R. CHANDRASEKAR & CO. CHARTERED ACCOUNTANTS Off: No. 104, Kamatchiamman Koil Street, Res: 18, VIth Cross, Puducherry - 605 001. Ilango Nagar, Tel : 0413 - 2337093, 2342853 Puducherry - 605 011. Cell : 94432 77761 Tel : 0413 - 2241714 E-mail: cakrajaram@gmail.com INDEPENDENT AUDITOR'S REPORT To the Members of SARVA SHIKSHA ABHIYAN Report on the Financial Statements We have audited the accompanying financial statements of SARVA SHIKSHA ABHiYAN Pondicherry, which comprise the Balance Sheet as at March 31, 2018, the statement of Receipts and Charges Account and the Income and Expenditure account for the year 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 and presentation of these financial statements that give a true and fair view of the financial position and financial performance. This responsibility also includes maintenance of adequate accounting records for safeguarding the assets of the society and for preventing and detecting frauds and other irregularities; selection 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, and ensuring their operating effectiveness and 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. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing generally accepted in India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and the disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal financial control relevant to the society's preparation of the financial statements that give a true and fair view in order tordeign audit procedures that are appropriate in the circumstances, but not for tke,,Fpli &of( expressing an opinion on whether the Society has in place an adequate internal financial controls system over financial reporting and the operating effectiveness of such controls. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by the Society's Management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the financial statements. Qualified Opinion: 1. The Society maintains its accounts on 'Cash Accounting' systems wherein income and expenditure are accounted for 'as and when paid' rather than on mercantile basis, where income and expenditure are accounted for as and when incurred. 2.Queries mentioned in C&AG Audit report, not yet solved (a) Inordinate delay in adjusting OBA items As per GFR provisions any advance drawn was required to be adjusted within 2 months from the date of withdrawal. However certain advances are drawn but not yet settled SI.No OBA No. Bill No./Date Amount Cheque No./Date 4 39/SSA 401/23.01.17 13000 292809/23.01.17 5 40/SSA 402/23.01.17 11000 2928085/23.01.17 6 41/SsA 287/19.12.17 10000 292489/19.12.17 7 11/SSA 122/18.12.17 100000 293422/18.12.17 8 12/SSA 123/19.12.17 100000 293423/19.12.17 9 14/SSA 142/07.02.18 100000 293448/07.02.17 10 15/SSA 143/06.12.17 100000 293449/06.02.17 11 07/SSA 64/28.06.17 1500000 292914/28.06.17 12 36/SSA 253/25.01.198 100000 326738/25,01.18 13 01/SSA 28/26.06.18 20000 723403/26.06.18 (194700- 14 45/SSA 270/20.11.2013 129725)64975 446868/20.11.13 (129800- 15 49/SSA 329/23.12.2013 114170)15630 4469937/23.12.13 (152500- 16 06/SSA 67/09.06.14 100000)52500 265622/09.06.14 17 08/SSA 74/01.07.15 5000 287607/01.07.15 (175000-140000 18 28/SSA J-1/1.10.15 )35000 290252/05.10.15 (b) Non-recovery of Tax Deduction of Source (TDS) As per Section 194C of the Income Tax Act 1961, any person responsible for paying any sum to the contractor for carrying out any work is required to deduct TDS at 1% if payment is made to Individual/HUF and at 2%, if the payment is made to other person and 20% tax deducted, if PAN is not available. On Scrutiny of bills/vouchers furnished to audit, it was noticed that in the following bills, payment were made without deducting tax at source. Bill no/date Name of the firm Amount Particulars Consolidated Salary to 03 & 05/5SA/2017- PIM CARE the persons engaged 18,dt,26.3.18 TECHNOLOGIES 77,880 through outsourcing 10/SSA/2018-19, Purchase of raw Dt.17.04.18 M/s Thangaraj 5,95,730 materials for printing Purchase of scanners 105/SSA/2017-17 N/A 3,73,669 and Hard Disk Purchase of Science 130/S5A/2016-17 Locus for Maths Kits 3,21,775 Kits Opinion In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give a true and fair view, in conformity with the accounting principles generally accepted in India, except of those mentioned in Qualified opinion in the above paragraph, of the state of affairs of the unit of the society as at 31 March 2018 and its Income and Expenditure for the year ended on that date. (a) in the case of the Balance Sheet, of the state of affairs of the unit of the Society as at March 31, 2018; (b) in the case of the Income and Expenditure Account, Excess of Expenditure over Income for the year ended on that date. R. CHANDRASEKAR & CO. CHARTERED ACCOUNTANTS Off: No. 104, Kamatchiamman Koil Street, Res: 18, Vith Cross, Puducherry - 605 001. Ilango Nagar, Tel : 0413 - 2337093, 2342853 Puducherry - 605 011. Cell : 94432 77761 Tel 0413 - 2241714 E-mail : cakrajaram@gmail.com CERTIFICATE We have examined the attached Balance Sheet of "SARVA SHIKSHA ABHIYAN", Union Territory of Puducherry Mission Authority, State Project Office, PKC Educational Complex, Puducherry, as on 31.03.2018 and Income and Expenditure on that date in which are incorporated the audited financial statements of the State Project Office, Puducherry. These financial statements are the responsibility of the management of State Project Office, SSA, Puducherry. Our responsibility is to express an opinion on these financial statements based on our audit report of event date and notes attached to and forming part of financial statements, management report of even date we confirm that: a) Goods, works and services procured for the purpose of projects are in accordance with procurement procedures prescribed in the manual on Financial Management and Procurement Guidelines issued by the Ministry of Human Resource Development, New Delhi. b) The resources are used for the purpose of the project; and c) The expenditure statements and financial statements are correct. During the course of audit, we have relied upon the supporting documents and records. Subject to our audit report of even date and notes forming part of financial statement, we are of the opinion that the financial statements audited can be relied upon to support reimbursement under the credit agreement. Further to the above, in our opinion and to the best of our information and according to the explanation given to us it is certified that the Income and Expenditure Account and Balance Sheet represent a true and fair view of implementation (and operation) of the project for the year ended 31st March 2018. To, The State Project Director, SARVA SHIKSHA ABHIYAN, Pondicherry. Dear Sir, Sub: Procurement Audit "This is certify that we have gone through the procurement procedure used for the State for SSA and based on the audit of the records for the year 2017-18 for the SARVA SHIKSHA ABHIYAN and inputs from the district audit reports, we are satisfied that the procurement procedure prescribed in the Manual of Financial Management and Procurement under SSA has been followed/or the following deviations were observed." S.No. Details Deviations Amount involved ( declared as misprocurement) NIL NIL NIL K'!Fn- t- )1 3' . SARVA SHIKSHA ABHIYAN NOTES TO ACCOUNTS FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31.03.2018 1. METHOD OF ACCOUNTING: The Society maintains its books of account on Cash Accounting System. 2. GRANT RECEIVED: During the year, the ICT received Rs 2,91,03,460 from central government SCHEME EXPENSES: During the year the society has incurred an expenditure of Rs 6,31,21,514.07/- implementation of the Project and Management Cost. SARVA SHIKSKA ABHIYAN-STATE Union Territory of Puducherry Mission Authority, State Project Office, PKC Educational Complex, Pondicherry-605 005 Balance sheet for the year ended 31st March 2018 LIABILITIES 31.03.2018 31.3.2017 ASSETS 31.03.201 31.3.2017 RS Rs Rs Rs Rs RS Capital fund: Closing balance: Cash in hand Opening balance 219317.1 20n51157.0 Capital fund 65,37,35,174.00 65,37,35,174.00 Cash at bank 21,93,173.10 20,51,157.00 State share 1,60,57,350.00 66,97,92,524.00 Money in transit - 1,78,66,540.00 Excess of Expenditure over income Opening balance: 63,38,17,476.83 Add: Current period 2017-18 3,37,81,874.07 66,75,99,350.90 63,38,17,477.00 665,97,92,524.00 65,37,35,174.00 KAMATCHI oA/ 0 (MOHINDER PAL) Junior Accounts Officer State Project Director State Project office State Project Office (Samagra Shiksha) SARVA SHIKSHA ABHIYAN Direclorate of School Education PUDUCHERRY. PUDU HERRY-605 005. SARVA SHIKSHA ABHiYAN-STATE Union Territory of Puducherry Mission Authority, State Project Office, PKC Educational Complex, Pondicherry-605 005 Income & Ex enditure Account for the year ended 31st March 2018 Expenditure 31.03.2018 31.3.2017 Income 31.3.2018 31.3.2017 Rs Rs Rs Rs RS By Interest received 236,178.00 22,63,197.00 TBlcReoreCnr.By Right to information/Educationl 2.00 98.00 Contigency grant -8RC 2,80,000.00 63Rghtt,410mti 1 duai .00 980 0.00 By Miscellaneous income - 63,410.00 Meeting~~~ -7A13,029,03,4600 MIS Co-oridantor 10,13,600.00 Central Share 2,9103,460.00 Resource teachers salary - IED 18,05,100.00 Salary for Accounant cum Support staff 9,58,000.00 By Excess of Expenditure 3 81,874.07 5,80,57,511-00 Salary for Data entry operator 6,20,000.00 Over Income 3,37,81,874.07 5,80,57,511.00 Salary of Resource persons - BRC 94,31,040.00 1,42,46,740.00 1,32,27,952.00 To Cluster Resource Centre: Contigency grant -CRC 2,20,000.00 Meeting - TA 2,64,000.00 Salary of Resource persons - CRC 34,37,000.00 39,21,000.00 1,05,87,067.00 To LED: IED - intervention for Disabled 27,44,334.00 32,52,332.00 To Civil works; Civil work - Additional class room 12,00,000.00 To Community Mobilization activity 2,00,000.00 To SMC Training 4,03,100.00 To Innovative Activity: Girls Education 8,15,220.00 Minority Education 11,54,017.00 SC/ST - Education 10,05,417.00 Urban Deprived Children 10,46,517.00 40,21,171.00 17,07,395.00 To Maintenace Grant: Repairs & Maintenance to Schools: 36,07,500.00 30,89,000.00 W E PKAMATCHI (MOH INDER PAL) Junior Accounts Officer State Project Director State Project Office State Project Office(Samagra Shiksha) SARVA SHIKSHA ABHIe IN Directorate of School Education PUDUCHERRY-605 005. PUDUCHERRY. To Management Cost: Management & MIS - SPO 1,00,18,033.07 1,10,87,774.00 To School Grant: School Grant - Primary 17,55,000.00 School Grant - Upper Primary 14,00,000.00 31,55,000.00 26,71,000.00 To Teachers Grant: Teachers Grant - Primary 8,35,000.00 Teachers Grant - Upper primary 8,63,000.00 16,98,000.00 - To Teacher training: Teachers Training - BRC 3,00,000.00 Teachers Training - Resource persons 2,30,000.00 5,30,000.00 1,20,907.00 Braille Books 5,800.00 5,300.00 Child Tracking 5,78,000.00 1,69,000.00 Exposure visit outside UT 47,14,500.00 - Internet communication 15,00,000.00 2,48,000.00 LEP 22,95,312.00 - National Achievement Survey 25,08,751.00 - Project management cost 10,76,873.00 - RAA 45,93,000.00 59,31,000.00 SMC training 2,00,000.00 - Special training 4,06,000.00 5,76,000.00 Teachers salary 12,59,000.00 33,64,800.00 Transport/Escort facility 42,500.00 - Computer lab coordinators hobo./wages 23,97,089.00 REMS 1,46,500.00 6,31,21,514.07 6,03,84,216.00 6,31,21,514.07 6,03,84,216.00 KAMATCHI ,9 Ao'2-0cZ9 Junior Accounts Officer State Project Office (MOF-INDERPAL)SARVA SH;KSIA AB14IYAN State Project Director State Project Office (Sarnagra Shiksha) PUDUCHERRY' Directorate of School Education PUDUCHERRY-605 005. SARVA SHIKSHA ABIHIYAN-STATE Union Territory of Puducherry Mission Authority, State Project Office, PKC Educational Complex, Pondicherry-505 005 Receipts & Payments Account for the year e ded 31st March 2018 Receipts 31.03.2018 31-03.2017 Payments 31.03.2018 31,03.2017 Rs Rs Rs Rs Rs Rs Rs TO OPENING BALANCE By Block Resource Centre: Cash at bank 20,51,157.17 78,14,098.00 Contigency grant -BRC 2,80,000.00 3,00,000.00 Meeting - TA 1,39,00000 1.80,000.00 To Grant Received MIS Co-oridantor 10,13,600.00 10,72,000.00 Central Share 2,91,03,460.00 4,83,00,820.00 Resource teachers salary - IED 18,05,100.00 25,36,050.00 Salary for Accounant cum State Share 1,60,57,350.00 Support staff 9,58,000.00 9,48,650.00 Transfer - DAT - 4,51,60,810.00 35,38,000.00 5,18,38,820.00 Salary for Data entry operator 6,20,000.00 8,64,000.00 Salary of Resource persons - 5RC 94,31,040.00 1,42,46,740.00 74,41,700.00 To interest & Miscellaneous income Interest received 2,36,824.00 22,95,183.00 By Cluster Resource Centre: Right to information/Education 2.00 1,51,650.00 Contigency grant -CRC 2,20,000.00 3,00,00000 Miscellaneous income - 2,36,826,00 98.00 24,46,941.00 Meeting - TA 2,64,000.00 3,60,000.00 Salary of Resource persons - CRC 34,37,000.00 39,21,000.00 1,01,37,533.00 To Maintenance Grant Repairs & Maintenance to school 639.00 53,000.00 By IED: IED - Intervention for Disabled 27,44,334.00 31,45,000,00 To Management cost Management & MIS - SPO 9,19,863.93 3,24,614.00 By Civil works: Civil work - Additional class room 12,00,000.00 To Block resource centre: Contigency grant - BRC 6,079.00 By Community Mobilization activity 2,00,000.00 Meeting - TA - BRC 60,000.00 MIS Co-ordinator 32,513.00 By SMC Training 4,04,000.00 Resource teachers salary - lED 4,500.00 Salary accountant cum support staff 6,000.00 By Innovative Activity: Salary for Data entry operator 4,857.00 Girls Education 8,15,220.00 4,36,000.00 Salary for resource persons - BRC 499.00 1,14,448.00 Minority Education 11,54,017.00 4,34,000.00 SC/5T- Education 10,05,417.00 4,34,000.00 Urban Deprived Children 10,46,517.00 40,21,171.00 4,34,000.00 41 ForaR CHANDRASEKcAR&1 Co. fV?.A.J.v~AA KamachianflafCHARTERED ACCOijNTAJJS V AMATCH (MOHINDER PAL) * Kai * Junior Accounts Officer State Project Director n, State Project Office (Sarnagra Shiksha) A R A State Project offico ~ Directorate of-7 -VC - "YI )t"O' SVj? SARVA SHIKSHA ABHIYAN Deta o cLo PUDUCHERRY. To Cluster resource centre: Contigency grant 70,000.00 Meeting - TA 82,362.00 By Maintenace Grant: Sa lar of resurc pesn Salary of resource persons 58,104.00 2,10,466.00 Repairs & Maintenance to Schools:!60,3.0 3,2000 By Management Cost: Advance 29,00,000.00 Management & MIS - SPO 1,09,37,897.00 1,1314,388.00 Received from Mahe 2015-16 1,60,750.00 30,60,750.00 By School Grant: To Computer lab co-ordinators 230 0 Tono/mut l25,18,616.00 School Grant - Primary 17,55,000.00 13,23,000.00 Hono/Wages School Grant - Upper Primary 14,00,000.00 31,55,000.00 13,48,000.00 To IED - Intervention for Disabled 42,668.00 By Teachers Grant: Toleachers training- Inservice 29,093,00 Teachers Grant - Primary 8,35,000-00 Teachers Grant - Upper primary 8,63,000.00 16,98,000.00 - To Innovative activity: Girlseduction405.00 By Teacher training: Girls education 15,000.00 Teachers Training - BRC 3,00,000.00 SC/5T - Education 15,200.00 30,605.00 Teachers Training- Rescurce persons 2,30,000.00 5,30,000.00 1,50,000.00 Urban deprived children To SMC training 900.00 To Loans and Advances: To Special training 36,000.00 Advance 53,000000 To Teachers salary 18,400.00 Advance - Travelling 5,300.00 To Money in Transit 1,78,66,54000 raille Books 5,800.00 1,69,000.00 Child Tracking 5,78,000.00 1690.0 Exposure visit outside UT 47,14,500.00 Internet communication 15,00,000.00 2.48,000.00 LEP 22,95,312.00 National Achievement Survey 25,08,751.00 Project management cost 10,76,873.00 RAA 45,93,000.00 59,31,000.00 SMC training 2,00,000.00 Special training 4,06,000.00 6,12,00000 Teachers salary 12,59,000.00 33,83,200.00 Transport/Escort facility 42,500.00 Computer lab coordinators hobo./wages - 49,15,705.00 IREIS46,500.00 No,1, ForR.CHANDRASEKAR & CO., Ka*iannan CUHARTERED ACCOUNTANTS Pariner KAMAT HI (MOHINDER PAL) Acco .A-f AJ Junor ccontsOf Ic State Project Director State Project Office State Project Office (Samagra Shiksha) SARVA SHIKSHA ABHIYAW Directorate of School Education PUDUCHERRY. PUDUCHERRY-605 005. By Interst & Miscellaneous income Bank interest 646 00 31,986.00 Miscellaneous income - 88,250.00 By Closing balance Cash in hand Cash at bank 21,93,173 10 20,51,157.00 6,62,35,836.10 6,85,39,419.00 6,62,35,836.10 6,85,39,419.00 ri rm dreAR & CO., 0 4,4AtAOUNTANTS V. KAMATCHI (MC HINDER PAL) r Junior Accounts Offic,r Stt P State Project office Sta'e ProjeCt Director %ParIner U R State Projecl Office (Samagra S4icsha) 1 *. RA*ARM SARV/A SHIKSHA ABIIY;'A ~ Directorate of School Education A/, PUDUCHERRY. PUDUCHERRY.605 005. SARVA SHIKSHA ABHIYAN Utilisation Certificate as on 31/03/2018 Rs in Lakhs SI.No. Details General Head Total Central State Unspent Balance under General Head from previous I grants as on 1.4.2017 199.5 30.86 230.36 2 Central Government Grant 2.1 F.No.7-3/2017-EE.15 dt 26-04-17 162.2 2.2 F.No.7-3/2017-EE.15 dt 26-04-17 37.8 2.3 F.No.7-3/2017-EE.15 dt 07-03-17 330.79 2.4 F.No.7-3/2017-EE.15 dt 07-03-17 2.89 2.5 F.No.7-3/2017-EE.15 dt 07-03-17 77.09 Total Central Govt Grants(2.1+2.2+2.3+2.4+2.5) 610.77 0 610.77 Interest from Bank 1.62 1.62 Other Income 0.75 0.75 3 State Government Grant 3.1 G.ORt No.57 dt 24.08.17 81.64 81.64 3.2 G.O.Rt No.48 dt 08.08.17 25 25 3.3 G.O.Rt No.118 dt 19.01.18 109.13 109.13 Total State Govt Grants (3.1+3.2+3.3) 0 215.77 215.77 4 Grand Total (1+2+3) 810.27 249 1059.27 5 Less: Expenditure during 2017-18 378.73 252.49 631.22 6 Closing Balance ( 4-5) 431.54 -3.49 428.05 7 Total Share released from GOI and UT Share 610.77 215.77 826.54 8 Total Share received from UT of Puducherry (DAT) 291.03 160.58 451.61 9 Unspent Balance in UT of Puducherry (DAT) (7-8) 319.74 55.19 374.93 10 Closing Balance 111.8 -58.68 53.12 11 Closing Balance for Capital head -19.22 12 Capital Expenses 11.96 13 Actual Closing Balance with SS (6-9) 21.94 For R CHANDRASEKAR & CO., CHARTERED ACCOUNTANT Pamrser .aS9k,r,,K, RAJARAM KAM A CR KH Junior Accounts Of (MOHINDER PAL) State Project Offic State Project Director y. SARVA SHIKSHA ABH State Project Office (Samagra Shiksha) PUDUCHERRY. Directorate of School Education e PUDUCHERRY-605 005. SecrP!ry cliet. Chief 3ctctariat Pu ducherry SARVA SHIKSHA ASHIYAN Utilisation Certificate as on 31/03/2018 Rs in Lakhs SI.No. Details Capital Head Total Central State Unspent Balance under Capital Head from 1 previous grants as on 1,4.2017 -38.38 7.2 -31.18 2 Central Government Grant 2.1 F.No.7-3/2017-EE.15 dt 07-03-2018 9.7 2.2 F.No.7-3/2017-EE.15 dt 07-03-2018 2.26 Total Central Govt Grants(2.1+2.2) 11.96 0 11.96 4 Grand Total (1+2) -26.42 7.2 -19.22 5 Less: Expenditure during 2017-18 0 0 0 6 Closing Balance (4-5) -26.42 7.2 -19.22 For R. CHANDRASEKAR & Co. CHARTERED ACCOU NTS i.KAMA CHI aso KRAJAR Junior Accounts Officlr kA State Project Office (MOHINDER PAL) NoA041 e SARVA SKIKSHA ABH!Y;..* State Project Director ad achia3ro PUDUCHERRY. State Project Office (Samagra Shiksh KoISt Directorate of School Education PUDUCHERRY-605 005. Secretary to Govt. (Educatioll) Chief Seactariat Puducherry