TELAN ANA SARVA SHIKSHA ABHIYAN (ISSA) AUDIT REPORT FOR FY 2017-18 H.O.: H.No. 6-1-85/4, SaiFabad, Hyderboad - 500 004 Phone: 040-2321533, 2231533 B.0,: Fiat No. FF3 H. No. 40-6-2, Gorleti Apartre !nts. Kardari Hotel Street, Krishna Nagar. ljyarwada- 520 010 To The State Project Director, Telangana Sarva Shiksha Abhlyan Society, Telangana Hyderabad. INDEPENDENT AUDITOR'S REPORT Report on the Standalone Financial Statements We have audited the accompanying Financial Statements of Sarva Shiksha Ahhiyan, being implemented by Telangana Sarva Shiksha Abhlyan Society which comprise the Consolidated Balance Sheet as at 31st March 2018, the Consolidated Income and Expenditure Statement and the Consolidated Receipts and Payments Account for the period then ended and a summary of significant accounting policies and other explanatory information. 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, financial performance in accordance with the accounting principles generally accepted in India. This responsibility includes maintenance of adequate accounting records in for safeguarding the assets of the Society for preventing and detecting frauds and other irregularities, section and application of appropriate 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 statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. Auditors' 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. These 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 judgments, 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 controls relevant to The State Project Office and The District Project Offices preparation and fair presentation of the financial statements in order to design audit procedures i.e. appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by the management, as well as evaluating the overall presentation of the Financial Statements. We have conducted the audit of State Project Office and Eleven District Project offices and 1/3rd of Sub district units of (Adilabad, Jagityal, Karimnagar, Kumarambheem, Mancheriyal, Medchal, Nirmal, Peddapalli, Rajanna Siricilla, Rangareddy and Vikarabad Districts) PAN AADFB5507C, GST No. 36AADFB5507C1ZZ E-mail: balajnaduandco@gmail.cor baiafiaiduandcoa ahoo .in We believe thar the audit evidence we have obtained is sufficient and appropriate to provide a basis for audit opinion. Opinion In our opinion and to the best of our information and according to the explanations given to us, the financial statements read with notes on accounts and Management Letter give the information required in the manner so required and give a true and fair view in conformity with the accountin,, princ:ies generally accepted in India: a) In the case of the Consolidated Balance Sheet, of the state of affairs of the Sarva Shiksha Abhiyan Scheme implemented by Telangana Sarva Shiksha Abhiyan Society as at 31st [vlarch 2018 and b) In the case of the Consolidated Income and Expenditure Statement of the Excess of Income over Expenditure of the Sarva Shiksha Abhiyan Scheme implemented by Telang 'oarvn Shiksha Abhlyan Society for the period ended on that date. c) In the case of the Consolidated Receipts and Payments Account of the receipts and payments of Sarva Shiksha Abhiyan Scheme implemented by Telangana Sarva Shiksha Abhiyan Society for the period ended on that date. We report thwit: a) We ha'ebminee all the information and explanations, which to the best of our knowledge end belief were necessary for the purposes of our audit; b) In our .inion, proper books of accounts as required by law have been kept by the State Projeci Office and the District Project Offices so far as appears from our examination of those books; c) The Balance Sheet, the Income and Expenditure Statement and Receipts and Payments Account dealt with by this report are in agreement with the books of account. d) During the year one third of sub - district units which have received more than Rs.1 Iakh of Sarva Shiksha Abhiyan funds were covered by Audit. e) No Cornmrents were made in the previous year auditors' report. For Balajinaidu i Co., Chartered accou1L[ants Firm Regn. No: 0066765S . 8 aji Na d art er Membership Ho: 022245 Place: Hyd e!,b od Date:" q q o H.O. H-N. 6-t-85/4, Saifabad Hyderabad - 500 002. Phone: 040-23241533, 23231533 B.O. Flai No. FF3, H- No. 40-6-2. Gote- Apartment Kad ari Hotel Street, Krihna Nagar, Vijiaywada 520 010 PROCUREMENT AUDIT CERTIFICATE This is to certify that we have gone through the procurement procedure followed by State Project Office and District Project Offices of Telangana Sarva Shiksha Abhiyan Society for Sarva Shiksha Abliyan Scheme, Telangana Based on audit of the records of State Project Office and District Project Offices of Telangana for the period 01.04.2017 to 31.03.2018, we are satisfied that the procurement procedure prescribed in the Manual on Financial Management and Procurement under SSA has been followed. The following deviations were observed: Amount involved SL.NO: Detals Deviations (declared as mis - procurement) 1 NIL NIL NIL For Balajinaidu & Co., Chartered accountants Firm Regn. No:006676S f'ai Naidu Partner Membership No: 022245 Place: Hyderabad Date: 21 k PAN AADFB5507C, GST No.: 36AADFB5507C1ZZ, E-mail balajinaiduandco@gnail.com / balaiinaiduandco@yahoo-in T SSA SOCIETY SARVA SHIKSHA ABHIYAN SIGNIFICANT ACCOUNT POLICIES AND NOTES ON ACCOUNTS Significant Accounting Policies: 1. The accounts have been prepared on historical cost convention method and on a going concern basis. 2. Revenues are recognized and Expenses are accounted for on cash basis even though MHRD (GOI) directions are explicit that Mercantile System has to be adopted. Notes on Accounts: 1. Advances were adjusted based on receipt of utilization certificates/statement of expenditure. 2. Grants received from GO1 / GOTS for all the schemes were taken to the credit of Sarva Shiksha Abhiyan directly as specific amount was not allocated by GO / GOTS to KGBV Scheme. Thus transfers to KGBV scheme by SSA were need based. 3. An amount of Rs. 3,71,74,596/- spent on Construction of SIEMAT building was not yet capitalized as the land on which the building was constructed was not yet transferred to the Society by Govt. 4. Embezzled amount of Rs. 18,99,703/- on Assets Side of the Balance Sheet represents money receivable from the accused persons who were charge sheeted and whose properties were attached. Criminal proceedings are pending before VI Add]. Chief Metropolitan Magistrate, Hyderabad. 5. Paisa have been rounded off to the nearest rupee. For Balajinaidu & Co., Chartered Accountants Firm Regn. No:006676S tfBal4 Naidu Partner Membership No: 022245 Place: Hyderabad Date: 2 W ofol7 TELANGANA SARVA SHIKSHA ABHIYAN SOCIETY SARVA SHIKSHA ABHIYAN CONSOLIDATED RECEIPTS & PAYMENTS ACCOUNT FOR THE PERIOD 01.04.2017 TO 31.03.2018 Amount Amount Reepty___ (Rs) I-Payments (Rs) - To ol.New Schools Cash at Banks 1,511,642,092 02.Residential Schools for specitic cateory of children 32.020,001 ash on hand 3,505 03.Residential Hostels fr seiic categor of children 12,583,956 FundTrfnonort]Lscuri Facility 32,901,625 FundsfonsGov i3,964,587.400 06.S e lTrai-in rmanstreaminof Out of School Children 22,172,546 O7.Free Text Books 2,302,018 F f G3,435,020,601 08.Provisian of 2 sets of Uniforms 61,761,984 10-New Teachers Salar' 1,016,200 II.Training _ 35,679,684 12.Acadamic Support through Block Resource Centre URC 5,780,71 B r87,426,539 13.Acadamic Support through Cluster Resource Centres 169,938 14.computer Aided education in UPS under innovation 327,470 eteceiv ofU nt Amounts 2,002,167 18.Research,Evaluation,Mronitoring & Supervision 242,966 Rent Received from Auditoriunm &6 APEWIDC 78,000 20.nterven utions for CVSN 48,392,199 - 21-tnnovations nead 1,.128,890 Other Recei ts 9,550,039) 21SNIC/PRI Training20683 Receipts From Chief Planning Offcer 2,458,038 23Civil Works Construction 40,87 Fds From District Collector- Others 24P ct Management 251,7,728 Sale of Tender Forms 316,528 26 KGBV 29,73,91 Sale of old news a Lers 5,373 FundsTransferred to KGBV- SPO 2,299,293,375 Cnocisl Bancing Fund 11,112,500 Funds From KGtBi 3,959,218 Loans and Advances 1,824,837,234 Donations 6,399,000 Releases To DPOs 3,194,585,619 Rent received from TSEWIDC 399,383 PS & QC Charges 863,902 Earnest Mone De Dosit 5,303,157 Sus ense 106,630 Funds To KGBV Non-Recurrin- DOs 418,548 Funds From Other Schemes- i0,000 Funds Transfered From RGBV Recurrin -DPOs 11,730,953 Futher Security Deposit 14,478 Duties & Taxes 7,501,975 Sala Deductions 15,930,689 Closing Balances: Cash at Banks 1,118,487,912 Cash on Hand 3,505 TOTAL 9,065,679,102 TOTAL 9,065,679,102 As per our report of even date For TSSA Society For Balaiiaaidu & Co., Chartered Accountants Firm Regn No:006676S Partner Membership No: 022245 Place: Hyderabad Date: L TELANGANA SARVA SlIlKSHiA ABIMlYAN SOCIETY SA RVA SITKSIIA ARI IVAN CONSOLIDATED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED ON 31,032018 ForThe Yeer For The Year Ended For The Year Ended For The Yer EXPENDITURE Ended On On INCO3E On Ended On 3103.2018 31.03,207 31,03.2018 31,03.2017 (R3) (Rs) (Rs) (Rs) I. New Schols- Grants received from GO] 3,964,587,400 4,177,609,50 2. Residentiel Schools for specific category of children 31,524,454 6,869,29 3. Residential lostel for specilic Category of Children 11,752,661 21987,532 Grants received from GOTS 3,435,020,601 7,635,816 831 4. Transport/Escort Specility 34,521,884 1008 ,55 S. Reimbursement of Fee against 25% admissin under Section 12(1)(c) of RTE Act 2009 (Entry Level) subject to upper limit of 20% of AWP& B guidelines issued by NITRD . 6. Special Training for Main Streaming of out of school children 33,240,091 33,31 ,629 7. Free text books 2,730,522 266,600 Interest Received 87.426,539 37,491.612 8. Provision of2 Sets of Uniforms 1,173.814,884 802,404,494 Miscellafeous Receipts 27,856,729 519,930096 10. New Teacher Salary 199,419,695 7,382,243,706 i1. Training 80;246,195 29.993.251 12. Acadanic Support through Block Resource Center/URC 339,825,985 270,050,877 13. Acadamic Support through Cluster Resource Center 401,238,781 296,060,030 14.Computur Aided Education in UPS 71,410,882 32.500 16. Teachers Grant 41,28663 72,397 17. School Grant 159,319,638 394,556,703 - - Total SSA -Income 7,514,891,269 12,370,848,039 19. Maintenance Grant 706,430,730 490,572,583 20. Interventions for CWSN 69,142,776 56,313.680 21. Innovation Head 1,725,384 4,565,501 22. SNlC/PRI Training 6,212,186 5,780,244 23. Civil works Constructions 1a86,142336 650,967,218 24. Project Management 414,176,823 390,910,335 24.D2 LEP 2 1325,210 - 24.03 Community Mebilization 23,377,048 25 State Component 109,616,670- 25.02 RENIS 7,204,637 213,955 Total SSA Expenditre 5228,428,035 10,838,180,299 Excess of Income over Expenditure 2,286,463,234 1,532.667.740 TOTAL 7514489169 12370,848039 TOTAL 7,514,891269 12,370,848,039 As per our report of even date For TSSA Society For Balajinaidtn & Co., A Chartered Accountants ., Firm Regn No 06676S raiNai Partner Per hership No: 022245 Place :Ryderabad С� � г*у �7 ....... 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С'+ й �. С а_ � Су С -+ н� � .. � 4i � й С. R.�''.r � `�� � ��j `ге.' � г:ь ы, � � °'а ++ н i! � С1 �` � U � ьJ ' � � � � ... W �_: (7 � t� .� U С1 :хэ С7 � у А I TELANGANA SARVA SHIKSHA ABHIYAN SOCIETY SARVA SHIKSHA ABHlYAN Activity wise Expenditure Statement of SSA For The Period 01.04.2017 to 31.03.2018 (Rs. In Lakhs) Financial Year S.No Expenditure By Activity 2017-18 01 New Schools 02 Residential Schools for specific category of children 34, 54 73- -Residential Hostel for specific category of Children 11,752,661 04 Transport/Escort Specility 34,521,884 06 Special Training for Main Streaming of out of school children 33,240,091 07 Free text books 2,730,52i 08 Wovision of 2 Sets of Uniform 1,173,814,884 10 New Teacher Salary 199,419,695 ill Training 80,246,196 12 Acadamic Support through Block Resource Center[URC 339,825,985 13 Acadamic Support through Cluster Resource Center 401,238,781 14 Computer Aided Education in UPS 71,410,882 16 Teachers Grant 41,028,663 17 School Grant 159,319,638 18 Reaserch & Evaluation, Monitoring & Supervision - 19 Maintenance Grant 706,430,7 0 20 Interventions for CWSN 69,142,776 21 Innovation Head 1,725,384 _2 , SMC/PRJ Training 6,212,186 23 Civil works Constructions 1,286,142,236 24 Prqject Management 414,176,823 24.02 LEP 21,325,210 24.03 Community Mobilization activities (up to 0.5%) 23,377,048 25 State Component 109,616,670 25.02 REMS 7,204,637 Total Expenditure on SSA Activities 5,228,428,035 25 NPEGEL 0.00 26 KGBV 2459453980.15 TOTAL 7,687,882,016 For Balajinaidu & Co., Chartered Accountants Firm Regn No:006676S Balaji aidu For T SSA Society, Partner Membership No - 022245 Place . Hyderabad Date . SARVA SHIISIIA AFBH[YAN Consolidared Financial Statenent for Ile perd 01.04.2017 to 31.03.2018 (Rs in Lakhs) Stale: Telangana Period Ending : 01.042017 Ta 3l032018 SOURCE & APPLICATION SSA SSA KGBV TOTAL SOpernmip Ban (al Cash and Bank Ralances 15,11646 1440.43 16,556.89 Total 15,116.46 1,440.43 16,556.89 2(a)KSource (Receipt) (b) Funds Received fromt, Govemen O d. 39,645.87 39,645.87 (c) Punds Received fronj State Gove nta 34,350.21 34,350.21 (d} nEresi 874.27 256.10 1,030.36 278.57 15.50 294.07 Total Recipts 9,265.37 1,612.03 91,877.40 Approved AWP&B Expenditure Expendirure Application (Expeiditure) incluing Spill over ineurred ' incurred* Savings 01 Opening of New Sciools 0.00 0.130 02 Residenial Selools far specific category af ebil d2r 1776.08 345.24 1,430.84 03 Residettial HsRel for specific category of children 590.30 11753 472.77 04 Transport/Escort FaciljEv 528,57 345.22 183.35 6 Special Training for Mainstreaming of 0SC 224196 332.40 1,909.56 7 Froe Text Books 4328.83 27.31 4,30152 8 Provision of 2 sets of Uniforms 8599.49 11738.15 (3,138.66) Il New Teachers Salar 105237.86 1994.20 103,243¯66 11 Tining 2151.82 802.46 1.349.36 12 Academie Support ihrough Block Re5ource Centre! URC 5474.82 3398.26 2,076.56 Il Academic Suppri through Cluster Resource Centre-s 4164.93 4012.39 152.54 14 Computer Aided Education in UPS under Innovation 1550,00 714,11 835.89 15 Librarics 0.00 0.00 16 Techers Grant 496.77 410.29 86,48 17 S5e11oa1 rm 1827.88 1593,20 234.68 19 ane Grant 2183.03 7064.31 (4,881.28) 20 Int-rentions for CWSN 99333 691.43 211.90 21 Innovation Hrad up to Rs- 50 lakh E"jlstr district 17,25 1,532.75 22 SMCPRI Training 518.94 62.12 456.82 23 Civil Works Construrtion 27233.12 12861.42 14,371.70 24 1Man agenemn 5178.00 4141.77. 1,036.23 24.02 LEP 3697.80 213.25 3^4855 24.03 Community Mobilization activies (up to 05%) 984.00 233.77 750.23 25.01 STATE. COMPONENT 3059.00 1096,17 1,953.83 2502 REMS 389.16 72.05 317.11 Sub Total-SA ssx 184,656.69 52,284.28 132,372,41 Total - SSA 184,656.69 52,284,28 132,372.41 (x KGBV -CIVIL WOROKS(CAPITA L) 9,18000 2791.46 6,388.54 (y) ,KGBV-ÅIAINTENANCE (GENERAL) 25797.99 21803.08 3,994.91 Grand Total 219634.68 24594,54 Closing Ralan ce (a) Cas in hand .08 b) Cas at Bank 2047.59 13,232.47 Total11,18491 2047.63 1323255 Note: * Expeinditure which is over and above the AWP&B was me out of additi onal grants roecived from GOTS. For Balajinaidu & Co, 1, SS Charered Acrountants Firnm Regn. No.:006676S & -,[ 011 G alaji Naido ,é.Lö>.Sc ,ofT $Mla Menbership No.022245 Plae: Hyderabad Date: --,-: : - rv- 1 с�Ч � о �..., � � . �. . � ® as °rn т � � ы с � м ©: м �®.. а ,� ,_ � � . О `"�'. °� � k- - г- ` г'1 � ., - � N t,� _�I �° • м- . т � аа , � г � -. , LL !JJ б b q к ш � � ш а ш и Н ,� т i�c С! ..У 11 � '� � � � - � � � =5 � о �' � а � 0 � т Г-. 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Ф. �''_, д' . а f�ч = •д й ^ � .,. ❑ � � � О ^мТ L 4 i'.. �i � � , L W V С{° 4 � � �р ( L3 /ц '4 F �с � � � а-_._- .......... о � о '° � i а. `а К � � т.1 F. СУ ( � KO,: HJ110, 6 1/4 Saffabad, Hyderabad - 500 004 lone: 040-232415301, ?323'F533 B.O.- Flat No. -F,3, H- No 40-6-2, Got eti ApartrTicrits, Kandarl Hotel Street, Krishna Nagai, V tj P y z a i a 5 2 cj n rj To The State Project Director, Telangana Sarva Shiksha AbhiVan Society T e angan a Hyderabad. INDEPENDENT AUDITOR'S REPORT Report on the Standalone Financial Statements We have audited the accompanying Financial Statements of Kasturba Gandhi Balika Viclyalaya being implemented by Telangana Sarva Shiksha Abhiyan Society which comprise the Consolidated Balance Sheet as at 31st March 2018, the Consolidated Income and Expenditure Statement and the Consolidated Receipts and Payments Account for the period then ended and a summary of significant accounting policies and other explanatory information. ManagemenVs 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, financial performance in accordance with the accounting principles generally accepted in India. This responsibility includes maintenance of adequate accounting records in for safeguarding the assets of the Society for preventing and detecting frauds and other irregularities, section and application of appropriate 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 statements that give a true and fair view and are free from material misstaiement, whether due to fraud or error. Auditors' 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. These 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 judgments, 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 controls relevant to The State Project Office and The District Project Offices preparation and fair presentation of the financial statements in order to design audit procedures i.e.. appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by the management, as well as evaluating the overall presentation of the Financial Statements. We have conducted the audit of State Project Office and Eleven District Project offices and 1/3 rd of Sub district units of (Adilabad, Jagityal, Karimnagar, Kumarambheem, Mancheriyal, Medchal, Nirmal, Pedclapalli, Rajanna Siricilla, Rangareddy and Vikarabad Districts) PAN AADFB5507C. GST No.: 36AADFB5507CI ZZ, E-m@il balaiinaiduandco@gmaii,com ba1ajinaicju@ndco@yahoo. in We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for audit opinion. Opinion In our opinion and to the best of our information and according to the explanations given to us, the financial statements read with notes on accounts and Management Letter give the information required in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India: a) in the case of the Consolidated Balance Sheet, of the state of affairs of the KGBV Scheme implemented by Telangana Sarva Shiksha Abhiyan Society as at 31, March 2018 and b) In the case of the Consolidated Income and Expenditure Statement of the Excess of expenditure over income of the KGBV Scheme implemented by Telangana Sarva Shiksha Abhiyan Society for the period ended on that date. c) In the case of the Consolidated Receipts and Payments Account of the receipts and payments of KGBV Scheme implemented by Telangana Sarva Shiksha Abhiyan Society for the period ended on that date. We report that: a) We have obtained all the information and explanations, which to the best of our knowledge and belief were necessary for the purposes of our audit; b) in our opinion, proper books of accounts as required by law have been kept by the State Project Office and the District Project Offices so far as appears from our examination of those books; c) The Balance Sheet, the Income and Expenditure Statement and Receipts and Payments Account dealt with by this report are in agreement with the books of account. d) No Comments were made in the previous year auditors' report. For Balajinaidu'& Co., Chartered accountants Firm Regn. No: 006676S B a Ii Niu Partner Membership No: 022245 Place: Hyderabad Date: 9-9 (o1 2C c g T SSA SOCIETY KG BV SIGNIFICANT ACCOUNT POLICIES AND NOTES ON ACCOUNTS Significant Accounting Policies: 1. The accounts have been prepared on historical cost convention method and on a going concern basis. 2. Revenues are recognized and Expenses are accounted for on cash basis even though MHRD (GOl) directions are explicit that Mercantile System has to be adopted. Notes on Accounts: 1. Advances were adjusted based on receipt of utilization certificates/statement of expenditure. 2. Grants received from GOI / GOTS for all the schemes taken to the credit of Sarva Shiksha Abhiyan directly as specific amount was not allocated by GOI / GOTS to KGBV Scheme. Thus transfers to this scheme by SSA were need based. 3. Embezzled amount of Rs. 84,15,614/- on Assets Side of the Balance Sheet represents money receivable from the accused persons who were charge sheeted and whose properties were attached. Criminal proceedings are pending before VI Addl. Chief Metropolitan Magistrate, Hyderabad. 4. Paisa have been rounded off to the nearest rupee. For Balajinaidu & Co., Chartered Accountants Firm Regn. No:006676S .B I aji Naidu Partner Membership No: 022245 Place: Hyderabad Date: P g, KASTURBA GANDHI aALIKA VIDYAL,Y TELAN%GANA SARVA SH-IKSI-IA AHVNSOITy CONSOLIDAIED RECEIPTS & PAYMENTSACCOUNT FOR THE PERIOD 01.04.2017 TO 31-03-2018 For The Year Ended For The Year Ended RECEIPTS on 31.03.2018 PAYMENTS on 31.03.2018 (Rs) (Rs) Re air & Maintainance 216,306 Cash at Bancs: 26 KGBV-Civil Works 60,488,235 Cash at Banks Cash on Hand 4,612 26.06 furniture /E uienent 2,830,266 26.08 Bedding 1,499,57 Bank Interes t 15,609,577 26.10 Maintenance Per Child Per Month A Rs. 1500/- 33,638,415 Recei (Of Un-s entAmounts 31,586 26.11 Sti end Per Child Per MonthO. Rs.100/- 141,800 26.12 Supplementary TLM, Stationery and Other Other Reei t 334,527 Educational Material 574,522 Sale of tender Forms 1,305,578 26.13 Salaries 974,58 Funds Received From RVI 4,765,926 26.14 S cific Skill Trainin (Life Skill Trainin1 71,032 Funds Received from SPO 210,163,531 26.15 Electricit mnater (Lfe 19,407 Funds from Works Director 146,786 26.16 1Mdical Care/Cont9ienes Q Rs.750/- Per Child 2,604,455 Funds received from Collector 364,000 26.17 Maintenance 23,200,629 Funds received from KGBV Recurrin 12,985,600 26.18 Miscellaneous 688,023 EMD & FS 3,617,327 26.19.Pre arato Cam s 2,050 26.20 P.T.A/School Functions 50,632 Funds from'SSA11,924802 26.21 Provision of Rent 170,000 26.22 Ca acity Buildin 107,862 Loans and Advance (Asset) 13,957,144 Income Tax Deductions 8,406,272 Duties & Taxes 817,093 Uniform 690,980 Bank char es 28,998 Funds receivcd from KGBV Non Recurrin 2,011,600 Funds received from CPO 311,013 Funds Released to districts 6,261 Funds TO SSA 31,351,452 Closing Balances: Cash at Banks 204,759,295 Cash on Hand 4,612 TOTAL 405,292,587 TOTAL 405,292,587 As per our report of even date For Balajinaidu & Co:,A Chartered Accountants For T SSA Society Firm Regn No:06676S 0 C i aljiN u Ki, of' TelAnga q Membership No:022245 KASTURBA GANDHI BALIKA VIDYALAYA TELANGANA SARVA SHIKSHA ABHJYAN SOCIETY CONSOLIDATED INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED ON 31-03-2018 EXPENDITURE 31.03.2018 31.03.2017 INCOMES 31.03.2018 31.03.2017 KGBV RECURRING Rs) (Rs) 26. KGBV-Rcpairs & Nlainlainance 225,579 26.02.19(B) 4 Fulltime Teachers As Per RTE Norms @ Rs. 20,000/- Per Month Per Teacher 13,912,096 26.1.16-Mainienance Per Child Per Month ® Rs.1500/- 798,977,892 462237,630 26.06 Furniture/Equiptnent (Including Kitchen) 108,676,708 Other Ree its 212,955 14 160,500 26.8 RGBV Bedding 46,926,646 26.1 0-Iaintenance Per Child PeriMonth® Rs.9001- 26.11 Stipend Per Child Per Month 99,876.508 RS.u00/ l 17,582,136 25.656,755 Interest of SB Account 15,609,558 14,842 692 26.12 Supplementary TI, Stationery and Other Educational Material 14,427,929 11,582,056 Retrival fund ofUns eat Balance 31,586 26.13 Salaries 1,093,655,675 836,022,513 Processin Fee! 648918 26.14 Specific Skill Training (Life Skill Training) 3,24,060 2,194,726 Sale of Tender Forms 656,660 26.15 ElectricityAvwaier Charges 30,984,641 16,721,907 26.16 Medical Care/Contingencie Ca Rs.1250/- Per Child 6,407,476 4,571,567 26.17 Maintenance 22,181,309 212,529,959 26.18 Miscellaneous 1,476,446 6,168,065 26.19 Preparatory Camps Rs.200/ Per Girl Per Annum 415,789 26.20 P.T.A/School Functions 640,274 1,060,202 26.21 Provision of Rent 1,120,604 26.22 Capacity Building 132,753 487,244 26.23 physical & self defence traaing@200A per annum 1,493,835 Uniforms 398,040 223,260 Bankcharges 27,153 11,267 Expenditure of Earlier years Rent, Rates & Taxes 174,108 Teacher Training 390,631 Scouts & Guides 500,000 2,180J308217 1,680 40,39 KGBV NON RECURRING Construction of KGBV Buildins 279,145,762 144,779,572 Excess of Ex enditure over Income 2,442,294,302 1,796,184,778 TOTAL 2,459,453,979 1,825,187,970 TOTAL 2,459,453,979 1,825,187,970 TELANGANA SARVA SHIKSHA ABIYAN SOCIETY KASTURBA GANDHI BALIKA VIDYALAYA Consolidated Statement of Affairs As At 31.03.2018 As At 31.03.2018 As At 31.03.2017 As At 31.03.2018 As At 31.03.2017 LIABILITIES(Rs) (Rs) ASSETS (Rs) (Rs) Excess of Expendliure over Income: EMD/FSD 22,540,492 14,649,442 Opening Balance: 9,636,764,725 7,840,579,947 Other Liabilities 28,376,836 38,921,052 Add . For the year 2,442,294,302 1,796,184,778 Provision For 8,415,614 8,415,614 Closing Balance 12,079,059,027 9,636,764,725 Embezzelement Funds From Other Schemes 12,752,727,780 10,014,750,774 Cash at Bank 204,759,295 144,038,735 Cash in Hand 4,612 4612 Embezzelement 8,415,614 8,415,614 Advances 471,220,580 199,011,602 Funds in Transit From - SPO To DPOs 39,900,000 Bifurcation Adjustment 48,601,594 Account 48,601,594 TOTAL 12,812,060,722 10,076,736,882 TOTAL 12,812,060,722 10,076,736,882 As per our report of even date For T SSA SOCIETY For Balajinaidu & Co., of c:2 o, L' Chartered Accountants Firm Regn No: 006676S , laji Naidu Partner Membership No : 022245 Place: Hyderabad Date; 01 sob I g � r � � � � � а, � х. � � �' �� � �_ � м И � й W �' , � г'Q] ,�.. р��,, �П И С'� V К М ао' � � � м м ' �, ^� �с с. , *�" '� �' � м ' - - г: rv �.. . �� : м r �. � м � � м � � м м , .._.� $:'а,_ ��� � ;т•� с�.ч м м ._ -- ri :.�. :.,з о� с* L `'� х еа -, tп г�г н.. •n -. _ -а '' i- Е"t й м4�i � й� `F � 5 w � с �' Г. 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LPORT Report on the Standalone Financial Statements We have audited the accompanying Financial Statements of NPEGEL being implemented by Telangana Sarva Shiksha Abhiyan Society which comprise the Consolidated Balance Sheet as at 31st March 2018, the Consolidated Income and Expenditure Statement and the Consolidated Receipts and Payments Account for the period then ended and a summary of significant accounting policies and other explanatory information. Management's Responsibility for the Financial Statements Management is responsible for the preparation of these Financial Statemer-as that give a true and fair view of the financial position, financial performance in accordance with the accounting principles generally accepted in India. This responsibility includes maintenance of adequate accounting records in for safeguarding the assets of the Society for preventing and detecting frauds and other irregularities, section and application of appropriate 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 statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our resl5onsibility 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. These 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 judgments, 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 controls relevant to The State Project Office and The District Project Offices preparation and fair presentation of the financial statements in order to design audit procedures i.e. appropriate in the circumstances. An audit also includes evaluating the appropriatenes of accounting policies used and the reasonableness of the accounting estimates made by the management, as well as evaluating the overall presentation of the Financial Statements. We have conducted the audit of State Project Office and Eleven District Project offices and 1/3"f of Sub district units of (Adilabad, Jagityal, Karimnagar, Kumarambheem, Mancheriyal, Medchal, Nirmal, Peddapalli, Rajanna Siricilla, Rangareddy and Vikarabad Districts) PAN AADFB5507C, GST No.: 36AADFB5507CIZZ, E-mail balaiinaidUandco@gmail-com balafinalduandco@yahoo-in We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for audit opinion. Opinion In our opinion and to the best of our information and according to the explanations given to us, the financial statements read with notes on accounts and Management Letter give the information required in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India: a) In the case of the Consolidated Balance Sheet, of the state of affairs of the NPEGEL Scheme implemented by Telangana Sarva Shiksha Abhiyan Society as at 31st March 2018. We report that: a) We have obtained all the information and explanations, which to the best of our knowledge and belief were necessary for the purposes of our audit; b) In our opinion, proper books of accounts as required by law have been kept by the State Project Office and the District Project Offices so far as appears from our examination of those books; c) The Balance Sheet, the income and Expenditure Statement and Receipts and Payments Account dealt with by this report are in agreement with the books of account. d) No Comments were made in the previous year auditors' report. For Balajinaidu & Co., Chartered accountants Firm Regn. No: 006676S G Ba i Naidu Partner Membership No: 022245 Place: Hyderabad Date: 2cqtio/241~ T SSA SOCIETY NPEGEL SIGNIFICANT ACCOUNT POLICIES AND NOTES ON ACCOUNTS Significant Accounting Policies: 1. The accounts have been prepared on historical cost convention method and on a going concern basis. 2. Revenues are recognized and Expenses are accounted for on cash basis even though MHRD (GO]) directions are explicit that Mercantile System has to be adopted. Notes on Accounts: 1. Advances were adjusted based on receipt of utilization certificates/statement of expenditure. 2. Paisa have been rounded off to the nearest rupee. For Balajinaidu & Co., Chartered Accountants Firm Regn. No:006676S t±aji Naldu Partner Membership No: 022245 Place: Hyderabad Date: 25(of1t Lq NATIONAL PROGRAMME FOR EDUCATION OF GIRLS AT ELEMENTARY LEVEL TELANGANA SARVA SHIKSHA ABHIYAN SOCIETY CONSOLIDATED STATEMENT OF AFFAIRS AS AT 31.3.2018 LIABILITIES 2017-18 2016-17 ASSETS 2017-18 2016-17 Excess of Income Over Expenditure Funds Received From Other Scheme 133,673,769 133,673,769 Opening Balance 131,515,273 131,292,344 Add/(less):Excess of Income Over Expenditure /(Excess of Expenditure over Income - 222,929 Closing Balance 131,515,273 131,515,273 Current Assets Advances 2,196,641 2,196,641 Other Liabilities 38,145 38,145 133,711,914 133,711,914 133,711,914 133,711,914 As per our report of even date For T SSA Society, For Balajinaidu & Co., S Chartered Accountants vt. o l Firm Regn No:006676S ~j''u f.Balaji id Partner Membership No: 022245 Place: Hyderabad Date: