| VLP &CO CHARTERED ACCOUNTANTS INDEPENDENT AUDITOR'S REPORT Report on the Financial Statement: We have audited the financial statement of "Rashtriya Madhyamik Shiksha Abhiyan (RMSA)"A & N Islands which comprise the Balance Sheet as at March 31st 2015, the Receipts and Payments Account and Income and Expenditure Account for the year then ended. Management's Responsibility for the Financial Statements: Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position, financials performance and cash flows of the institution in accordance with the Accounting Standards generally accepted in India. This responsibility includes the design, implementation and maintenance of Internal Control relevant to the preparation and fair presentation of the Financial Statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility: Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with standards on Auditing issued by the Institute of Chartered Accountants of India. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the Financial Statements are free from material mis-statement. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our unmodified audit opinion. Opinion: In our opinion and to the best of our information and according to the explanations given to us, the Financial Statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the Accounting Principles generally accepted in India- (i) In the case of the balance sheet, of the state of affairs of the above mentioned Institution as at 31st March, 2015. (ii) In the case of the Receipts and Payments Account, for the year ending on 31st, March, 2015 and (iii) In the case of the Income and Expenditure Account Excess of Income Over Expenditure for the year ending on 31st March, 2015 Place: Port Blair For VLP & Co. Date: 24-08-2015 Chartered Accou a ts FRN:327122e CA VIKAS LAL PATEL, FCA, DIS Proprietor M. No.215244 Ist Floor, Room No.29,,Radha Krishna Complex TEt: 03192-231589 ca.patet@vip.co.in junglighat (PO), Port Blair, Andamans 74410 FAX 03192-239202 wwwMvikaslolpotel.com www.ip.co.n www.cavip.in .＿上＿______ 寺 VS) VLP & CO N CHARTERED ACCOUNTANTS To The State Project Director Rashtriva Madhyamik Shiksha Abhiyan UT Mission Authority Shiksh Sadan, ls' Floor Link Road Port Blair-744101 Sub: - Management Letter (for the F.Y. 2014-15) Dear Sir, We have conducted audited of your schemes and comment on the following: MANAGEMENT LETTER 1. Give comments and observations on the accounting a) Accounting Records are proper ly records, systems and internal controls that were maintained by the RMSA. examined during the course of the audit. b) The system and internal control of RMSA is found effective. 2. Identify specific deficiencies and areas of weakness Does not appear to be so. in system and internal controls and make recommendations for their improvements. 3. Report on the degree of compliance of each of the As explained to us there is no fi a_ncial financial covenants of the financing agreement and covenant or agreement. give comments, if any, on internal and external matters affecting such compliance. 4. Communicate matters that have come to the GIA (GOI Share) not released to SIS by UT attention during the audit which might have a Administration. significant impact on the implementation of the Booking of expenditure through PAO also - _programme; and adopted 5. Bring to the implementing Agencies attention any Sanctioned Grant should be transferred to other matter that the auditors consider pertinent. SIS Lsler the norms of RMSA Thanking you Yours faithfully For VLP & Co. Dated 24-08-2015 rter d Accountants FRN: 3270122e CA rKAS LAL PATEL, FCA, DISA Proprietor M. No.215244 Ist Floor, Room No.29, Radho Krishna Complex TEL 03192-2311599 co.patelgv1p.co-in Junglighat (PO), Port Blair, Andamans 744103 FAX 03192-239202 www.vikosicipatel.com I wwwmip.co.in I www.covipAn - A.VLF1&Lo CHARTERED ACCOUNTANTS Procurement Audit Report This is to certify that we have gone through the procurement procedure used for the state for Rashtriya Madhyamik Shiksha Abhiyan and based on the audit of the records for the year 2014-15 for the State Project Office, Rashtriya Madhyamik Shiksha Abhiyan UT Mission Authority Andaman & Nicobar Islands, we are satisfied that the procurement procedure prescribed in the Manual on Financial Management and Procurement under Rashtriya Madhyamik Shiksha Abhiyan has been followed: For VLP & Co. Ch tere Acc untants Dated 24-08-2015 N: 70122e CA VIKAS L L PATEL, FCA, DISA Proprietor M. No.215244 Ist Floor, Room No.29, Racha Krishna complex TEL:03192-231589 ca.patel@vip.co.in junglighat (PO), Port Blair, Andamans 744103 FAX: 03192-23920 www.vikaslalpatel.corn wwwmvp.co.in Iwww.COVIO.n Total 13.03 0.00 13.03 (a) Source (Receipt) Cash PAO Total (b) Funds received from Government of India" 0.00 86.45 86.45 (c) Funds received from State Government 28.82 0.00 28.82 (d) Interest 4.22 0.00 4.22 (e) Other Receipts 0.00 0.00 0.00 Total Receipts 33.04 86.45 119.49 Approved AWP&B Exedtr nurd Savings/ Application (Expenditure) Expenditure incurred including Excess Spill Over Cash PAO Total a Civil Work (including furniture and major repairs 148.18 0.00 24.24 24.24 123.94 c School Annual Grant 44.00 1.32 0.00 1.32 42.68 d Study Tour / Excursion Trips 10.49 9.74 0.0 9.74 0.75 E IN -service training of teachers and heads of schools 6.77 3.07 0.00 3.07 3.70 F Science Exhibition 3.00 0.8 0.00 0.8 2.20 G Book Fair 3.00 0.00 1.96 1.96 1.04 H Self Defence Training (Karate) 1.35 0.45 0.00 0.45 0.90 I Training of SMDC Members 0.31 0.30 0.00 0.30 0.01 J Special Training for Learning Enhancement 5.25 4.62 0.00 4.62 0.63 K State Component 0.00 0.00 0.00 (a) MMER 12.33 0.57 0.00 0.57 11.76 Sub-Total 234.68 20.87 26.20 47.07 187.61 IEDSS 1 Salary of Special Educator 17.60 0.00 17.60 2 Student Oriented Component for 223 CWSN 6.69 0.00 6.69 Sub-Total 24.29 0.00 24.29 Total 258.97 20.87 26.20 47.07 211.90 Closing Balance (a) Cash in Hand 0.00 (b) Cash in Bank 16.38 (c) Unadjusted Advances 8.82 Total 25.20 SW cer ( MSA) Project Acco SA) Ste Prolecl Otei For VLP & Co. Project Accounts Officer 4ashtyaMa i nikshaAbbiyt Ch ered Accountants ~ash~IyaMadr'ami~ ni~ha ~Iiit~ Rashtri nMdhyamik ShksheAbWiwif 9/1off Blair P R,J 722e iiPfBlr S L ATEL, FCA, DISA Proprietor M. 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Chartered Account n FRN: 3270122e CA VIKAS LAL PATEL, FCA, ISA Proprietor M. No.215244 IFR -II Rashtriya Madhyamik Shiksha Abhiyan Expenditure Summary (Entire Program) Frequency: Semi Annual, data "upto date of Report" For the Half Year Ended on 31st March, 2015 Name of the State:- Andaman & Nicobar Islands ( Z in lakh) Scheme Opening balance for Releases by Releases by Expenditure Closing the year GOI State Balance RMSA 13.03 86.45 28.82 47.07 25.20 State Project Offi (RMSA) Project Accounts W A) Proiect Oftfto Pro ec0O For VLP & C Chartered Acco tants FRN: 32701 2e CA VIKAS LAL PATEL, FC , DISA Proprietor M. No.215244 IFR -III Rashtriya Madhyamik Shiksha Abhiyan State: Andaman & Nicobar Islands Activity-wise Expenditure Statement (State-wise) For the Financial Year Ended 31st March, 2015 ( in lakhs) SI. Expenditure by Activity Financial Year ended 31-03-2015 No Cash PAO Total I Civil Work 0.00 24.24 24.24 2 Annual School Grant 1.32 0.00 1.32 3 In-Service Teachers Training 3.07 0.00 3.07 4 Excursion trips for students within UT 9.74 0.00 9.74 5 Training of SMDC Members 0.30 0.00 0.30 6 Self Defence Training for girls (Karatee) 0.45 0.00 0.45 7 Special Teaching for learning enhancement 4.62 0.00 4.62 8 Science Exhibition 0.80 0.00 0.80 9 Book Fair 0.00 1.96 1.96 10 MMER 0.57 0.00 0.57 Total /_20.87 26.20 47.07 Stat P t er (RMSA) Project Accounts State Proiect Office Pn te, ~ fru Projt Accountls Off 1c#f Aashtii,ys Madhyamik Snikoha Abh"#yrn .te,.k4dhyamik Shiksh* AbhiyUln ~*i~w~ o4010M / Poll Bteil For VLP & C Chartered Acco nt ts FRN: 327012 CA VIKAS LAL PATEL, FCA DISA Proprietor M. No.215244 FMR IV Consolidated Report on Audit Format Rashtriya Madhyamik Shiksha Abhiyan CONSOLIDATED REPORT ON AUDIT Expenditure Incurred by Implementing Entities (State/ UT/ GOI) Report for the Financial year ended on 31-03-2015 (Rs. In lacs) S.No. Name of the State Expenditure Reported1 Audited 2 Diff (A) (B) C= A-B 1 A & N Islands 60.45 47.07 13.38 S*e cer (RMSA) Project Accounts g State Proiect Oftice project Accounts Officet RaShUrfya Madhy&Mlik Sni sna^btiYar / P hoamCt SChikst s AOt*li, For VIP & Co. Chartered Account nt FRN: 3270122e CA VIKAS LAL PATEL, FCA, ISA Proprietor M. No.215244 FMR-V CONSOLIDATED REPORT ON AUDIT Date of Audit Report: 24-08-2015 Report for the financial year ended: 31-03-2015 SI. No Name of the State Name of the auditor Date 1 A & N Islands M/s VLP & Co., 125, MG Road, Goalghar, 24-08-2015 Port Blair, A & N Islands, M No.215244 rer (ReSA) Project Accounts is 1R SPate Proiect Ofticr "em mem SfolM N o 2 44t gm ~ Asst/vaMahymi Sniko At"Pt My ~hRlik SN~kShm AbhoYdfl OtIAI-/ Prt 1,8XVRosh Port Btair For VLP & Co. Chartered Accounta ts FRN: 3270 122e CA WIAS LAL PATEL, FCA, D1 A Proprietor M. No.215244 CONSOLIDATED BANK RECONCILIATION STATEMENT As on 31/03/2015 Preparatory AWP&B 2014-15 Total Activities Balance as per Cash Book 1968147.00 1638030.29 3606177.29 Balance as per Pass Book (a) Canara Bank 1968147.00 1638030.29 3606177.29 A/c No.1185101022162 State P *e ;a-r (RMSA) Project Account State Proect Icef Pro ct 8styaMedhyamik Snlkgh* AIDYIP, Rash%AbNE ttw-OR~ /Port RIO;/Po B' For VLP & Co. Chartered Accou a ts FRN: 3270122 CA VIKAS LAL PATEL, FCA, DISA Proprietor M. No.215244 Annex - IV UTILIZATION CERTIFICATE UNDER RMSA FOR THE YEAR ENDED 31.03.2015 Name of the State: Andaman & Nicobar Islands S. Central State Share Total No. Cash Transaction Share I Opening balance at the beginning of the financial 1357490.29 (-)54028.00 1303462.29 year (as on 01-04-2014) - 2 Details of funds received during the year 2.1 Fund received vide sanction Order No.3286 0.00 2882000.00 2882000.00 dated 28-07-2014 3 Total fund received 0.00 2882000.00 2882000.00 4 interests 316754.00 105584.00 422338.00 5 Miscellaneous Receipt 0.00 0.00 0.00 6 Total fund available (SI. No. 1+3+4+5) 1674244.29 2933556.00 4607800.29 7 Expenditure (grant in aid general) 1565375.00 521792.00 2087167.00 8 Expenditure (Grant-in-aid for creation of capital 0.00 0.00 0.00 assets) 9 Total expenditure (SI. No.7+8) 1565375.00 521792.00 2087167.00 10 (Fund released but not transferred to SIS. Exp. Booked through PAO) 10.1 12-1/2014-RMSA-IV dated 02-06-2014 2145000.00 0.00 2145000.00 10.2 33-1/2014-RMSA-l1 dated 02-06-2014 6500000.00 0.00 6500000.00 11 Total Fund released 8645000.00 0.00 8645000.00 12 Expenditure booked at PAO (GIA Capital) 2423991.00 0.00 2423991.00 13 Expenditure booked at PAO (GIA General) 196310.00 0.00 196310.00 14 Total Exp. Booked at PAO (Col. 12+13) 2620601.00 0.00 2620601.00 15 Total Exp. (Cash + PAO) ( Col. 9+14) 4185976.00 521792.00 4707768.00 1. Certified that out of Z 2882000.00 (Rupees Twenty eight lakh eighty two thousand only) of grant-in-aids sanctioned during the year 2014-15 in favour of the Rashtriya Madhyamik Shiksha Abhiyan, A & N Islands as state Share of State Govt. vide Letter No. as indicated above and Z Nil ( Rupees Nil ) received as central share from Ministry of Human Resource Development, Department School Education & Literacy , Z 4,22,338.00 ( Rupees Four lakh twenty two thousand three hundred thirty eight only) on account of interest during the period 2014-15, Z 13,03,462.29 ( Rupees Thirteen lakh three thousand four hundred sixty two and paise twenty nine only) unspent balance of previous year and Z 20,87,167.00 ( Rupees Twenty lakh eighty seven thousand one hundred sixty seven only ) has been utilized for the purpose for which it was sanctioned and that the balance of Z 25,20,633.29 (Rupees Twenty five lakh twenty thousand six hundred thirty three and paise twenty nine only) remains unutilized at the end of the year. 2. Further certified that out of Z 86,45,000.00 (Rupees Eighty six lakh forty five thousand only) of grant-in-aids sanctioned during the year 2014-15 in favour of the Rashtriya Madhyamik Shiksha Abhiyan, A & N Islands vide Ministry of Human Resource Development, Department School Education & Literacy letter numbers noted against each has been allotted to SIS to booked the expenditure through PAO directly to Head of Account of which Z 26,20,601.00 (Rupees twenty six lakh twenty thousand six hundred one only) expenditure has been booked through PAO. 3. 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. Kinds of checks exercised 1. Audited Statement of Accounts (copy enclosed) 2. Utilization receive from executing units, records during sample visit. 3. Progress Report State Pfpbeo A) Project Accou A) >Rwe 0notecz Oce- Project Accounis Officer IA/Pon Bistr 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 VLP & Co. C ere Acc untants N: 3 70122e CA VIKAS L L TEL, FCA, DISA Proprietor M. No.215244