RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN TAMIL NADU AUDIT REPORT 2015-16 State Project Directorate, Chennai - 600 006 RashtriyaMadhyamikShikshaAbhiyan From To Dr.G.Arivoli The Director Project Director Secondary Education RashtriyaMadhyamikShikshaAbhiyan Ministry of Human Resource Dcvelopmcnt State Project Directorate Department of School Education Chennai - 600 006 Shastri Bhavan Phone No. 044- 28251817 New Delhi -110 001 E.mail ID- rmsatamilogmail.com Rc. No. 1693 / Al / RMSA / 2016 datedA9.O8.2016 Sir, Sub: RMSA - Tamil Nadu - Submission of Audit Reports for the year 2015-16 - Regarding. With reference to the subject cited above, herewith I am submitting the Audit Reports of the RMSA, RMSA State Fund, Girls Hostel Model School and IEDSS for the year 2015-16 with Utilization certificates for your kind perusal. End; 1) RMSA 2) RMSA State Fund 3) Girls Hostel 4) Model School 5) IEDSS r eAir ector State Project Directorate, Chennai - 600 006 Rashtriya Madhyamik Shiksha Abhiyan From To Dr.G. Arivoli Vaithisvaran& Co LLP Project Director Chartered Accountants Rashtriya Madhyamik Shiksha Abhiyan 15/7, Basha Street, Choolaimedu State Project Directorate Chennai- 600094 Chennai - 600 006 Phone No: 044-28251817 Email ID - rmsatamil@gmail.com Sir, This assertion letter is provided in connection with your audit of the financial statements of the Rashtriya Madhyamik Shiksha Abhiyan (RMSA) Project, in the State of Tamil Nadu. We acknowledge our responsibility for the fair presentation of the financial statements in accordance with the cash basis of accounting followed by the Government of India, and we confirm, to the best of our knowledge and belief, the following representations made to you during your audit: " The project financial statements are free of material mis-statements, including omissions. " Project funds have been used for the purpose for which they were provided. " Project expenditures are eligible for financing under the Loan/Credit agreement. " There have been no irregularities involving management or employees who have a significant role in internal control or that could have a material effect on the project financial statements. W We have made available to you all books of account and supporting documents relating to the project. The project has complied with the conditions of all relevant legal agreements, including the Financing Agreement, the Project Agreement, the Project Appraisal Documents, the Minutes of Negotiations and the Borrower's Project Implementation Plan. For Rashtriya Madhyamik Shiksha Abhiyan (RMSA) rf 41T4u. K.Palanichamy (Project Director) (ChefAccount Officer) VAITHISVARAN & CO LLP CHARTERED ACCOUNTANTS (Formerly Vaithisvoran & Co.) AUDITORS'S REPORT To, The State Project Director, Tamil Nadu State Mission Rashtriya Madhyamik Shiksha Abhiyan, DPI Campus, College Road, Nungambakkam, Chennai - 600 006 Tamil Nadu. Dear Sirs, We have audited the attached balance sheet of the "Tamil Nadu State Mission Rashtriya Madhyamik Shiksha Abhiyan-(RMSA), Tamil Nadu, hereinafter referred to as "The Project" as at 31st March 2016, the Income & Expenditure Account and Receipts & Payments Account for the year ended on that date annexed thereto. The Balance Sheet, Income & Expenditure Account and Receipts & Payments Account dealt with by us in this report incorporate the accounts of State Project Directorate audited by us and 32 District Project Offices (7 District Project Offices audited by us & balance 25 audited by another firm of Chartered Accountants duly appointed for this purpose).The reports on the accounts of District Project Offices by the District Auditors have been dealt with in preparing our report, in the manner considered appropriate by us. These financial statements are the responsibility of the management. Our responsibility is to express an opinion on the financial statements based on our audit. SCOPE: We have conducted our audit in accordance with standards of auditing issued by Institute of Chartered Accountants of India. These standards require that we plan and perform the audit to obtain reasonable assurance whether the financial statements are prepared in all material respect in accordance with an identified financial reporting framework and are free of material misstatements. An audit includes examining on test basis, evidence supporting the amount & disclosure in the financial statements. An audit also includes assessing the accounting principles used & significant estimates made by the management as well as evaluating the overall financial staterfwent presentation. We believe that our audit provides a reasonable basis for our opinion, vaithisvaran & Co. (a partnership firm) converted to vaithisvaran & Co LLP (A Limited Liability Partnership) with LLP identity No. AAF-8642 effective March 07, 2016 Reg. Off :15/7, Basha Street, choolaimedu, Chennai - 600 094, India. (6:+9144 4913 03051491303062: headoffice@vaithisvaran.comwww.Vaithisvaran.cm Branches at - Secunderabad, Hyderabad and Bengaluru. OPINION: L We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit. II. In our Opinion Proper books of accounts have been kept by the State Project Office so far as appear from the examination of the books of accou nt. Ill. The accompanying financial statements dealt with by this report are in agreement with the books of account maintained by the management. IV. Attention is drawn to the following items contained in Significant Accounting Polices and Notes attached to and forming part of financial statements. 1. Regarding non-provisioning of Depreciation on Fixed Assets. 2. Unadjusted/Outstanding Advances amounting to Rs. 19,92,44,947/- as under are subject to confirmation. S.No Particulars Unadjusted Advance Amount (in Rs.) 1 Recurring Grant 42,62,026 Unadjusted Advance 2 Non Recurring Grant 15,61,68,342 Unadjusted Advance 3 Girls Hostel 1,50,52,730 4 Model School 2,25,44,709 5 State Additional Fund 12,17,140 Total 19,92,44,947 3. Regarding non-provisioning of embezzlement loss of Rs. 25.08 lacs in T. Arasampatti SMDC (refer Note 4) 4. Non accounting of Interest earned on funds issued to SMDC bank accounts, quantum of which is not determinable. V. We report that; a. The FMP Manual mandatorily requires that procurement procedures prescribed in the manual (para 8.1.3 - Annexure XXV) are complied with. In some of the civil work expenses incurred in SMDCs, the laid down procedure with regard to obtaining minimum of three quotations was not adhere to. b. In some of SMDCs, the M-book was not found to be updated. c. Fixed Assets register is not maintained in the prescribed format in District offices and SMDCs. VI. Subject to the foregoing, in our opinion and to the best of our information and explanations given to us, the said accounts read together with the notes to accounts thereon give the information in the manner so required and give a true and fair view; a. In the case of the Consolidated Balance Sheet, of the state of affairs of "The Project" as at 31St March 2016. b. In the case of Consolidated Income & Expenditure Account, the excess of expenditure over income of "The Project" for the year ended 31st March 2016 and c. In the case of Consolidated Receipts & Payments Account "The Project" for the year ended 31st March 2016. For Vaithisvaran & Co LLP (Formerly Vaithisvaran & Co) Chartered Accountants FRN: 0044945/5200037 IVenkatesh , (Partner) M. No: 203816 Date: 29th August 2016 Place: Chennai VAITHISVARAN & CO LLP CHARTERED ACCOUNTANTS (Forme,rly vlthisvoran & CoJ) AUDIT CERTIFICATE The Financial Statements of Tamil Nadu State Mission Rashtriya Madhyamik Shiksha Abhiyan- (RMSA), Tamil Nadu, School Education Society, for the year 2015-16 attached here to, have been audited in accordance with the regulation and Standards of Audit of the Institute of The Chartered Accountants of India and accordingly included such test of accounts, record, internal checks and other auditing proced ures, necessary to confirm: 1. That the resources are of the purpose of Rashtriya Madhyamik Shiksha Abhiyan activates subject to the observation/notes forming integral part of the Balance Sheet of even date annexed. 2. The financial statements are correct. During the course of the audit, the documents related to above financial statements and the connected documents were examined and they can be relied upon to support reimbursement under the Rashtriya Madhyamik Shiksha Abhiyan. On the basis of information and explanation given and according to the best of our information as a result of the test audit, it is certified that the Financial Statements read with the observation set our separately represent a true and fair view of the implementation and operations of the Rashtriya Madhyamik Shiksha Abhiyan for the year 2015-16. We have verified the above statement with the books and records produced before us for our verification and the same has been drawn in accordance therewith. For Vaithisvaran & Co LLP (Formerly Vaithisvaran & Co) Chartered Accountants FRN 004494S/ S200037 R. Venkatesh (Partner) M.No: 203816 Date: 29t August 2016 Place: Chennai vaithisvaran & Co. (a partnership firm) converted to Vaithisvaran & Co LLP (A Limited Liability Partnership) with LLP identity No. AAF-8642 effective March 07, 2016 Reg. Off. : 15/7, Basha Street, Choolaimedu, Chennai - 600 094, India. ©: +9144 4913 0305 / 4913 0306 S: headoffice@vaithisvaran.come www.vaithisvaran.com Branrhes at , Secunderabad, Hydera bad and Bengalur. VAITHISVARAN & CO LLP CHARTERED ACCOUNTANTS (Formerly Vaithisvoran & Co.) PROCUREMENT CERTIFICATE I. This is to certify that we have gone through the procurement procedure used for state for RMSA and based on the records for the year ended on 31st March 2016 for the RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN - TAMIL NADU, State Project Office, Govt. of Tamil Nadu, DPI Campus, College Road, Chennai-600 006 and inputs from the district Audit Reports, subject to the following observation we are satisfied that the procurement procedure prescribed in the Manual on Financial Management and Procurement under RMSA has been followed. In some of the civil work expenses incurred in SMDCs, the laid down procedure with regard to obtaining minimum of three quotations was not complied with. For Vaithisvaran & Co LLP (Formerly Vaithisvaran Co) Chartered Accountants FRN 044945/ S200037 R. Venkatesh Partner M.No. 203816 Date: 29thAugust 2016 Place: Chennai Vaithisvaran & co. (a partnership firm) converted to Vaithisvaran & Co LLP (A Limited Liability Partnership) with LLP identity No. AAF-8642 effective March 07, 2016 Reg. Off. 15/7, Basha Street, Choolaimedu, Chennai- 600 094, India. 0: +9144 49130305/4913 0306 H: headoffice@vaithisvaran,comSwww.vaithisvaran.com Branches at : Secunderabad, Hyderabad and Bengaluru. VAITHISVARAN & CO LLP CHARTERED ACCOUNTANTS (Formerly Vaithisvoron & Co) STATE PROJECT OFFICE, CHENNAI. TAMIL NADU RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA PROJECT MANAGEMENT LETTER FOR THE YEAR ENDED 315 MARCH 2016 INTRODUCTION: We have reviewed the Program Financial Statements (PFS) of Rashtriya Madhyamik Shiksha Abhiyan, Tamil Nadu(RMSA), 32DPOs (7 DPOs audited by us & rest 25 DPOs audited by another firm of Chartered Accountants duly appointed for this purpose) for the accounting period ended 31tMarch 2016. This 'Management Letter' describes: a) The scope of examination and verification. b) The Records, statements, systems etc. examined by us. c) The material deficiencies and weakness and measures recommended for improvement. This letter is intended solely for the information and use of management of Rashtriya Madhyamik Shiksha Abhiyan, Tamil Nadu (RMSA) and others within the organization and should not be used for any other purpose I purposes. 1. SCOPE OF THE FINANCIAL REVIEW: The scope of our financial review was as mentioned in the Terms of Reference of the related Agreement with State Project Director (SPD) of RMSA, Tamil Nadu. The review has specifically covered the following areas regarding:- a) The accounts of State Implementing Society (SIS), all district project offices, and SMDCs. b) Funds released by the Government of India and the State Government (Tamil Nadu) covering the program cost have been used in accordance with the condition of the relevant financial norms and financial regulations with optimum use of funds as well as for the purpose for which the funds were allotted. Valthisvaran & cc. (a partnership firm) converted to Vaithisvaran & Co LLP (A Limited Liability Partnership) with LLP identity No. AAF-8642 effective March 07, 2016 Reg. Off.; 15/7, Basha Street, Choolaimedu, Chennai - 600 094, India. 0: 49144 4913 0305 / 49130306 s: headafficc@vaithisvaran.com awww.vaithisvaran.com Branches at: secunderabad, Hyderabad and Bengalumu, c) Goods, works and services financed have been procured in accordance with the relevant provisions of the procurement procedure prescribed for the purpose. d) All necessary supporting documents, records and accounts have been kept in respect of all program expenditure including expenditure covered by Statement of Expenditure. Existence of clear linkages between the books of accounts and reports presented to Government of India and the State Government. e) Expenditure incurred under RMSA is in accordance with the financial norms prescribed in the RMSA Framework & FMP Manual. 2. APPROACH AND METHODOLOGY FOR THE REVIEW: We have conducted our audit in accordance with standards of auditing issued by Institute of Chartered Accountants of India. These standards require that we plan and perform the audit to obtain reasonable assurance whether the financial statements are prepared in all material respect in accordance with an identified financial reporting framework and are free of material misstatements. An audit includes examining on test basis, evidence supporting the amount & disclosure in the financial statements. An audit also includes assessing the accounting principles used & significant estimates made by the management as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion 3. REVIEW OF PROJECT FINANCIAL STATEMENTS: The financial statements comprised of:- a. Balance Sheet as at 31st March 2016. b. income and Expenditure Account for the year ended on that date, and c. Receipt and Payment Account for the year ended 31st March 2016. 4. ACCOUNTING SYSTEM, INTERNAL CHECKSAND CONTROLSYSTEM: OBSERVATIONS AND RECOMMENDATIONS i. SMDC Accounts. a. The Bank Reconciliation statements (BRS) / Confirmations Statements were not prepared / produced by SMDCs. It is suggested that SMDCs maintain BRS periodically and also produce a confirmation of bank balance at the time of audit. Presently, the audit evidence relied upon was either bank pass books or bank statements duly updated however not authenticated by the bank officials. b. Physical verification reports of stock/assets in SMDCs were not produced before us by the District Project offices. c. In case of civil works in SMDCs it is observed that no separate material and labour registers are maintained project-wise to help identify whether the projects are completed within the permitted limits in terms of labour costs to overall costs. d. It is suggested that M Books are updated periodically / Engineer certificate maintained at each stage of work completion. ii. District Project Office Accounts. a. Accounting records may be improved to capture details such as voucher narrations, uniform accounting heads across SMDCs under its control, etc., b. We recommend a periodical reconciliation (say quarterly) of funds transferred to SMDCs with SMDC books / utilization thereof to ensure timely monitoring / identification of idle funds, proper and timely utilization of cash withdrawn by SMDCs for expenses, etc., c. RMSA DPOs do not have separate TAN numbers for TDS compliances. Presently, they use TAN of CEO. Necessary steps to obtain TAN in the name of RMSA DPOs may be initiated for TDS administration by the said offices. d. Maintenance of Fixed assets register, stock registers shall be improved upon as also periodical physical verification of assets. iii. State Project Office Account. a. We suggest that administrative audit shall be conducted for civil work being carried out across all SMDCs. The administrative audit is an audit to ensure that, besides complying with applicable laws and regulations, the specific functions and/or projects of a central or local government are being carried out with a focus on economy, efficiency and effectiveness, to ascertain cost efficiency, help achieve expected results, and so on. b. Accounting records may be improved to capture details such as voucher narrations, uniform accounting heads across SPO, DPOs and SMDCs under its control, etc., c. We recommend a periodical reconciliation (say quarterly) of funds transferred to DPOs with DPO books / utilization thereof to ensure timely monitoring / identification of idle funds, proper and timely utilization of funds by DPOs / SMDCs. d. It is suggested to open Separate Bank Accounts in SPO and DPOs project-wise for Recurring Grant, Non-recurring Grant and State Additional Fund to separately account and monitor funds utilization, ensure that there is no overspending in a fund out of other funds held in the same bank account, etc., For Vaithisvaran & Co LLP (Formerly Vaithisvaran & Co) Chartered Accountants FRN: 004494S/ 5200037 ;R. Venkatesh (Partner) M No: 203816 Date: 29th August 2016 Place: Chennai INDEX RMSA CONSOLIDATED ACCOUNTS 2015-16 S. NO PARTICULARS 1 Auditor's Report 2 Consolidated Utilization Certificate 3 Consolidated Receipts & Payments Account 4 Consolidated Income & Expenditure Account 5 Consolidated Balance Sheet 6 Consolidated Sources and Application Statement RASHTRIYA MADHYAMIK SHIKSHA ABH1YAN, TAMILNADU Consolidated Utilization Certificate of RMSA without Additional State Fund for the year ended 31.03.2016 (In Rupees) S No Particulars Central Share State Share Total Opening balance at the beginning of the financial year (as on 1.4.2015) 3,69,16,54655 Add:- Opening Balance adjustment with Fund In transit 21,371 Details of Funds received during the year 2015- 2 16: F.No 29-2/2015-RMSA-1 (GEN, SC & ST) Dated. 2.1 14.05.2015 1,00,05,44,000 1,00,05,44,000 G.O,(Ms) No.121 School Education (SSA) 2.2 Department dated 07.07.2015 33,04,95,000 33,04,95,000 2.3 India MHRD (Dept. of School Education & Literacy Dated. 26.06.2015 59,18,29,000 59,18,29,000 2.4 G.O.(Ms) No.132 School Education (SSA) Department dated 11.08.2015 19,72,76,000 19,72,76,000 India MHRD (Dept. of School Education & Literacy Dated. 31.12.2015 1,54,20,11,000 1,54,20,11,000 2.6 G.O.(Ms) No.26 School Education (SSA) Department dated 05.02.2016 1,02,80,07,333 1,02,80,07,333 17G.O.(Ms) No.78 School Education (SSA) Department dated 17.03.2016 53,38,11,000 53,38,11,000 3 Total Fund Received 3,13,43,84,000 2,08,95,89,333 5,22,39,73,333 Other receipts/interest 14,71,05,037 Total Fund available (SI. 1+3+4] 3,13,43,84,000 2,08,95,89,333 9,06,27,54,396 6 Expenditure (grant in aid general) 5,14,20,09,466 Expenditure (grants for creation of capital assets) 2,46,33,69,112 8 Total expenditure (51.6+7) 7,60,53,78,578 Balance as on 31.03.2016 1,45,73,75,818 9, Cash Balance 9.2 Bank Balance - Recurring 55,90,07,546 9.3 Bank Balance - Non Recurring 71,58,66,777 9.4 Bank Balance - IEDSS 1,97,86,408 Unadjusted Advance 16,04,30,368 9.6 F unds in Tra nsit 22,84,719 1.Certified that out of Rs.3,13,43,84,000/-(Rupees Three Hundred and Thirteen Crore Forty Three Lakhs Eighty Four Thousand Only) sanctioned during the year 2015-16 in favour of State Project Director, State Mission of Rashtriya Madhyamik Shiksha Abhiyan, Tamil Nadu vide Ministry Of Human Resource Department , Department of School Education and Literacy Letter No.s as indicated above and Rs.2,08,95,89,333/- ( Rupees Two Hundred and Eight Crore Ninety Five Lakhs Eighty Nine Thousand Three Hundred and Thrity Three Only) as State Share from the State Government vide Letter No.s as indicated above and Rs.14,71,05,037/-(Rupees Fourteen Crore Seventy one Lakhs Five Thousand and Thirty Seven Only) on account of interest earned and other receipts during the period and Rs.3,69,16,76,026/- (Rupees Three Hundred Sixty Nine Crores Sixteen Lakhs Seventy Six Thousand and Twenty Six Only) on account of balances of the previous year, a sum of Rs.7,60,53,78,578/- ( Rupees Seven Hundred and Sixty Crore Fifty Three Lakhs Seventy Eight Thousand Five Hundred and Seventy Eight Only) utilized for the purpose for which it has been sanctioned and the balance of Rs.1,45,73,75,818/-(Rupees One Hundred and Fourty Five Crore Seventy Three Lakhs Seventy Five Thousand Eight Hundred and Eighteen Only) has been remained unutilized at the end of the year. 2.Certified that we 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. 3. Kinds of checks exercised i. Audited Statement of Accounts ii.Utilization received from executing units iii.Progress report For Tamil Nadu State Mission Of Rashtriya Madhyamik Shiksha Abhiyan C Project Director AUDITOR'S 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 therwith. For Vaithisvaran & Co LLP (Formerly Vaithisvaran & Co.) Chartered Accountants FRN 004494S/S200037 DatE 29/8/2016 R.Venkatesh Plac Chennai Partner M.NO.203816 ' n m c fC N tcjý f " r C r, eflt £qOr,, 0 c ft r- Ln ±q o e r, F--c- !x m r- coi rIn I u o D n- 0 D nU n Q Tw2,c i c 1.q Q N1 rr m a m frr1 ko [sr 1ýrýe,cý- ----- m- - - - 4 fr r 4w rntO L O.f- r O Lc LOCO LAd4tLfn D0r-1 ft -i r4 fri 0 cm 2E u vi 0.. 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O O - - ，나》―---;;-. 「 l - 織〕、’ 〕 RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA)-TAMILNADU RMSA NON-RECURRING GRANT SOURCES AND APPLICATION OF FUNDS STATEMENT FOR THE YEAR 2015-2016 Sources 2015-16 2014-15 Opening balance Bank g State level 3,05,54,02,328 3,24,07,69,945 Bank P District level 17,57,03,847 District Bank Balance 17,6S,03,847 Less:-Inter Grant Adjustment- Krishnagiri 8,00,000 Unadjusted Advances 9,87,18,642 8,17,44,723 Fund in Transit 5,82,2G,140 3,33,28,24,817 3,38,07,40,808 Receipts Funds received from Govt of India 65,000 Funds received from GDvt of Tarnfinadu 46,28,19,666 Other Receipts 4,84,774 Total (B) 46,33,69,440 TOTAL SOURCES (A)+(B) 3,33,28,24,817 3,84,41,10,249 Application Amount (Rs) Expenditure Amount Rel c asecl to I)WD By Districts 15,11,98,631 Release to IPWD from State 1,48,61,44,S77 29,5S,60,00D Additional Class Room 27,17,07,104 15,49,S1,431 rurniture 53,22,32,93S 3,06,24,000 Toilet Construction 1,94,42,850 Science Lab & Equipment Fund 3,93,00,000 Drinking Water -Thiruvallur dist 50,000 IEDSS -Madura] 63,600 Total (C) 2,46,07,89,697 S1,04,85,431 Closing balance Bank @ State Levol 30,G9,239 3,05,84,02,328 Bank @ District Level 71,27,97,499 17 65,03,847 Unadjusted Advances 15,61,68,342 9,87,18,642 Total (D) 87,20,35,120 3,33,36,24,H17 TOTAL APPLICATION (CJ+(D) 3,33,28,24,817 3,84,41,10,248 As per our report of even date annexed, For Tamil Nadu State Mission of For VaithisvaT@n & Co ILLP Rashtriya MadhyamIk Shiksha Abhlyan Chartered Accountants FRN-004494S r. G. Arivoli R. Venkatesh Project Director Partner M.No.203816 Place: Cherinai Date: 12/08/201 RASKTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA)- TAM ILNADU RMSA NON-RECURRING GRANT Schedule 1 - Bank Balances Place Opening Balance As Closing Balance at 1-4-2015 as at 31-3-2016 Ariy2lur 24,70,000 1,19,49,000 Chennai DPO - 23,06,830 Coimbatore 6,00,000 1,12,23,100 Cuddalore 2,41,87,500 DharmapurE 6,60,000 2,22,03,605 DindIgul 78,08,200 80,11,751 Erode 70,36,000 74,34,000 Kancheepuram - 1,51,52,500 (anniyakumari - 23,44,500 Karur 24,00,000 90,59,460 Krishnagir[ 19,40,000 4,65,28,808 Madurai 33,000 1,38,30,400 Nagapattinam 52,99,052 43,51,852 Namakkal - 6,42,785 Perambalur 19,62,000 2,46,81,800 Pudukottai 4,88,61,377 1,79,21,377 Ramanathapuram 21,00,000 85.62,500 Salem 13,43,218 3,08,69,018 Sivagangal 13,00,000 1,08,25,000 Thanjavur 1,33,25,000 4,78,58,000 The Nilgir[s 41,80,000 38,80,000 Theni 75,02,000 43,06,000 Thirupur 17,52,000 1,60,18,000 Tiruvallur 89,90,000 4,99,70,000 Tiruvarur 22,86,000 1,60,43,412 Thoothukui7,00,000 1,73,42,000 Trichy 3,00,000 2,15,96,451 Tirunelveli 67,89,500 Thiruvannamalal 1,78,46,000 8,46,01,500 Vellore 75,22,000 8,43,74,600 Villupuram 2,28,85,000 7,82,23,240 Virudhunagar 54,03,000 97,09,000 Total 17,65,03,847 71,27,97,489 !！乎L ,:} 臘 ―狀計 RASHTRIYA MADHYAMI K SHIKSHA ABHIYAN (RMSA)- TAMILNADU RMSA NON-RECURRING GRANT Schedule 3 - Released to PWI) Place Amt (Rs) 71,12,000 Karur 1,28,04,500 Madurai 1,90,98,000 Pudukottai 2,49,46,SDO Salem 1,65,72,000 Trichy 38,18,000 Tirunelveli Virudhuragar 7,15,64,000 Total 15,S9,15,000 -4 1< C- - - - - -I r-r - lil_ o E o -D - -J- tO O_ i r+'- - cr ry o r- n nr d W 0 Z 3 u nr rr r -8 ¤- r3 u a ' - , o ' ru - u-r c-L n-ry S - ri --r -r - n r ru u r -u J n rur _ 3 o tC i. t-* n l'- ruIrD nr ~ 0 ~u' d o ci- rO - 1' 0s " e P~ o. 4 od n o u' r Lui '0i >1 o e o o 9 uoO nu o '--I 0 D110e -~~ 9 0 0o09 9 0 0 0 0 0 0o aero 8 0o00 r Du Lrr1-r 4 ru nro o o e e cc ni o ry ler WO 0 ud er nr O o i n nr o u o o ordur'u 0000 0 00 00 orr oob bnul b n obb roe 0W O ,oo8 8 0 0 0 0 __ -0 0 - - 0-S - - -' -- - - - - - - - - •- u- r I 0 nr n .| 0 0 -u ud n 0 0 -r0 c j Ø -- 1-m o år -1 T -u | B. y~ "u ti o roA - 10 - d 0 l 0 - c L 000e o e nr o o nr**u o0 r-u' OL ao ¯o o o rjrwpcfl-n cco c ud o e 000 00 o o 00 0 0 nr oc e o nr 00 onr 00 mP o ul uu uc 014t , 3 ~ r 0 0 0 0 Lu er 0 0 0 o ' n b -b r , b O r o o b r I n 0 - - o e o I - - uLo b 0a r b 0b 1 U 0n c ' rL )o 8 w 8w lrD p- 0 lo aeàeao oaoao o oaeay'noei 0 2 o -n ruo nr 0 uL o Trruleors]LruLPLO f¤ l o o O Lu LP 0- -i r]r … ．星f－… 1 」 i I ヨ RMSA NON RECURRING GRANT NOTES ON ACCOUNTS 1. The Accounts are being maintained under Cash based double entry system of accounting 2,Bank balances are duly reconciled. 3. Unadjusted Advances at SMDCs represents the amount issued to various SMDCs but unspent as on 31.03,16. These balances are subject to conf irmation. 4, Amount Advanced to PWO/SMDC towards Civil Works are accounted as expenses in the year of occurrence.These are capitalized as fixed assets in the year of completion by crediting corpus fund with corresponding amounts- 5. As per previous year (2014-15) financials of Krishnagiri District, An expenditure of Rs,8,00,000/- related to Non-Recurring Grant was wrongly treated as Recurring Grant Expenditure which lead to under & over statement of respective grant bank balances. To correct that effect, in the current year (2015-16), Rs 8,00,000/- has been adjusted as required (added to capital fund) and added to Krishnagiri District Recurring Grant Bank Balance and to nullify the effect in Non-Recurring Grant (NRG), the same has been deducted from NRG Capital Fund & Bank Balance. G. An ar'nount of Rs.14,00,000/- reflected as 'Excess Grant Released to Kanch1puram District' under the head current assets in balance sheet( ref& sch-13) has since been recovered in FY 2016-17, 7. Rs 43,01,00,000 has been utilized from Non Recurring Grant Fund for Additional State Fund Expenditure and was redeposited to Non Recurring Grant on month of July 2016 8.Ncn- Operative Indian Bank Account (A/c no-876913253)of DPC Thiruvannamalai having closing bank balance of Rs. 30,61,962/- is recommended to be merged with Bank of India Account. 9. Previous year figures have been regrouped wherever necessary to confirm with presentation of current year figures. As per our report of even date annexed, For Valthisvaran & Cc LLP (Formerly Vaithisvaran & Co.J Chartered Accountants FRN 004494S R.Verikatesh Partner INDEX 5, NO PARTICULARS RMSA - IEDSS GRANT 2015-16 1 Auditors Report 2 Utilization Certificate 3 Receipts & Payments Account 4 Income & Expenditure Account 5 Balance Sheet 6 Sources and Application Statement VAITHISVARAN & CO LLP CHARTERED ACCOUNTANTS (Formerly oilthisvoron & Co.) Auditors' Report RASHTRIYA MADHYAMIK SHIKSHA ABRIYAN (RMSA), TAMIL NADU INCLUSIVE EDUCATION FOR DISABLED AT SECONDARY STAGE (IEDSS) We have audited the attached balance sheet of the "Rashtriya Madhyarnik Shiksha Abhiyan- Tamil Nadu, IEDSS SCHEME as at 31' March 2016, the Income & Expenditure Account and Receipts & Payments Account for the year ended on that date annexed thereto. The Balance Sheet, Income & Expenditure Account and Receipts & Payments Account dealt with by us in this report incorporate the accounts of State Project Directorate audited by us in 32 districts (7 Districts audited by us & balance 25 audited by another firm of Chartered Accountants duly appointed for this purpose).The reports on the accounts of District Project Offices by the District Auditors have been dealt with in preparing our report, in the manner considered appropriate by us. These financial statements are the responsibility of the management. Our responsibility is to express an opinion on the financial statements based on our audit. SCOPE: We have conducted our audit in accordance with standards of auditing issued by Institute of Chartered Accountants of India. These standards require that we plan and perform the audit to obtain reasonable assurance whether the financial statements are prepared in all material respect in accordance with an identified financial reporting framework and are free of material misstatements. An audit includes examining on test basis, evidence supporting the amount & disclosure in the financial statements. An audit also includes assessing the accounting principles used & significant estimates made by the management as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. OPINION: 1. We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit. 11. In our Opinion Proper books of accounts have been kept by the State Project Office so far as appear from the examination of the books of account. III. The accompanying financial statements dealt with by this report are in agreement with the books of account maintained by the management. IV. Attention is drawn to the following items contained in Significant Accounting Polices and Notes attached to and forming part of financial statements. 1. Regarding non-provisioning of Depreciation on Fixed Assets. Vaithisvaran & Co. (a partnership firm) converted to Vaithisvaran & Co LLP (A Limited Liability Partnership) with LLP identity No. AAF-t842effective March 07, 2016 Reg. Off.: 15/7, Basha Street, Choolaimedu, Chennai - 600 094, India. 0: +9144 4913 0305 / 4913 0306 H: headoffice@va[thisvaran.come wwwvaithisvaran.com Branches at : Secunderabad, Hyderabad and Bengaluru. 2. Non accounting of Interest earned on funds issued to SMDC bank accounts, quantum of which is not determinable. V. Subject to the foregoing, in our opinion and to the best of our information and explanations given to us, the said accounts read together with the notes to accounts thereon give the information in the manner so required and give a true and fair view; a. In the case of the Consolidated Balance Sheet, of the state of affairs of "The Project" as at 31" March 2016. b. In the case of Consolidated Income & Expenditure Account, the excess of expenditure over income of "The Project" for the year ended 31t March 2016 and c. In the case of Consolidated Receipts & Payments Account "The Project" for the year ended 31s March 2016. For Vaithisvaran& Co LLP (Formerly Vaitbisvaran& Co) Chartered Accountants FRN: 004494S/S200037 R. Venkatesh (Partner) M. No: 203816 Date: 29h August 2016 RASTHRIYA MADHYAMIK SHIKSHA ABHIYAN, TAMIL NADU Form Of Utilisation Certificate - IEDSS 2015-16 (In Rupees) S.NO. PARTICULARS CENTRAL SHARE STATE SHARE TOTAL Opening balance at the beginning of the financial 1 year ( as on 01-04.2015) 5,82,43,625 Add:- Opening Balance adjustment with Fund In transit 21,371 Details of Funds received 2 during the year 2015-16: FNo 29-2/2015-RMSA-1 2.1 (GEN, SC & ST) Dated. 14.05.2015 90,59,000 90,59000 (GEN, SC & ST) Govt, Of India MHRD (Dept. of School Education & Literacy Dated- 3112.2015 4,20,11,000 4,20,11,000 G.O.(Ms) No.26 School 2,3 Education (55A) Department dated 05.02.2016 2,80,07,333 2,80,07,333 G.O(Ms) No.78 School 2.4 Education (SSA) Department dated 17.03.2016 60,39,000 60,39,000 3 TOTAL FUND RECEIVED 5,10,70,000 3,40,46,333 8,51,16,333 4 Other receipts/interest 93,24,522 5 TOTAL FUND AVAILABLE (SI 1+3+4) 15,27,05,851 Expenditure (grants in aid 7 general) 13,29,19,443 Expenditure (grants for 8 creation of capital assets) g TOTAL EXPENDITURE(SI.7+8) 13,29,19,443 10 Balance as on 31.03.2016 1,97,86,408 10-1 Bank Balance @ State Level 51,66,134 10.2 Bank 1Balance @ District Level 1,46,20,274 I.Certified that out of Rs.5,10,70,000/- (Rupees Five Crore Ten Lakh Seventy Thousand Only) of grant-in-aid sanctioned during the year 2015-16 in favour of State Project Director, State Mission of Rashtriya Madhyamik Shiksha Abhiyan, Tamil Nadu vide Ministry Of Human Resource Development, Department of School Education & Literacy Letter No.s as indicated above and a sum of Rs.3,40,46,333/-(Rupees Three Crore Forty Lakhs Forty Six Thousand Three Hundred and Thirty Three Only) received as State Share from the State Government vide Letter No.s as indicated above and Rs.93,24,522/- (Ninety Three Lakhs Twenty Four Thousands Five Hundred and Twenty Two Only) on account of interest earned and other receipts during the period 2015-16 and Rs.5,82,64,996/-(Rupees Five Crore Eighty Two Lakh Sixty Four Thousand Nine Hundred and Ninety Six Only) on account of unspent balances of the previous year ,a sum of Rs.13,29,19,443/-(Rupees Thirteen Crore Twenty Nine Lakhs Nineteen Thousands Four Hundred and Fourty Three Only) has been utilized for the purpose for which it has been sanctioned and the balance of Rs.1,97,86,408/-(Rupees One Crore Ninety Seven Lakhs Eighty Six Thousand Four Hundred and Eight Only) remains unutilized at the end of the year. 2,Certified that we have satisfied ourself that the conditions on which the grants-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. 3. Kinds of checks exercised i. Audited Statement of Accounts ii.Utilization received from executing units iii.Progress report For Tamil Nadu State Mission Of Rashtriya Madhyamik Shiksha Abhyan Project Director AUDITOR'S 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 therwith. R.Venkatesh Partner M.NO.203816 For Vaithisvaran & Co LLP Date: 29/08/2016 (Formerly Vaithisvaran & Co.,) Place: Chennai Chartered Accountants FRN 004494/S200037 ' Ln N 4 tLn L ON in C ((0DC N 0 1 Dm 1 00 r-- Ln 1 ,4 ~i Ni 14- r-ý E L____ 0 0 _ _fl Ln - c Ln co (D Di r4 Ln J C7I -c .r- 00 n LO - ;3q Ln - --d _ -u - l '- O ' rJ × vi t Z m 0 C= - 73 < <0 (nl .< w tåO m U u- . « LM D > ra 3 UDl 4 t **f 0 3O em- r z 0 1-1 .- m E m r1 wD mO enn DÖ CD~ m Ln C: CD cl W cn zz- r -aj- m o 2 aj - > cn mrr¯ DOri - 0 n C ..- - --O O/LL OC (D C>I -r r 0 00 - -- - EN CD o o n Cr - t * LPUl L..l LOl al r 02 r4 E z-c u 0- a 22 fl~~~ 020 ON cl * 0 No - wn ag < | 1.J - -- lf cf ~ ~ × a; ecn2 0 u - -fl ýT0 Lu 13 - 0 0 fl~ - - o C) 00 ID0I C3 <0 m -- -c ä - z 22n~ c w rn m -2 e Z ~ j w 1 L e- I ,j o E LLI lt ZUC eu CLflf q2 0j0F Ji0 0 0 > 8 4~~~~C 5uoI - , >~ <"' Co 41 N u~- 02 02~ ~~ Ett12 001 - [ ，供，，。1; l 竺숴 ［키 RMSA- IEDSS GRANT Schedule 1 - Bank Balances Opening as on Closing as on S.NO Place 01.04.2015 31.03.2016 i Ariyalur 3,93,769 2 Chennai DPO 3,19,180 3 Colmbatore 1,52,103 13,51,394 4 1 Cuddalore 38,S25 2,12,859 5 Dharmapun - 2,34,506 6 Dindigul 9,720 1,35,487 7 Erode 1,6-,JS)0 8 Kancheepurarn 4,17,061 9 Kanniyakurnari 1,45,924 10 Karur 1,97,593 11 I 0 rz u r4 E m CL ru -C, Ln Li- r4 LU > LU > Z: 2d CL z LU n W C) a. Ln < < > cl < z l x LU u> 0 LU CD 0 N E 0 < LU CL -i > -i +ý w 0 z uj fu CD 4-, > E- 1--, Vi > > Ul c:) W (u CD Cn Ln ý:- -- c:) w ej m > CL m 0 LL < I-j- - (..L cý C2 ino rN DO C CO T m i N si- ~ a C CO o> 0 ro -E > < ~ 4c OL-c - C nci c < - m e< eNZ> VI 4- E U >- C 'm i CL z mo >. >- a ) t i ci u D mm c:) v 00~ E 0 w .o s i -~~ 4-> ÉtZ3 C ->~~~r o<_ u tm ru0 RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA)-TAMILNADU RMSA PREPARATORY GRANT SOURCES AND APPLICATION OF FUNDS STATEMENT FOR THE YEAR 2015-2016 Sources Amount (Rs) OPENING BALANCE: Bank Total (A) RECEIPTS: Total (B) TOTAL SOURCES (A)+(B) Application Amount (Rs) EXPENDITURE: Total (C) CLOSING BALANCE: Bank Total (D) TOTAL APPLICATION (C)+(D) As per our report of even date annexed, For Tamil Nadu State Mission of For Valthisvaran & Co LLP Rashtriya Madhyamik Shiksha Abbiyan (Formerly Vaithisvaran & Co.,) Chartered Accountants FRN- 004494S/5200037 Dr. G. Arlvoli R. Venkatesh Project Director Partner M.No.203816 P Place: Chennai . Date: 29/08/2016 RMSA PREPARATORY FUND NOTES ON ACCOUNTS 1. The Accounts are being maintained under Cash based double entry system of accounting. 2. Bank balances are duly reconciled. 3.Payment of Rs. 23,016/- under the head 'Electrical Equipments' was incurred during FY 2012-13 by DPC Vellore; however not accounted in the said financial year but shown as unadjusted advances till end of FY 2014-15. As per our report of even date annexed, For Vaithisvaran & Co LLP (Formerly Vaithisvaran & Co.) Chartered Accountants FRN 004494S/S200037 R.Venkatesh Partner flh uen M.NO.203816 ChaLu INDEX S. NO PARTICULARS RMSA - GIRLS HOSTEL 2015-16 1 Auditor's Report 2 Utilization Certificate 3 Receipts & Payments Account 4 Income & Expenditure Account 5 Balance Sheet 6 Sources and Application Statement VAITHISVARAN & CO LLP CHARTERED ACCOUNTANTS (Formerly Valthisvaran & Co-) AUDITORS'S REPORT RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA), TAMIL NADU GIRLS HOSTEL We have audited the attached balance sheet of the "Tamil Nadu State Mission Rashtriya Madhyamik Shiksha Abhiyan-(RMSA), GIRLS HOSTEL Tamil Nadu, hereinafter referred to as "The Project" as at 31st March 2016, the Income &Expenditure Account and Receipts & Payments Account for the year ended on that date annexed thereto. The Balance Sheet, Income & Expenditure Account and Receipts & Payments Account dealt with by us in this report incorporate the accounts of State Project Directorate audited by us in 13 districts (44 Girls Hostels) (3 Districts audited by us & balance 10 audited by another firm of Chartered Accountants duly appointed for this purpose). The reports on the accounts of District Project Offices by the District Auditors have been dealt with in preparing our report, in the manner considered appropriate by us. These financial statements are the responsibility of the management. Our responsibility is to express an opinion on the financial statements based on our audit. SCOPE: We have conducted our audit in accordance with standards of auditing issued by Institute of Chartered Accountants of India. These standards require that we plan and perform the audit to obtain reasonable assurance whether the financial statements are prepared in all material respect in accordance with an identified financial reporting framework and are free of material misstatements. An audit includes examining on test basis, evidence supporting the amount & disclosure in the financial statements. An audit also includes assessing the accounting principles used & significant estimates made by the management as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. Vaithisvaran & Co. (a partnership firm) converted to Vaithisvaran & Co LLP (A Limited Liability Partnership) with LLP identity No. AAF-8642 effective March 07, 2016 Reg. Off. :15/7, Basha Street, Choolaimedu, Chennai - 600 094, India. 0: +9144 4913 0305 / 4913 0306 H: headoffice@vaithisvaran,comewww.vaithisvarancofn Branches at * Secunderabad, Hyderabad and Bangaluru. OPINION: I. We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit. II. In our Opinion Proper books of accounts have been kept by the State Project Office so far as appear from the examination of the books of account, Ill. The accompanying financial statements dealt with by this report are in agreement with the books of account maintained by the management. IV. Attention is drawn to the following items contained in Significant Accounting Polices and Notes attached to and forming part of financial statements. 1. Regarding non-provisioning of Depreciation on Fixed Assets. 2. Unadjusted/Outstanding Advances amounting to Rs.1,50,52,730/- summarized as under which are subject to confirmation. S .No Particulars Unadjusted Advance Amount (in Rs.) 1 Girls Hostel -Recurring 59,12,730 2 Girls Hostel - 91,40,000 Non recurring Total 1,50,52,730 3. Non accounting of Interest earned on funds issued to various Girls Hostel bank accounts, quantum of which is not determinable. V. Subject to the foregoing, in our opinion and to the best of our information and explanations given to us, the said accounts read together with the notes to accounts thereon give the information in the manner so required and give a true and fair view; a. In the case of the Consolidated Balance Sheet, of the state of affairs of "The Project" as at 31St March 2016. b. In the case of Consolidated Income & Expenditure Account, the excess of expenditure over income of "The Project" for the year ended 31t March 2016 and c. In the case of Consolidated Receipts & Payments Account "The Project" for the year ended 31st March 2016. For Vaithisvaran& Co LLP (Formerly Vaithisvaran& Co) Chartered Accountants FRN: 004494S/S200037 1,R, Venkatesh (Partner) M. No: 203816 Date: 29th August 2016 RASTHRIYA MADHYAMIIK SHIKSHA ABHIYAN, TAMIL NADU Form Of Utilisation Certificate - GIRLS HOSTEL for the Year ended 31.03.2016 (In Rupees) CENTRAL S.NO. PARTICULARS SHARE STATE SHARE TOTAL Opening balance at the beginning of the financial year 1 as on 01.04.2015) 4,72,12,996 3,14,75,331 7,86,88,327 Details of funds received 2 during the year F.No 29-1/2015-RMSA-1 (GEN, SC & ST) Govt. Of India MHRD (Dept. of School Education & 2.1 Literacy Dated. 31.12.2015 1,28,00,000 - 1,28,00,000 G.O.(Ms) No.26 School Education (SSA) Department 2.2 dated 05.02.2016 - 85,33,333 85,33,333 3 TOTAL FUND RECEIVED 1,28,00,000 85,33,333 2,13,33,333 4 Other Receipts/ Bank Interest 25,56,966 TOTAL FUND AVAILABLE(SI. 5 1+3+4) 10,25,78,626 Expenditure (grants in aid 6 general) 5,03,48,403 Expenditure (grants for creation 7 of capital assets) 1,13,33,018 8 TOTAL EXPENDITURE(SI.7+8) 6,16,81,421 9 Balance as on 31.03.2016 4,08,97,205 9.1 Bank Balance @ State Level 83,40,063 9.2 Bank Balance @ District Level 175104,412 9.3 Unadjusted Advance 1,50,52,730 1.Certified that Rs.1,28,00,000/- (Rupees One Crore Twenty Eight Lakhs Only) sanctioned during the year 2015-16 in favour of State Project Director, State Mission of Rashtriya Madhyamik Shiksha Abhiyan, Tamil Nadu,vide Ministry Of Human Resource Department, Department Of School Education & Literacy and Rs.85,33,333/- (Rupees Eighty Five Lakhs Thirty Three Thousand Three Hundred and Thirty Three sanctioned during the year 2015-16 in favour of State Project Director, State Mission of Rashtriya Madhyamik Shiksha Abhiyan by Government of Tamil Nadu,a sum of Rs.25,56,966/- Rupees Twenty Five lakhs Fifty Six thousand Nine Hundred and Sixty Six Only)on account of Other Receipts and Interest and on account of unspent balance of the previous year of Rs.7,86,88,327/- (Rupees Seven Crores Eighty Six Lakhs Eighty Eight Thousand Three Hundred and Twenty Seven Only) , a sum of Rs.6,16,81,421/-(Rupees Six Crore Sixteen Lakhs Eighty one Thousand Four Hundred and Twenty one Only) has been utilized for the purpose for which it has been sanctioned and the balance of Rs.4,08,97,205/-(Rupees Four Crore Eight Lakh Ninety Seven Thousand Two Hundred and Five only ) has been remained unutilized at the end of the year. 2.Certified that we 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. 3. Kinds of checks exercised i. Audited Statement of Accounts ii.Utilization received from executing units iii.Progress report For Tamil Nadu State Mission Of Rashtriya Madhyamik Shiksha Abhiyan Project Director AUDITOR'S CERTIFICATE We have verified the above statement with the b4ks and records produced before us for our verification and found the same has been drawn in accordance therwith. For Vaithisvaran & Co LLP (Formerly Vaithisvaran & Co.) Chartered Accountants FRN 0044945/ S200037 Date: 29/08/2016 R.Venkatesh , Place: Chennai Partner M.NO.203816 , RASTHRIYA MADHYAMIK SHIKSHA ABHIYAN, TAMIL NADU Form Of Utilisation Certificate - GIRLS HOSTEL RECURRING for the Year ended 31.03.2016 (In Rupees) CENTRAL sI.no PARTICULARS SHARE STATE SHARE TOTAL Opening balance at the beginning of the financial 1 year ( as on 01.04.2015) 4,62,89,558 2 Details of funds received during the year F.No 29-1/2015-RMSA-1 (GEN, SC & ST) Govt. Of India MHRD (Dept. of School Education & Literacy 2.1 Dated. 31.12.2015 1,28,00,000 - 1,28,00,000 G.O.(Ms) No.26 School Education (SSA) 2.2 Department dated 05.02.2016 85,33,333 85,33,333 3 TOTAL FUND RECEIVED 1,28,00,000 85,33,333 2,13,33,333 4 Other Receipts/ Interest 25,56,966 5 TOTAL FUND AVAILABLE(SI. 1+3+4) 7,01,79,857 6 Expenditure (grants in aid general) 5,03,48,403 7 Expenditure (grants for creation of capital assets) 8 TOTAL EXPENDITURE(SI.7+8) 5,03,48,403 9 Balance as on 31.03.2016 1,98,31,454 9.1 Bank Balance @ State Level 13,14,604 9.2 Bank Balance @ District Level 1,26,04,120 9.3 Unadjusted Advance 59,12,730 I.Certified that Rs.1,28,00,000/- (Rupees One Crore Twenty Eight Lakhs Only) sanctioned during the year 201S-16 in favour of State Project Director, State Mission of Rashtriya Madhyamik Shiksha Abhiyan, Tamil Nadu,vide Ministry Of Human Resource Department, Department Of School Education & Literacy and Rs 85,33,333/- (Rupees Eighty Five Lakhs Thirty Three Thousand Three Hundred and Thirty Three )sanctioned during the year 2015-16 in favour of State Project Director, State Mission of Rashtriya Madhyamik Shiksha Abhiyan by Government of Tamil Nadu,a sum of Rs.2S,56,966/-( Rupees Twenty Five lakhs Fifty Six Thousand Nine Hundred and Sixty Six Only) on account of Other Receipts and Interest and on account of unspent balance of the previous year of Rs.4,62,89,558/- (Rupees Four Crore Sixty Two Lakh Eighty Nine Thousand Five Hundred and Fifty Eight Only), a sum of Rs.5,03,48,403/-(Rupees Five Crore Three Lakh Forty Eight Thousand Four Hundred and Three Only) has been utilized for the purpose for which it has been sanctioned and the balance of Rs.1,98,31,454/- (Rupees One Crore Ninty Eight Lakh Thirty One Thousand Four Hundred and Fifty Four Only) has been remained unutilized at the end of the year. 2.Certified that we have satisfied ourself that the conditions on which the grants-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. 3. Kinds of checks exercised i. Audited Statement of Accounts ii.Utilization received from executing units iii.Progress report For Tamil Nadu State Mission Of Rashtriya Madhyamik Shiksha Abhy Dr. G. Arivoli Project Director AUDITOR'S 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 therwith. For Vaithisvaran & Co LLP (Formerly VaIthisvaran & Co. Chartered Accountants FRN 0044945/ 5200037 Date: 29/08/2016 R.Venkatesh Place: Chennai Partner M.NO.203816 RASTHRIYA MADHYAMIK SHIKSHA ABHIYAN, TAMIL NADU Form Of Utilisation Certificate - GIRLS HOSTEL NON RECURRING for the Year ended 31.03.2016 (in Rupees) CENTRAL STATE S.NO. PARTICULARS SHARE SHARE TOTAL Opening balance at the beginning of the financial year as on 1 01.04.2015) 3,23,98,769 2 Details of funds received during the year F.No 29-1/2015-RMSA-1 (GEN, SC & ST) Govt. Of India MHRD 2.1 (Dept. of School Education & Literacy Dated. 31.12.2015 - G.O.(Ms) No.26 School Education (SSA) Department dated 2.2 05.02.2016 3 TOTAL FUND RECEIVED 4 Other Receipts 5 TOTAL FUND AVAILABLE(S]. 1+3+4+5) 3,23,98,769 6 Expenditure (grants in aid general) 7 Expenditure (grants for creation of capital assets) 1,13,33,018 8 TOTAL EXPENDITURE(SI.7+8) 1,13,33,018 9 Balance as on 31.03.2016 2,10,65,751 9,1 Bank Balance @ State Level 70,25,459 9.2 Bank Balance @ District Level 49,00,292 9.3 Unadjusted Advance 91,40,000 1.Certified that Rs. Nil/- (Rupees Nil Only) sanctioned during the year 2015-16 in favour of State Project Director, State Mission of Rashtriya Madhyamik Shiksha Abhiyan, Tamil Nadu,vide Ministry Of Human Resource Department, Department Of School Education & Literacy and Rs. Nil/- (Rupees Nil Only) sanctioned during the year 2015-16 in favour of State Project Director, State Mission of Rashtriya Madhyamik Shiksha Abhiyan by Government of Tamil Nadu, a sum of Rs. Nil/- ( Rupees Nil only) on account of Other Receipts and Interest and on account of unspent balance of the previous year of Rs.3,23,98,769/- (Rupees Three Crore Twenty Three Lakh Ninety Eight Thousand Seven Hundred and Sixty Nine Only) , a sum of Rs.1,13,33,018/-(Rupees One Crore Thirteen Lakhs Thirty Three Thousand and Eighteen Only) has been utilized for the purpose for which it has been sanctioned and the balance of Rs.2,10,65,751/-(Rupees Two Crore Ten Lakhs Sixty Five Thousand Seven Hundred Fifty One Only) has been remained unutilized at the end of the year. 2.Certified that we have satisfied ourself that the conditions on which the grants-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. 3. Kinds of checks exercised i. Audited Statement of Accounts ii.Utilization received from executing units iii.Progress report For Tamil Nadu State Mission Of Rashtriya Madhyamik Shiksha Abhiyan Dr. G. Arivoli Project Director AUDITOR'S 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 therwith. For Vaithisvaran & Co LLP (Formerly Vaithisvaran & Co., Chartered Accountants FRN 004494S/ 5200037 Date: 29/08/2016 R.Venkatesh Place: Chennai Partner N M.NO.203816 C, CD clc ri -i-0 O '-t - 0oc -~ý Ln 00 0 _c uý QqJ 0 < Ln u u ru - 1> ýýji Ln Ln m C3 u 1:ý ýO C:> cý ýt em fn Z Mý 00 CO rel vý Ln r- Ln 'u M Ln -1 CD cr- C3 cý > uj Ln CIL E vý In < 0 u m 0 < fu " 0 z -F-, LU en en ' P, z ej c: c c 0 LU ý5 cr m m = U u- LU = in L.L z uý r- Ln rli N 1,:ý rri Lý cr Ln C:0 .4 clý -:* r- k.D kø LU -1 :3 r, -1 OCI CG C 0 r-4 rq Ln Cb U) (A 10 CO -I r- Cl r', Ln c 0 vý :5 cý 0 r- rn Ln Ln ED c > 0 > LLI C) Ul LU w > s-- -Cr w E uo 'rn CG x Gi LL, o o C:I z 0 LL aý in W Ci ýli rn n ej u 0 :3 'Zr LD u al ej m cn u Lu JU W -U N U- cp- < L RASHTRIYA MADHYAMIK SH IKSHA ABHIYAN (RMSA)-TAMILNADU GIRLS HOSTEL ACCOUNT Schedule 1 - BANK BALANCE @ DISTRICT LEVEL Place Opening as on Closing as on 31.03.2016 01.04.2015 Arlyalur 13,62,375 1,42,812 Cuddalore 25,56,840 14,52,433 D'harmapuri 18,29,825 3,21,403 Erode 78,84,979 44,18,149 Karur 4,61,853 5,21,103 Krishnagiri 37,43,088 16,18,751 Namakkal 18,41,206 12,50,312 Perambalur 2,47,761 2,58,142 Salem 27,04,373 96,246 Sivagangal 2,97,701 9,32,189 Thirupur 4,73,471 7,45,349 Thiruvannamalai 8,80,041 10,61,375 46,86,148 Villupuram 74,76,359 Total 3,17,59,872 1,75,04,412 RASHTR IYA MADHYAMIK SH IKSHA ABHIYAN (RMSA)-TAM ILNADU GIRLS HOSTEL ACCOUNT Schedule 2 - BANK CHARGES & INTEREST RECEIVED Bank Interest Place Charges Received Ariyalur 33 417 Cuddalore 103 92,387 Dharmapuri 159 58,127 Erode 2,66,110 Karur 34 17,987 Krishnagini 190 1,24,476 Namakkal 200 64,779 Perambalur 10,381 Salem 99 87,499 Sivagangai 15,088 Thirupur 193 26,970 Thiruvannamalai 331 28,373 Villupuram 2,59,793 Total 1,309 10,85,387 1 - . ýr Tc n n r 0,a 1,0 K. n L al IN T- ca r- (91 O 0D 0) (D N cc mf :5 o o fl C o w c m o w ca -lN fn 't ra 0I k-- a- D3 0 C nLO ~c > N -i -J 2 - C,~ 0 n m tc ca C t N LnG M IN 0 rm M - Ln 0> 0 -4 LOý 1-1 r- rn r, r r' Lir'f l nc n -1 2 _ _ _ _ _ r -n 0 n rD 00 0elI 0 c 4fi FE v 0-U =1 CL w C) <:ý Cý Cý Cý q C:ý q Cý q Cý r'ý LC CD r"ý c -tt ri cý) IZ1 c Cli r-:, tlý Clý elý 11ý LQ q uý 0 fyl in m m (Y) c:ý CD n c:ý c CD CD cý cý cý Cý C) 0 n ca Ci N r~ N fl'] C) rIj Ln LU 0 -1 kn m 0 C) C) CD CD n C) w w CD CD 0 CD C) cý r_i is m Ln Lli tq L(ý Lri tc 1-1 m UI u ui >5 C) cý L6 c:ý 0 w CD CD C) 0 cý Cý q Cý <=ý 1:ý, q Cý q q w c c c:ý w 0 0 Cý Cý 1=ý Cý q 1=ý 1:ý q Ln 1-1 em -1 -4 ellý c:ý w C) n C) CD w 0 w cý c w w w w 0 cý C, CD c:ý w 0 n C) c w c C) 0 cýl 0 CD w 0 n cýý CD w 0 C) -J c,ý LA -1 15) m rti r- ri r- rn en fl- Ln < Li w lo c w 0 0 C) c:ý CD w C Cýý W w 0 n c C) CD x E 8 vi w q - , 1:ý q Cý q C:vi Cý Cý Cý Cý Cý ýD ýc cý rýl Ilt cýj f%4 N ýt UD CD LTI iri 11ý, U' w Ln N Ln Ln 1:ý -i Dý. CD c) CD C) C) cý cý) 0 C) C3 C} n cýý (D w 0 0 c CD CD CD 0 0 n cýý c q c:ý q q q cý, ::ý :ý, :ý q cý - w E w n cý5 w <:ý) o 4n o w w 6 cý c Cl C] w C) cý cý cý CD w 0 CD LU c w 0 c:ý W 0 w w cýl cý 0 w c:ý C) cý cýý 0 C2 CD w Ci q Cý Cý , q q q Cý cý CS c5 CD w w o CS c) w w c m rý q N r~ r- flý ri m 1* rIl CO r'ý cu :=M -IZ 0 cI- > CL bjo mu -C5 -0 1,13 M ui mu LLI, 2 rL 111 L.,. Construction of Girls Hostel Building for 100 Students under RMSA Schedule -6 PD, RMSA Lr. No.58/CW/RMSA/ 2012, dt. 06.12.13 & G.O. Ms. No. 252, School Education (SSA) Department, dated 12.12.2013 RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA) Sn. Name of District! N N Disict Name of work School Campus Amount No Division 1 Thiruvanamalai Kovilur Model School 2,66,36,000 2 Cuddalore Kadampuliyur GHSS 2,35,00,000 3 Cuddalore M.Podaiyur GHSS 2,35,00,000 4 Cudda[ore Veppur GHSS 2,35,00,000 5 Villupuram G. Ariyur Model School 2,35,00,000 6 Villupuram Moolakkadu Model School 2,35,00,000 7 Villupuram Periyasiruvathur GHSS 2,35,00,000 8 Villupuram Rishivandhiyam GHSS 2,35,00,000 9 Villupuram Thirunavalur GHSS 2,35,00,000 10 Villupuram Thiruvennainaltur GGHSS 2,35,00,000 11 Villupuram Vellaiyur (A.Kumaramangalam) GHSS 2,35,00,000 12 Villupuram Virugavur GHSS 2,35,00,000 Trichy Region 13 Ariyalur Karuppur Poiyyur GHS 2,35,00,000 14 Perambalur S.Aduthurai KGBV Residential Schoo 2,35,00,000 15 Dharmapuri Eriyur GHSS 2,35,00,000 16 Dharmapur[ Marandahalli GHSS 2,35,00,000 17 Dharmapuri Periyamaptti GHSS 2,35,00,000 18 Krishnagiri Bolupalli KGBV Residential School 2,35,00,000 19 Krishnagir Kelamangalam GHS 2,35,00,000 20 Krishnagiri Kothanur (Thally) KGBV Residential School 2,35,00,000 21 Krishnag[ri Shoolagiri GGHSS 2,35,00,000 22 Namakkal Ramapuram Model School 2,35,00,000 23 Namakkal Valavanthinadu Model School 2,66,36,000 24 Salem Nangavalli GGHSS 2,35,00,000 25 Salem Vellalapuram Model School 2,35,00,000 26 Salem A. Pudur Model School 2,35,00,000 27 Salem Nadupatty GHSS 2,35,00,000 28 Salem Periyakrishnapuram Model School 2,35,00,000 29 Salem Panamarathupatty GGHSS 2,35,00,000 30 Salem Vadugapatty Model School 2,35,00,000 31 Salem Singiripatty Model School 2,35,00,000 32 Salem [Vembadithalam GHSS 2,35,00,000 Sn. Name of District/ Name of work School Campus Amount No Division 33 Salem Chettimankurichi Model School 2,35,00,000 34 Salem Chinnappampatty GHSS 2,35,00,000 35 Salem Yercaud GHSS 2,66,36,000 36 Karur Balaviduthi GHSS 2,35,00,000 37 Thiruppur( C) Moolanur GlHSS 2,35,00,000 38 Thiruppur( C) Sedapalayam (Kundadam) Panchayat Union Public 2,35,00,000 School 39 Erode Vedarnagar (Sathyamangalam) GHS 2,66,36,000 40 Erode Mugasipudur GHS 2,35,00,000 41 Erode Nambiyur GHSS 2,35,00,000 42 Erode Ennamangalam Model School 2,66,36,000 43 Erode Sikkahalli (Thalavadi) GHS 2,66,36,000 Madurai Region 44 Sivagangal Ulagampatti GHS 2,35,00,000 GRAND TOTAL 1,05,28,16,000 GIRLS HOSTEL NOTES ON ACCOUNTS 1. The Accounts are being maintained under Cash based double entry system of accounting 2. Bank Interest represents the amount of interest credited in the bank accounts of the District office and State Office of RMSA. Interests on SB account at SMDC level were not accounted in the books of accounts. 3. Bank balances are duly reconciled. 4. Unadjusted Advances at SMDCs represents the amount issued for running expenses at Girls Hostel level still not spent as on 31.03.16 5. Amount Advanced to PWD were written off as expense in the year in which it is paid and Fixed Assets will be created on the year of completion of Civil Work. 6. PWD handed over 44 Girls Hostel in year 2015-16 for which Capital Fund Rs.1,05,28,16,000/- has been created and correspondence entry of Fixed Assets Rs. 1,05,28,16,000/- has been made. As per our report of even date annexed, For Vaithisvaran & Co LLP (Formerly Vaithisvaran & Co.,) Chartered Accountants FRN 004494S R.Venkatesh Partner , M.NO.203816 Date:28/08/2016 Place: Chennai INDEX S. NO PARTICULARS RMSA - MODEL SCHOOL 2015-16 1 Auditor's Report 2 Utilization Certificate 3 Receipts & Payments Account 4 Income & Expenditure Account S Balance Sheet 6 Sources and Application Statement VAITHISVARAN & CO LLP CHARTERED ACCOUNTANTS (Formerfy VaithIsvoron & Co.) AUDITORS' REPORT RASHTRIYA MADHYAMIK SHIKSHA ABH1YAN (RMSAL TAMIL NADU MODEL SCHOOL We have audited the attached balance sheet of the "Tamil Nadu State Mission Rashtriya Madhyamik Shiksha Abhiyan-(RMSA), MODEL SCHOOL Tamil Nadu, hereinafter referred to as "The Project" as at 31s March 2016, the Income &Expenditure Account and Receipts & Payments Account for the year ended on that date annexed thereto. The Balance Sheet, Income & Expenditure Account and Receipts & Payments Account dealt with by us in this report incorporate the accounts of State Project Directorate audited by us in 13 districts (44 Model Schools) (3 Districts audited by us & balance 10 audited by another firm of Chartered Accountants duly appointed for this purpose).The reports on the accounts of District Project Offices by the District Auditors have been dealt with in preparing our report, in the manner considered appropriate by us. These financial statements are the responsibility of the management. Our responsibility is to express an opinion on the financial statements based on our audit. SCOPE: We have conducted our audit in accordance with standards of auditing issued by Institute of Chartered Accountants of India. These standards require that we plan and perform the audit to obtain reasonable assurance whether the financial statements are prepared in all material respect in accordance with an identified financial reporting framework and are free of material misstatements. An audit includes examining on test basis, evidence supporting the amount & disclosure in the financial statements. An audit also includes assessing the accounting principles used & significant estimates made by the management as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. OPINION: 1. We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit. /1) vaithisvaran & Co. (a partnership firm) converted to Vaithisvaran & Co LLP (A Limited Liability Partnership) with LLP identity No. AAF-8642 effective March 07, 2016 Reg. Off : 15/7, Basha Street, Choolaimedu, Chennai - 600 094, India. 0: +91 44 4913 0305 (4913 0306 1: beadoffice@vaithisvaran.com www.vaithisvaran.com Branches at - Secunderabad, Hyderabad and Bengaluru. II. In our Opinion Proper books of accounts have been kept by the State Project Office so far as appear from the examination of the books of account. Ill. The accompanying financial statements dealt with by this report are in agreement with the books of account maintained by the management. IV. Attention is drawn to the following items contained in Significant Accounting Polices and Notes attached to and forming part of financial statements. 1. Regarding non-provisioning of Depreciation on Fixed Assets. 2. Unadjusted/Outstanding Advances amounting to Rs. 2,25,44,709/- summarized as under which are subject to confirmation. S.No Particulars Unadjusted Advance Amount (in Rs.) 1 Model School -Recurring 1,35,44,709 2 Model School - 90,00,000 Non recurring Total 2,25,44,709 3. Non accounting of Interest earned on funds issued to Model School bank accounts, quantum of which is not determinable. V. Subject to the foregoing, in our opinion and to the best of our information and explanations given to us, the said accounts read together with the notes to accounts thereon give the information in the manner so required and give a true and fair view; a. In the case of the Consolidated Balance Sheet, of the state of affairs of "The Project" as at 31st March 2016. b. In the case of Consolidated Income & Expenditure Account, the excess of expenditure over income of "The Project" for the year ended 31St March 2016 and 9I S c. In the case of Consolidated Receipts & Payments Account "The Project" for the year ended 31St March 2016. For Vaithisvaran& Co LLP (Formerly Vaithisvaran& Co) Chartered Accountants FRN: 004494S/S200037 R. Venkatesh (Partner) M. No: 203816 Date: 29th August 2016 RASTHRIYA MADHYAMIK SHIKSHA ABH IYAN, TAM IL NADU Consolidated Form Of Utilisation Certificate of Model School for the year ended 31.03.2016 (In Rupees) 5.NO. PARTICULARS CENTRAL SHARE STATE SHARE TOTAL Opening balance at the beginning of 1 the financial year ( as on 01.04.2015) 15,83,45,415 Details of funds received during the 2 year 3 TOTAL FUND RECEIVED 15,83,45,415 4 Other Receipts/interest 90,14,881 6 TOTAL FUND AVAILABLE(SI. 1+4) 16,73,60,296 7 Expenditure (grants in aid general) 91,14,169 Expenditure (grants for creation of 8 capital assets) 8,50,000 9 TOTAL EXPENDITURE(SI.7+8) 99,64,169 10 Balance as on 31.03.2016 15,73,96,127 101 Bank Balance @ State Level 10,18,04,332 10.2 Bank Balance @ District Level 3,30,47,086 10.3 Unajusted Advance 2,25,44,709 1.Certified that Rs.Nil/-(Rupees Nil Only) sanctioned during the year 2015-16 in favour of State Project Director, State Mission of Rashtriya Madhyamik Shiksha Abhiyan, Tamil Nadu vide Ministry of Human Resource Development, Department of School Education and Literacy Letter Nos. as indicated above and Rs. Nil/- ( Rupees Nil Only) received as State share from State Government VIde Letter Nos. as indicated above and sum of Rs.90,14,881/- (Rupees Ninty Lakhs Fourteen Thousand Eight Hundred and Eighty one Only) on account of Interest and Other receipts during the period 2015-16 and sum of Rs.15,83,45,415/- (Rupees Fifteen Crore Eighty Three Lakh Fourty Five Thousand Four Hundred and Fifteen Only ) on account of the unspent Balance of previous year ,a sum of Rs.99,64,169/- (Rupees Ninety Nine Lakhs Sixty Four Thousand One Hundred and Sixty Nine Only) has been utilized for the purpose for which it has been sanctioned and the balance of Rs.15,73,96,127/-(Rupees Fifteen Crore Seventy Three Lakhs Ninty Six Thousand One Hundred and Twenty Seven Only) has been remained unutilized at the end of the year. 2.Certified that we have satisfied ourself that the conditions on which the grants-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. 3. Kinds of checks exercised i. Audited Statement of Accounts ii.Utilization received from executing units iii.Progress report For Tamil Nadu State Mission Of Rashtriya Madhyamik Shiksha Abhiyan Project Director AUDITOR'S CERTIFICATE We have verified the above statement with the b and records produced before us for our verification and found the same has bdn drawn in accordance therwith. 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'A .> - .i _LJ . .C~tl> e 3 - * 0 'flro cn <0+ roo CLc e 0 c c 0 < 00 I c .. -ao 2 to m U c -Z -0 LL- u- - - ro m ~3= LL L > vi1 00 00 c 0 ID u - o: c n 00 N C) 3 CD 0 N CS n ræ c m E o m n CDo LO N N N" cýc to rc-1 N LO 7 Ov i -' - (_ er- E o o4 un 4 m- - > -u Ew~ - E E < w 0 0 V t l i- cc -S >- ' ' =n CD C C N 0 D CDC nr -- q q OIL - n x o O EE-c 9 _ Gico cc c c L0-0l - in-- 0 Cz o- o oe _ > A- -.ui- 4 00 crc flu CD- 0 _ ti wj > C) U_ L- >= >l 00 rouj -0 m Ww.s ro LLn E f 0 0 0 V) 0 æ0 DL n - æ ―「 :;―鵬――、：、――…―……11(―…” l ,;！므―,;,-:! & RAS HTRIYA 1\4ADHYAM [K SH I KSHA ABHIYAN (RMSA)-TAMI LNADU RMSA -CONSOLIDATED ADDITIONAL STATE FUND SO U RCES AN D APPLICATION 0 F FU NDS STATEN! ENT FOR TH E YEAR 2015-2016 Sources Amount (RS) Opening balance Bank Funds in Transit Tota I (A) Receipts Funds received from Govt of Tamflnadu 4,95,60,40,000 BioDigest Toilet Fund 21,78,000 TAN 11 Fund 1,18,92,000 Bank Interest 2,62,97,832 Tota I (B) 4,99,64,07,832 TOTAL SOURCES (A)+(B) 4,99,64,07,832 Application Amount (Rs) Expenditure BioDigestToilet Expenditure 7,00,000 TAN 11 fund 39,01,160 Bank Charges 418 Release to PWD: From State 1,71,64,79,000 From District 62,10,20,500 Realsed to SMIDC - ACR & Furniture 6,29,00,000 Total (C) 2,40,SO,01,078 Closing balance Bank @ State Level 2,24,39,91,114 Bank @ District Level 34,61,98,500 UNADJUSTED ADVANCE: - Blo DigestToilet Fund 11,00,000 TAN I fund 1,17,140 Total (D) 2,59,14,D6,754 TOTAL APP LICATI ON (C)+(D) 4,99,64,07,832 For Vaithisvaran & Co LLP For Tamil Nadu State Mission Of (Formerly Vaithisvaran & Co,) Rashtriya Madhyamik Shiksha Abhiyan Chartered Accountants FRN 0044945/ S200037 4N914- R.Venkatesh Partner G.. Ar i v o lli M-NO 203816 Project Director Place: Chennai, Da,te:29/08/2016 - 1L／「 ,｀ㄴ： ! & . . F l { , 【 「 넌 J 」 1 「 i 「L& l ; 뻔’ l - 〕｀&7 그 - & r 尸 스 纛；_ ㅋ &_ _ __ _ _ _ l 논： l수 〔 吟 「섭 & \ . 떵 E, ．너（41긱｀〔니＼r/&& [ 。－- 臘 ，백스． , l i RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA)- TAMILNADU RMSA -ADDITIONAL STATE FUND ADDITIONAL CLASS ROOM AND FURNITURE Place Released to SMDC Total Fund utilisation Erode N aga patti n am 3,24,00,000.00 3,24,00,000-00 Theni 54,00,000M 54,00,00C.00 Total 6,29,00,000.00 6,29,00,000-00 ADDITIONAL STATE FUND( GOVERENMENT OF TAMILNADU) NOTES ON ACCOUNTS 1. The Accounts are being maintained under Cash based double entry system of accounting. 2. Bank Interest represents the amount of interest credited in the bank accounts of the state office of RMSA only. District Additional Fund Interest is treated as Recurring Grant interest due to usage of same account for both Recurring Fund and Additional Fund 3. Bank balances are duly reconciled. 4. Unadjusted Advances represents the amount issued but still not spent as on 31.03.16 5. Biodigest Fund received is Rs 21,78,000 and released to Model School is Rs 18,00,000. The balance amount of Rs. 3,78,000 is included in state fund closing bank balance but the amount lies in Model School Bank Account. 6. Previous year figures have been regrouped wherever necessary to confirm with presentation of current year figures. 7. Amount Advanced to PWD were written off as expense in the year in which it is paid and Fixed Assets will be created on the year of completion of Civil Work. 8. Rs 43,01,00,000 has been utilized from Non Recurring Grant Fund for Additional State Fund Expenditure and was redeposited to Non Recurring Grant on month of July 2016. Chartered Accountants For Vaithisvaran & Co LLP (Formerly Vaithisvaran & Co.,) Chartered Accountants FRN 0044945 R.Venkatesh Partner M.NO.203816 Date:12/08/2016 Place: Chennai