LAXMI TRIPTI & ASSOCIATES CHARTERED ACCOUNTANTS SM-1i ShriKishnMatsalaya Near Vivekanrd Bhaian PH No. 07882332656 Gaurav Path Padmianabhpur MOB No:8462033333 Durg, C.S --4911 .Mail:holaxmitripti:com * Nagpur *.Murnal* D*1h1 * KIolkata tucknov aMBhopal* Guwahati *Surat *Udaipur * Than. nalzabad TRa nandgaan INDEPENDENT AUDITOR'S REPORT To, The Project Director, Sikkim State AIDS Control Society, Gangtok, Sikkim Opinion We have audited the accompanying financial statements of TI POOL FUND ("the Fund"), which comprise the Balance Sheet as at 31st March 2019, Income & Expenditure Account, and Receipt &Payment Account, for the year ended on 31st March 2019, and schedules thereto. In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give a true and fair view of the source and application of funds and the financial position of fund as at March 31, 2019, and Income & Expenditure Account and Receipt &Payment Account, for the year ended on that date. Basis for Opinion We conducted our audit in accordance with the Standards on Auditing (SAs) issued by the Institute of Chartered Accountants of India. Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We areindependent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India. We have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 1| Page Laxmi Tripti & Associates LAXMI TRIPTI & ASSOCIATES CHARTERED ACCOUNTANTS SM-11ShrJIKrishnV atsaloyl Near Vivekaritnd Bhawan PH No. 07882332656 Gaurav Path Padnanabbpur MOB Nlot:462033333 Durg C.S -4910,)1L IthoppiaxmtriptIcor *NapurMMuimba1 Delhi' kollta LUckno% DhopI Guwahti tSurt 11Vdalpur * thana *Falzabad 4RJnandgaon Management's Responsibility The Management is responsible for the with respect to the preparation of these financial statements that give a true and fair view of the financial position, financial performance, in accordance with the guidelines/accounting principles as prescribed by NACO and applicable to fund. This responsibility also includes maintenance of adequate accounting records for safeguarding interest of the fund and for preventing and detecting frauds and other irregularities; selection and application of appropriate implementation and maintenance of accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statement that give a true and fair view and are free from material misstatement, whether due to fraud or error. Auditor's Responsibilities Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 30th Aug 2019 Gangtok, Sikkim For Laxmi Tri i and Associates Cha ered Accountants 21 Page Laxmi Tripti & Associates Sikkim SAC- I POOL FUND N YO yangtang suitding Kazi Rom6 cangtok - 7n or National AIDS Control Project - Phase IV Utilisation Certificate Certified that an amount of Rs.14,506,000.00 received as grants-in-aid received from Department of AIDS Control (NACO) during the Fin.Year 2018-19 vide letter No. given below and opening Cash/Bank Balance Rs. 1,928,850.00 (and Current Liabilities of Rs.-605,604.00)and outstanding Advances for Rs. 220,305.00 on account of unspent balance brought forward from the previous financial year, and Bank Interest and Miscellaneous Receipts of Rs. 103,737.00. a sum of Rs. 13,754,642.00 has been utilized for the purpose for which it was sanctioned and the Cash/Bank balance of Rs. 2,826,079.00 (and Current Liabilities of Rs. -723,336.00 )and outstanding advances of Rs.60,439.00. remaining unutilized at the end of the year will be adjusted towards the grants-in-aid payable during the next year. Sl. No. Sanction letter Number and Date Amount £'T - II OfIi OVQWTf- I NI/ALOQe) 0"- o01s V79s, oo -oQ g.~ ~ 1 1 Q0ov ce, jQr ~NC )IJ ~ i. (Rs.) (Rs.) Other Receipts 26,715.00 77,663.00 Interest from Bank 77,022.00 48,752.00 Total 103,737.00 126,415.00 Kits and Other Lab Supplies Schedule 06 As al Mat I --Particulars - 31-Mar-19 31-Mar48 Other Lab. Supplies 1,064,160.00 1,035,400.00 Total 1,064,160.00 1,035,400.00 Training and Workshops Schedule 08 r~A t s{ a( Asa Particulars 31-Mar-19 I 31-Mar-IS L_- ,(Rs.) (Rs.') Training 282,571.00 237,363.00 Campaigns 222,644.00 185,693.00 Total 505,215.00 423,056.00 rinted System Administrator on 29/08/2019 01:54:23 from 1221 Page 2 of 4 'For the Location) NGO Services Schedule 11 As at 4s at Particulars 31-Mar-19 31-Mar-1S NGO Services for Priority Interventions 310,343,00 0.00 Total 310,343.00 0.00 Salary (Pay and Allowances) Schedule 13 ,As ait As at Particulars31-Mlar-1 931Mr8 Salary 7,742,774.00 7,267,430.00 Honorarium 2,055,834.00 2,086,133.00 Total 9,798,608.00 9,353,563.00 Maintenance Costs Schedule 14 T- As at As at Par(ticulars 31-M,ar-19 31-Mlar-18 Need Based Assisstance 30,002.00 12,185.00 Total 30,002.00 12,185.00 Printed: System Administrator on 29/08/2019 01:54:23 from 1221 Page 3 of 4 (For the Location) Operational Expenses Schedule 15 '*111*'As - at ''Asal Particulars 1 3-Nar-19 31-Mar-18 I- - I' (Rs.) (s Travelling Expenses 427,789.00 454,230.00 Rent, Rates & Taxes 999,703.00 866,400.00 Bank Charges 75.00 1,454.00 Other Administration Cost 505,153.00 712,103.00 Schedule NULL Asat As at 31-Mar-19 31-Mar-18 "Par (Rs.) Pa ticulars., ,I ( .),I : ) Meeting Expenses 113,594.00 49,713.00 Total 113,594.00 49,713.00 Printed : System Administrator on 29/08/2019 01:54:23 from 1221 Page 4 of 4 (For the Location) Sikkim SACS - TI POOL FUND N jf 0 Yangthang Building Kazi Road, Gangtok - 737101 National AIDS Control Project - Phase IV Receipt And Payment Account For The Period From : 01-Apr-2018 To :31-Mar-2019 Figures for the Schedule Figures for the Figures for the .uFigures for the previous Period current Period previous Period . current Period (Rs.) - RECEIPTS .-Reference - Rsa .Rs.) . I PAYMENTS Reference (4S) Opening Balance: 9,667,937.00 LOANS AND ADVANCES 17 8,242,647.00 0.00 Cash in hand 0.00 219,799.00 FIXED ASSETS 16 0.00 1,647,607.00 Balance with Bank 30 1,928,850.00 614,964.00 CURRENT LIABILITIES 32 209,532.00 14,118,000.00 GENERAL FUND 29 14,506,000.00 0.00 Kits and Other Lab Supplies 18 250,000.00 0.00 CURRENT LIABILITIES 32 91,800.00 0.00 Training and Workshops 20 30,238.00 48,752.00 Other Income 56 77,022.00 0.00 NGO Services 23 197,968.00 15,814,359.00 16,603,672.00 3,145,430.00 Salary (Pay and Allowances) 25 4,547,774.00 237,379.00 Operational Expenses 27 299,434.00 0.00 NULL 34,928.00 Closing Balance: 0.00 Cash in hand 0.00 1,928,850.00 Balance with Bank 31 2,826,079.00 15,814,359.00 16,603,672.00 Printed : System Administrator on 29/08/2019 01:56:38 from 1221 Page 1 of 6 (For the Location) GENERAL FUND Schedule 29 As at ' at - - - , - - I 31-Mar-19 . 31-Mar-18 -- Pårliculars (Rs.) Grant from NACO to SACS 14,506,000.00 14,118,000.00 Total 14,506,000.00 14,118,000.00 Balance with Bank Schedule 30 Xs at Aýs at 31-Mar-18 31-NMa r-17 l'articula r3(Rs. (Rs.) TIPF(Canara Bank-2337101007696) 1,928,850.00 1,647,607.001 Total 1,928,850.00 1,647,607.00 CURRENT LILAB1LITIES Schedule 32 As at As at 31 -Ma r-1i 3141ar-18 EPF Contribution (Employee) 91,800.00 0.00 Total 91,800.00 0.00 Printed: System Administrator on 29/08/2019 01:56:45 from 1221 Page 2 of 6 (For the Location) Other Income Schedule 56 ., : As at As at . 31-Mar-19 31-Mar-18 Paricula (Rs.) .(s.) Interest from Bank 77,022.00 48,752.00 Total 77,022.00 48,752.00 LOANS AND ADVANCES Schedule 17 s A s at - - 1 31-Mar-19 231-Mar-18 Particulars (Rs.) - , (Rs.) Advance to NGOs 8,008,272.00 9,462,977.00 Advance to Staff 144,375.00 44,960.00 Advance to Autonomous Bodies 90,000.00 160,000.00 Total 8,242,647.00 9,667,937.00 FIXED ASSETS Schedule 16 .. ,Asat Asat 31-Mar-19 31-Mar-l8 I' Particulars (Rs.) (Rs.) Office Equipment 0.00 219,799.00 Total 0.00 219,799.00 Printed: System Administrator on 29/08/2019 01:56:45 from 1221 Page 3 of 6 (For the Location) CURRENT LIABILITIES Schedule 32 As at, . As at ,.i . 1-Ilar-19 . 31-l%far-18 -Particutars (Rs) (Rs.) EPF Contribution (Employee) 0.00 108,360.00 EPF Contribution (Employer) 209,532.00 506,604.00 Total 209,532.00 614,964.00 Kits and Other Lab Supplies Schedule 18 ..As at As at - - Particulars (Rs.) (Rs.) Other Lab. Supplies 250,000.00 0.00 Total 250,000.00 0.00 Training and Workshops Schedule 20 Asat - Aat 31-Mar-19 31-Mar-18 - Particulars, , , ,-. (Rs.) (Rs.) Training 30,238.00 0.00 Total 30,238.00 0.00 Printed: System Administrator on 29/08/2019 01:56:45 from 1221 Page 4 of 6 (For the Location) 仔一P_s。f。 Operational Expenses Schedule 27 As at As at -3 -Mar-18 j3l, Pdrliculars (Rs.) Rent, Rates & Taxes 174,703.00 0.00 Bank Charges 75.00 1,454.00 other Administration Cost 89,728.00 235,925.00 Schedule NULL Asat As at 31 -NIar- 19 31-Nbr-18 Particulars (Rs.) 1 Meeting Expenses 34,928.00 0.001 Total 34,928.00 1 00 I Balance with Bank Schedule 31 As a( AS at M-Mar-19 31-Mar-18 Particulars (Rs.) TIPF(Canara Bank-2337101007696) 1 21826,079.00 1,928,850 00 Total 2,.26,079.00 r 1,928,850.00 Printed System Administrator on 29/08/2019 01:56:45 from 1221 Page 6 of 6 (For the Location)