SARVA SHIKSHA ABHIYAN STATE MISSION AUTHORITY, U.T OF LAKSHAD"WEEP, KAVARATTI (LSSASMA) AUDIT REPORT 01-04-2017 to 31-03-2018 Devassy & Devassy Chartcred Accountants Thiruvananthapuram Tel : 0471-2724104/2725104 Mob: 9846110104 / 9447225699 DEVASSY & DEVASSY CHARTERED ACCOUNTANTS INDEPENDENT AUDITORS' REPORT 1. Report on the Financial Statements We have audited the financial statements of the Centrally Sponsored Program of SARVA SHIKSHA ABHIYAN (SSA), which is implemented by the STATE MISSION AUTHORITY, U.T of Lakshadweep, as on 31-03-2018 at the State Project Directorate at Lakshadweep, Kavaratti - 682 555 and BRCs coming under the SMA, which comprise of the Balance Sheet as at March 31st, 2018 and the Statement of Income and Expenditure for the year ended 31-03-2018. 2. 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 and financial performance of the organization. This responsibility includes the design, implementation and maintenance of internal controls relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. 3. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We have 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 and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the organization's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Contd...2 T.C-9/1306, DHIYA, Opp. Indian Express, Temple Road, Sasthamangalam, Trivandrum-695 010 ed 0471-2725104, 2724104, 2723104, Mob: 9846110104, 9447225699 email: remadevassy@hotmail.com -2- 4. 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 in the manner so required and give 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 SARVA SHIKSHA ABIHYAN (SSA) UT of Lakshadweep as at 31st March, 2018, and ii) in the case of the Statement of Income and Expenditure of the excess of income over expenditure for the year ended on that date. For M/s.Devassy & Devassy, Thiruvananthapuram Chartered Accountants 19-12-2018 CA.arold Devassy. R, FCA, DISA Partner (M.N. 204549) FRN. 007169 S DEVASSY & DEVASSY CHARTERED ACCOUNTANTS ANNEXURE TO AUDITOR'S REPORT 1. Significant Accounting Policies: a) Cash system of accounting is followed during the period 01-04-2017 to 31-03-2018. b) Inventories of consumables are not valued as on 31-3-2018, considering the negligible value of such items. Cost of these items are treated as expenditure and accounted on cash basis during the year. c) There are no investments other than the balance maintained in the savings accounts of the banks. d) Government Grants to the project are recognized on receipt basis. e) The category wise Income and Expenditure Statement includes capital & revenue items of expenditure incurred under the different budgeted categories of the SSA project. f) Fixed Assets are valued at cost and included in Management cost and other respective intervention accounts. Depreciation is not charged on the Fixed Assets as per guidelines issued. 2. The Consolidated Receipts and Payments accounts of the State Mission Directorate at Kavaratti is prepared and enclosed along with our Report. 3. During the year 2017-18 total sum of Rs.4,06,52,000 /- has been sanctioned and received as Central share, vide sanction No.F.8-2/2017-EE.15 dated 25-04-2017, Release Order No. PAO/Edu/L&M/Authy/2017-18/LOA No.24 dated 08-05-2017 Rs 1,000/-, Release Order No. PAO/Edu/L&M/Authy/2017-18/LOA No.25 dated 08-05-2017 Rs. 1,36,000/-, Release Order No. PAO/Edu/L&M/Authy/2017- 18/LOA No.29 dated 08-05-2017 Rs 98,63,000/-, vide sanction No.F.8-2/2017- EE.15 dated 08-08-2017, Release Order No. PAO/Edu/L&M/Authy/2017- 18/LOA No.63 dated 16-08-2017 Rs 1,97,26,000/-, Release Order No. PAO/Edu/L&M/Authy/2017-18/LOA No.64 dated 16-08-2017 Rs 6,000/-, Release Order No. PAO/Edu/L&M/Authy/2017-18/LOA No.65 dated 16-08-2017 Rs 2,72,000/-, vide sanction No.F.8-2/2017-EE.15 dated 24-10-2017, Release Order No. PAO/Edu/L&M/Autby!2017-18/LOA No.88 dated 26-10-2017 Rs 50/-, Release Order No. PAO/Edu/L&M/Authy/2017-18/LOA No.89 dated 26-10-2017 Contd.. .2 T.C-9/1306, DHIYA, Opp. Indian Express, Temple Road, Sasthamangalam, Trivandrum-695 010 Tel: 0471-2725104, 2724104, 2723104, Mob: 9846110104, 9447225699 email: remadevassy@hotmail.com Rs 4,03,350/-, Release Order No. PAO/Edu/L&M/Authy/2017-18/LOA No.90 dated 26-10-2017 Rs 5,600/-, vide sanction No.F.8-2/2017-EE.15 dated 29-12- 2017, Release Order No. PAO/Edu/L&M/Authy/2017-18/LOA No.98 dated 30- 12-2017 Rs 1,00,43,500/-, Release Order No. PAO/Edu/L&M/Authy/2017- 18/LOA No.99 dated 30-12-2017 Rs 1,38,500/-, Release Order No. PAO/Edu/L&M/Authy/2017-18/LOA No.100 dated 30-12-2017 Rs 1,000/-, Release Order No. PAO/Edu/L&M/Authy/2017-18/LOA No.101 dated 30-12- 2017,Rs 56,000/-. 4. An amount of Rs 45,00,000/- received from UT of Lakshadweep during the previous year as advance refunded in the current year. 5. A separate Management Report covering our observations on the accounting system, lapses of Internal Control Procedures and errors and mistakes observed in the course of audit is submitted separately. 6. As part of our audit, we had verified the procurement / purchase procedures along with the verification of supporting documents and records of the application of SSA funds during the year 2017-2018 and found that Goods, Works and Services have been procured in accordance with relevant provisions of the procurement procedure prescribed for the purpose, as per SSA norms and the discrepancies noticed were reported in our Audit / Management Report. 7. We have examined the vouchers and supporting documents of State Project office and BRCs on a random basis. We have verified the Receipts and Payments account and Bank Reconciliation Statement of State Project Office, and BRCs subject to our comments in Management Report. 8. Previous year figures have been regrouped and rearranged wherever necessary. Thiruvananthapuram For Devassy & Devassy Date: 19-12-2018 Chartered Accountants CA arod Devassy.R, FCA, DISA Partner (M.N. 204549: FRN. 007169S) DEVASSY & DEVASSY CHARTERED ACCOUNTANTS SARVA SHIKSHA ABHIYAN STATE MISSION AUTHORITY, U.T OF LAKSHADWEEP, KAVARATTI (LSSASMA) AUDIT CERTIFICATE IN RESPECT OF REVIEW OF THE PROCUREMENT / PURCHASE PROCEDURES OF SSA ACCOUNTS FOR THE YEAR 2017-2018 This is to certify that we have gone through the procurement procedure used for the State for SSA and based on audit of the records for the year 2017-2018 for the SSA Lakshadweep accounts, we are satisfied that the procurement procedure prescribed in the Manual on Financial Management and Procurement under SSA has been followed. Thiruvananthapuram For Devassy & Devassy Date: 19-12-2018 Chart Accountants CA Harold Devassy. R, FCA, DISA Partner (M.N. 204549: FRN. 007169S) T.C-9/1306, DHIYA, Opp. Indian Express, Temple Road, Sasthamangalam, Trivandrum-695 010 Tel: 0471-2725104, 2724104, 2723104, Mob: 9846110104, 9447225699 email: remadevassy@hotmail.com SARVA SIIIKSHIA A1111VANSTATE MISSION AUTH1ORITY U.T OF LAKSHADWEEP, KAVARATTI (LSSASMA) UTILISATION CERTIFICATE (GENERAL HEAD) UNDER SSA FOR THE YEAR ENDED 31-03-2018 SI. ST Component SC Component General Component Total No Rs Rs Rs Rs 1 Opening balance at the beginning of the financial year (as on (-)56,99,637.98 (-)56,99,637.98 01-04-2017) 2 Details of funds received during the year 2.1 Government of India Fund received vide sanction No.F.8-2/2017-EE.15 dated 25- 04-2017, Release Order No. PAO/Edu/L&M/Authy/2017- 18/LOA No.24 dated 08-05-2017. 1,000.00 1,000.00 Fund received vide sanction No.F.8-2/2017-EE.15 dated 25- 04-2017, Release Order No. PAO/Edu/L&M/Authy/2017- 18/LOA No.25 dated 08-05-2017. 1,36,000.00 1,36,000.00 Fund received vide sanction No.F.8-2/2017-EE. 15 dated 25- 04-2017, Release Order No. PAO/Edu/L&M/Authy/2017- 18/LOA No.29 dated 08-05-2017. 98,63,000.00 98,63,000.00 Fund received vide sanction No.F.8-2/2017-EE.15 dated 08- 08-2017, Release Order No. PAO/Edu/L&M/Authy/2017- 18/LOA No.63 dated 16-08-2017. 1,97,26,000.00 1,97,26,000.00 Fund received vide sanction No.F.8-2/2017-EE.15 dated 08- 08-2017, Release Order No. PAO/Edu/L&M/Authy/2017- 18/LOA No.64 dated 16-08-2017. 6,000.00 6,000.00 Fund received vide sanction No.F.8-2/2017-EE. 15 dated 08- 08-2017, Release Order No. PAO/Edu/L&M/Authy/2017- 18/LOA No.65 dated 16-08-2017. 2,72,000.00 2,72,000.00 Fund received vide sanction No.F.8-2/2017-EE.15 dated 24- 10-2017, Release Order No. PAO/Edu/L&M/Authy/2017- I M/I.0A NoM.N dalod 26)b 07 30.00 50.00 lund received vide sanction NokF.8-2/2017-1 I.15 dated 24- 10-2017, Release Order No. PAO/Edu/L&M/Authy/2017- 18/LOA No.89 dated 26-10-2017. 4,03,350.00 4,03,350.00 Fund received vide sanction No.F.8-2/2017-EE.15 dated 24- 10-2017, Release Order No. PAO/Edu/L&M/Authy/2017- 18/LOA No.90 dated 26-10-2017. 5,600.00 5,600.00 Fund received vide sanction No.F.8-2/2017-EE.15 dated 29- 12-2017, Release Order No. PAO/Edu/L&M/Authy/2017- 18/LOA No.98 dated 30-12-2017. 1,00,43,500.00 1,00,43,500.00 Fund received vide sanction No.F.8-2/2017-EE.15 dated 29- 12-2017, Release Order No. PAO/Edu/L&M/Authy/2017- 18/LOA No.99 dated 30-12-2017. 1,38,500.00 1,38,500.00 Fund received vide sanction No.F.8-2/2017-EE.15 dated 29- 12-2017, Release Order No. PAO/Edu/L&M/Authy/2017- 18/LOA No.100 dated 30-12-2017. 1,000.00 1,000.00 Fund received vide sanction No.F.8-2/2017-EE.15 dated 29- 12-2017, Release Order No. PAO/Edu/L&M/Authy/2017- 18/LOA No.101 dated 30-12-2017. 56,000.00 56,000.00 2.2 State Share 0.00 0.00 0.00 0.00 3 Total Fund received (SI.No. 2.1+2.2) 4,00,35,850.00 8,050.00 6,08,100.00 4,06,52,000.00 4 Other Receipts / Interest 5,83,336.57 5,83,336.57 5 Total fund available (SI. 1+3+4) 3,49,19,548.59 8,050.00 6,08,100.00 3,55,35,698.59 6 Expenditure (Grant in aid general) 1,75,06,745.00 8,050.00 1,75,14,795.00 7 Balance Available (SI.No. 5-6) 1,74,12,803.59 0.00 6,08,100.00 1,80,20,903.59 1. Certified that out of Rs. 4,06,52,000/- (Rupees Four crore six lakh fifty two thousand only) (ST Component Rs.4,00,35,850.00+ SC Component Rs.8,050.00+ General Component Rs.6,08,100.00 ) grant-in-aid sanctioned during the year 2017-2018 as GOI share, Rs.Nil as state share by Union Territory of Lakshadweep. Rs 5,83,336.57 (Rupees five lakh eighty three thousand three hundred and thirty six and fifty seven paise only) on account of interest earned during the period. 2 RS ,.I .I/ (RUIRTM01N 14n , gv NeVVIly live 111kh 16IVI thoeipa~nMId NeVCII 111nd1red 1111d IIIVIty live only) (S I (Compoiient ks,1,.5,00,74.S.001 SC Component 16.8,050.001 (ienerni Component 1s.Nil) has been utilized tlr the purpose lir which it was sanctioned, Rs. 56,99,637.98 (ST Component) (Rupees fifty six lakh ninety nine thousand six hundred and thirty seven and ninety eight paise only) has been adjusted on account of balance amount of grant-in-aid receivable for the previous year and Rs. 1,80,20,903.59 (One crore eighty lakh twenty thousand nine hundred and three and fifty nine paise) (ST Component Rs.1,74,12,803.59+ SC Component Rs.Nil+ General Component Rs.6,08,100.00) remaining unutilized at the end of the year will be carried forwarded to the next year 2018-19. 2. Certified that we have satisfied ourselves that the conditions on which the grant - in - aid was sanctioned have been duly fulfilled and that we have exercised the following checks to see that the money was actually utilized for the purpose for which it was sanctioned. 1. Statement of Accounts 2. Utilization Certificates 3. Progress report State er irect Secreta d ation) .........Sarva Shiksha Abhbyain SECRETARY o/e..s..dn p Sana StNas biyan State Mission Aut'Otity U.T. OF LAKSH DWEEP UA.trd W[e ERTIFICATE KAVARATr 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. Trivandrum For Devassy & Devassy 19-12-2018 Chartered Accountants CA. Harold Devassy R, FCA, DISA Partner (M.N. 204549:FRN. 007169S) SARVA SHIKSHA ABHIYAN STATE MISSION AUTHORITY U.T OF LAKSHADWEEP, KAVARATTI (LSSASMA) UTILISATION CERTIFICATE (CAPITAL HEAD) UNDER SSA FOR THE YEAR ENDED 31-03-2018 5L ST SC General Total %6 Component Component Component Opening balance at the beginning of the financial Nil Nil Nil year (as on 01-04-2017) Nil Details of funds received during the year Government of India Fund received vide sanction No.Nil Nil Nil Nil Nil State Share Fund received vide sanction No. Nil Nil Nil Nil Nil - Total Fund received (SI.No. 2.1+2.2) Nil Nil Nil Nil A Other Receipts / fund from General head Nil Nil Nil Nil - Total fund available (SI. 1+3) Nil Nil Nil Nil 4 Expenditure (Grants for creation of capital Nil Nil Nil Nil assets) - Balance available (SI.No. 5-6) NIL Nil Nil Nil Certified that out of Rs. Nil ( Rupees Nil) received during the year 2017-2018 as Central and State share, Rs- Nil on account of unspent balance of the previous year. Fopr99t SA) Secreta du ation Sarva Shliksha Abhiyan SECRETARY ep Sva Saha A1 U.T. OF LAKSHA WEEP UA'1 i 9ERTIFICATE KAVARATTI e verified the above statement with the books and records produced before us for our ierification and found the same has been drawn in accordance therewith. Trivandrum For Devassy & Devassy 19-12-2018 Charm Accountants CA. Harold Devassy R, FCA, DISA Partner (M.N. 204549:FRN. 007169S) 4 SARVA SHIKSHA ABHIYAN (SSA) LAKSHADWEEP SARVA SHIKSHA ABHIYAN STATE MISSION AUTHORITY, KAVARATTI UT OF LAKSHADWEEP, KAVARATTI- 682 555. BALANCE SHEET AS ON 31-03-2018 CURRENT YEAR PREVIOUS YEAR LIABILITIES Schedule No Amount Rs. Amount Rs. i Fund Pund received from Govt. of India (a) SSA (b) NPEGEL cund received from State Govt. (a) SSA (b) NPEGEL tterest (a) SSA (b) NPEGEL Others =aid from State Govt as advance 16,500,000.00 21,000,000.00 Excess of income over expenditure 1 19,945,927.59 C a liabilities EMD Repayable 2 20,000.00 20,000.00 Total 36,465,927.59 21,020,000.00 ASSETS Amount Rs. Amount Rs. Fued Assets 3 Computer & Printers 1,568,529.00 1,568,529.00 urniture 145,488.04 145,488.04 Olther Equipments 211,006.96 211,006.96 its 4 Deposit with others 3,000.00 3,000.00 5 Advance for Expenses 16,160,220.00 4,734,410.00 of expenditure over income 6 3,774,613.98 Clsing Balance at SPO Cash at bank 18,377,683.59 10,582,952.02 Zash in hand Total 36,465,927.59 21,020,000.00 Vide our report of even date attached FORDEVASSY&DEVASSY CHARTERED ACCOUNTANTS STAfR tId)tIr47 (SSA) Sarva Shiksha Abh,van1 Paceivatshad HAROLD DEVASSY.R, FCA, DISA =ae: 19-12-3AArjtti PARTNER (M.N. 204549, FRN. 007169S) //f .. . . . . . . . . . . SARVA SHIKSHA ABHIYAN LAKSHADWEEP SARVA SHIKSHA ABHIYAN STATE MISSION AUTHORITY, KAVARATTI UT OF LAKSHADWEEP, KAVARATTI - 682 555. SCHEDULES FORMING PART OF BALANCESHEET AS AT 2018 Amount Rs. Amount Rs. Schedule - 1 Excess of income over expenditure Excess of income over expenditure during the year 23,720,541.57 Less Excess of expenditure over income asper last Balance Sheet 3,774,613.98 Closing Balance - 31-03-2018 19,945,927.59 Schedule - 2 EMD Payable Opening Balance 20,000.00 C4osing Balance - 31-03-2018 20,000.00 Schedule - 3 Fixed Assets Computer & Printer Opening balances 1,568,529.00 E sing Balance - 31-03-2018 1,568,529.00 Shedule -4 posits posits with others ning balances 3,000.00 Closing Balance - 31-03-2018 3,000.00 Furniture Opening Balances 145,488.04 Closing Balance - 31-03-2018 145,488.04 Other Equipments Opening Balances 211,006.96 sing Balance - 31-03-2018 211,006.96 r,z o"... SARVA SHIKSHA ABHIYAN LAKSHADWEEP SARVA SHIKSHA ABHIYAN STATE MISSION AUTHORITY, KAVARATTI UT OF LAKSHADWEEP, KAVARATTI - 682 555. SCHEDULES FORMING PART OF BALANCESHEET AS AT 2018 As on 31-03-2018 As on 31-03-2017 Amount Rs. Amount Rs. SCHEDULE -5 Advance for Expenses Advance to New Teachers Salary 996,600.00 Advance to BRC / RP Salary 352,000.00 Advance to BRC / RP's for CWSN 80,000.00 Advance for Data Entry Operator BRC 39,000.00 Advance for Accountant BRC 45,000.00 Advance for MIS Coordinator BRC 45,000.00 Advance to CRC Salary 198,000.00 Advance to contigent Grant CRC 10,000.00 Advance for Meeting TA CRC 36,000.00 Advance for SC/ST Education 944,880.00 Advance for Minority Children 958,400.00 Advance for Girls Education 1,065,000.00 Advance to computer education 8,824,150.00 3,851,550.00 Advance for Urben Deprived Children 1,701,930.00 800,000.00 Advance for management cost 199,510.00 Advance for LEP 540,200.00 51,016.00 Advance for teachers training 120,650.00 Advace for Community Training 10,104.00 Advace for Community Mobilisation 13,900.00 11,740.00 16,160,220.00 4,734,410.00 SCHEDULE -6 Excess of Expenditure over income Excess of expenditure over Income for the year 5,102,591.37 Less : Opening balance as per last Balance Sheet - Excess of income over expenditure. Less: Excess of income over expenditure during the year 1,327,977.39 Closing Balance - 31-03-2017 3,774,613.98 r Aw lo, BW "MMHINA XEIYAW (WUAj - LAKSHADWEEP SARVA SHIKSHA ABHIYAN STATE MISSION AUTHORITY, KAVARATTI UT OF LAKSHADWEEP, KAVARATTI -682 568. CONSOLIDATED INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31-03-2018 CURRENT YEAR AMOUNT PREVIOUS CURRENT YEAR AMOUNT PREVIOUS EXEDTR c GnrlYEAR INOEGnrlYEAR ST Component Co G n Total AMOUNT INCOME ST Component SC Component Gent Total AMOUNT EXEDTUE S RCmen Cmponent C 0pnn RempnRn Component s R R Rs Re Rs Rs Rs By Teacher salary 7,228,312 00 7,228,312 00 9,659,458,00 Fund received from Govt. of India By BRC 3,434,465.00 3,434,465.00 4,857,092.00 (a) SSA 40,035,850.00 8,050.00 608,100.00 40,652,000.00 23,987,000.00 By CRC 1,606,970 00 1,606,970.00 1,959,683.00 (b) NPEGEL By IED (CWSN) 379,000.00 379,000.00 317,410.00 By Urban Depnved Children 26,070.00 26,070.00 61,60000 Fund received from State Govt. By SC/ST Education 297,070.00 8,050.00 305,120.00 (a) SSA By Minority Chldren 291,600.00 291,600.00 (b) NPEGEL By Girls Education 185,000.00 185,00000 By Computer Education - 2,496,782,00 interest By Teacher Grant 340,500 00 340,500 00 340,500.00 (a) SSA 583,336.57 583,336.57 279,496.39 By School Maintenance Grant 420,000 00 420,000 00 420,000 00 (b) NPEGEL By Management Cost _ 2017-18 2,077,364.00 2,077,364.00 2,321,146r00 2016-17 39,434.00 39,434.00 , , By LEP 203,800.00 203,800.00 By Reaarch & Evaluation - 9,950.00 By School Grant 324,000.00 324,000.00 324,000 00 By Teacher Training 490,060.00 490,880 00 45,230 00 By Community Training 77,000.00 77,000.00 65,816 00 By Community Mobilization 86,100.00 86,100.00 59,85200 Excess of income over expenditure - carried over to Balance Sheet 23,720,541.57 608,100.00 24,328,641.57 1,327,977.39 TOTAL 41,227,286.57 8,050.00 608,100.00 41,843,436.57 24,266,496.39 TOTAL 40,619,186.57 8,050,00 608,100.00 41,235,336.57 24,266496.39 Vide our report of even date attached FOR DEVASSY & DEVASSY CHARTP COUNTANTS STATE PROJET c Director Sarva ShikSha Abhiyan Place: Kevalatti jor, kiitht) Ni HAROLD DEVASSY.R, FCA, DISA Piece:lli Kayo StaePARTNER (M.N. 204549, FRN. 007169S) U T of Lakshadweep SARVA SHIKSHA ABHIYAN (SSA) LAKSHADWEEP SARVA SHIKSHA ABHIYAN STATE MISSION AUTHORITY, KAVARATTI UT OF LAKSHADWEEP, KAVARATTI - 682 555. CONSOLIDATED RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31-03-2018 CURRENT PREVIOUS CURRENT PREVIOUS RECEIPTS YEAR YEAR PAYMENTS YEAR YEAR AMOUNT AMOUNT AMOUNT AMOUNT Rs Rs ______________ Rs Rs To Opening Balances: Cash at Bank 10,582,952.02 6,071,438.63 By Teacher salary 7,228,312.00 8,787,458.00 Cash in Hand By BRC 3,434,465.00 4,257,730.00 By CRC 1,606,970.00 1,779,683.00 To Fund from Government of India 40,652,000.00 23,987,000.00 By IED (CWSN) 379,000.00 317,410.00 To Fund from StateGovernment (Repayable) 4,500,000.00 By Urban Deprived Children 26,070.00 By SC/ST Education 305,120.00 To Bank Interest Received By Computer Education 2,496,782.00 From SPD Bank Account 531,782.96 203,302.33 By Minority Children 291,600.00 From BRCs & CRCs Bank Account 50,916.61 76,194.06 By Girls Education 185,000.00 Penal interest collected 637.00 By School Maintenance Grant 420,000.00 420,000.00 By Management Cost 2,077,364.00 2,301,146.00 To Refund of Advances 61,379.00 By LEP 203,800.00 2015-16 By School Grant 324,000.00 324,000.00 2016-17 43,426.00 By Teacher Grant 340,500,00 340,500.00 By Teacher Training 490,060.00 By Community Training 77,000.00 65,816.00 By Community Mobilization 86,100.00 59,852.00 Refund to Department of Edn 4,500,000.00 By Refund of Performance Guarantee 100,000.00 By Unsettled Advances 11,508,670.00 3,065,985.00 By Closing Balances Cash at Bank 18,377,683.59 10,582,952.02 Cash in Hand TOTAL 51,861,71459 34,899,314.02 TOTAL 51,861,714.59 34,899,314.02 Vide our report of even date attached FOR DEVASSY & DEVASSY State Project Director CHAR NTANTS STATE .... ......) ... .... - ~Shle Mksior. Authod:\. .,I" Place: Kavaratti. ',va .i HAROLD DEVASSY.R, FCA, DISA Date: 19-12-2018 PARTNER (M.N. 204549, FRN. 007169S) SARVA SHIKSHA ABHIYAN LAKSHADWEEP SARVA SHIKSHA ABHIYAN STATE MISSION AUTHORITY, KAVARATTI CONSOLIDATED ANNUAL FINANCIAL STATEMENT FOR THE YEAR ENDED 31-03-2018 State:UT of Lakshadweep Year Ending : 31-03-2018 SOURCE & APPLICATION (Rs. In lakhs) Opening Balance SSA NPEGEL TOTAL (a) Cash in Hand (b) Cash at Bank 105.83 105.83 Total 105.83 105.83 Source (Receipt) (a) Funds received from Government of India 406.52 406.52 (b) Funds received from State Government - - (c) Interest 5.83 5.83 (d) Refund 0.43 0.43 (e) EMD Repayable - TOTAL Receipts 412.78 412.78 Approved AWP&B Expenditiure Application (Expenditure)ditiure Variance (Expenditure) including incurred Spill over (a) Teacher salary 125.70 72.28 53.42 (b) BRC 78.46 34.34 44.12 (c) CRC 25.74 16.07 9.67 (d) IED (CWSN) 4.50 3.79 0.71 (e) SC/ST 12.50 3.05 9.45 (f) Computer Education 50.00 - 50.00 (g) Girls Education 12.50 1.85 10.65 (h) Minority 12.50 2.92 9.58 (i) Urban Deprived Children 12.50 0.26 12.24 (j) School Maintenance Grant 4.20 4.20 - (k) Management Cost 41.00 20.77 20.23 (1) LEP 7.44 2.04 5.40 (m) Research & Evaluation 0.64 - 0.64 (n) School Grant 3.24 3.24 - (o) Teacher Grant 3.41 3.41 (0.01) (p) Teacher Training 10.42 4.90 5.52 (q) Community Training 0.77 0.77 - (r) Community Mobilization 1.00 0.86 0.14 TOTAL 406.51 174.75 231.76 Other Payments Refund to Dept of Education (UT) 45.00 TOTAL 45.00 Vide our report of even date attached FOR DEVASSY & DEVASSY CHARTERED ACCOUNTANTS STATE I9E MOECTqRSA) lace: ka. d0e DEVASSY.R, FCA, DISA Date 9 PA TNJR (M.N. 204549, FRN. 007169S) SARVA SHIKSHA ABHIYAN LAKSHADWEEP SARVA SHIKSHA ABHIYAN STATE MISSION AUTHORITY, KAVARATTI CONSOLIDATED ANNUAL FINANCIAL STATEMENT FOR THE YEAR ENDED 31-03-2018 State:UT of Lakshadweep Year ending: 31-03-2018 (Rs. In Iakhs) ADVANCES (a) Teacher salary 9.97 (b) BRC 5.61 (c) CRC 2.34 (e) Computer Education 49.73 (f) Urban Deprived Children 9.02 (g) SC/ST Children 9.45 (h) Minority Children 9.58 (i) Girls Education 10.65 (j) Management Cost 1.99 (k) LEP 5.40 (1) Research & Evaluation 0.00 (m) Teacher Training 1.21 (n) Community Mobilisation 0.14 TOTAL 115.09 CLOSING BALANCE (a) Cash in hand NIL (b) Cash at Bank 183.78 TOTAL 183.78 Vide our report of even date attached FOR DEVASSY & DEVASSY CHARTERED ACCOUNTANTS %E PR0WCMI%RETOR (SSA) Sarva Shilksha Abhlyjn Pi:aattiadweep SaS HAROLD DE SY.R, FCA, DISA Date: 19 PARTNER (M.N. 204549, FRN. 007169S)