March, 2015 Amount for the Sl. No, Expenditure by Activity financial year-till date 31.03.215 A Recurring Component: 1 Fooding & Lodging 40,500.00 2 Fooding & Lodging 161,210.00 3 Honorarium of Asst. Cook 7,016.00 4 Honorarium of Head Cook 8,419.00 5 Honorarium of Chowkidar 8,419.00 6 Honorarium of Warden 14,032.00 7 Maintenance Advance 13,339.00 8 Medical Care 11,250.00 9 Misc. Advances 6,666.00 10 Newspaper & Magazine 8,000.00 11 Toilet & Senitation 22,000.00 13 MMER 90.00 Sub Total 300,941.00 B Non-Recurring Component: 1 Cost of Construction 30,081,629.00 2 Boring Motor & Hand Pump 156,133.00 3 Furniture & Bedding 138,554.00 4 Gas Connection 43,519.00 Sub T otal 30,419,835.00 0(' ro.k 1K'6 Fs RASHTRIYA MADHYAMIK SIKSHA ABHIYAN, TRIPURA Activity-wise Expenditure Statement of ICT @ School For the financial year ended 31st March, 2015 Amount for the Sl. No Expenditure by Activity financial year till date 31.03.2015 A Recurring Component: 1 Professional Fees 13,999,100.00 TOTAL 13,999,100.00 RASHTRIYA MADHYAMIK SIKSHA ABHIYAN, TRIPURA Activity-wise Expenditure Statement of IEDSS For the financial year ended 31st March, 2015 Amount for the SL. No Expenditure by Activity financial year till date 31.031015 A Recurring Component: 1 IEDSS Expenses 1,448,000.00 TOTAL 1,448,000.00 r r rsjt ovl jp's0 SANAT & ASSOCIATES CHARTERED ACCOUNTANTS 9436581502 43, H. G. Basak Road, (Near Tripura Info. com), 0381-2317273 Post Office Chowmuhani, e-mail dinen_majumdar@hotmaii.com Agartala, West Tripura, Pin - 799001. ef No. .Date .. ....... PROCUREMENT AUDIT CERTIFICATE This is to certify that we have gone through the procurement procedure used for the state for RMSA and based on the audit of the records for the year 2014-15 for the RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN, TRIPURA, we are satisfied that the procurement procedure prescribed in the manual on financial management and procurement under RMSA has been generally followed / the following deviations were observed:- Si. No Details Deviations Amount Involved (declared as mis- procurement) NIL For, SANAT & ASSOCIATES Chartered countants Place: Agartala Date: 17.08.2015 07 CA. Dine Majumdar D D ePa rtner ~AS B.O. :167/11, Jowpur Road, South Dum Durn (Near Jawpur Post Office), Kolkata - 700074 SANAT & ASSOCIATES CHARTERED ACCOUNTANTS k :9436581502 43, H. G. Basak Road, (Near Tripura Info. com), I : 0381-231 7273 Post Office Chowmuhani, e-mail: dinen-majumdar@hotmail.com Agartala, West Tripura, Pin - 799001. Ref No............I ... D te ................ MANAGEMENT LETTER ON AUDIT OF RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN. TRIPURA FOR THE YEAR ENDED 31sT MARCH, 2015 To, The State Mission Director, Rashtriya Madhyamik Shiksha Abhiyan, Tripura. Sir, We have audited the accounts of your Abhiyan for the year ended on 31st March, 2015 & our observations and suggestions are narrated below: A. AREAS COVERED 1. State Project Office, 2. West District Project Office, 3. South District Project Office, 4. Dhalai District Project Office, 5. North District Project Office, 6. Unakoti District Project Office. B. OBSERVATIONS ON MAINTAINENCE OF RECORDS State Project Office: 1. Cash book:- **At the start of this current financial year 2014-15, on 1st April 2014, a separate and fresh cashbook would have been started. But this has not been the case. The cashbook in which the entries for the previous financial year - 2013-14 has been entered, was continued for the current financial year 2014-15. However from 1st October 2014, transaction has been entered in a separate and fresh cashbook. *.Also, description with respect to each entry of receipts and payment, i.e., narration is missing in majority of entries from 1st April 2014 to 30th September 2014. However from 1st October 2014, all the entries in cas book have been made clearly with proper narrations. &1 r. *.Each entry in the cashbook should have been attested by the SPO / DlY. V" SMDC / designated officer as the case may be, which has not been the case during from the period of 1st April 2014 to 30th September 2 ut 1st October 2014 each entry in the cash book have been aOS in the end of the each day. .0. 167 11, Jowpur Road, South Ducn Dut (Near Jawpur Post 0 f a 201415.Howver rom1stOctoer 014 trnsacionhasbeenentredin4 (4' "SANAT & ASSOCIATES CHARTERED ACCOUNTANTS i :9436581502 43, H. G. Basak Road, (Near Tripura Info. com), V : 0381-231 7273 Post Office Chowmuhani, e-mail: dinen_majumdar@hotmail.com Agartala, West Tripura, Pin - 799001. ~Rf. No . ..............Date................. + Cash book should be closed daily and total cash balance struck and attested by the SPO/ DPO/ SMDC or designated officer as the case may be after verification of totals, which has not been the case during the period from 1st April 2014 to 30th September 2014. From October, 2014 no cash transaction has been made. All the transaction has been made through account payee cheque only. + As per the MANUAL ON FINANCIAL MANAGEMENT & PROCUREMENT FOR RMSA, the contents of the cash chest/ cash box should be counted by the SPO / DPO/SMDC or the designated officer or the senior most official in-charge at least once in a month and the amount compared with the cashbook balance. The result of verification should be recorded in cash book each time as under: "Cash Balance verified by me today and found to be Rs................ (In figures) (Rupees.................. (in words) on actual count as correct". Date: Signature (Designation of the Officer) Whereas, no such physical cash verification record has been found recorded in the cashbook from the period 1st April 2014 to 30th September 2014. Also during our audit, no evidence of monthly physical cash verification has been shown to us. + As per the MANUAL ON FINANCIAL MANAGEMENT & PROCUREMENT FOR RMSA, monthly bank reconciliation should be carried out on regular basis. Bank pass book should be sent regularly to the bank for making up-to-date entries of all transactions in a month. In case bank pass book is not issued, monthly bank statement should be obtained from the bank regularly. Entries shown in the pass book / bank statement will be tallied monthly with the entries in the cash book Any discrepancy will be rectified and difference explained in the bank reconciliation statement. From 1st April 2014 to 30t September 2014, bank pass book was not sent to the bank regularly for making up-to-date entries of all transactions in a month, nor monthly bank statement was obtained from the bank regularly. , XS As a result, monthly bank reconciliation statement was not been Di However from 1st October 2014, monthly bank statement have been made. *E 2. General ledger:- General ledger has not been balance is. Also, the ledgers are not, arranged and grouped in suc e B.O. :167 /11, Jowpur Road, South Dum Dum (Near Jawpur Post Offic 0074 SANAT & ASSOCIATES CHARTERED ACCOUNTANTS A :9436581502 43, H. G. Basak Road, (Near Tripura Info. com), I : 0381-231 7273 Post Office Chowmuhani, e-mail : dinen-majumdar@hotmail.com Agartala, West Tripura, Pin - 799001. ef No..(Date ... ....... desired information is promptly secured. As for example, absolutely no ledger heads are maintained for say TVAT or say Income Tax deducted from various contractors bills. So, in absence to proper ledger maintenance, the total amount deducted from contractors on these counts and the total amount deposited cannot be matched. However from 1st October 2014, general ledger has been properly maintained. 3. Fixed Assets Register:- Fixed assets register in the format as prescribed in the Manual of Financial Management & Procurement of RMSA is not at all maintained by the state project office from 1st April 2014 to 30t September 2014 but from 1st October 2014 it is maintained as per the guidelines. 4. Book of Accounts & Registers:- As per the MANUAL ON FINANCIAL MANAGEMENT & PROCUREMENT FOR RMSA the following books of accounts & registers have not been maintained by the State Project Office since inception of RMSA till 30t September, 2014:- 1. Journal Register, 2. Fixed Assets Register, 3. Bill Register, 4. Advance Register (not personal), 5. Pay Slip, 6. Stock Register for (i) Capital goods including Fixed Assets, (ii) non consumable articles, (iii) consumable articles, 7. Register of works. However, above mentioned books of accounts & registers have been being maintained by the State Project Office since 1st October, 2014. 5. Vouchers:- The vouchers are not assigned a running serial number and ledger folio number which should have been noted against each entry in the cashbook from 1st April 2014 to 30th September 2014. From 1st October 2014 all the vouchers are assigned with a serial number and ledger folio number against each entry of the cash book. District & Other Implementing Offices: 1. Majority of the district offices have not maintained separate cash book ea wise. ,tAS) ( Or. P. K Olrector. 2. Fixed Assets Register in the format as prescribed in the Manual of FiMia . .A. Management & Procurement of RMSA is not at all maintained by o ato 8 do unit offices. c t. of Toppa. B.O. 167 / 11, Jowpur Road, South Dum Dum (Near Jawpur Post OfficV ta -70 ;znAC' SANAT & ASSOCIATES CHARTERED ACCOUNTANTS 1 :9436581502 43, H. G. Basak Road, (Near Tripura Info. com), Z: 0381-231 7273 Post Office Chowmuhani, e-mail: dinen_majumdar@hotmail.com Agartala, West Tripura, Pin - 799001. Ref. No. .........................Date ................ 3. Some of the districts have not balanced the ledgers on monthly basis. Also, the ledgers are not arranged and grouped in such a manner that the desired information is promptly secured. As for example absolutely no ledger heads are maintained for say TVAT or say Income Tax deducted from various contractors bills. So, in absence to proper ledger maintenance, the total amount deducted from contractors on these counts and the total amount deposited cannot be matched. 4. It is observed that few units are not deducting tax at sources at applicable cases. 5. Various consumables like cartridge, toner & pen etc. are being purchase very often. However, stock register to substantiate the uses is not available. Further, in case such consumables are required in huge quantity, in our opinion, it is advisable to source them through proper tender process fixing thereby a yearly rate. C. SPECIFIC OBSERVATION State Project Office: 1. It has been observed that 2 (two) cheques were issued during the financial year 2013-14 and entered in the cash book. However, these cheques were not encashed by the payees from the bank a/c. The details are as follows: Sl. Cheque Date Nature of payment Amount(Rs) INo. No. 1 711859 13.09.2013 Audit fees 24,437.00 2 711852 27.08.2013 Photograph charge 1,020.00 These cheques being long standing and had all ready expired needs to be cancelled and reverse entry has to be passed in the cash book. 2. It has been observed that, during the period from 01-04-2014 to 30-09- 2014 some expenses which has been incurred and of which proper documents supporting the expenditure made are available with the State Project Office are included in the final accounts. However these expens are not entered in the cash book. They are as follows: Sl Date Head of account Amount(Rs) Cheque Bank nam0' b No. No. ,ts0e B.0 .: 1,R Got *1 B.0. :167/11, Jowpur Road, South Dum Dum (Near Jawppr Post 0"'4 kV, A OC SANAT & ASSOCIATES CHARTERED ACCOUNTANTS 9436581502 43, H. G. Basak Road, (Near Tripura Info. com), 7: 0381-231 7273 Post Off ice Chowmuhani, e-mail dinen-majumdar@hotmail.com Agartala, West Tripura, Pin - 799001. R 1f3 No 30.04.201.Salary..61,9ate............ 1 30.04.2014 Salary 1,61,601.00 792209 TSCB-06 2 04.06.2014 Salary 1,61,601.00 792217 TSCB-06 3 11.06.2014 Honorarium 16,000.00 792219 TSCB-06 4 16.06.2014 Hiring of vehicle 46,367.00 792234 TSCB-06 5 17.06.2014 Hiring of vehicle 50,050.00 792237 TSCB-06 6 20.06.2014 Air ticket 98,793.00 792240 TSCB-06 7 27.06.2014 Advertisement 10,000.00 792229 TSCB-06 8 30.06.2014 Salary 1,61,601.00 792246 TSCB-06 9 03.07.2014 TGECOS Ltd. 1,18,062.00 792248 TSCB-06 10 08.07.2014 TGECOS Ltd. 1,05,000.00 792249 TSCB-06 11 12.07.2014 Hiring of vehicle 6,463.00 792241 TSCB-06 12 01.08.2014 Salary 1,61,601.00 792253 TSCB-06 13 08.08.2014 Audit fees 15,000.00 792251 TSCB-06 14 01.09.2014 Arrear Salary 39,989.00 792276 TSCB-06 15 01.09.2014 Salary 1,73,827.00 792283 TSCB-06 Total 13,25,955.00 The above expenditures need to be entered in the cash book for the financial year 2014-15. 3. It has been observed that, during the period from 01-04-2014 to 30-09- 2014 some incomes / receipts which have been earned / received and of which proper documents supporting the incomes / receipts made are available with the State Project Office are included in the final accounts. However these incomes / receipts are not entered in the cash book. They are as follows: Sl No. Date Head of account Amount(Rs) Bank name & a/c no. 1 04.04.2014 RMSA State Share 39,09,000.00 TSCB-06 2 30.06.2014 Interest 3,34,052.00 TSCB-06 3 06.08.2014 Tr. from Girls Hostel 1,54,50,000.00 TSCB-06 4 30.06.2014 Interest 6,22,342.00 SBI-8901 Total 2,03,15,394.00 The above incomes / receipts need to be entered in the cash book for the financial year 2014-15. 4. As has been reported in our audit report of even date, during the pe gmisson Dkoctor, from 01-04-2014 to 30-09-2014, an amount of Rs. 3,58,85,724 been -gM Edue- embezzled through withdrawal of 96 (ninety six) cash t r of S0081 Eutaf B.O. 167 /11, Jowpur Road, South Dum Dum (Near Jawpur Post Off aa - SANAT & ASSOCIATES CHARTERED ACCOUNTANTS A :9436581502 43, H. G. Basak Road, (Near Tripura Info. com), I : 0381-231 7273 Post Office Chowmuhani, e-mail: dinen_majumdar@hotmail.com Agartala, West Tripura, Pin - 799001. Ref. N o. .........................(Date ................ from 2 (two) nos bank account namely the Tripura State Co-Operative Bank Ltd., Old Secretariat Complex Branch, Savings Account No. 00321204000006 and the State Bank of India, Melarmath Branch, Savings Account No. 30811848901 and embezzlement of cash of Rs. 1,02,251.00, after adjustment of cash deposited and advances made. These transactions need to be entered in the cash book with appropriate account head and narration or else these transactions being not recorded in the cash book will reflect in the BRS for unlimited period of time. D. Suggestions:- 4- As per the MANUAL ON FINANCIAL MANAGEMENT & PROCUREMENT FOR RMSA, internal audit to seek professional, opinion on the financial position of RMSA programme, on the adequacy of the internal controls, the accuracy and propriety of transactions, the extent to which assets are accounted for and safeguarded, and the level of compliance with RMSA financial norms as laid down in the manual for Financial Management and Procurement and state Government procedures, on quarterly basis by professional Chartered Accountant firm should be introduced. + As per the MANUAL ON FINANCIAL MANAGEMENT & PROCUREMENT FOR RMSA, a society for implementing the centrally sponsored programme of RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA) , RAJYA MISSION, to attain the goal of universalization of secondary education in all the districts of Tripura state, should be registered under the Societies Registration Act. An accounting manual should be prepared to enable the units prepare the account in standardized and comparable format. 4- System of MIS reporting should be introduced so as to strengthen the internal control and keep track of accounting issues at various levels. B.O. :167 /11, Jowpur Road, South Durn D ost Office), KI a - 700074 SANAT & ASSOCIATES CHARTERED ACCOUNTANTS A :9436581502 43, H. G. Basak Road, (Near Tripura Info. com), r : 0381-231 7273 Post Office Chowmuhani, e-mail : dinen-majumdar@hotmail.com Agartala, West Tripura, Pin - 799001. Ref N o. ......D ate .......................... + An intensive training programme, preferably conducted by accounting professionals, should be carried out to train the accounting staff. + Customized software may be purchased / developed wherein accounting from first level to last level including consolidation may be done. For, SANAT & ASSOCIATES Chartered Accountants el ssoc/ F.R.N - 3pf76E Place: Agartala Date: 17-08-2015 CD a a \A j-kXR'CA. Din ajumdar Partner ED Q Membership No. 504491 r p BJS (erJ u P s ofol 8.0. :167/11,, Jowpur Road, South Dum Durn (Near Jawpur Post Off ice), Kolkata - 700074 RASTRIYA MADHYAMIK SHIKSHA ABHIYAN, RAJYA MISSION, TRIPURA Consolidated Balance Sheet as at 31st March, 2015 IIRIiI.h mon(R. Amount(Rs.) ASSETS ch Amount(Rs.) Amnount(Rs.) CAPIALFUN: IV 572,492,247.00 FIXED ASSETS: 572,492,247.00 CURRENT LIABILITIES & CURRENT ASSETS. LOANS & PROVISIONS: ADVANCES: Unspent Grant: Advances: RMSA II-A 333,837,224.00 RMSA III 310,485,402.00 GIRLS HOSTEL Il-B 24,158,709.00 GIRLS HOSTEL III 9,032,852.00 ICT @ SCHOOL II-C 65,988,497.00 ICT @ SCHOOL III - IEDSS II-D 983,517.00 IEDSS III 983,400.00 VOCATIONAL EDUCATION II-E - 424,967,947.00 VOCATIONAL EDUCATION III - 320,501,654.00 Adavnce to Office Staff VIII 1,221,696.00 Other Current Assets: RMSA VI 312,242.00 Other Current Liabilities: GIRLS HOSTEL VI 15,526,910.00 RMSA V 15,655,061.00 IEDSS VI - 15,839,152.00 GIRLS HOSTEL V 432,250.00 ICT @ SCHOOL V 900,000.00 16,987,311.00 Embezzlement of Cash 35,987,975.00 Closine Balance at SPO:- Cash in hand RMSA VII 10.00 Cash at Bank RMSA VII 1,484,960.00 GIRLS HOSTEL VII 31,197.00 ICT @ SCHOOL VII 66,888,497.00 IEDSS VII 117.00 68,404,771.00 Signed in terms of our report of even date as stated seperately For, SANAT & ASSOCIATES Chartered Accountants F.R.N - 317 6E FRN-317076E 1 * * H.0-AGARTALA m CA Dineni umdar B 0-KOLKATA Partner "4- Membership No. 504491 at AC Place: Agartala 6o & Date: 17.08.2015 RASTRIYA MADHYAMIK SHIKSHA ABHIYAN, RAJYA MISSION, TRIPURA Consolidated Income & Expenditure Accounts for the year ended 31st March, 2015 Expenditure AmountfRs.__ Amount(Rs.) Income Amount(Rs.) AmountlRs.) By. Grant- in- Aid To, Expenditure: proportioned amount for expenditure: RMSA 136,131,971.00 RMSA 136,131,971.00 GIRLS HOSTEL 300,941.00 GIRLS HOSTEL 300,941.00 ICT @ SCHOOL 13,999,100.00 ICT @ SCHOOL 13,999,100.00 IEDSS 1,448,000.00 IEDSS 1,448,000.00 VOCATIONAL EDUCATION - VOCATIONAL EDUCATION Total 151,880,012.00 Total 151,880,012.90 Signed in terms of our report of even date as stated seperately For, SANAT & ASSOCIATES Chartered Accountants F.R.N - 31 76E NSSOC CA Dine Majumdar 7. - Partner ED AC Membership No. 504491 Place: Agartala Date: 17.08.2015 RASHTRIYA MADHYAMIK SHIKSHA ABHIAN, RAJYA MISSION, TRIPURA Consolidated Receipts & Payments Accounts for the year ended 31st March, 2015 -o pnngBlne By. Funds released to districts- Cash i handBMSA: CA 122,645.00 West District 82,846,345.00 RsA South District 55,955,490.00 North District 24,671,245.00 SBI-30811848901 2,003,372.00 Dhalai District 41,993,140.00 TSCB-003212040000006 18,385,900.00 20,389,272.00 Unakoti District 21,034,655.00 226,500,875.00 ICT 0 School Project: Girls Hostel: Treasury Balance 76,638,000.00 South District 19,630,500.00 Dhalai District 20,062,750.00 39,693,250.00 Fund in Transit RMSA 201,362,000.00 IEDSS Scheme: West District 989,000.00 To. Fund Releases- South District 678,400.00 RMSA: North District 242,200.00 Central Share 4,906,000.00 Dhalai District 155,600.00 State Share 26,827,500.00 31,733,500.00 Unakoti District 342,800.00 2,408,000.00 Girls Hostel: Vocational Education Central Share 49,314,000.00 State Share 5,474,000.00 54,788,000.00 By. Other advances- RMSA: IEDSS: Office Advance to Staff 1,196,536.00 Central Share 1,120,000.00 Festival Advance 32,000.00 1,228,536.00 State Share 1,288,000.00 2,408,000.00 By. Expenditure- ICT @ School Project - RMSA 3,290,301.00 Vocational Education - ICT @ School Project 13,999,100.00 Girls Hostel 90.00 To. Bank Interest: RMSA 1,018,186.00 By, Duties & Taxes- Girls Hostel 31,197.00 R1M1SA IEDSS 117.00 TDS 1,946.00 ICT @ School Project 49,597.00 1,099,097.00 VAT 1103.00 P .T a x 2 2~1 , 7 7 4 . 0 03 7 8 .0 To, Other Receipts: to 27, RMSA 517,300.00 ICT @ School Project: Girls Hostel - TDS 1a309,910H00 IEDSS -3 VA 7,946.00 ,0,856.00 ICT @ School Project 3,300,000.00 3,817,300.00 By, Fund transfer to RMSA ToR dvneReud (Girls Hostel) 23,426,910.00 SCERT 2,537.00 By, Fund transfer to Girls Hostel Office Advance 31,803.00 (RMSA) 790000 Festival Advance 16,000.00 50,340.00 790000 To. djusmentRecevedBy, Fund transfer to Model School To. Adjustment Received (RMSA) 2,400,000.00 against Advance: RMSA 135,097.00 Girls Hostel IEDSS - 135,097.00 By, Embezzlement of cash 35,987,975.00 To. Duties & Taxes - RMSA: TDS 1,886.00 By. Closing Balance- VAT 24,294.00 Cash in hand P.Tax 23,158.00 49,338.00 RMSA 10.00 Cash at Bank ICT 0 School Project: RMSAt TDS 139900 MA T1,309,910.00 SBI-30811848901 (Old) Vte D785,946.00 TSCB-003212040000006 (Old) Other Deductio 900,000.00 2,995,856.00 SBI-34186137906 (Integrated New) 1,417,749.00 SBI-341861552906(Cent & St. New) 67,211.00 1484,960.00 620 14R8ALA4 0 A0 O,13 To, Fund transfer from Girls Hostel (RMSA) 2,2,1.0SI322996124470 To, Fund transfer from RMSA (Girls Hostel) SBI-3418611822531970 To, Loan taken from Model School (Girls Hostel) 432,250.00 IEDSS: TSCB-3508 117.00 To, Stale Cheque Adjustment 25,457.00 Signed in terms of our report of even date as stated seperately For, SANAT & ASSOCIATES Chartered Accountants F.R.N - 317 6E ASSO, FRN-317076E c4> H.0-AGARTALA Y 06.0-KOLKATA CA Din ajumdar Partner 4ACC" Membership No. 504491 Place: Agartala Date: 17.08.2015 I-. ON t.".I- .J - n> > i> n 2. cL < IDE0 0 CT rr 0 rLB 0 nC w m mm w 10o . 03 -.0 3 02 o :a a =r M ff 5.o 1 m m 0 n -, w 0 Sc -0: -n2 0 0 u.I 0-l x-l:. u~~~~ CO w ~ OJ 0 ~ ~ ~ J 01 01 *00 00 n r 0 ~0 0 ~ ~ J0~ 0 0 3 C7 0* to0~ tDU, Ni~W L"11æ00li Ø.O U1 0 0 rjJ rQ ou jmw00kn l.00 .1W w%~ 00 -4 L N,a, k 0 CD M W li Ni0.J. C» ul888 ul ~ 8.Q8 Afiw ~ >.M 4-o w Y #-iýQm. 8 LPo Ni0 . 0L 08888 8p, 888 888 8888 8888888888888 888 88 AJ g 0J1 00 oo808 800 0 Ul 0 00 U100 0OU 0~1- 0800 x li knw m i NitA k (n n m W 00 >.- Ln Ni wM 00 Mw cn00 W -i wm I i k i8 l 04.N 888888 8888 88n w88 w8 888 k8888888 888 尸口nn八八八几飛不乙獸遞，黑，點點亂乙點L必LC點點不讓取刁汗〔7刁勻鬥 心 Particulars Opening ballance Adifitlon Total Disposed off Closing balance as on 01.04.2014 1 1 l GIRLS nOSTE Dhalai District: 1 ICost of Construction 14,793,583.00 14,793,583.00 14,793,583.00 -2 Boring Motor & Handpump 156,133.00 156,133.00 156,133.00 3 Furniture & Bedding 138,554.00 138,554.00 138,554.00 r74 4 Gass Conection Kitchen etc. 43,519.00 43,S19.00 43,519.00 Total Dhalal 15,131,789,00 15,131,789.00 - 15,131,789.00 South District: 1 Cost of Construction 15,288,046.00 15,288,046.00 - 15,288,046.00 2 Boaring Motor & Handpump 3 Furniture & Bedding 4 Gass Conection Kitchen etc. Total South 15,288,046.00 15,288,046.00 15,288,046Äý' TOTAL GIRLS HOSTEL 30,419,&U.00 30,419,835.00 30,419,835.00 GRAND TOTAL 434,485,397,00 246,874,432.00 681,359,829.00 108,867,582.W 572,492,247.00 For, SANAT & ASSOCIATIES CharteredAccountants soc FKN: 31707 z (CA. Dinen jumder) kaj Partner M Iembershi No:504491 R D NGr M-2 Place: Agartala Date: 17.08.2015 12 0k Ot, Schedule Il-A RASHTRIYA MADHYAMIK SIKSHA ABHIYAN, RAJYA MISSION, TRIPURA DETAIL OF EXPENDITURE, UNSPENT BALANCE UNDER RMSA AS ON 31-03-2015 A) Opening Balance as on 01-04-2014 156,311,247.00 485,851,141.00 8 Fund Received during the year: Fund Received from GOI 4,906,000.00 Fund Received from GOT 17,288,800.00 9,538,700.00 22,194,800.00 9,538,700.00 C) Bank Interest 8,891,524.00 D) Other Receipts 3,555,380.00 E Prior Period Adjustment 81,000.00 0 NDTUREDURING THE YEAR Nlame of the office Recurring (Rs) Total (Rsl 1 DPC West 50,569,684.00 - 50,569,684.00 2 DPC South 37,037,985.00 - 37,037,985.00 3 DPC Unakoti 16,506,510.00 - 16,506,510.00 4 DPC North 13,039,272.00 - 13,039,272.00 5 DPC Dhalai 14,718,316.00 - 14,718,316.00 6 SCERT 1,097,605.00 - 1,097,605.00 7 State Office 3,162,599.00 3,162,599.00 Fixed Assets / Civil Work: 1 DPC West 562,385.00 87,176,960.00 87,739,345.00 2 DPC South 538,427.00 59,837,453.00 60,375,880.00 3 DPC Unakoti - 19,233,500.00 19,233,500.00 4 DPC North 82,876.00 1,196,000.00 1,278,876.00 5 DPC Dhalai 15,224.00 47,515,345.00 47,530,569.00 6 SCERT 60,577.00 - 60,577.00 7 State Office 235,850.00 - 235,850.00 Grand Total __137,627,310.00 214,959,258-00 3522 68.00 137,627,310.00 214,959,258.00 Pfispn Baac so 10.5(-)5,0,4.0 2040S83.00 For, SANAT & ASSOCIATES Chartered Accountants SO F.R.N: 317 O FRN 317076E 0m AGARTALA (CA. ine a umder) ROKOLKA TA Partner O Membership No: 504491 Place : Agartala Date: 17.08.2015 iW®rk1111 Schedule il-B RASHTRIYA MADHYAMIK SIKSHA ABHIYAN, RAJYA MISSION, TRIPURA DETAIL OF EXPENDITURE, UNSPENT BALANCE UNDER GIRLS HOSTEL AS ON 31-03-2015 A) Opening Balance as on 01-04-2014 B Fund Received during the year: EL Sncton N. &DateRecrrin (R) -Non Rfecurri g (Rs) Fund Received from GOI 81,000.00 49,233,000.00 Fund Received from GOT - 5,474,000.00 81,000.00 54,707,000.00 C) Bank Interest 91,485.00 D0 ther Receipts und Available For Spending (A+B+C+D) 172,485.00 54,707,000.00 NDTUE URNGTH YAR Nanne of the Office Recurring (Rs) Totat 1 DPC Dhalai 260,351.00 - 260,351.00 2 DPC South 40,500.00 - 40,500.00 3 State Office 90.00 90.00 Sub Tot~al 300,941.0-0 300,91.DO Fixed Assets / Civil Work: 1 DPC Dhalai - 15,131,789.00 15,131,789.00 2 DPC South - 15,288,046.00 15,288,046.00 Sub Total 30,419,835.00 30,419,835.00 Total 300,941.00 30,419,83S.00 30,720,776.00 300,941.00 30,419,835.00 Balanc as on 31.03.2015 (E£418,5.1 2427,165-00 For, SANAT & ASSOCIATES Chartered Accoun Z ASS F.R.N: 3170766 '/ FRN-317076E OH.0-AGARTALA B 0K-OLKATA (CA. Dinen Maju der) Partner D ACo Membership No: 504491 Place: Agartala Date :17.08.2015 I'. Schedule Il-C RASHTRIYA MADHYAMIK SIKSHA ABHIYAN, RAJYA MISSION, TRIPURA DETAIL OF EXPENDITURE, UNSPENT BALANCE UNDER ICT @ SCHOOL AS ON 31-03-2015 A) Opening Balance as on 01-04-2014 76,638,000.00 B) Fund Received during the Year: Fund Received from GOI Fund Received from GOT C) Bank Interest 49,597.00 D) Other Receipts 3,300,000.00 ) Tot Fund Available For Spending (A+B+C+D)_ 79,987,597.00 F) EXPENDITURE DURING THE YEAR 13,999,100.00 For, SANAT & ASSOCIATES Chartered Accountants ! AS S Oc F.R.N: 317 E c** (CA. Dinen ajumder) O Partner 6D AC' Membership No: 504491 Place: Agartala Date: 17.08.2015 Schedule II-D RASHTRIYA MADHYAMIK SIKSHA ABHIYAN, RAJYA MISSION, TRIPURA DETAIL OF EXPENDITURE, UNSPENT BALANCE UNDER IEDSS AS ON 31-03-2015 Charteredr Accununtants A) Opening Balance as on 01-04-2014 B) Fund Received during the year: Membershi No: 504491nontRs Fund Received from GOI 1,120,000.00 Fund Received from GOT 1,288,000.00 2,408,000.00 C) Bank Interest 117.00 D) Other Receipts 23,400.00 E) Total Fund Avaflable- For Spendling (A+B+C+D) 2,431,517.00 FEXPENDITURE DURING THE YEAR $4 Non-Recurring Name of the Office Recurring (Rs) Total NO. (Rs) 1 DPC West 956,200.00 -956,200.00 2 DPC Unakoti 342,800.00 -E 34,2,800.00 3DPC Dhalai 149,000.00 -149,000.00 Tota 1,48,0,0.00 1,448,000.00 For, SANAT & ASSOCIATES Chartered Accountants F.R.N: 317 SOC (CA. Dinen ajumder)0 0 Partner EDNC Membership No: 504491 Place : Agartala Date : 17.08.2015 Schedule II-E RASHTRIYA MADHYAMIK SIKSHA ABHIYAN, RAJYA MISSION, TRIPURA DETAIL OF EXPENDITURE, UNSPENT BALANCE UNDER VOCATIONAL EDUCATION AS ON 31-03-2015 Particulars Amount (Rs.) A) Opening Balance as on 01-04-2014 B) Fund Received during the year: Sanction No. & Date Amount(Rs) Fund Received from GOI Fund Received from GOT C) Bank interest D) Other Receipts _ Total Fund Available For ending (A+B+C+D) F) EXPENDITURE DURING THE YEAR 6) Unspent Balance as on 31.03.2015,(E-F) For, SANAT & ASSOCIATES Chartered Accountants F.R.N: 3170 E (CA. Dinen ajumder) , 0 2 PartnerAl Membership No: 504491 0 A Place: Agartala Date: 17.08.2015 〕’胎 Schedule IV RASHTRIYA MADHYAMIK SIKSHA ABHIYAN, RAJYA MISSION, TRIPURA Schedule of CAPITAL FUND as on 31-03-2015 (Amount Rs) PARTICULARS ATSTATE AT DISTRICT TOTAL 1 OPENING BALANCE AS ON 01.04.2014 109,672,749.00 324,812,648.00 434,485,397.00 ADD: ASSETS ACQUIRED DURING THE YEAR 235,850.00 246,638,582.00 246,874,432.00 LESS: ASSETS SOLD / DISCARDED / TRANSFERRED DURING 108,822,222.00 45,360.00 108,867,582.00 THE YEAR CLOSING BALANCE AS ON 31.03.2015 1,086,377.00 571,405,870.00 572,492,247.00 Details of State & District Level: Opening Balance Closing Balance Particulars Addition Deletion 01.04.2014 31.03.2015 1 b-4% West 80,879,005.00 87,739,345.00 - 168,618,350.00 North 3,610,000.00 1,278,876.00 - 4,888,876tOO South 91,472,548.00 75,663,926.00 - 167,136,474.00 Dhalai 71,370,520.00 62,662,358.00 45,360.00 133,987,518.00 Unakoti 77,435,775.00 19,233,500.00 - 96,669,275.00 SCERT 44,800.00 60,577.00 105,377.00 State Office 109,672,749.00 235,850.00 108,822,222.00 1,086,377.00 Total 434,485,397.00 246,874,432.00 108,867,592.00 572,492,247.DO For, SANAT & ASSOCIATES Chartered Accountants F.R.N: 31M6E Dinen ajumder) Art Partner FD Membership No: 504491 Place: Agartala Date: 17.08.2015 +1 t - !e ! Schedule V RASHTRIYA MADHYAMIK SIKSHA ABHIYAN, RAJYA MISSION, TRIPURA Schedule of OTHER CURRENT LIABILITIES as at 31-03-2015 (Amount Rs) SI.N. PrticlarOpening Balance Adiinstld Balance as on S .N .P r i u a 01.04.20 14 Ad i i nS t l d31.03 10 15 A ILBMSA TDS 1,519.00 1,990.00 1,511.00 1,998.00 T.VAT 6,465.00 24,294.00 13,207.00 17,552.00 P.TAX - 23,158.00 22,774.00 384.00 Supliers Payable - 108,217.00 - 108,217.00 Girls Hostel Fund - 23,426,910.00 7,900,000.00 15,526,910.00 Model School Fund 2,400,000.00 - 2,400,000.00 Sub-total 2,407,984.00 23,584,569.00 10,337,492.00 15,655,061.00 B GIRLS HOSTEL Loan taken from Model School - 432,250.00 - 432,250.00 Sub-total - 432,250.00 432,250.00 _ ICI @ SCHOOL_ TDS - 1,309,910.00 1,309,910.00 - T.VAT - 785,946.00 785,946.00 - Other Deduction - 900,000.00 - 900,000.00 Sub-total - 2,995,856.00 2,095,856.00 900,00.00 Total (A+S+C) 2,407,984.00 27,012,675.00 12,433,348.00 16,987,311.00 For, SANAT & ASSOCIATES Chartered Accountants F.R.N: 317 E S (CA. Dinen ajumder) Partner Membership No: 504491 ED Place: Agartala Date: 17.08.2015 r Schedule VI RASHTRIYA MADHYAMIK SIKSHA ABHIYAN, RAJYA MISSION, TRIPURA Schedule of OTHER CURRENT ASSETS as at 31-03-2015 (Amount Rs) Opening Balance Balance as on SI.No. Particular 010.21ddition Settled 3.321 A BMSA Security Deposit/Advance 296,173.00 - - 296,173.00 Festival Advance - 32,000.00 16,000.00 16,000.00 ._Receivable from Mid-Day-Meal -_69.00 - 69.00 B GIRLS HOSTEL Fund receivable from RMSA - 23,426,910.00 7,900,000.00 15,526,910.00 For, SANAT & ASSOCIATES Chartered Accountants F.R.N: 317PE ., SSOC/4 (CA. Dinen ajumder) 0 Partner Membership No: 504491 Place : Agartala Date: 17.08.2015 SNF Schedule VII RASTRIYA MADHYAMIK SHIKSHA ABHIYAN, RAJYA MISSION, TRIPURA Schedule of CASH & BANK BALANCE as at 31-03-2015 Z,Opening alance as onNCo)n alnat1032 SL Nwo Particulars of Bank/Cash 01.04.2014 CoigBlnea t3-321 Cash Bank Cash Bank A RMVSA: In hand 65,664,000.00 At bank- - SBl-30811848901 (Old) 203320 TSCB-003212040000006 (Old) 18,385,900.0 SBI-34186137906 (integrated New) .in hn ade) ' r" Ate n 301,17.00 SBI-34186155290 (Cen.& Toa GIRLS HOSTEL3,970 c ICT @ SCHOOL: In hand lAt bank -6 00 564000 Treasury Balance76680006564000 SBI-34232494946 - 1,224,497.00 D IEDSS At bank - TSCB-3580 11-7.00 Grand Total (A+B+C+D) 122,645.00 97,027,272.00 10.00 68S404,771.00 For, SANAT & ASSOCIATES Chartered Accountants F.R.N: 317 6E SOC/ (.Din n ajumder) s Partner E Membership No: 504491 Place : Agartala Date : 17.08.2015 RASTRIYA MADHYAMIK SHIKSHA ABHIYAN, RAJYA MISSION, TRIPURA Schedule VIII Schedule of Office Advance as at 31-03-2015 Name of the Officers/Officials given Opening Balance Advance given PPA Adjustment Refund Closing Balance advanejpament01.4.2014 1 2 3 4 5 6 (2+3+4-5-6) Bisnupada Chakraborty, SDEO 5,000.00 5,000.00 - 7,887.00 2,113.00 - B.R. Debbarma, Addl. Dir. 10,000.00 290,000.00 - - 300,000.00 Priya Khan, Programmer 5,000.00 5,000.00 - 10,000.00 - Ambalika Datta, Dy. Director 52,060.00 476,736.00 - - 528,796.00 Barun Kumar Dey 10,000.00 - - 10,000.00 - Dilip Kumar D/Barma, Addi. SMD 1,000.00 274,000.00 - - - 275,000.00 Suhas Paul, System Analysist 28,000.00 - 53,000.00 81,000.00 - - A.K. Reang, Addi. Director - 2,000.00 3,000.00 - 5,000.00 Sankar Saha, OSD - 21,900.00 - 21,900.00 - Shiladitya Bhowmik, Acct. Officer - 4,000.00 2,000.00 1,010.00 4,990.00 - Sanchari Bhattacharjee, Prog. Cordn. - - 23,000.00 3,300.00 19,700.00 - Arnab Charkraborty, Cashier - 32,900.00 - - 32,900.00 Sushanta Das, 0SD - 85,000.00 - - 85,000.00 Total 111,060.00 1,196,536.00 81,000.00 135,097.00 31,803.00 1,221,696.00 For, SANAT & ASSOCIATES Chartered Accountants F.R.N: 3170 (CA. Dinen M umder) Partner EDpec Membership No: 504491 Place: Agartala Date: 17.08.2015 - l~b RASTRIYA MADHYAMIK SHIKSHA ABHIYAN, RAJYA MISSION, TRIPURA Detailes of MMER Expenses for the F.Y. 2014-15 Distrcts & te mlenenting Agency Partiulars State Ofice North Unakoti Total West District SotWititDall District SCERT District District Printin & Stationery 1,642.00 190,874.00 - 110,016.00 - _ - 302,532.00 Wages - 21,500.00 - - 21,500.00 Advertisement 140,202.00 32,261.00 470,164.00 - 5,000.00 - - 647,627.00 Cartridge, toner etc. - 137,633.00 216,310.00 - 3,684.00 357,627.00 TA/DA 111,502.00 13,845.00 - - - - 125,347.00 Vehicile Hiring Charge 290,381.00 76,879.00 290,476.00 25,157.00 49,922.00 40,919.00 - 773,734.00 Salary 2,007,960.00 1,318,670.00 1,529,779.00 879,814.00 179,906.00 1,446,668.00 - 7,362,797.00 Festival Grant 7,000.00 3,500.00 104,300.00 57,400.00 - - - 172,200.00 Refreshment & Lunch 35,816.00 121,241.00 61,125.00 - 1,295.00 - - 219,477.00 Office Expenses 46,940.00 5,061.00 203,725.00 - 5,299.00 79,816.00 - 340,841.00 Contingency Expenses - - - - 59,857.00 59,857.00 T.VAT - 46,876.00 201,887.00 - - - - 248,763.00 Professional Tax - 16,076.00 17,544.00 - - - - 33,620.00 TDS - 18,348.00 -- - 18,348.00 Hotel Expenses - - 200,024.00 - - - - 200,024.00 Telephone Bill 17,729.00 - 23,256.00 - - 40,985.00 Bank Charge 10.00 - 705.00 - - 711.00 - 1,426.00 e-Tds e-filling 1,400.00 - - - 1,400.00 Office Rent - 135,000.00 - 135,000.00 Air Ticket 141,726.00 - - - 141,726.00 Audit Fees 155,392.00 - - - 155,392.00 Major Repair 145,429.00 - - - 145,429.00 Statehood Day Programme 59,470.00 51,421.00 14,526.00 - - 125,417.00 Household Survey - - - 45,315.00 - - - 45,315.00 National Achievement Survey - 154,700.00 76,500.00 - - - - 231,200.00 Sub Total 3,162,599.00 2,208,885.00 3,395,795.00 1,117,702-00 259,632.00 1,762t971.00 - 11,907,584.00 Fixed Assets: Computer & Accessories 31,763.00 280,180.00 93,050.00 15,224.00 - - 48,635.00 468,852.00 Furniture - 26,500.00 419,431.00 - 82,876.00 - - 528,807.00 Office Equipment - 145,315.00 25,946.00 - - 171,261.00 Major Repair - 110,390.00 -- - 110,390,00 Air Conditioner 102,795.00 - - - - - - 102,795.00 Digital Camera 9,471.00 - - - - - 11,942.00 21,413.00 Server 88,935.00 - - - 88,935.00 Water Filter 2,886.00 - - - - - 2,886.00 Sub Total 235,850.00 562,385.00 538,427.00 15,224.00 82,876.00 60,577.00 1,495,339.00 Girls Hostel Bank Charge 90.00 - - --90.00 soc pe*; ki G -‘月L百 ICT @ SCHOOL PROGRAMME" Bank Reconciliation Statement of State Bank of India SB A/c No: 34232494946 as on 31-03-2015 Particilars Amount (Rs) Balance as per Cash Book 1,224,497.00 Balance as per Pass Book 1,224,497.00 "lEbSS PROGRAMME" Bank Reconciliation Statement of Tripura State Co-Operative Bank Ltd. SB A/c No: 3580 as on 31st March, 2015 Particulars Amount (Rs.) Balance as per Cash book 117.00 Balance as per Pass book 1-17.0-6] SOQ4 LP R E 04t i#c Ok GP Significant Accounting Policies and Notes on Accounts 1. Objectives:- + Rashtriya Madhyamik Shiksha Abhiyan, Rajya Mission, Tripura is a Society registered under the Societies Registration Act, 1860, in the office of the Registrar of Societies. It was registered on 29th August, 2009 with registration No-5849. The registered office of the Society is at O/o State Project Director, Rashtriya Madhyamik Shiksha Abhiyan, Rajya Mission, Directorate of School Education, Agartala, and Tripura West. 2. The Society Board The Governing council of the Society comprises were as follows:- + Chief Minister - Chairperson. + Minister, School Education-Vice- Chairperson. + Chief Executive Member, TTADC- Vice- Chairperson. + Chief Secretary- Vice- Chairperson. + Principal Secretary/ Commissioner/ Secretary, Planning- Member. + Principal Secretary/ Commissioner/ Secretary, Finance- Member. * Principal Secretary/ Commissioner/ Secretary, School Education Secretary- Member. + Commissioner and Secretary/ Secretary, R.D- Member. * Commissioner and Secretary/ Secretary, TW- Member. + Commissioner and Secretary/ Secretary, SC & OBC- Member. + Secretary, RM Welfare- Member. * State Mission Director (Director, School Education)- Member. + President, TBSE- Member. )t Director, SCERT- Member. 4* Representative from NGOs (one) - Member. * Dr. Amitabha Sinha, Department of Economics, Tripura University- Member. * Representative from Teacher Union(Two)- Member. + Representative from Panchayeti Raj (4 Zilla sabhadipaties)- Member. ):+ One Representative from MHRD, GOI- Member. cc~ 1 N 3. Present Executive Committee Members are as follows + Principal Secretary, School Education - Chairman. + Chief Executive Officer, TTAADC- Member. e Chief Engineer, PWD (R&B) - Member. + Chief Engineer, PWD (DWS) - Member. + State Mission Director (Director School Education) - Member Secretary. + Director Health Services - Member. + Joint Secretary, Finance Department- Member. + Joint Secretary, R.D. Department- Member. e Director, TW Department- Member. + Director, SC & OBC Welfare Department- Member. + Director, RM Welfare Department- Member. + Director, Planning & Co-Ordination Department- Member. + Secretary, TBSE-Member + Director, IT Department- Member. + Director, SCERT- Member. + Chairman, BAC, Killa R.D. Block- Member. + Chairman, BAC, Chawmanu R.D. Block- Member. + Chairman of Education Standing Committee, Jirania R.D. Block- Member. 4 Chairman of Education Standing Committee, Kumarghat R.D. Block- Member. + District Education Officer, West/ North/ South & Dhalai- Special Invites. + One Representative from MHRD, GOI- Member. 4. Accountin Convention:- These financial statements are prepared on going concern basis, in accordance with the applicable Accounting standards in India and in accordance with relevant presentation requirement of the Societies Act 1860 of India. Also the financial & accounting guidelines as enumerated in the Manual on Financial Management & Procurement for RMSA issued by the Department of school education & literacy, Ministry of Human Res urces Development, Government of India, is considered. %RED 2~ 5. Basis of Accounting:- The financial statements are prepared under historical cost convention on cash basis of accounting except as stated otherwise and in accordance with the applicable Accounting standards issued by the Institute of Chartered Accountants of India (ICAI) to the extent applicable. Also the financial & accounting guidelines as enumerated in the Manual on Financial Management & Procurement for RMSA issued by the Department of school education & literacy, Ministry of Human Resources Development, Government of India, is considered. 6. Revenue Recognition:- The Funds of the mission consist of the following: 4 Grants -in -Aid made by the Central Govt. and the State Govt. for furtherance of the objects of the mission; + Income from the Assets of the mission; + Receipts of the mission from others sources; All the above receipts are taken on cash basis, as & when they are received by the society is taken into consideration. 7. Accounting for Fixed Assets & Depreciation Accounting:- As per Accounting Standard - 6 (revised) - Depreciation accounting & Accounting Standard - 10 - Accounting for Fixed Assets, the society has not provided depreciation on the full value of the assets purchased / constructed during the year plus the opening value of the assets carried forward from the previous financial year, as 100% of the assets are purchased / constructed with fund received from the central / state governments as grant in aids and as according to AS 12 on creation of capital assets the amount of the capital grant equivalent to the gross value of the asset concerned is transferred to the capital fund. 8. Revaluation of Fixed Assets:- No revaluation of fixed assets was made during the current financial 2014-15. Also, the society has not disposed off any of its fixed assets or substantial part of its fixed assets during the current financial year. 3 9. Grant Accounting: - Capital grants received from Govt. have been accounted for in accordance with the Accounting standard 12: accounting for Government Grants, issued by the Institute of Chartered Accountants of India. As per the said Accounting Standard:- Grants related to specific fixed assets are government grants whose primary condition is that an enterprise qualifying for them should purchase, construct or otherwise acquire such assets. Other conditions may also be attached restricting the type or location of the assets or the periods during which they are to be acquired or held. Two methods of presentation in financial statements of grants (or the appropriate portions of grants) related to specific fixed assets are regarded as acceptable alternatives. Under one method, the grant is shown as a deduction from the gross value of the asset concerned in arriving at its book value. The grant is thus recognized in the profit and loss statement over the useful life of a depreciable asset by way of a reduced depreciation charge. Where the grant equals the whole, or virtually the whole, of the cost of the asset, the asset is shown in the balance sheet at a nominal value. Under the other method, grants related to depreciable assets are treated as deferred income which is recognized in the profit and loss statement on a systematic and rational basis over the useful life of the asset. Such allocation to income is usually made over the periods and in the proportions in which depreciation on related assets is charged. Grants related to non-depreciable assets are credited to capital reserve under this method, as there is usually no charge to income in respect of such assets. However, if a grant related to a non-depreciable asset requires the fulfillment of certain obligations, the grant is credited to income over the same period over which the cost of meeting such obligations is charged to income. The deferred income is suitably disclosed in the balance sheet pending its apportionment to profit and loss account. For example, in the case of a company, it is shown after Ilk ~ED N~~ 4 kc 04 'Reserves and Surplus' but before 'Secured Loans' with a suitable description, e.g., 'Deferred government grants'. In accordance with the above, grants related to the non-depreciable capital assets received by the society has at first kept as current liabilities in the balance sheet and on creation on capital assets the amount of the capital grant equivalent to the gross value of the asset concerned is transferred to the capital fund. 10.Valuation of Inventories:- As there has been no inventories purchased or issued or at stock during the current financial year 2014-15, hence method of valuation of inventories is not applicable. 11.Foreign Currency Transactions:- There was no foreign currency transaction during the current financial year 2014-15. 12.Investments:- Investments of funds of the society are made and maintained in term deposits of Nationalized Banks & Schedule Commercial Banks during this current financial year. 13.Related Party Disclosure Related party disclosure is not required since there is no such instance during the current financial year 2014-15. 14.Secured Loans:- The society has not taken secured loans from any banks or financial institutions or other agencies during the current financial year. 15.Loans or Advances / Guarantee for Loans or Advances:- The society has not granted any loan or advance on the basis of the security or by way of pledge of shares & other securities. The society has not given any guarantee for any loan taken by others from banks or financial institutions. so 5 . 16.Fund-in-Transit:- During the financial year 2014-15, (i) An amount of Rs. 5,18,44,000/- & Rs. 7,84,000/- towards central share for RMSA recurring expenditure was sanctioned by the Government of India on 14-December-2014 vide F. No. 8-26/2014-RMSA-IV/VE & on 30-March-2015 vide F. No. 1183-8- 26/2014-RMSA-IV/VE(GEN). Also, an amount of Rs. 57,60,000/- towards state share for RMSA recurring expenditure was sanctioned by the Government of Tripura on 25-February-2015 vide No.F.40(03)- FIN(B)/2014/18188-18190, totaling of Rs. 5,83,88,000/-. (ii) An amount of Rs. 9,77,000/- towards central share for Girls Hostel recurring expenditure was sanctioned by the Government of India on 30-March-2015 vide F. No. 1183-8-26/2014-RMSA-IV/VE(GEN). The above amounts were received by RMSA, Rajya Mission, Tripura on 09.04.2015 & 04.07.2015. Though the amounts was sanctioned during 2014-15 the same has been excluded in the central & state share for the said financial year, as the above mentioned amounts had entered our bank account only on 09.04.2015 & 04.07.2015, i.e. in the next financial year 2015-16. Also, in anticipation of the above mentioned amount received on 09.04.2015 & 04.07.2015, we had already incurred expenditures for which liabilities of Rs. 89,02,000/- from RMSA and Rs. 8,32,000/- from Girls Hostel, totaling Rs. 97,34,000/- had accrued as at 31st March, 2015. 17.Previous Years Figures:- Previous years' figures are regrouped and reclassified wherever necessary for comparison purposes only. For, SANAT & ASSOCIATES Chartere countants St ( sio ir ctor Directorate of hoo Education C.Aine ajumdar RMSA, Tripura Partner A Date: 17-08-2015 FRN-317078E Place: Agartala H-AGARTALA SOKOLKATA 6 6