NI AUDIT REPORT Fø% i&& FZ~Åd V4" 20f?-2019 SARVA SHIK%HA AKHVAN A~HAN V. NteOM&, WND SATYA SUDHINDRAN & Co INDEPENDENT AUDITORs REPORT Report on the Financial Statement: We have audited the financial statement of "Sarva Shiksha Abhiyan (SSA)"A & N Islands which comprise the Balance Sheet as at 31st March 2018, 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 31s, March, 2018. (ii) In the case of the Receipts and Payments Account, for the year ending on 31s, March, 2018 and (iii) In the case of the Income and Expenditure Account Excess of Income Over Expenditure for the year ending on 31s March, 2018 Place: Port Blair Date: 09/01/2019 For, M/s, SATYA SUDHINDRAN & Co Chartered Accoui EN 326247E- CA. Satya Brta er No-26, Church Lane, Opp. Marthoma Chaurch, Goalghar, Haddo PO, Port Blair, South Andam 744102 Phone No- 03192 233162, Mob. No- +91 9933292550 Mail ID- efile.casatya@ngmai.com SATYA SUDHINDRAN & Co Loxt PROCUREMENT AUDIT REPORT This is to certify that we have gone through the procurement procedure used for the state for Sarva Shiksha Abhiyan and based on the audit of the records for the year 2017-18 for the State Project Office, Sarva 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 Sarva Shiksha Abhiyan has been followed: For M/s, SATYA SUDHINDRAN & Co. Chartered Accountants FRN: 326247E CA Satya Brata Dass, M. Com, FCA M. No.216339 Partner No-26, Church Lane, Opp. Marthoma Chaurch, Goalghar, Haddo PO, Port Blair, South Andam 744102 Phone No- 03192 233162, Mob. No- I 919933292550 Mail ID- efile.casatya@gmail.com Annex - XVIII (See Para - 103.1) CONSOLIDATED ANNUAL FINANCIAL STATEMENT (___ Tin lakhl State/ UT: Andaman & Nicobar Islands Year Ending: 31s March 2018 SOURCE & APPLICATION SSA NPEGEL TOTAL Opening Balance (a) Cash in hand 0.00579 0.00579 (b) Cash at Bank 1.819094 1.819094 C Un adjusted advances 295.93 295,93 Total 297.77 297.77 (a) Source (Receipt) (b) Funds received from Govt. of India 1945.52 1945.52 (J Funds received from State Govt. 0.00 0.00 (d) Interest/refunds 11.41 11.41 (e) Others 0.00 0.00 Total Receipts 1956.93 1956.92 Application (Expenditure) Approved AWP&B including Spill Expenditure incurred Savings over (aJ) Teacher Salary 681.23 427.23 254 (-b) BRC 220.49 41.20 17929 (c) CRC 96.94 73.12 23-82 (d) Civil Work 394.63 375.31 19,32 Expenditure on Outstanding 278.42 Advance 0.00 (e) IED 12.39 9.40 2.99 0) Maintenance Grant 33.83 33.54 0.29 (q) Management Cost 29.85 20.10 9,75 (/) Community Mobilization 9.48 0.24 924 School Grant 25.63 25.43 0.2 [J) LEP 39.43 18.38 21.05 {k) Teacher Training 24.17 16.04 8.13 () SMC/PRI Members Training 5.94 71 0.23 (n4} CAL 150.00 74.99 75.01 (n) Innovation 150.00 28.91 121.09 (o) Swachhata Action Plan 4.51 4.47 0.04 (p) Teacher Grant 14.61 13.63 0.98 State Component: 0 - 0 0 [q) Management & MIS 94.15 41.12 53.03 f(r) REMS 6.48 3.55 2.93 Total 1993.76 1490.79 781.39 Closing Balance ( Cash in hand 0.00 (b) Cash at Bank 719.10 © Un adjusted advances 44.81 Total 763.91 PROJECT ACCOUNSO F*Iy(SsA) STATE PROJECT FFI:j - . For SATYA SUDHINDRAN & Co. Ao) Chartered Accountants Sa to ef E.awge. Port gW FRN: 326247E $an.S CA Satya Brata Dass, M. Con, FCA , M. No.216339 Partner FMR- I SARVA SHIKSHA ABHIYAN SUMARRY BUDGET ANALYSIS (Entire Program) For the Financial Year ended on 31st March, 2018 (_ T In Lakh) Opefing Releases by Releases Estimate Name of State AWP&B Opening GOI (incl. Reletases Epniue AWP&B Balance e by States Expenditure fonetF external) for next FY A & N Islands 1993.76 297.77 1945.52 0.00 1490.79 2319.68 STATE PROJECT 0 FIC (SSA) PROJECT COUNTS OFFICER (SSA) i raject Accounts Offcer (SSA State Project Officer *gs fK*, e won 7t0fbTV 3)te of Education Port Pllatr SarvS a Ashn (SSA S / PQrt Blair For M/s, SATYA SUDHINDRAN & Co. Chartered Accountants FRN:326247E CA Satya Brata Dass, M. Com, FCA M. No.216339 Partner FMR-l1 SARVA SHIKSHA ABHIYAN Expenditure Report Summary (Entire Program.) Frequency Semi Annual Data" Up to date of Report" For the Financial Year ended on 31-03-2018 Name of the State: Andaman & Nicobar Islands ( T In Lakh) SI. No Opening Balance for the year Releases Reported as on 01-04-2017 Expenditure 1 297.77 1945.52 1490.79 STATE PROJE OFCER (SSA) PROJECT CCOUNT FFICER (SSA) wflMts41flazSw qj -rectAccounts Otficer SSA) State Project Officer a Ira, ' Sarva Shiksha Abhva.I SS For M/s, SATYA SUDHINDRAN & Co. tcA4-z / Pert Ilai Chartered Accountants FRN:326247E CA Satya Brata Dass, M.Com, FCA M. No.216339 Partner FMR-III Cr-3882-IN-Elementary Education Project Name of the State/ UT: Andaman & Nicobar Islands Activity-wise Expenditure Statement of SSA (State-wise) For Financial year ended on 31st March, 2018 (01.04.17 to 31.03.18) ( Z in lakh) Financial Year ende SI.No. Expenditure by Activity on: 31.03.18 1 Teacher Salary 427.23 2 BRC 41.20 3 CRC 7312 Civil Work 37531 4 Expenditure on Outstanding Advance 278.42 5 lED 9.40 6 Maintenance Grant 33.54 7 Management Cost 20,10 8 Community Mobilization 0.24 9 School Grant 25-43 10 LEP 18.38 11 Teacher Training 16.04 12 SMC/PR1 Members Training 5.71 13 CAL 74.99 14 Innovation 28.91 15 Swachhata Action Plan 4.47 16 Teacher Grant 13.63 17 State Component: 0 a) Management & MIS 41.12 b) REMS 355 Total 1490.79 STATE PROJECT OFFICE SA) PROJECT ACCO TS OF ER (SSA) State Project Officet ow*ct Accounts Offcer (SS, 74f#n m*Wa For M/s, SATYA SUDHINDRAN & Co. sr ftmgw, *e *r Srva shtksha Abtyan S* Chartered Accountants Ote of Edmetfin Port '1ar r- / Port BiAW FRN: 326247E CA Satya Brata Dass, M.Com, FCA M. No.216339 Partner Annexure-XVII (See Para - 101.14) UTILIZATION CERTIFICATE UNDER SUA FOR THE YEAR ENDED 31.03.2018 (General Grant) Name of the State: Andaman & Nicobar Island S1 No Sanctioned Letter No. & General Component ST-General SC- General Grand Total Date Component Component 1 No.4-2/2017-EE.15 21102044.00 1971032.00 6924.00 23080000.00 dated 25.04.2017 2 No.4-2/2017-EE.15 73144000.00 6832000.00 24000.00 80000000.00 dated 27.04.2017 3 No.4-2/2017-EE.15 11370000.00 1062000.00 4000.00 12436000.00 dated 24.10.2017 4 No.4-2/2017-EE.15 35769000.00 3341000.00 12000.00 39122000.00 dated 13.02.2018 5 No.4-2/2017-EE.15 451000.00 0.00 0.00 451000.00 dated 13.02.2018 6 Sub-Total 141836044.00 13206032.00 46924.00 155089000.00 7 Interest/Refund 727575.00 142929.00 0.00 870504.00 8 Miscellaneous 0.00 0.00 0.00 0.00 9 Sub-Total 727575.00 142929.00 0.00 870504.00 10 Previous Balance 4372752.07 0.00 0.00 4372752.07 11 Total(6+9+ 10) 146936371.07 13348961.00 46924.00 160332256.07 12 Expenditure 81600085.00 2103664.00 0.00 83703749.00 13 Unspent Balance 65336286.07 11245297.00 46924.00 76628507.07 Breakup of Unspent Balance Balance at State Level 57273162.39 11245297.00 46924,00 68565383.39 Balance at PAO, A & N 3596469.00 - - 3596469.00 Administration (2014- 15) Balance at Blocks 4466654.68 4466654.68 1. Certified that out of Z 155089000.00 (Rupees Fifteen Crore fifty Lakh Eighty Nine Thousand only) of grant-in-aids (General) sanctioned during the year 2017-18 in favour of the Sarva Shiksha Abhiyan, A & N Islands vide Ministry of Human Resource Development, Department School Education & Literacy letter numbers ted against each and T 870504.00 (Rupees Eight Lakh Seventy Thousand Contd... State Project Officer If f TVT 4*ccounts 0ftcer SA) Sarva Shiksha Abhiyan cSSA) c0z / Port BhAir rite o eduato. pon qiair Five Hundred and Four only) on account of interest/refunds during the year 2017-18 and t 4372752.07 (Rupees Forty Three Lakh Seventy Two Thousand Seven Hundred Fifty Two and Paise Seven Only) only) on account of unspent balance of previous year, a sum of T 83703749.00 (Rupees Eight Crore Thirty Seven Lakh Three Thousand Seven Hundred and Forty Nine Only) has been utilized during the year 2017-18 for the purpose for which it was sanctioned and that the balance of ? 76628507.07 (Rupees Seven Crore Sixty Six lakhTwenty Eight Thousand Five Hundred Seven and Paise Seven only) remaining unutilized at the end of the year will be adjusted towards the grant-in- aids payable during the next year 2018-19. 2. It is also certified that out of amount Z 76628507.07 (Rupees and Seven Paise only) shown as unutilized , accounts of T 3596469.00 ( Rupees Thirty Five Lakh Ninety Six Thousand Four Hundred and Sixty Nine only) lying at PAO, A & N Administration(2014-15), 7 68565383.39 (Rupees Six Crore Eighty Five Lakh Sixty Five Thousand Three Hundred Eighty three and Thirty Nine Paise Only ) lying at State Implementing Society, SSA(State) & Z 4466654.68 ( Rupees Forty Four Lakh Sixty Six Thousand Six Hundred Fifty Four and Sixty Eight Paise only) are yet to be received from implementing units/agencies, which has been allowed to be carried forward. 3. Certified that I have satisfied myself that the conditions on which the grants-in-aid was sanctioned have been fully 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 Certificate 3. Progress Report (Copy enclosed) e Project Officer PRJCACO TOF1RSA STATE PROJECT OFFICER (A=; T4TPROJECT ACCO TS OFF R Dated: 09/01/2019 Sarva Shiksha AbNhvan iSSA) SCERTIFICATE C; 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 c ce therewith. For M/s, SATYA SUDHINDRAN & Co. 4Te *t D t Chartered Account-ants *We Project OImttr FRN: 326247E Countersigned by Serva Shiks a Abblyar Secretary (Edn) T O A Secretary CA. Satya Brata Dass, M. Com, FCA ScreypCM. No.216339 Andaan &Partner Andaman & Nicobar Administration 9 /Secretariat '4? ~Part Blair Annexure-XVII (See Para - 101.14) UTILIZATION CERTIFICATE UNDER SSA FOR THE YEAR ENDED 31.03.2018 (Capital Grant) Name of the State: Andaman & Nicobar Islands SL.No Sanctioned Letter No.& Date General ST-Capital SC- Capital Grand Total Component- Head Head Capital Head 1 No.4-2/2017-EE1S dated 6326956.00 590968.00 2076.00 6920000.00 25.04.2017 2 No.4-2/2017-EE15 dated 9156000.00 855000.00 300000 10014000.00 27.04.2017 3 No.4-2/2017-EE.15 dated 6750084.00 1061472.00 7000.00 7818556.00 13.02.2018 4 No.4-2/2017-EE.15 dated 14711000.00 0.00 0.00 14711000.00 16.03.2018 6 Sub-Total 36944040.00 2507440.00 12076.00 39463556.00 7 Interest 245594.00 24136.00 0.00 269730,00 8 Miscellaneous 0.00 0.00 0.00 0.0 9 Sub-Total 245594.00 24136.00 0.00 269730.00 10 Previous 31782680.00 0.00 0.00 31782680.00 Balance(Outstanding Advances) 11 Total(6+9+10) 68972314.00 2531576.00 12076.00 71515966.00 12 Expenditure 65373229.00 0.00 0.00 65373229.00 13 Unspent Balance 3599085.00 2531576.00 12076.00 6142737.00 Breakup of Unspent Balance Balance at State Level 801385.00 2531576.00 12076.00 3345037.00 Balance at PAO, A & N 2797700.00 - - 2797700.00 Administration 1. Certified that out of Z' 39463556.00 (Rupees Three Crore Ninety Four Lakh Sixty Three Thousand Five Hundred and Fifty Six only) of grant-in-aids (Capital Head) sanctioned during tire year 2017-18 in favour of the Sarva Shiksha Abhiyan, A & N Islands vide Ministry of Human Resource Development, Department School Education & Literacy letter numbers noted against each and T 269730.00(Rupees Two Lakh Sixty Nine Thousand Seven Hundred and Thirty only) on account of interest during the year 2017-18, and Z 31782680.00 (Rupees Three Crore Seventeen Lakh Eighty Two Thousand Six Hundred and Eighty only ) on account of unspent balance of previous year, a sum of Z 65373229.00 (Rupees Six Crore Fifty Three Lakh Seventy Three Thousand Two Hundred and Twenty Nine only) has been utilized during the year 2017-18 for the purpose for which it was sanctioned and that the balance of Z 61,42,737.00 (Rupees Sixty One Lakh Forty Two Thousand Seven Hundred and Thirty Seven only) remaining unutilized at the end of the year will be adjusted towards the g t- ids payable during the next year 2018-19. Contd... State Project Officer elm tr 1 TV4 Tm afi, Accounts Officer (SSA) Sarva Shiksha Ahiyan (S 10to, * tif 7 / Port Blair OrEdulgo Port rnair 2. It is also certified that out of amount Z 61,42,737.00 (Rupees Sixty One Lakh Forty Two Thousand Seven Hundred and Thirty Seven only) shown as unutilized, accounts of 7 3345037.00 (Rupees Thirty Three Lakh Forty Five Thousand Only ) lying at State Implementing Society, SSA(State) and t 2797700.00 ( Rupees Twenty Seven Lakh Ninety Seven Thousand and Seven Hundred only) lying at PAO, A & N Administration ,which has been allowed to be carried forward. 3. Certified that I have satisfied myself that the conditions on which the grants-in-aid was sanctioned have been fully 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 Certificate 3. Progress Report (Copy enclosed) State Project Officer (SSA) Proje ccounts f A ) Dated: 09/01/2019 State Project Officer oft I S e S Sarva Shiksha Abhjyan 'SSA) Ote of EOItcS!Ion Ponl r,ar w i / Pert Blair 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 M/s, SATYA SUDHINDRAN & Co. Chartered Accountants D09te Prol-ct DIrector FRN: 326247E Countersigned by ad fim, wlrvw Serva Sr Abbiyart U-T. Mission Autherit Secretary (Edn) II we it &-h4agV* M 01 V CA. Satya Brata Dass, M.com, FCA M. No.216339 Sec r Partner Andar-tq- t I 1)CONSOLIDATED BANK RECONCILIATION STATEMENT As on 31/03/2018 Balance as per Cash Book (General Component) & SC - General /Capital 57332162.39 Component Add: Cheque Issued but not cashed SLNo Cheque No. Date Amount 1, 182985 29/03/18 1960.00 2. 182986 29/03/18 1770.00 3. 182988 29/03/18 2400.00 4. 182990 31/03/18 1935.00 5. 182991 31/03/18 17523.00 6. 182992 31/03/18 199500.00 7. 182995 31/03/18 9140.00 234228.00 Total 57566390.39 General Component=57273162.39 Balance as per Cash Book:- SC-General Component =46924.00 SC-Capital Component = 12076.00 Less i)Amount sent to bank but not credited in bank account 0.00 Total 0.00 Balance as per Pass Book 1. Canara Bank, SB Account No. 1185101016026 57566390.39 21CONSOLIDATED BANK RECONCILIATION STATEMENT As on 31/03/2018 Balance as per Cash Book (General Component:- Capital Head) 801385.00 Add: Cheque Issued but not cashed SL.N o C heque N o. Date A m ou nt 1. 406714 31/03/18 3682105.00 2. 406715 31/03/18 580000.00 3. 406716 31/03/18 14701000.00 4. 406717 31/03/18 7083000.00 26046105.00 Total 26847490.00 Less 1)Amount sent to bank but not credited in bank account 0.00 Total 0.00 Balance as per Pass Book 1. Canara Bank, SB Account No. 1185101025388 26847 0.0 STATE PROJECT FFIqR (SSA) PROJECT ACCOU OFFIC SA) ma areact Accounts Offcer (8SAi State Project Officer Fwc A Offier *SA 71 T 3tgM For M/s, SATYA SUDHINDRAN & Co. of Educatbon Port rIlair Sarva Shiksha Abhiyan (SSA) Chartered Accountants *tvftvr / Port Blair FRN: 326247E CA. t¶B a D5 , M.Com, FCA M. No.216339 Partner 3)CONSOLIDATED BANK RECONCILIATION STATEMENT As on 31/0312018 (In Z Balance as per Cash Book (ST:-General Component) 11245297.00 Balance as per Pass Book 1. Canara Bank, SB Account No. 1185101025386 11245297.00 4CONSOLIDATED BANK RECONCILIATION STATEMENT As on 31/0312018 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _(In Zj Balance as per Cash Book (ST:-Capital Head) 2531576.00 Balance as per Pass Book 1. Canara Bank, SB Account No. 1185101025387 253157600 STATE PROJEC R (SSA) PROJECT ACCOUNTS OFFICE (S nect Accounts Officer (8SA State Project Officer A*v ftvm.O4 For M/s, SATYA SUDHINDRAN & Cie of Edk"iOn P01 Sarva Shiksha Abhiyan (SSA) Chartered Accountants Port Blair FRN: 326247E CA. Satya Brata Dass, M.ComFCA M. 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