Consolidated Statutory Audit Report of State Project Office Sarva Shiksha Abhiyaan, Punjab Financial Year 2017-18 AUDITORS lasminer Singfi Associates Charteref3Accountants 3-D, Surya Kiran CompfeV92, Te Yaff Ludhiana - 141001 TPi: 0161-4636550, 'Faxi.0161-2442080 §'lobie No. : 098141-60550 E-maif(D: iasinghlI23 @-yahoo. co. in I'ebsite : wwv.cajasminder com d asmincer c5inyA & Associalet Mob: 098141- 60550 L/ CarIerecAccouwIans Off : 91 - 161-4636550 3-D, Surya Kiran Complex, 92, The Mail Web: cajasminder.com Above Aristocrat Gallery, Ludhiana - 141001 e mail: jasinghI23@yahoo.co.in Date: 19.11.2018 To The State Project Director, Sarva Shiksha Abhiyaan Authority PSEB Building, Phase-8, Mohali, Punjab. Sub: Submission of Statutory Audit Report &Consolidated Financial Statements for F/Y 2017-18 Respected Sir, With reference to your memo no. SSAA/2018-19/FIN/201811080 dated:-30/04/2018, We hav6 been entrusted with Responsibility to express our Opinion on the Financial Statements of Sarva Shiksha Abhiyaan Authority, Punjab for the Financial Year 2017-18. With regard to this, we are hereby submitting our Statutory Audit Report &Consolidated Financial Statements for the Year ended 3 1.03.2018. Kindly find the same in order. Assuring you of our Best Services & Cooperation always With Warm Regards & Thanks Fo.- Js inder Singh and Associates Chart d Acco ntants CA. Ja Partner Flrm.Reg. o. 016192N asnuinuer inqA & Mssociales Mob: 098141- 60550 dICau-d e Ar* -coun1a1r Off : 91 - 161-4636550 3-D, Surya Kiran Complex, 92, The Mail Web: cajasminder.com Above Aristocrat Gallery, Ludhiana - 141001 e mail: jasinghl23@yahoo.co.in AUDITOR'S REPORT SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB Report on Financial Statements We have audited the consolidated financial statements of SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB which comprises of the Balance Sheet as at March 31, 2018, the Income & Expenditure Account and Receipt & Payment Account for the year then ended. Managements Responsibility Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position and financial performance in accordance with the accounting principles generally accepted in India. Their responsibility also includes the design, implementation and maintenance of Internal Controls relevant to the preparation and presentation of the financial statements that give true and fair view and are free from material misstatements whether due to fraud or error. Auditors Responsibility Our responsibility Is to express an opinion on these financial statements based on our audit. We have conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. These standards require that we comply with the ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatements or not. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risk of material misstatement of the financial statements whether due to fraud or error. An audit includes evaluating the appropriateness of the 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 believe that our Audit provides a reasonable basis for our opinion and the changes which have been affected in the consolidated Balance Sheet subject to changes in reconciliation of the Balance Sheets of other zones and according to the SSA. d asmin cer dinyA &3 Associales Mob: 098141- 60550 CAar-ereWAccourdans Off : 91 - 161-4636550 3-D, Surya Kiran Complex, 92, The Mail Web: cajasminder.com Above Aristocrat Gallery, Ludhiana - 141001 e mail : jasinghl23@yahoo.co.in A. Attention Is invited to the following: i. There are discrepancies found In cash book & ledgers in most of the blocks. Differences were also noticed while verifying the cash book. Details are attached with respective Balance Sheet. ii. Bank Reconciliation Statements at school level have not been prepared in an appropriate manner. iii. Non Recovery of Loans & Advances: - Some loans and advances were standing at SPO level from a long period & were not realized at the SPO level. iv. Estimation and Completion Certificate for the construction at SMC Level is not obtained by the respective authorities. v. Miscellaneous Income:-It has a debit balance because they wrongly booked income last year. It should be set off as debit balance against capital fund by writing Last year Adjustments. B. According to the information and explanations given to us and on the basis of overall examination of the accounts of the society, we are of the opinion that there is no internal control on the maintenance of the accounts of the society at head office and at district offices/blocks. Accounts of the society remain unreconciled at Schools & BPEOs levels till the time of finalization of Balance Sheet. Moreover, the Internal Audit System is also not adequate and commensurate with the size and nature of activities of the Society. C. According to the overall examination of the accounts of the society, we are of the opinion that Para 66(i) of the 'Manual on Financial Management and Procurement' is complied with but it requires more vigilance to ensure proper and economical use of public money. Except for the above We Report that: a) We have obtained all the information and explanations which to the best of our Knowledge and Belief where necessary for the purpose of our Audit. b) The Balance Sheet and Income and Expenditure Account and Receipt and Payment Account dealt with by this report are in agreement with the Books of Account maintained. c) The expenditure shown in the Income and Expenditure Account with respect to the Grants utilized at SPOs and at DPOs has been certified by the concerned officers at District Offices and at State Project Office. JfAH d) We have consolidated the financial statements as per the Terms of Reference (TOR) as provided in the Manual on Financial Management and Procurement. Further, we verify that the authority has, subject to our Audit report, carried out the financial management functions as per requirements laid down in the said manual. FOR JASMINDER SINGH & ASSOCIATES CHAR ED ACCOUNTANTS FIRM NO. 016192N JASMI PARTNER (MEM. NO. 6895) DATE: 19HIANA DATE: 19.11.2018 SARVA SHIKSHA ABHIYAN, PUNJAB (For Financial Year 2017-18) Report on Significant Accounting Policies 1. Basis of Accounting The term 'Basis of Accounting' refers to the timing of recognition of revenue, expenses, assets and liabilities in accounts. The commonly prevailing basis of accounting is: a. Cash Basis of Accounting; and b. Accrual Basis of Accounting Under the cash basis of Accounting, transactions are recorded when the related cash receipts or cash payments take place. Thus, the revenue of educational institutions, such as donations, grants, etc. is recognised when funds are actually received. Accrual basis of Accounting is the method of recording transactions by which revenue, expenses, assets and liabilities are reflected in the accounts in the period in which they accrue in respect of Cash Movement. At SSA Authority, Punjab, Normally Method of Accounting used by the Authority is mercantile system however, in some cases, Cash system is also followed. At SMC Level & Block Level, Cash basis of accounting is followed. At District Level& State level hybrid form of accounting i.e. a mix of both cash and accruA basis of accounting is followed by society. 2. Property, Plant and Equipment As per Accounting Standard - 10 1. Gross and Net book values of Fixed Assets atthe beginning and end of an accouniIng period should show additions, disposals, acquisitions and other movement. 2. Expenditure incurred on account of fixed assets in tI)e course of construction or acquisition; and 3. Revalued amounts substituted for historical costs of fixed assets, the method adopted to compute the revalued amounts should be shown, then a true of indices used, the year of any appraisal made, and whether an external Valuer was involve, in case where fixed assets are stated at revalued amounts should also be shown. 4. Depreciation should also be provided on Fixed Assif r to year basis on Written Down value basis or Straight Line basis. HFRJ6N1>I At SSA, Punjab, only additions are shown in the books of SSA at all levels of Society. Any Disposals. Revaluations, are not recorded in books. Further construction of Civil Structure at SMC Level, Block Level not booked under Fixed Assets. Expenditure related to this shown under "Civil Grants" in Income & Expenditure Account of the Society. Depreciation has not been provided on Fixed Assets since the incorporation of the Society. This has led to huge inflated Value of Assets in Financial Statements. 3. Valuation of Inventories As per Accounting Standard - 2 Stock should be valued at Cost or Market Price whichever is less. At all ievels of SSA, Punjab, oniv quantitative records of Inventories are maintained. FOR JASMINDER SINGH & ASSOCIATES CHARTERED ACCOUNTANTS FiRMRE .0112 "416192N > A JASMIN - PARTNER (MEM. NO. 09 895) PL.AC;LUDW ANA DATE: 19.11.2018 JASMINDER SINGH & ASSOCIATES CHARTERED ACCOUNTANTS 3-D, SURYA KIRAN COMPLEX 92, THE MALL LUDHIANA 141001 State Project Director Sarva Shiksha Abhiyan Authority, Punjab Re: Certificate of Procurement Audit This is to certify that we have gone through the procurement procedure used for the state for SSA and based on the audit records of our zone for the year 2017-18 for the Sarva Shiksha Abhiyan Authority, Punjab and inputs from the Districts Audit Report, we are satisfied that procurement procedure prescribed in the manual on Financial Management and Procurement under SSA has been followed/or the following deviation were observed. Sr. No. Party/Head Details Deviations Amount Involved (declared as Mis- Procurement) Nil Nil Nil Nil FOR JASMINDER SINGH & ASSOCIATES CHARTERED ACCOUNTANTS FIRM R . 192N 16192N > SJAS- PARTNER Mem. No. 09 895 PLACE: LUD IANA DATt". .2018 Poniab State SSA Authorty Utillsation Certificate In respect of Sarva Shiksha Ahhiyan(55A),Punjab for Financial Year 2017-18 for SSA & XGBV (Grant-lo-Ald-Senerml)-Generai component Released By State Released By State Sr. No. Receipt From Sanction Letter No. Date Govt Govt Total Received 14-3/2017-EE.3 ___DD/MM/YYYY Tota Grant Sanctioned SSA KGBV 14-3/2017-EE.3(a) 25-4-2017 59,64,52,000.00 59,64,52,000.00 59,64,52,000.00 14-3/2017-EE.3(a) 25-7-2017 59,00,17,000.00 56,51O07,092.00 2,49,09,90800 59,0,17,000.00 Governmentofindia 14-3/2017-EE3(a) 2n-01-2018 39,66,45,370.00 36,54,85,851.00 3,11,59,519.00 39,66,45,370.00 (Grant-in-aid General) 14-3/2017-EE.30 23-01-2018 1,14,87,000.00 1,14,27,000.00 1,14,27,000.00 14-3/2017-EE.3(a) 22-2-2018 18,85,79,740.00 18,85,79,740.00 18,85,79,740.00 1Totaln(a) 1,78,31,81,110.00 1,72,70,51,683.00 S,60,69,427.00 1,78,31,21,110.00 2/10/14-3edu?/1002665/1 27-06-2017 34,58,00O,000W0 34,58,00,000.00 34,58,00,000.00 2/10/14-3edu7/1183432/1 2-03-2018 1,10,23,1000 1,10,23,000.00 1,10,23,000.00 Government of Punjab 2/10/14-3edu7/1052208/1 1449-2017 17,34,32,000.00 17,4,32,000.00 17,34,32,000.00 (Grant-in-aid General) 2/10/14-3edu7/1037100/1 07-08-17 39,33,45,000.00 39o33,45,00000 39,33,45,000.00 Total2(a) 92,36,00,000.00 92,36,00,000.00 - 92.36,00,000.00 JTotall(a) 2,70,67,81,110.00 2,65,06,51,683.00 5,60,69,427.00 2,70,67,21,110.00 Sr. No. Particulars SSA General KGBV General Total 1 Opening balance A. Cash at Bank(in. Cash In Hand) a. Grant-In-Al-General 24,48,65,997.27 19,97,873.28 24,68,63,870.55 B. Fund in TransIt a. Grant-in-Aid-General C Unadjusted Advances a. Grant in-Ald-General 6,65,09,847.59 51,56,830.50 7,16,66,728.10 Sub Total(A) Opening Balance 31,13,75,84486 71,S4,753.79 31,85,30,598.65 2 Funds received from Govt. of India a. Grant-in-Aid-General 1,72,70,51,683.00 5,60,69,427 00 1,78,31,21,110.00 B. 3arklog . c Gran!-in-Ajd-G.neral (Not Received) 60,000.00 60o000.00 3 Funds received from State Govt. 80,20,03,00.00 80,20o03,000.00 a. Grant-mn-Ald-General Received) - 4 Backlog 12,15,97,000.00 12Z15,97,000.00 5 OtherRecelpts 6 Bank Interest 1,12,73,003.18 10,44,991.34 1,23,17,994.52 a. Grant-in-Aid-Gr.eral - 7A Miscelleneousincome a. Grant-In-Aid-General 1,1±,71,973.69 21,789.28 1,11,93,762.97 78 Increase/Decrease in Current Liabilities . a. Grant-In-Ald-General 2,61,85,697.47 - ,500.00 2,61,77,197.47 Sub Total (B) 2,69,93,42,357.34 5,71,27707.62 2,75,64,70,064.96 Grand rotl (4+B) 3,01,07,18,202.20 Z6,42,82,4641 3,07,50,00,663.61 8 Less Amont A. Actual Expenditure during the year 17-18 a Grant-in-Aid-General 2,80,57,48,096.69 1,89,55,288.67 2,82,47,03,285.36 B. Outstanding Advances as cn 31-03-2018 - I a Grant,in-Aid-General 4,21,76,640,29 41,61,31353 4,63,37,953.82 LizTotal (A+B) 2,84,79,24,736.98 2,31,16,502.20 7,10,41,239.18 -9 Exces/Deflcht of Fund a . Grant-in-Aid-General -10 Unspent Balance as on 31-03-2018S 13,07,25,893.94 3,20,08,435.50 16,27,34,329.44 a. Grant-In-Aid-General 3,20,57,571.28 91,57,523.71 4,1-2,25,094.99 1 Certified that out of RS.- 3,07,50,00,663.61 (Rupees Three hund red and Seven crores Fifty lakhs and Six hundred Sixty Three a nd Sixty o ne Paise o nly), Rs. 1,78,31,81,110 (Rupees One hundred and Seventy Eight crores Thirty One lakhs Eighty One thousand One h undred ten only) of Grant in Aid sanctioned during the year 2017-18 in favou r of SSA as Centre share vide M inistry of Human Resource Development, Departme nt of School Ed ucation and Literacy Letter Nos. noted against each, Rs. 92,36,00o000 ( Ru pees Ninety two crores Thirty Six lakhs only) received as State share from the State Government vide letter Nos. noted against each, Rs. 1,23,17,994.52 (Rupees One Crore Twenty Three lakhs Seventeen Thousand Nine Hundred Ninety Four and Fifty Two paise Only) on account of Interest Earned, Rs. 1,11,93,762.97 (Rupees One Crore Eleven Lakhs Ninety Three Thousand Seven Hundred Sixty two and Ninety Seven PaIse only) on account of Other Receipts, Rs. 2,61,77,197.47 (Rs. Two Crores Sixty One Lakhs Seventy Seven Thousand one Hundred Ninety Seven and Forty Seven Paisa Only) on account of adjustments of Increase/Decrease in Current Liabilities and Rs. 31,85,30,598.65 (Rs. Thirty One Crores Eighty Five Lakhs Thirty Thousand Five Hundred Ninety Eight and Sixty Five Paisa only) on account of unspent balances of the previous year, a sum of Rs. 2,82,47,03,285.36 (Rupees Two Hundred Eighty two crores Forty Seven lakhs and Three thousand Two hundred Eighty Five and Thirty Six paise only) has been utilized for the purpose for the which it was sanctioned and that the balance of Rs. 8,75,63,048.81 (Rs. Eight Crores Seventy Five Laths Sixty Three Thousand and Forty Eight and Eighty One Paise Only) remains unutilised at the end of the year and will be adjusted towards the Grant-In-Aid payable during the next year 2018-19. Unspent balance of Rs. 4,12,25,094.99 has already been reduced by Rs. 4,31,986.02 (Rs.131051.02+257715+41220+2000) which relates to capital account, but wrongly refunded by 2 Districts to General Head account whose correction will be made in the accounts for the year 2018-19. Amount of Rs. 16,27,34,329.44(Rupees Sixteen crore twenty seven lakhs thirty four thousand three hundred twenty nine and Forty Four paise only) shown under unspent balance 3 relates to expenditure adjustment between General Head and SC Head. 4 tt is also certified that out of amount ofRs. 8,75,63,049.05 (Rs. Eight Crores Seventy Five Laths Sixty Three Thousand and Forty Nine and Five Paise Only) shown as unutilized, accounts for an amount of Rs. 4,63,37,953182( Rupees Four CroreSixtyThree Lakh Thirty Seven Thousand Nine Hundred Fifty Three & EightyTwo Paise Only) are yet to be received from the implementing units/agencies, which has been allowed to be carried forward. 5 Out of unspent balance, Rs.60,000 ( Rupees Sixty Thousand Only) are yet to be received from State Government. Certfied that I have satisfied myself thatthe conditions an 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 utilised for the purpose for which it was sanctioned. Kinds of checks exercised 1) Audked statement of Accounts 2) UtilItation certificate 3) Notes on Accounts 4) Audk reportand management report ISHAN KUMAR PRAIS UMA O SANJEEV SHARM4 (SECRETARY SCHOOl. EDUCATION) StatTIDOkl R ALfbP9 Secretary School Education Sarva Shiksha Abbiyari Outh(-ty Sarva Sish AbbyJn AuthvnI,0 Governmientof Punjab ouniab Auditor's Certificate We have verified that the above statement with the books and records produced before us for our verification and found the same has been drawn in accordance therewith ForJasminde lates S cer er .11.2018 ace: Ludhiana Punjab State 5SA Auhaoty Proisional Utilisation Certitcata In respect of Sar~ Shlksha Abhlyan(SSA)Pnjab for Financlal Year 2017-18 for 55A & KGBV (Grant4n-d-General)-Ccomponent Sr. No. Receipt Fram Santion Leter No. DaNe Release By State Gavt Relased By State Govt Total Recelved 00/MM/YYYY Total Grant Sancioned SSA KGEV 14-3/2017-EE.3(b} 25-4-2017 36,44,81,000.00 36,44,81,000.00 36,44,81,00000 14-3/2017-EE.3(b) 25-7-2017 36,05,49,00000 36,05,49,000.00 36,05,49,000.00 1(a} Governmentofindla 14-3/2017-EE.3(b) 23-01-2018 24,23,83,780.00 24,23,83,780.00 24,23,83,78000 (Grant-in-aid General) 14-3/2017-EE.3(b) 22-2-2018 11,52,38,110.00 11,52,38,110.00 1L52,38,110.00 Totall(a) 1,08,26,51,890.00 1,08,26,51,890.00 I0,2,1800 2/10/14-3edu7/9814611 17.06-2017 7,27,83,000.00 7,27,83,000.00 7,27,83,000.00 2/10/34-3edu?/98189711 17-06-2017 23,07,57,000.00 23,07,57,000.00 23,07,57,000.00 1{b) G~2/10/14-3edu7/103710011 07-08-17 24,03,66,000.00 24,03,66,000.00 24,03,66,00.00 (Grant-in-aud General) 2/10/14-3edu7/1052208/1 14-09-2017 1,22,30,000.00 1,22,30.000.00 1,22,30,00.00 2/10/14-3edu7/1111706/1 12-04-2017 62,52,00,000.00 62,52,00,000.00 62.52~00000 Tota2(a) 1,1,13,36ß00.00 1,1,13,36,00000 118,13,36,000.00 Total2(a) 2,26,39,8790.00 2,26,39ß7,90.00.- 2,26,39,87,890000 Sr. No. Particlars 5" KGBV TOTAL 1 O ing balanc . Cash at Bankin.Cash In Hand) a. Grant-n-Ald-General 15,00,7159.62 12,24,502.98 15,13,03,662.6o B. Fund In Transt a. Grast-in-Ald-General - C Unadjusted Advancms - a. Grantin-Aid-General 4.07,64,0014 31,60,66870 4,9,24,768.3 Sub tal(A) mning Balance W9,08,43,259.76 43,85,171.67 19,52.28,431A3 2 Funds recaved from Govt. of India a. Graptln-Aid-Generl 1,08,26,51,90,00 1,0.26,51,890 00 B,. Bacia~ c Grant-n-Ad-General (Not Recelved) - 3 Funds reced from Stat. Gov. 1,10,85,51,000,00 1.10,85,53,000.00 a. Grant-In-Ad-General Re~eked 4 BacHog 7,2789,00,00 7.27.83.000.00 5 Other Reclpts - 6 Bank interest 69,09,260.01 6,40,478.57 75,49.738 -q a. Grant-In-Aid-General - 7A Misesenous ncomne a. Grant-In-AId-General 6847,338,71 13,354.72 68.60,693.43 78 Increa r/mrase in Current Uablitles - a. Grant-n-Aid.General 34,094,302.23 34.03,94,30223 Sub To~a (B) 2AM,^790.95 6,53,833.29 2,61,87,92,624.24 Grand Total (A+B) 2 ,92, 71- 50,39,004.96 284,21,0^67 3 Less Amount A. Acual Expendliture duringthe year 17-18 a. Grant4n-Aid-General 2.86,89,79,958.46 3,01,39,74741 2,39.91,19,705.87 8. Ousandng Advantes as on 31-03-2018 a. Grant-n-Ald-General 1.06.91,636.70 58,93,655.83 1,65,85,2923 Total (A+8) 2,87,96,71,595.16 3,40,33,403.24 2957,04,998A0 9 Excess/Deit ef Fund a. Grant-In-Aid-General 10 1tJnspent Balance as on 11-D3-2018 - 13,07,25,89394 - 3,20.08,435,50 -16,27,34,32944 a. Grant-in-Aid-General 6,00,3634949 10,14,037.22 6,10,50,386.71 1 Certified that out of As. 2,81,40,21,055.67 (Rupees Two hundred Eighty One crores Forty lakhs Twenty One thousand Fifty Five and Sixty Seven Paise only), Rs. 1,08,26,51,890 (Rupees One hundred Eight crores Twenty Six (akhs Fifty One thousand Eight hundred Ninety only) of Grant in Aid sanctioned during the year 2017-18 in favour of SSA as Centre share vide Ministry of Human Resource Development, Department of School Education and Literacy Letter Nos. noted against each, IRs, 1,18,13,36,000 ( Rupees one hundred Eighteen crores Thirteen lakhs Thirty Six thousand only) received as State share from the State Government vide letter Nos. noted against each, Rs. 75,49,738.58 (Rupees Seventy Five Lakhs Forty Nine thousand Seven Hundred Thirty Eight and Fifty Eight Palse Only) on account of Interest Earned, Rs. 68,60,693.43 ( Rupees Sixty Eight Lakhs Sixty Thousand Six Hundred Ninety Three and Forty Three Paise only) on account of Other Receipts, Is. 34,03,94.302.23 (Rs. Thirty Four Crores Three Lakhs Ninety Four Thousand Three Hundred Two and Twenty Three PaIsa Only) on account of adjustments of Increase/Decrease in Current Liabilities and Rs. 19,52,28,431.43(Rs. Nineteen Crores Fifty Two Lakhs Twenty Eight Thousand Four Hundred Thirty One and Forty Three Paisa Only) on account of un spent balances of the previous year, a sum of Its. 2,89,91,19,705.87 (Rupees Two Hundred Eighty Nine Crores Ninety One lakhs Nineteen Thousand Seven Hundred Five and Eighty Seven Paise Only) has been utilized for the purpose for the which it was sanctioned and that the balance of Rs. 7,76,35,679.24 (Rs. Seven CroresSeventy Six Lakhs Thirty Five Thousand Six Hundred Seventy Nine and Twenty Four Paise only) remains unutilised at the end of the year and will be adjusted towards the Grant-In-Aid payable during the next year 2018-19. 2 Itis also certified that out of amount of Rs.7,76,35,679.24 (Rs. Seven Crores Seventy Six Lakhs Thirty Five Thousand and Six Hundred Seventy Nine and Twenty Four Paise Only) shown as usntilized, accounts for an amount of Rs. 1,65,85,292.53( Rupees One Crore Sixty Five Lakhs Eighty Five Thousand Two Hundred Ninety Two & Fifty Three Pais Only) are yet to be received from the implementing units/agencies, which has been allowed to be carried forward. 5 Amount of Rs. 16,27,34,329.44(Rupeas Sixteen crore twenty seven lakhs thirty four thousand three hundred twenty nine and Forty Four paise only) shown under unspent balance relates to expenditure adjustment between General Head and SC Head. Certfied that I 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 utilised for the purpose for which it was sanctioned. Kinds of checks exercised Audited statement of Accounts Utilization certificate Notes on Accounts Audit report and management report WSHAN KUMAR PRAS W uA (SECRETARY SCHOOL EDUCATION) State 0it"eat ) (DY. STATE PROJECT DIRECTOR) Secretary School Education Sarva Shiksha Abhiyan Authoty " MlS1t tro [C Dirc!or Government of Punjab ouriiab Sr iM 1i vim,Ala Auditor's Certificate A h. We have verified that the above statement with the books and records produced before us for om verification and found the same has been drawn in accordance therewith Fr Jasnfder Sifgh and Associates Chartered Accoutants ~\GH 4 - A. PlacL Punjab State SSA Authority Utilisation Certificate In respect of Sarva Shlksha Abhiyan(SSA),Punjab for Financial Year 2017-18 for SSA & KGBV (Grant-in-Aid-Capital)-General Component Released By State Released By State Sr. No. Receipt From Sanction Letter No. Date Govt Govt DD/MM/YYY Total Grant Sanctioned SSA KGBV Total 1 Government of India - (Grant-in-aid Capital) 14/03/2017-EE-3c 25-04-2017 20,86,000.00 20,86,000.00 14/03/2017-EE-3c 25-07-2017 18,32,09,000.00 18,32,09,000.00 Totall(a) 18,52,95,000.00 - - 18,52,95,000.00 2 Government of Punjab (Grant-in-aid Capital) 3 Received from P1DB 7 1- - ___________________Tota l2(a) - - -_____________________ JTotal2(a) 18,52,95,000.00 - 18,52,95,000.00 Sr. No. Particulars SSA KGBV Total 1 Opening balance A. Opening balance as on 01-04-2017 346971413.17 -1,50,080.30 34,68,21,332.87 a. Grant-in-Aid-Capital B. Fund in Transit( Not recd.) - a. Grant-in-Aid-Capital - C Unadjusted Advances a. Grant-in-Aid-Capital 2,64,13,770.87 2,64,13,770.87 Sub Total(A) Opening Balance 37,33,85,184.04 -1,50,080.30 37,32,A5,103.74 2 Funds received from Govt. of India a. Grant-in-Aid-Capital - b. Grant-in-Aid-Capital( Not Recd.) 18,52,95t000.00 18,52,95,000.00 Funds received from State Govt. - 3 Grant-in-AId-Capital - a. Back LogS Received other than SSA - 4 Bank Interest- 6 Grant-in-Aid-Capital a- Niscelleneous income - 7A Grant-in-AId-Capital 33,278.00 33,278.00 a, Increase/Decrease in Current Uabilities - 7B Grant-in-Aid-Capital - a. Sub Total (8) 18,53,28,278.00 18,53,28,278.00 Grand Total (A+6) 55,87,13,462.04 -150080.30 55,85,63,381.74 Less Amount 8 Actual Expenditure during the year 2017-18 A. Grant-in-Aid-Capital 4,17,57,277.09 4,17,57,277.09 a. Outstanding Advances as on 31-03-2018 B. Grant-in-Aid-Capital 4,72,965.65 4,72,965.65 a. Total (A+B) 4,22,30,242.74 4,22,30,242.74 Excess/Deficit of Fund 9 Grant-in-Aid-Capital a. Unspent Balance a on 31-03-2017 1,60,84,645.98 - -1,60,84,645.98 10 Grant-in-Aid-Capital a. Grant-in-Aid-Capital 53,25,67,865.28 - 1,50,080.30 53,24,17,7R4.98 1 Certified that out of Rs. Rs. 55,85,63,381.74 (Rupees Fifty Five Crores Eighty Five Lakhs Sixty Three thousand Three Hundred Eighty One and Seventy Four paise Only),, Rs. 185295000 (Rupees Eighteen crore fifty two lakhs Ninety five thousand only) of Grant in Aid sanctioned during the year 2017-18 in favour of SSA punjab as centre share vide Ministry of Human Resource Development, Department of School Education and Literacy Letter Nos. noted against each, Rs. NIL received as State share from the State Government vide letter Nos. noted against each, Rupees NIL on account of interest Earned, Rupees 33278 (Rupees Thirty three thousand two hundred seventy eighty only)on account of Other Receipts and Rs. 37,32,35,103.74 (Rupees Thirty Seven Crores Thirty Two lakhs Thirty Five thousand One Hundred Three and Seventy Four Paise only) on account of unspent balances of the previous year, a sum of Rs. 4, 17,57,277.09 (Rupees Four Cro res Seventeen Lakhs Fifty Seven Thousand Two Hundred Seventy Seven and Nine Paise only) has been utilized for the purpose for the which it was sanctioned and that the balance of Rs. 53,28,90,750.63 (Rs. Fifty Three Crores Twenty Eight Lakhs Ninety Thousand Seven Hundred Fifty and and Sixty Three Paise Only) after adjustment of expenditure amounting to Its. 1,60,84,645.98 (Rupees one crore sixty lakhs Eighty four thousand six hundred forty five and Ninety Eight paise only) on account of adjustment of expenditure between general head and SC head remains unutilised at the end of the year and will be adjusted towards the Grant-In-Aid payable during the next year 2018-19. 2 It is also certified that out of amount of Rs. 53,28,90,750.63 (Rs. Fifty Three Crores Twenty Eight Lakhs Ninety Thousand Seven Hundred Fifty and and Sixty Three Paise Only) shown as untilized, accounts for an amount of Rs. 4,72,965.65 (Rupees Four Lakh Seventy Two Thousand Nine Hundred Sixty Five and Sixty Five paise Only) are yet to be received from the implementing units/agencies, which has been allowed to be carried forward. 3 Expenditure amounted Rs. 1,60,84,645.98 (One Crore Sixty Lakhs Eighty Four thousand Six Hundred Forty Five and Ninety Eight paise only) has been adjusted between General & SC Heads. 4 Certfied that I 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 utilised for the purpose for which it was sanctioned. N KUMAR PRASHA G L SANJE (S1E RETAR SC 00L TIN TPW $1 kid iKffOR) 4G 01 Iiwai Secretary ScRoof ucalion Sarva Shiksha Abhlya, A thaY $3'a v GoVrnriment of Punjab ounlab Auditor's Certificate puki bS, We have verified that the above statement with the books and records produced before us for our verification and found the same has been drawn In accordance therewith Fr Jasrinder S nh and Associates 0 ingh ,rtner 911.2018 Place: Ludhiana Punjab State SSA Authority Utilisation Certificate in respect of Sarva Shlksha Abhiyan(SSA),Punjab for Financial Year 2017-18 for SSA & KGBV (Grant-in-Aid-Capital)-SC Component Released By State Released By State Sr. No. Receipt From Sanction Letter No. Date Total Grant Govt Govt DD/MM/YYYY Sanctioned SSA KGBV Total I Government of India 14-3/2017-EE.3(d) 25-4-2017 34,16,000.00 34,16,000.00 (Grant-in-aid Capital) 14-3/2017-EE.3(d) 25-7-2017 11,19,56,000.00 11,19,56,000.00 I Totall(a) 11,53,72,000.00 - - 11,53,72,000.00 2 Government of Punjab (Grant-in-aid Capital) Total2(a)---- JTotal2(a) 11,53,72,000.00 - - 11,53,72,000.00 Sr. No. Particulars SSA KGBV Total 1 Opening balance A. Opening balance as on 01-04-2017 21,26,59,898.39 -91,984.70 21,25,67,913.69 a. Grant-in-Aid-Capital - - B. Fund In Transit( Not recd.) - a. Grant-in-Aid-Capital - - C Unadjusted Advances - - a. Grant-in-Aid-Capital 1,61,89,085.37 1,61,89,085.37 1 Sub Total(A) Opening Balance 22,88,48,983.76 -91,984.70 22,87,56,999.06 2 Funds received from Govt. of India - a. Grant-in-Aid-Capital - b. Grant-in-Ald-Capltal( Not Recd.) 11,53,72,000.00 11,53,72,000.00 3 Funds received from State Govt. a. Grant-in-Aid-Capital - Back Log - 4 Received other than SSA - - 6 Bank Interest - - a. Grant-in-Aid-Capital -- 7A Miscelleneous income- a. Grant-in-Aid-Capital-- 7B Increase/Decrease In Current LiabilMtes-- a. lGrant-in-Aid-Capital- JSubTotal(B) 11,53,72,000.00 - - 11,53,72,000.00 lGrand Total (A+B) 34,42,20,983.76 - 91,984.70 34,41,28,999.06 8 Less Amount - A. Actual Expenditure during the year 2017-18 - a. Grant-in-Aid-Capital B. Outstanding Advances as on 31-03-2018 - - a. Grant-in-Aid-Capital - Total (A+B)- 9 Excess/Deficit of Fund a. Grant-in-Aid-Capital 10 Unspent Balance a on 31-03-2018 1,60,84,645.98 0.00 1,60,84,645.98 a. Grant-in-Aid-Capital 32,81,36,337.78 -91,984.70 32,80,44,353.08 1 Certified that out of Rs. 34,41,28,999.06 (Rupees Thirty Four Crores Forty One Lakhs Twenty Eight thousand Nine Hundred Ninety Nine and Six palse Only), Rs. 11,53,72,000 (Rupees Eleven crore fifty three lakhs Seventy two thousand only) of Grant in Aid sanctioned during the year 2017-18 in favour of SSA punjab as centre share vide Ministry of Human Resource Development, Department of School Education and Literacy Letter Nos. noted against each, Rs. NIL received as State share from the State Government vide letter Nos. noted against each, Rupees NIL on account of Interest Earned, Rupees NIL on account of Other Receipts and Rs. 22,87,56,999.06 (Rupees Twenty Two Crores Eighty Seven lakhs Fifty Six thousand Nine Hundred Ninety Nine and Six Paise only) on account of unspent balances of the previous year, a sum of Rupees NIL has been utilized for the purpose for the which it was sanctioned and that the balance of Rs. 32,8,44,353.08 (Rs. Thirty Two Crores Eighty Lakhs Forty Four Thousand Three Hundred Fifty Three and Eight Paise Only) after adjustment of expenditure amounting to Rs. 1,60,84,645.98 (Rupees one crore sixty lakhs Eighty four thousand six hundred forty five and Ninety Eight paise only) on account of adjustment of expenditure between general head and SC head remains unutilised at the end of the year and will be adjusted towards the Grant-In-Ald payable duing the next year 2018-19. 2 It is also certified that out of amount of Rs. Rs. 32,80,44,353.08 (Rs. Thirty Two Crores Eighty Lakhs Forty Four Thousand Three Hundred Fifty Three and Eight Paise Only) shown as untilized, accounts for an amount of Rs. NIL are yet to be received from the implementing units/agencies, which has been allowed to be carried forward. 2 Expenditure amounted Rs. 1,60,84,645.98 (One Crore Sixty Lakhs Eighty Four thousand Six Hundred Forty Five and Ninety Eight paise only) has been adjusted between General & SC Heads. 3 Certfied that I 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 utilised for the purpose for which it was sanctioned. K AN KUMAR PRASHANT YSANIEEVSHARMA (SECRETARY SCHOOL EDUCATION) O18 Th 9JOR) i ) Secretary School Education .. :,n b . t r Sorva Siksha Abhiyan Auti. IY, Government of Punjab r Auditr's I'fate Punjab, We have ver;fied that the above statement with the books and records produced before us for our verification and found the same has been drawn in accordance therewith. For Jasminder Singh and Associates Chartered Accountants GH Dae: 19.11.2 Pl1 ce: Lu FMR-1 SARVA SHIKSHA ABHIYAN AUTHORITY PUNJAB SUMMARY BUDGET ANALYSIS (ENTIRE PROGRAM) FOR THE YEAR ENDED ON 31-03-2018 (Rs. in Lacs) Name of the State AWP & B Opening Balance Release by GO Release by State Audited Expenditure Punjab-SSA 113134.801 1037.94759 31104.30573 19105.56000 57164.85332 KGBV 775.500 25.96310 560.69427 490.94936 Total 113910.341 1063.91069 31665.00000 19105.56000 57655.80268 Cum Total since Beginning 406860.118 226750.701 671567.02065 AWP & 8: Denotes Annual Program Outlay Release: Denotes all releases to the SIS (PA S T MA GOYAL) FOR MINDER SINGH & ASSOCIATES STATE PRO ECT DIRECTOR CHARTED ACCOUNTANTS Slate Project D)Irektor FIRM NO. 1619 Sarva Shiksha Abhiyan Authoit,y Puniab (NJEEVSHARMA) . J JER Dy. STATE PROJECT DIRECTOR (PARTNER) Deputy State Project Director Sarva Siksha Abhiyan Authoi iLy, PLACE: LUD IANA Punjab, DATE: 19.1 .2018 FMR-2 SARVA SHIKSHA ABHIYAN AUTHORITY PUNJAB EXPENDITURE REPORT SUMMARY (ENTIRE PROGRAM) FOR THE YEAR ENDED ON 31-03-2018 (Rs. in Lacs) Name of the State Opening Balance Release FOR THE 2ND Release for the Expenditure for the 2ND Expenditure for the Half Year Financial Year till Date Half Year Financial Year till Date Punjab-SSA 1037.94759 --- 50209.86573 -- 57164.85332 KGBV 25.96310 --- 560.69427 -- 490.94936 Total 1063.91069 -- 50770.56 -- 57655.80268 (PAR N UA GOYAL) FOR AS INDER SINGH & ASSOCIATES (PSTAT NtK IRECTOR CHAR ACCO TANTS ia ShvsIa UNlv iumeQiy FIRM NO. 619 (SANJEEV SHARMA) CA. J H Dy. STATE PROJECT DIgq OR (PARTNER) eg s PLACE: LUD ANA \DATE: 19.11 018 FMR-3 SARVA SHIKSHA ABHIYAN AUTHORITY PUNJAB Activity- Wise Expenditure Statement of SSA For The Year Ended 31-03-2017 Sr. No. Expenditure by Activity Amount(Rs.InLacs) 1 Opening of New Schools 0.00 2 Residential Schools for specific category of children 0.00 3 Residential Hostel for specific category of children 94.08 4 Transport/Escort Facility 0.00 5 Reimbursement of Fee 0.00 6 Special Training for mainstreaming of Out-of-School Children 68.13 7 Free Text Books 1,387.99 8 Provision of 2 sets of Uniform 3400-41 9 Teaching Learning Equipment (TLE) 0.70 10 Teacher Salary 37,021.77 11 Teacher Training 265.33 12 Academic Support through Block Resource Centre/ URC 6702.71 13 Academic Support through Cluster Resource Centers 4176.72 14 Computer Aided Education in UPS under Innovation 0.00 15 Libraries in Schools 0.00 16 Teachers'Grant 0.01 17 School Grant 100.22 18 Research, Evaluation, Monitoring & Supervision 42.16 19 Maintenance Grant 183.21 20 Interventions for CWSN 831.55 21 Innovation Head up to Rs. 50 lakh per district 135.27 22 SMC/PRI Training 0.49 23 Civil Works Construction 417.57 24 Project Management Cost 2092.84 25 Learning Enhancement Prog. (LEP) (Up To 2%) 227.57 Adjustment in Expenses due to Bifurcation of Main KGBV Bank A/c into General & SC 14.67 26 Community Mobilization Activities (Up To 0.5%) 5.45 Total 57,164.85 KGBV 490.95 Grand Total SSA 57,655.80 FOR J INDER SINGH & AASOCIATES CHAR ER ACCOUNTANTS N R GOYAL) FIRM N . 192 R 'I'l Sarva iksha b lyar. ilhe,-,y! FRN11 1 19^Ni CA. I NGH (SANJEEV S ARIMA) PARTNE * *p ST NWOR PLACE: LUDHI ASkshAbhla AuttY Punjab SARVA SHIICSHAAABUVAN AUTHfORITY, PUfMAB CONSOUDATED ANNUAL FINANCIL STATEMENT AS QN 3UT MARCH 2018 Amseiwee-XVII a Appao Stöte- Punjab (RS. In La«s) SrNo Sources $$A KG!W AMOUNT PENING BALANCE 1 CASH IN HAND 2 CASH AT BANK 1037.95 56.19 1,094.14 3 UNUTILIZED FUND 1,422A7 14225 * 1,564.71 TOTAA) 246013750 198.437758 2,653.85 SOURCES (RECEIPT) 1 Fund Received from Govt of indla 31104.31 560.69 3665.00 2 Fund Receivd from State Got 19105.56 19,105,56 3 Fund Recelved forn 14th Finace Commission 4 Grant received from other than 2,77 2.77 5 lnterest & Other Rc362.02 17.21 379.22 TOTALMB) 50,574.652450 577.900410 51,152.55 TOT 53,035.066200 776.338168 53,811A0 Approved AWP & b k~chng Sr.No. ApplcmtionsENitugre Spin Over Expndtureincu1~d SaIngs 1 Openirgof New Schools 0 2 Residentla! School, for specific cat of children 3 Resldmntial Hotel for specific category of children 227.00 9409 132,92 4 Tansport/Escort Facifty 0 Rufmbursernent of Fee against 25%admsson under Section 12(1)(c} of RTE Act 2009 (Entry Level) subject to upper limit of 20% of AWP&B 5 gdeines ssued by MHRD 6 $peclal Tralning for mnsreaming of Out-of-Sc Children 174.55 68.13 106,42 7 Frec Text Books 439922 1 9M 1.13 8 Provison of 2 sets of Uniforrn 6,062.89 3,400.41 2,662A 9 Teachin Lemirng Equipment (TE) 0.70 0.70 10 New TeachersSalary 52,47610 37,021.77 15,454,33 11 Traning 58445 265.33 319.12 12 Academic Support through Blötk Resource Centre/ URC 8,630.50 6.702.71 1,92779 13 Atademic Supporttrough Cluster åou Centres 8,028.64 4,176.72 351,92 14 Computer Alded Education in UPS under Innovation L10000 . 1,100.00 15 Librares in Schools 16 Teacher' Grant 377,19 0.01 377.18 17 School Grant 1,195.61 100.22 L35.39 Research, Evaluation, Mositoring & Supervision & State Component 18 279.56 42.16 23740 19 Maintenance Grant t363A0 I83.21 1,180.19 20 Inte~ntions for CWSN 2.013.21 831.55 1,18166 21 Innoation Head up to Ra 50 lkh per district 1,100.00 131.27 96873 22 SMC/PRITralning 354.82 0.49 354.33 23 Civii Works Construction 21,74225 417.57 21325.28 24 PROJECT MANAGEMENT COST ,960.55 2,092.84 1,867.71 25 Leamning Enhncement Prog. (LEP} (up to 2%) 1,712.23 227,57 1,484.66 Adjustment in Expenses duc to Bifurcation of Mein KGBV Bank A/c no General & SC 14.67 26 Community Mobbiration Activities (Upto 5%) 421.32 5.45 415.87 1,134.79 57,164.25 55,984.61 Total 1134,79 57,164.85 55,969.94 10 «~ 775.50 490.95 284.55 Svand Total 1,13,910.29 57,655.*0 561254A49 1 CASIN HAND 2 CASH AT BANK 3,140.70 83.58 3,224.28 3 U.NU1LLIZED ADVANCES 53341 100.55 633.96 Tota U674.11 141 3858.25 State &"L) $ANEEV SHARMA)MAfifl Sarva Siksha Autiivan AL raa nDA Punjab, 'FO'MS TES PLACE: LUDHIANA DATE: 19.112018 SARVASHIKSHA ABHIYAN AUTHORITY, PUNJAB CONSOLIDATED BALANCE SHEET AS ON 31ST MARCH 2018 TOTAL S.No. LIABILITIES General SC Amount 1 CAPITALFUND Opening Balance as on 01-04.2017 34,00,33,63300 74,25,78340 34,74,59,416.40 Advances of Last year ADD: Grants Received from Government of India - Grant-in-Aid Capital - Grant-in-Aid General 1,72,71,11,683.00 1,08,25,91,890,00 2,80,97,03,57300 Grants Received from State Govt. - Grant-in-Aid Capital O Grant-in-Aid General 800,03,000-00 1,10,85,53,000.00 1,91,05,56,000.00 Grant from 13th Finance Commission Backlog Grants Received From Government of India - Grant-in-Aid Capital 11,29,57,00.00 11,09,32,000,00 22,38,89,000.00 - Grant-in-Aid General 18,23,96,000.00 10,91,75,000.0 29,15,71,000,00 Grants Received From State Government - Grant-in-Aid Capital - Grant-in-Aid General 12,15,97,00.00 7,27,83,000.00 19,43,80,000,00 ADD: Grants Received from SPO for the F Y,2017-IS 3,13,80,15,463.00 2,12,38,92,102.00 5,26,19,07,565.00 Expenses allocated By SPO 11,50,36,798.61 6,58,4],381.23 18,08,78,179.84 Advance Rec. From SPO 7,56,613.00 - 7,56,61&00 Non SSA Grant from Districts 432.00 - 432,0 Non SSA Grant IED 10,000.00 - 10,000.00 Grant Received From SCERT 49,44,161.10 - 49,44,161.10 Loan From PEDB - Grants Received back from Districts 7,68,26,332.56 4,70,37,413.51 12,39,14,246,07 Grant Received from Treasury Office - Receipts from other Sources LESS: Grants Utilized During the Year 2,07,25,93,414.33 2,07,57.03,810.60 4,14,83,02,224.93 Grant Disbursed to Districts 2,83,34,09,08943 2,37,84,98,475.57 5,26,19,07,565.00 Liabilities paid 1,15,81,83,277.34 9,45,07,195.22 1,25,26,90,472.56 Grants Return to SPO 9,90,87,330.93 2,18,96,002.15 12,09,83,333.09 Grants Return to SCERT 4,52,652.10 40,946.00 4,93,598.10 Grant disbursed to SCERT for Teacher Training $5,93,538.32 34,28,29768 90,21,836.00 Bank Interest Return 17,98,611.84 1,71,332.15 19,69,943.99 Expenses allocated to districts offices 11,28,37,310.42 6,80,40,86753 18,08,78,178.00 Unutilized fund booked as libilites Advance Return to SPO(Jhanki Exp) . Funds transferred to other sources - Expenses Allocated to Dist - - Grants Return to SPO Received from Treasury office - Z 0 Fund directly transfer to H Directly by DO - - I 1U2N Closing Balance as on 31-03-2018 28,77,33,396.56 8,59,89,643.19 37,37,23,039.75 SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB CONSOLIDATED BALANCE SHEET AS ON 31ST MARCH 2018 TOTAL .o LIABILITIES Generl SC Amount 2 Current Iiabilities (As Per Schedule ']') 2,02,53,01,098,41 1,56,56,58,58045 3,59,09,59,678,86 Total 2,33,9,20,19&69 1,65,16,48,223.63 3,98,35,68,422-32 Sr.N ASSETS 1 FIXED ASSETS (As Per Schedule II") 15,52,53,423,61 15,52,53,423,6] 2 CASH & BANK BALANCES Cash In Hand - 3 Cash At Bank 16,96,86,536.47 14,43,33,457 04 31,40,69,993.51 3 GRANT RECEIVABLE FROM SPO BY pISTRICT OFFICES (As Per Schedule "111") 1,96,87,94,837.10 1,49,18,31,829.46 3,46,06,26,666.56 4 ADVANCES UNUTILISIED AT THE END OF F.Y.2017-18 (As Per Schedule 'IV") 4,26,49,605,94 1,06,91,636.70 5,33,41,242.64 5 Fund Transfer from Djstrict to Non SSA Account 2,77,096.00 :2,77,096.00 Total 33,66.61,499.12 1,64,6906,923.20 3,98,35,68,42.22 (SANJEEV SHARMA) (j GOIYAL) Sate( CTO ,DQtfy WCT DURECTOR CTOR SarvaSikshaAb 01y n a hhkshaAbhiy p Siksb Abhian AV pi@URREPORT Oi FVND Punjai, FOR JASMN GH AND ASSOCIATES DATE: 19.11.2018 DACCOUNTANTS PLACE: LUDHIANA 016]92N CCS& I-0 SARVA SHIKIISHA ABHIYAN AUTHORITY, PUNJAB RECEIPT & PAYMENT ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2018 TOTAL Sr.no PARTICULARS General SC Amount Opening Cash In Hand Opening Cash at Banks 7,80,46,648.72 2,57,48,103.62 10,37,94,752.34 7Total eingBalances 780,46 648.72 2,57,48,103.62 10,37,94,752.34 Grants Received From Government of India: - Grant-in-Aid General 1,72,71,11,68300 1,08,25,91,890,00 2,80,97,03,573.00 Grant in-Aid Capital - - Grants Received From State Government:- Grant-in-Aid General 80,20,03,000.00 1,10,85,53,000.00 I,91,05,56,000.00 Grant-in-Aid Capital - - Backlog Grants Received From Government of India - Grant-in-Aid Capital 11,29,57,000.00 11,09,32,000,00 22,38,89,000.00 - Grant-in-Aid General 18,23,96,000.00 10,91,75,000.00 29,15,71,000.00 Grants Received From State Government - Grant-in-Aid Capital - Grant-in-Aid General 12,15,97,000.00 7,27,83,000.00 19,43,80,000.00 Grants Received From 13th Finance Cornmission Loan From PEDB Loan Received other than SSA Grant Received other than SSA Adjsment Enrty of ECCE - - Unutilized Grants Received back from Districts 7,65,23,736.26 4,69,01,644.81 12,34,25,381.07 Recruitment Income - EMD 74,000.00 - 74,000.00 RTI Income 16,072.00 - 16,072.00 Loans & Advances Received back (Net) 2,82,00,542.99 - 2,82,00,542.99 Grants Received From SPO 3,13,80,15,463.00 2,12,38,92,102.00 5,26,19,07,565.00 Grants Received From RMSA 4,51,753.00 - 4,51,753.00 Grant Received from SCERT 45,03,335.10 - 45,03,335.10 Grants Received From GISTC Advance Rec. From SPO 7,56,618.00 - 7,56,618.00 UnUtilised Advances Received Back (2017-18) 1,23,82,454.20 73,05,761.65 1,96,88,215.85 4 Grants Received from other Districts 432.00 - 432.00 UnUtilised Advances Received Back from Diet 15,73,919.74 1,64,289.00 17,38,208.74 UnUtilised Advances of Received Back from blocks & VEDCs 16,85,523.37 10,15,431.00 27,00,954.37 2 FRN-0 2N Unultilised Advances Received back from below district level 1,62,12,615.15 39,72,100.30 2,01,84,715.45 Unultilised Advances Received back from below district level (Bank 5,96,731.54 4,28,327.50 63,25,059,04 Interest) SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB RECEIPT & PAYMENT ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2018 TOTAL Sr.no PARTICULARS General SC Amount Bank Interest 86,16,01314 35,20,406.30 1,21,36,419.44 Interest from RSTC - - Interest from GISTC 2,700 00 - 2,700.00 Stale Cheque Reversed - - Miscellaneous Receipt 29,03,489.00 1,11,742.00 30,15,231.00 Other Receipt 10,000.00 - 10,000.00 Amount reimbursed by NCERT - - Non SSA Funds(EDE 10 Provision of Salary of Inclusive Education Volunters (IEV)) Interest and Misc. Income received back from distt. Level 8,55,797.81 25,384.65 8,81,182.46 Performance Security - - - Tender Fees 85,560.00 85,560.00 Tresaury Amount 1,14,86,226.00 - 1,14,86,22600 Total Receipts 6,2563,17,665.30 4,67,13,72,079.21 10,92,76,89,744.51 Total Funds Available 6,33,43,64,314.02 4,69,71,20,182.83 11,03,14,84 496.85 Sr. No. PARTICULARS . Grant Disbursed to Districts Offices 2,88,34,09,089.43 2,37,84,98,475.57 5,26,19,07,565.00 Grant Disbursed to SCERT for teacher Training 55,93,538.32 34,28,297.68 90,21,836.00 Sub Total 2,88,90,02,627.75 2,38,19,26,773.25 5,27,09,29,401.00 Activity (B) 100 Children Non-recurring (one time grant) 318 Furniture / Equipment (including kitchen equipment) - 3.19 TLM and equipment including library books (New) - - 3.20 Bedding (New) 3.21 ReDfacement of bedding (once in 3 years) 1,20,090.00 1,72,410.00 2,92,500.00 Sub Total Non-recurring 120,090.00 1,72,410.00 2,92,500.00 , Recurring- 3.22 Maintenance per child per month @, Rs. 1500/- 26,30,026.00 37,28,736.00 63,58,762.00 3.23 Stipend per child per month @ Rs. 100/- 1,58,109.00 2,48,282.00 4,06,391.00 FRN 6162N 3.24 Supplementary TLM, Stationery and other educational material per child 1,45,268.00 2,07,152.00 3,52,420.00 @1000/- per annum 1 2 .3 0* Salaries (a) 1 Warden @& Rs. 25,000/- per month 6,72,00000 2,72,000.00 9,44,000.00 SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB RECEIPT & PAYMENT ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2018 TOTAL Sr.no PARTICULARS General SC Amount (b) I head teacher @ Rs. 25,000/- per month in case the enrollment exceeds 100 (c) 4 - 5 Full time teachers as per RTE norms @ Rs. 20,000/- per month per teacher 2 Urdu Teachers (only for blocks with muslim population above 20% and select urban areas), if required @ Rs. 12,000/- per month per teacher (e) 3 part time teachers @ Rs. 5,000/- per month per teacher 4,61,175.00 3,22,000.00 7,83,175.00 (f) I Full time Accountant @ Rs. 10,000/- per month 2,73,000.00 2,01,000.00 4,74,000.00 325 2 Support Staff-(Accountant/ Assistant, Peon, Chowkidar) @ 2,10,000.00 4,53,0W.00 6,63,000.00 5,000/- per month per staff 3.26 I Head cook @ Rs. 6,000/- per month and upto 2 Asstt. Cooks @ Rs. 2,16,936.00 4,17,O0O0 6,33,936.00 4,500/- per month per cook 3.27 Specific skill training per child @ Rs. 1000/- per annum 79,000.00 2,21,500.00 3,00,500.00 3.28 Electricity / water charges per child @Rs.1000/- per annum 1,39,000.00 2,75,000.00 4,14,000,00 3.29 Medical care/contingencies @ Rs. 1250/- per child per annum 1,43,710.00 1,97,315.00 3,41,025.00 3.30 Maintenance @ Rs.750/- per child per annum 1,16,025.00 1,65,975.00 2,82,000.00 3.31 Miscellaneous @ Rs.750/- per child per annum 1,14,925.00 1,26,375.00 2,41,300.00 3.32 Preparatory camps , Rs.200/- per child per annum 23,154.00 37,330.00 60,484.00 3.33 P.T.A / school functions @ Rs.200/- per child per annum 28,654.00 27,030.00 55,684.00 3.34 Provision of Rent @ Rs. 6000/- per child per annum 1,000.00 36,000.00 37,000.00 3.35 Capacity Building @ Rs.500/- per child per annum 57,284.00 71,726.00 1,29,010.00 3.36 Physical / Self Defence training !j Rs. 200- per child per annum. 24,640.00 25,760.00 50,400.00 Sub Total (RecurrIng) 55,53,906.00 71,53,181.00 1,27,07,087.00 Total (Recurring + Non Recurring) - - Total (A + B) 56,73,996.00 73,S,591.00 1,2999,587.00 6.00 Special Training for mainstreaming of out of school children - - 6.01 Residential (Fresh) . (a) 12 months 4,13,773.00 5,32,236.00 9,46,009.00 (b) 9 months - - (c) 6 months - - - (d) 3 months- - - 1 Sub Total 4.13,773.00 5,32,236.00 9,46,009.00 FRN.O- A tN 6.02 Residential (Continuing from previous year) (a) 12 months (b) 9 months & I .L SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB RECEIPT & PAYMENT ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2018 TOTAL Sr.no PARTICULARS General SC Amount (c) 6 months--- (d) 3 months--- Sub Total--- 6.03 Non-Residential (Fresh) (a) 12 months 38,06,000.00 27,12,000.00 65,18,000.00 (b) 9 months (c) 6 months (d) 3 months - - - Sub Total 38,06,000.00 27,12,000.00 65,18,000.00 6.04 Non-Residential (Continuing from previous year) - -- (a) 12 months 17,000.00 4,000.00 21,000.00 (b) 9 months - - (c) 6 months (d) 3 months - - - Sub Total 17,000.00 4,000.00 21,000.00 Total 42,36,773.00 32,48236.00 74,85,009.00 II RETENTION 7.00 Free Text Books 7.01 Free Text Books (P) 6,59,79400 - 6,59,794.00 (a) Class I & 1 1,00,000.00 - 1,00,000.00 (b) Braille Books Class I & II (c) Large Print Books Class I & II (d) Class III to V (e) Braille Books Class 111 to V (f) Large Print Books Class U1 to V 7.02 Free Text Books (UP) 35,99,539.00 - 35,99,539.00 7.03 Braille Books (UP) 7.04 Large Print Books (UP) - -_ Sub Total 43,59,333.00 -4359,333.00 8.00 Provision of 2 sets of Uniform 8.01 All Girls 18,67,83,600.00 - 18,67,83,600.00 8.02 SC Boys 800,00 12,88,54,400,00 12,88,55,200.00 , H 8.03 ST Boys - - - 8.04 BPL Boys 3,04,42,00.00 - 3,04,42,000.00 Sub Total 21,72,26,400.00 12,88,54,400.00 34,60,80,800.00 2N 9.00 Teaching Learning Equipment (TLE) A.- 9.01 New Primary - - - SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB RECEIPT & PAYMENT ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2018 TOTAL Sr.no PARTICULARS General SC Amount 9.02 New Upper Primary - 70,000.00 70,000.00 Sub Total - 70,000.00 70,000.00 III ENHANCING QUALITY - - 10.00 New Teachers' Salary Primary Teachers 10.01 New Primary Teachers (Regular) 10.02 New Primary Teachers (Contractual) 87,43,917.00 55,56,60000 1,43,00,517.00 10.03 Head Teachers for Primary (if the number of children exceeds 150 in a school) Upper Primary Teachers 10.04 Subject specific New Upper Primary Teachers (Regular) - - (a) Science and Mathematics (b) Social Studies (c) Languages 10.05 Subject specific New Upper Primary Teachers (Contractual) - - (a) Science and Mathematics 2,11,08,000,00 1,64,78,000.00 3,75,86,000.00 (b) Social Studies 2,53,41,978.00 1,64,29,939.00 4,17,71,91700 (c) Languages 2,16,63,24000 1,30,83,960.00 3,47,47,200.00 10.06 Head Teachers for Upper Primary (if the number of children exceeds 100 in a school) 10.07 Part Time Instructors (if the number of children exceeds 100 in a school) (a) Art Education (b) Health and Physical Education (c) Work Education - - - Sub Total 7,68,57,135.00 5,15,4,499.00 12,84,05,634.00 Teachers' Salary (Recurring-sanctioned earlier) in position - - Primary Teachers 10.08 Primary Teachers- Existing, in position (Regular) 73,45,099.00 46,90,520.00 10.09 Primary Teachers- Existing, in position (Contractual) 25,14,37,532.00 15,55,17,461.00 40,69,54,993.00 10.10 Head Teachers for Primary in position 57,02,513.00 31,75,200.00 88,77,713.00 Upper Primary Teachers - - - FRN Is2N 10.11 Subject Specific Upper Primary Teachers- in position (Regular) - - - (a) Science and Mathematics 7,53,07,496.00 5,86,41,220.00 13,39,48,716.00 (b) Social Studies 4,69,09,572.00 3,11,79,800.00 7,80,89,372.00 (c) Languages 4,71,12,908.00 3,04,65,040.00 7,75,77,948.00 10.12 Subject Specific Upper Primary Teachers- in position (Contractual) - - SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB RECEIPT & PAYMENT ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2018 TOTAL Sr.no PARTICULARS General SC Amount (a) Science and Mathematics 49,09,40,927.00 34,98,06,594.00 84,07,47,521.00 (b) Social Studies 58,84,93,48900 40,21,79,45000 99,06,72,93900 (c) Languages 55,51,16,064.00 38,35,68,509.00 93,86,84,573.00 10.13 Head Teachers for Upper Primary in position (if the number of children exceeds 100 in aschool) 10.14 Part Time Instructors in position (a) Art Education (b) Health and Physical Education (c) Work Education - . - Sub Total 2,06,83,65,600.00 1,41,92,23,794.00 3,47,55,53,775.00 Total (New+Recurring) 2,14L52,22,735.00 1,47,07,72,293.00 3,6039,59,409.00 11.00 Training (A) Training of Teachers I1.01 Refresher In-service Teachers' Training at BRC level 9,61,859.00 - 9,61,859.00 (a) Class I & II 34,58,796.00 - 34,58,796.00 (b) Class III to V 86,35,510.00 - 86,35,510.00 (c) Class VI to Vm 65,86,766.00 - 65,86,766.00 11.02 Follow up meetings at CRC level (a) Class I & 11 2,38,400.00 14,63,200.00 17,01,600.00 (1) Class HW to V 6,14,400.00 67,39,905.00 73,54,305.00 (c) Class VI to VI11 1,98,250.00 2,17,600.00 4,15,850.00 11.03 Induction Training for Newly Recruited Teachers -4,169.00 - -4,169.00 11.04 Training of untrained Teachers (a) Trainng of untrained teachers to acquire professional qualifications over a two year period (Year I) (b) Trating of untrained teachers to acquire professional qualifications over a two year period (Year II) (B) Training of Resource Persons Training for Resource Persons & Master Trainers (this may include 11.05 BRCCs,BRPs, CRCCs, DIET faculties and any other persons designated - as Resource Persons) (a) Class I & II 3,03,750.00 -3,03,750.00\ (b) Class III to V - (c) Class VI to VIII 7,33,500.00 - 7,33,500.00 (C) NUEPA School Leadership Programme - 11.06 RPs Training 6,38,700.00 - 6,38,700.00 .1 11.07 Head Teacher Training SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB RECEIPT & PAYMENT ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2018 TOTAL Sr.no PARTICULARS General SC Amount I SCERT 1,98,150.00 - I,98,150.00 Sub Total 2,25,63,912.00 84,0,705.00 3,09,84,617.00 12.00 Academic Support through Block Resource Centrel URC - - 12.01 Salary of Faculty and Staff (a) 6 RPs at BRC for subject specific training, in position 33,84,96,518.00 2,61,40,629.00 36,46,37,147.00 (b) 2 RPs for CWSN in position 4,07,64,237k0 4,50,54,897.00 8,58,19,134.00 (c) I MIS Coordinator in position 2,51,52,555.50 1,69,15,228.00 4,20,67,783.50 (d) 1 Data Entry Operator in position 2,82,30,778.00 1,98,19,617.00 4,80,50,395.00 (e) I Accountant-cum-support staff for every 50 schools in position 6,93,99,360.00 4,85,25,421.00 11,79,24,781.00 12.02 Furniture Grant 12,03 Replacement of Funiture Grant (Once in 5 years) 12.04 Contingency Grant- 36,18,035.00 36,18,035.00 12,05 Meeting TA (@ Rs, 2500 P.M.)- 19,47,635,00 19,47,635.00 12.06 TIM Grant--- 12.07. Maintenace Grant--- Sub Total 50,20.43,4480 1620,21,462.00 66,40,64,910.50 13.00 Academic Support through Cluster Resource Centres - - 13.01 Salary of Cluster Coordinator, full time and in position 6,04,58,367.00 22,38,36,733.00 28,42,95,100.00 13.02 Furniture Grant-- 13.03 Replacement of Funiture Grant (Once in 5 years) 13.04 Contingency Grant - 74,84,298.00 74,84,298.00 13.05 Meeting TA (@ Rs. 1000 P.M.) - 84,03,748.00 84,03,748.00 13.06 TLM Grant--- 13.07 Maintenace Grant - - Sub Total 6,04,58,367.00 23,97,24,779.00 30,01,83,146.00 17.00 School Grant 17.01 Primary 16,77,000.00 - 16,77,000.00 1 702 Upper Prim 76,82,000.00 - 76,82,000.00 Sub Total 93,59,000.00 - 93,59,000.00 18,00 Research, Evaluation, Monitoring & Supervision - - 18.01 REMS activities 18.02 Monitoring & Supervision - - - Sub Total ---' 19.00 Maintenance Grant K- 19.01 Maintenance Grant( PS & UPS) - 1,91,14,000.00 1,91,14,000.00R Sub Total - 1,91,14,000.00 1,91,14,000.00F V BRIDGING GENDER AND SOCIAL CATEGORY GAPS - - - SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB RECEIPT & PAYMENT ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2018 TOTAL Sr.no PARTICULARS General SC Amount 20.00 Interventions for CWSN 20.01 Provision for Inclusive Education 2,55j10,112.50 3,03,96,928.00 5,59,07,040.50 Sub Total 2,55,10,112.50 3,03,96,928.00 5.59,07,040.50 21.00 Innovation Head up to Rs. 50 lakh per district 21.01 Girls Education 17,34,467.00 - 17,34,467.00 2102 Intervention for SC / ST children 17,34,467.00 - 17,34,467.00 21.03 Intervention for Minority Community children 17,34,467.00 - 17,34,46700 21.04 Intervention for Urban Deprived children 17,29,119.00 - 17,29,119.00 Sub Total 69,32,520.00 - 69,32,520.00 VI PROJECT MANAGEMENT COST 24.00 Management 24.01 Management up to 3.5% (a) Project Management and MIS 11,11,76,523.90 4,95,58,410.42 16,07,34,934.32 (b) Training of Educational Administrators 16,502.00 16,502.00 (c) School Mapping and Social Mapping 1,638.75 1,638.75 Sub Total 11,11,94,664.65 4,95,58,410.42 16,07,53,075.07 24,02 Learning Enhancement Programme (LEP) only for Large Scale Integrated Programmes for Quality Improvement (up to 2%) (a) Class I & 11 18,40,860.00 - 18,40,860.00 (b) Class Ill to V 4,01,730.00 - 4,01,730.00 (c) Class VI to VIII 58,96,102.00 - 58,96,102.00 24.03 Community Mobilization activities (up to 0.5%) 5,31,587.00 - 5,31,587.00 Grant Disbursered to DEIT SCERT & IEDSS 6,14,412.10 - 6,14,412.10 10,000.00 - 10,000.00 Sub Total 92,94,691.10 - 92 94,691.10 Total of SSA (District) 3,12,40,75,952.75 2,11,95,06,804.42 5,2435,82,757.17 25.00 STATE COMPONENT 25.01 Management & MIS 25.02 REMS Sub Total - - STATE SSA TOTAL 3,12,40,75,952.75 2,11,95,06,804.42 $,24,35,82,757.17 26.12 Community Mobilisation & Management Cost (upto 6%) EMD Returned (Net) - - - GRANTS RETURNED TO SPO 9,76,52,524.88 2,18,76,688.45 11,95,29,213.33 GRANTS RETURNED TO SCERT 7,365.10 7,365.10 INTEREST RETURNED TO SPO 14,44,942.84 1,27,509.15 15,72,451.99 SARVA SHIKSHA ABH1YAN AUTHORITY, PUNJAB RECEIPT & PAYMENT ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2018 TOTAL Sr.no PARTICULARS General SC Amount Advance return to SFO 7,63,318.00 - 7,63,318.00 Interest return tospo 22,33,762.05 1,04,08270 23,37,844.75 Payments on behalf of districts 4,44,27,829.18 2,72,29,959.82 7,16,57,789,00 Fwids transfer to other Sources 5,34,206.00 4,92,478.00 10,26,684.00 Unspent received back Loan & Advances (Net) ADJUSTMENT IN EXPENSES DUE TO BIFURCATION OF MAIN KGBV BANK A/C INTO GENERAL & SC EPF Exp 2,660.00 - 2,660.00 PAYMENTS AGAINST LIAB OF 2016-17 45,32,589.00 5,640.00 45,38,229.00 Grants Transferred to other Districts - Others Grant Transfer to Blocks - - - Total NPEGEL 15,15,99,197.05 5,13,03,148.12 20,29,02,345.17 Total Payments 6,16,46,77,777.55 4,55,27,36,725.79 10,71,74,14,503.34 Closing Cash in Hand - - Closing Cash at Banks 16,96,86,536.47 14,43,83,457.04 3140,69 993.51 Total Closing Balances 16,96,86,536.471 14,43,83,457.04 31,40,69,993.51 Total 6,33,43,64,314.02 4,69,71,20,182.83 11,03,14,84,496.85 (SANJEEV SHARMA) StateP GOYAL) Dy. STATE PROJECT IDIRECTOR IavahOR~f Eknmfty State Project Director. £SarvaU REOTO VN DlfiATE S ar vaSiks haAbiYint-A u th otIty, DWAUR REPORT OF EVEN DATE PuSta hAt FOK JAS MINDER SINGH & SOCIATES CHARTERED A TAkST S F 16192 Yr, G DATE : 19. 11.2018 R k2 PLACE LUDHIANA CA J ER PA O. SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2018 Total Sr.no PARTICULARS General SC Amount TRANTS UTILZED (Net) 2,07,25,93,414.33 2,07,57,08,810 60 4,14,83,02,22493 GRANT RECEIVABLE 74,09,87,99110 78,85,82,245.46 1,52,95,70,236.56 BANK INTERST 88,24,228.85 36,39,967.44 1,24,64,19629 INTEREST FROM SMCs & BLOCKS 21,80,173.58 5,32,720.24 27,12,893.82 INTEREST FROM SMCs 10,87,135.2I - 10,87,13521 INTEREST FROM BLOCKS 8,26,932.43 3,85,30860 12,12,241.03 INTEREST FROM DIET & GISTC 55,628m00 - 55,628.00 INTEREST FROM DIET 1,74,902,65 - 1,74,902.65 INTEREST FROM GISTC 2,602119 - 2,602.19 INTEREST FROM RSTC - - - INTEREST FROM DEO (SE) 3,60,922.00 1,11,742,00 4,72,664.00 INTEREST FROM IISERVICE CENTRE - - - BRC CONTINGENCY 2016-17 RECOVERED 8.00 - 843,00 MISCELLANEOUS RECEIPT 4,69,561.24 -32,756,04 4,36,805.20 TENDER FEES 74,747.20 45,812.80 1,20,560.00 TREASURY AMOUNT OF EDUCATION PROVIDER SALARY 1,74,45,027.20 - 1,74,45,027.20 RT FEES RECEIPT 9,964.64 6,107.36 16,072.00 RECRUITMENT INCOME - - - Total 2,84,5O4,078.62 2.86,869,79,958.46 5,71,40,74,037.08 PARTICULARS (B) 100 Children _ - - Non-recurring (one time grant) - - - 3.18 Furniture/ Equipment (including kitchen equipment) - - - 3.19 TLM and equipment including library books (New) - - 3.2 Bedding (New) . - - 3.21 Replacement of bedding (once in 3 years 65,536.00 1,29,543.00 1,95,081.00 Sub Total Non-recurring 65,536.00 1,29,545.00 1,95,081.00 Recurring - - - 3.22 Maintenance per child per month @ Rs. 1500!- 20,10,617.50 31,04,572.00 51,15,189,50 3.23 Stipend per child per month @ Rs.100/- 1,10,870.00 1,89,910.00 3,00,780,00 3.24 Supplementary TLM, Stationery and othereducational material perchild @1000/- per annum 1,05,117,00 1,27,391,00 2.32,508.00 Salaries (a) I Warden @ Rs. 25,000/. per month 4,7,4.00 2,71,452.00 7,47,29600 (b) 1 head teacher @ Rs, 25,0004 per month in case the enrollment exceeds 100 - (c) 4 - 5 Full time teachers as per RTE norms @ Rs. 20,000/- per month per teacher 2 Urdu Teachers (only for blocks with muslim population above 20% and select urban (dareas), if required @ Rs. 12,000/- per month per teacher - - (e 3 part time teachers @ Rs. 5,000/- per month per teacher 2,2314.00 3,83,540.00 6,07,334.00 SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2018 Total Sr.ao PARTICULARS General SC Amount (f) 1 Full time Accountant @ Rs. 10,000/- per month 2,27,63.00 1,500-00 2,99,130,00 3.52 Support Staff - (Accountant/ Assistant, Poon, Chowkidar) @Rs, 5,000/- per month per staff 1,92,552-00 2,57,394.00 4,49,946.00 3.26 1 Head cook @ Rs, 6,000/- per month and upto 2 Asstt, Cooks @ Rs, 4,5001- per month per cook 1,71,60000 4,61,481.00 6,33,081,00 3.27 Specific skill training per child @ Rs.1000/- per annum 24,463.00 11,262.00 35,725.00 3.28 Electricity I water charges per child @Rs.1000/- per annum 1,08,001.00 2,06,839 3,14,840.00 3 29 Medical care/contingencies @ Rs.12501- per child per annum 71,480.00 34,689.00 1,06,16900 3.3 Maintenance @ Rs.750/- per child per annum 44,671.00 1,06,142.00 1,50,813.00 3.31 Miscellaneous @ Rs.750/- per child per annum 49,309.00 81,598.00 1,30,907.00 3.32 Preparatory camps @ Rs.200/- per child per annum - * _ 3.33 P.T.A/ school functions @ Rs.200/- perchild per annum 20,473.00 16,445T00 36,91800 3.34 Provision of Rem @Rs. 6000/-per child per annum - - - 3.35 Capacity Building @Rs.SD0/- per child per annum 38,194.00 14,176.00 52,370.00 3.36 Physical / Self Defence training @ Rs. 200/- per child per annum. - - Sub Total (Recurring) 38,74,635.50 53,38,91.00 92,13,026.50 Total (Recurring + Non Recurring) 38,74,635.50 53,38,91.00 92,13,026.50 Total (A + B) 39,40,171.50 54,67,936.00 94,08,107.50 6 Special Training for mainstreaming of out of school child ren- - 6.01 Residential (Fresh) (a) 12 months 4,13,773,00 5,32,236.00 9A46,009-00 (b) 9 months--- (c) 6 momths--- (4) 3 months--- Sub Total 4,13,773.00 5.32,236.00 9,46,009.00 6.02 Residential (Continuing from previous year) - - - (a) 12 months--* (b) 9 months--- (c) 6 months -- (d) 3 momths--- Sub Total -I 6,03 Non-Residential (Fresh) * - * (a) 12 months 34,47,555.48 24,19,895,00 58,67,450,48 (b) 9months-- (c) 6 monrbs--- .(d) 3 months C--I Sub Total 34,47,555.48 24,19,895.00 58,67,450.48 Total 38A1,328.48 29A2,131.00 68,13,459.48 / II RETENTION - - FR 192N 7 Free Text Books - - - 7.01 Free Text Books (P) - - - SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2018 Total Sr.no PARTICULARS General SC Amount (a) Class I & 11 1,58,65,407.00 82,70,63400 2,41,36,04100 (b) Braille Books Class I & IR - - - (c) Large Print Books Class I & II - - (d) Class III to V 2,3-4,95,265.00 1,28,10,585.00 3,63,05,85000 (e) Braille Books Class III to V - - * (0 Large Print Books Class III to V 7.02 Free Text Books(UP) 5,20,61,17686 2,62,95,958.59 7,83,57,135.45 7-03 Braille Books (UP) - - - 7.04 Large Print Books (UP) - - - Sub Total 9,14,21,848.86 4,73,77,177.59 13,87,99,026.45 8 Provision of 2 sets of Uniform _ - - 8.01 All Girls 18,39,46,119,00 - 18,39,46,11900 8,02 SC Boys 1,00,716,00 12,72,35,800.00 12,73,36,516-00 8.03 ST Boys - - 8.04 BPL Boys 2,87,58,800.00 - 2,87,58,800.00 Sub Total 21,28,05,635.00 12,725,800.00 34,00,41,435.00 9 Teaching Learning Equipment (TLE) - - - 9.01 New Primary 20,000,00 20,00000 9.02 New Upper Prinary - 50,000.00 50,000,00 Sub Total - 70,000.00 70,000.00 Teachers' Salary (Recurring-sanctioned earlier) in position - Primary Teachers 10.08 Primary Teachers- Existing, in position (Regular) 10.09 Primary Teachers. Existing, in position (Contractual) 24,68,16,468-00 23,84,46,896,00 48,52,63,36400 101 Head Teachers for Primary in position Upper Primary Teachers 10.11 Subject Specific Upper Primary Teachers- in position (Regular) (a) Science and Maihematics (b) Social Studies * * - (c) Languages -_-__ 10. 12 Subject Specific Upper Primary Teachers- in position (Contractual) * _ - (a) Science and Mathematics 35,40,35,53754 62,23,84,83290 9 , ,20..44 (b) Social Studies 61,57,23,055.44 56o12,13,889.00 1,17,69,36,944,44 (c) Languages 51,33,40,280.73 55,02,15,558.70 1,6,35,55,939-43 10,13 Head Teachers for Upper Primary in position (if the number of children exceeds 100 in a school) GF_ - _C_ _ 10 14 Pan Time Instructors in position * - (a) Art Education 'Z _ - C) (b) Health and Physical Education * - .__g 9 (c) Work Education - - - sh Sub Total 1,72,99,15,341.71 1,97,22,61,176.60 3,70,21,76,518.31 Total 1,72,99,15,341.71 1,97,22,61,176.60 3,70,21I76,51831 SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2018 Total Sr.no PARTICULARS General SC Amont Total (New+Recurring) 1,72,99,15,341.71 1,97,22,61,176.60 3,70,21,76518.31 11 Training - - - (A) Training ofTeachers - - - 11-01 Refresher i-service Teachers Training at BRC level - - - (a) Class I & II 43,73,507,00 - 43,73,507.00 (b) Class IH to V 75,69,844,36 - 73,69,844,36 (c) Class VI to VIII 62,27,6302 9,849.98 62,37,46300 11.02 Follow up meetings at CRC level - (a) Class I & II 3,61,393.00 to38,308.00 13,99,701.00 (b) Class III to V 6,92,586 $2 40,93,82548 47,86,412.00 (c) Class VI to VIII 6,89,7084 2,60,1134 9,49m9430 11.03 Induction Training for Newly Recruited Teachers 4jW69 00 - -4,169.00 11.04 Training of untrained Teachers * - - (a) Trainng of untrained teachers to acquire professional qualifications over a two year period (Year I) - - (b) Trainng of untrained teachers to acquire professional qualifications over a two year period (Year If) - - - (B) Training of Resource Persons - - - 110 Training for Resource Persons & Master Trainers (this may include BRCCs,BRPs, CRCCs, DIET faculties and any other persons designated as Resource Persons) (a) Class I & II - -- (b) Class m to V - - - (c) Class VI to VIll 7=82,7700 . 7,82,777.W (C) NUEPA School Leadership Programme - - - 11.06 RPs Training 6,38,700700 - 6A38,700,00 11,07 Head Teacher Training -1,035.00 - -1,035,00 Sub Total 2,1141,087.74 54,02,096.92 2,65,33,184.66 12 Academic Support through Block Resource Centre/ URC - - - 12-01 Salay ofFaculty and Staff * - - (a) 6 RPs at BRC for subject specific training, in position 28,12,17,443.00 4,69,78,17.00 32,81,95,560.0U (b) 2 RPs for CWSN in position 4,95,81,907.80 5,69,I8,285.90 10,65,00,193.70 (c) 1 MIS Coordinator in position 2,19,56,882.66 2,43,67,567,84 4,63,24,450,50 (d) l Data Entry Operator in position 2,84,67,159.66 2,5124,334 W,35,91,698.00 (e) I Accountant-cum-support staff for every 50 schools in position 6,69,60,586.70 6,34,63,759,30 13,04,24,346.00 12.02 Furniture Grant - - * 12.03 Replacement of Funiture Grant (Once in 5 years) - * - c" 12-04 Contingency Grant 2,87,79807 34,11,76610 36,99,5641-1 12.05 Meeting TA (@ Rs. 2500 P.M.) 42,736.00 1482,419.25 1325,175725 12,06 TLM Grant 10,000.00 - 10,000.00 RN -2N 12.07 Maintenace Grant - Sub Total 440,8 4,533-S9 22,17,46,453.73 67,02,70,987.62 SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2018 Total Sr.no PARTICULARS General SC Amount 13 Academic Support through Cluster Resource Centres - - 13.01 Salary of Cluster Coordinator, full time and in position 8,61,48,273.52 31,64,05,241.48 40,25,53,51500 3.02 Furniture Grant - - - 13.03 Replacement of FiLture Grant (Once in 5 years) 13.04 Contingency Grant 1,58,071.00 71,35,761.50 72,93,832.50 13.05 Meeting TA (@ Rs. 1000 P.M.) 1,79,313.77 76,45,244.50 78,24,558.27 13 06 TLM Grant - - * 13.07 Maintenace Grant - = - Sub Total 8,64,85,658.29 33,11,86,247.48 41,76,71,905.77 IV ANNUAL GRANTS - - 16 Teachers' Grant - - - 16.01 Primary - * - (a)ClassI &II 1,000,00 - 1,000 (b) ClassDB to V- V 16.02 Uper Primary: Class VI to ViIl I10.00 110 00 Sub Total 1,110.00 - I,110.00 17 School Grant -- 17.01 Primary 18,25,466,59 18,25,466.59 17.02 Upp Primary 31,96,078,66 - 81,96,07366 Sub Total 1,00,21,545.25 I 1,00^21,S45.25 18 Research, Evaluation, Monitoring & Supervision 18.01 REMS activities 26,14,084-16 16,01,953.84 42,16,038.00 18.02 Monitoring& Supervision - - * Sub Total 26,14,084.16 16,01,953.84 42,16,038.00 19 Mattenance Grant - 19.01 Maintenance Grant (PS & UPS) 13,82,642.89 1,69,38,422.46 1,83,21,065.35 Sub Total 13,82,642.89 1,69,38,422.46 1,83,21,065.35 V BRIDGING GENDER AND SOCIAL CATEGORY GAPS - - * 20 Interventions for CWSN - - - 20.01 Provision for Inclusive Education 3,85,12,958.20 4,46,42,254.26 8V1,55,212.46 Sub Total 3,8K,12,95820 4,4642,254.26 8,31,55,212.46 21 Innovation Head up to Rs. 50 lakh per district 21.01 Girls Education 27,17,09656 5,93,085,20 33,10,181,76 21.02 Intervention for SC / ST children 27,13,934,17 5,93,083,03 33,07,017-20 21.03 Intervention for Minority Community children 27,34,96006 5,93,079,23 33,28,039.29 21-04 Intervention for Urban Deprived children 25,88,515,97 5,93,08403 31,81,600-00 21 OS ECCE-- Sub Total 1,07,54,50676 23,72,33149 1,31,26,838 25 22 SMCIPRI Training - - - FR 22.01 Residential (3 days) - - - _ 22.02 Non-residential (3 days) 48,825.56 - 48,825.561 Sub Total 48,825.56 1 48,825.56 SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2018 Total Sr.na PARTICULARS General SC Amount V SCHOOL INFRASTRUCTURE 23 Civil Works Construction - - - 23.01 BRC (Rural) - - 23.02 New Primary School (Rural) 23.03 New Primary School (Urban) 6,91,488,00 - 6,91,48800 23.04 New Upper Primary (Rural) - - 23.05 New Upper Primary (Urban) - - - 23,06 ACR in lieu of upgraded Upper Primary School - - 23.07 Additional Class Room (Rural) 94,93,491,00 94,93,491 00 23.08 Additional Class Room (Urban) 58,04,972,09 - 58,04,972,09 23.09 Additional Class Room (Hill Area) - - - 23.09 Additional Class Room (Plain Area) 23.1 Boys Toilet 2,22,934.001- 2,22,93400 23.11 Separate Girls Toilet 2,71,008,00 - 2,71,008,00 23.12 CWSN Friendly Toilets - - * 23.13 Drinking Water Facility - - - 23.14 Boundary Wall 97,717-00 - 97,717,00 23.15 Electrification _ - - 23.16 Olice-cum-siore-cum-Head Teaches room (Primary) 23.17 Office-cum-store-cum-Head Teachers room (Upper Primary) - - - 23.18 Augumentation of training faciliky in BRC (one time) - - 23.19 Ramps with Handrails 300-00 -300 0 232 Handrails in existing ramps - 23.21 Furniture for Govt. UPS (per child) _ - * 23.22 Major Repairs for Primary School 1,66,92,995_00 1,66,92,995,00 23.23 Major Repairs for Upper Primary School SZ4,2,=2 00 - 84_82472 OU 23.24 Residential Schools/hostels for specific category of children - * - (a) Construction of Building including boundary wall, Water and sanitation facilities, electric installation - - (b) Construction of residential hostel - - (c) Refurbishing unused old buildings (d) Construction of Hostel in existing Govt UPS 23.25 Others (Difference of Civil Works sanctioned in previous year, SIEMAT, spillover etc.) Sub Total 4,17,57,277.09 . 4,17,S7,277.09 VI PROJECT MANAGEMENT COST - 24 Management - - _3 24.01 Management up to 3.5% (a) Project Management and MIS 12,23,49,53683 8,37,66,923,70 20,61,16,460-53 * FRN- 192N ; (b) Training of Educational Administrators - - - (c) School Mapping and Social Mapping -_ - -, c_ SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2018 Total Sr.no PARTICULARS General SC Amount 24,02 Leaming Enhancement Programme (LEP) only for Large Scale Integrated Programmes for Quality Improvement (up to 2%) * - - (a) Class I & II 76,62,099.24 2958,61936 1,06,20,71 8.60 (b) Class Ill to V 171]6,444.28 5,36,629,72 22,53,074,00 (c) Class VI to VII1 88,86,009,89 9,97,01431 98,93,024.20 24.03 Community Mobilization activities (up to 0,5%) 4,4,337.00 - 4,4,33700 Grant expenditure at Block for IEDSS 10,000.00 - 10,00000 Grant Expenditure at DIET FOR SCERT 80,478.00 - 80,478.00 Sub Total 1,88,09,36841 44,92,263.39 2,33,01,631.80 Total of SSA (District) 2,84,43,37,460.62 2,86,75,13,168.46 5,71,18,50,629.08 25 STATE COMPONENT - 25.01 Management& MIS 7,56,618,00 - 7,56,618.00 25,02 REMS - - - Sub Total 7,56,618.00 - 7,56,618.00 Adjustmentin Expenses due to Bifurcation ofMain KGBV Bank A/c into General & SC - 14,66,79000 14,66,790.00 STATE SSA TOTAL 2,84,50,94,078.62 2,86,89,79,95846 5,71,40,74,037.08 Total 2,8450.94,078.62 2,86,89,79,958.46 5,71,40,74,037.08 I I I Dy. STATE PROJECT DIRECTOR State WA"" YAL) Dc,aUty State Project Director, Sarva A S3-a Siksha Abiliyan Auttioity o Pulnjab, A%OPUR REPORT O VEN DATE FOR JAS MINDER SINGH & OCIATES CHARTERED ACCO FRN: 1 DATE: 19-11.2018 PLACE: LUDHIANA - CA. JAS P SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB 31ST MARCH 2018 Schedule.I Sr. No. Particulars # General SC Amount I SPO ' Audit Fees Payable 447709,00 4,47,709.00 CTE Exam A/c 4988.00 4,988.00 EMD 1326599 00 13,26,599,00 .EMD (Balaji Trading Co.) 9000,00 9,000.00 EMD (CMRSDP) 1000,00 1,00000 EMD (Copier Plus) 12000,00 12,000.00 EMD(Luxmi Enterprises) 6000 00 6,000,00 EMD (Parkash Solution) ]000.00 1,000,00 EMD (Pawan Baj Service Provider) 535000,00 5,35,000.00 EMD (Umang Printers) 156000.00 1,56,00000 EMD(Universal Books) 9000W00 90000 !Girls Education Payable 825509.54 505957.46 13,31,467.00 Intervention for Minority Community Children Payble 825494.66 505948.34 13,31,443.00 Intervention for SC/ST Children Payable 825508.30 505956.70 13,31,465.00 Intervention for Urban Deprived Children Payble 825508.92 505957.08 13,31,466.00 Loan From PEDB 11581679,70 1,15,81,679.70 Performance Security 15050,00 15,050.00 Performance Security (Balaji Trading & Co.) 24000,00 24,000.00 Performance Security (Jai Offiet Printer) 18032100 18,032,00 Performance Security (Jasminder Singh & Associates) 38430.00 38,430.00 Research and Evaluation Payable 2049826,02 1256344.98 3306 171.00 Salary ofTeachers (10.09 Pry Teacher-Contractual) 1147407216.00 703249584.00 1,85,06,56,800.00 Sanitary Security 253800.00 2,53,800.00 Text Book Payable 114587398.08 70230985.92 18,48,18,384.00 Total 1281785749.22 776760734.48 2,05,85,46,483.70 2 Districts Amritsar 42903181.00 53004694.00 9,59,07,875.00 Barnala 14807875.00 17658105.00 3,24,65,980.00 Bathinda 36045361.00 42888685.00 7,89,34,046.00 Faridkot 14548202.00 15944022.00 3,04,92,224.00 Fatehgath Sahib 24692550.00 31523208,00 5,62,15,758.00 Fazilka 34567190.00 43719090.00 7,82,86,280.00 Ferozepur 43253177.04 15540088.96 5,87,93,266.00 Gurdaspur 6,6138,099.00 5,78,87,579.00 12,40,25,678.00 Hoshiarpur 58807197.00 73289603.00 13,20,96,8W00 Jalandhar 38497422.54 23595194.46 6,20,92,617.00 Kapurthala 14967742.00 18746452.00 3,37,14,194.00 Ludhiana 61604695.00 71829354,00 13,34,34,04900 Mansa 22754990.00 26317997.00 4,90,72,987.00 Moga 24267254.00 27355867.00 5,16,23,121.00 Mohali 29331974.00 40431879.00 6,97,63,853.00 Muktsar 43509072 20474858 6,39,83,930,00 SBS Nagar 12936954.00 20955030.00 3,3,91,984 00 Pathankot 27160849.00 24450152.00 5,16,11,00 I00 Patiala 41174193.00 55012791.56 9,61,86,984.56 Ropar 25985578.00 32357071.00 5,83,42,649.00 Sangrur 47661208.00 51634614.00 9,92,95,82200 Tarn Taran 17900586.00 24281511.00 4,21,82,097,00 Total 2025301098.80 1565658580.46 3,59,09,59,679.26 (SANJEEV SHARMOJECT DT REC 1OR Sarva Sih N;WT Aan A AATE S b FOR JAS MINDER Punjab, CHART DATE: 19.112018 C PLACE: LUDHIANA R SARVA SHIKSHA ABHI1YAN AUTHORITY, PUNJAB FIXED ASSETS AS ON 31ST MARCH 2018 OFFICE EQUIPMENTS FURNITURE & FIXTURES PARTICULARS OPENING BALANCE ADDITIONS CLOSING BALANCE OPENING BALANCE ADDITIONS CLOSING BALANCE SPO 79,39,957-69 - 79,39,957.69 62,65,859.00 1,920,00 62,67,779.00 Amritsar 57,17,896.00 57,17,996,00 1,78,008.00 1,78,008.00 Barnala 5,13,736.00 1,334.00 5,15,070.00 1,87,662.00 19,384.00 2,07,046.00 Bathinda 5,64,868.50 - 5,64,868.50 2,65,854.00 4,700,00 2,70,554.00 Faridkot 7,21288.00 7,21,288.00 2,74,904.00 2,74,904.00 Fatehgarh Sahib 6,98,240.00 6,98240,00 2,87,820.00 2,87,820,00 Fazilka 8,371.00 500.00 8,871.00 2,81,434.00 2,81,434.00 Ferozepur 14,96,086.00 2,350,00 14,98,436.00 3,75,154.40 1,29,000,00 5,04,154.40 Gurdaspur 16,92,309.00 16,92,309.00 3,07,386.00 31,35000 3,38,736.00 Hoshiarpur 14,24,098.00 14,24,098.00 2,30,024.00 20,000.00 2,50,024.00 Jalandhar 16,98,254.00 16,98,254.00 1,95,273.00 1,95,273.00 Kapufthala 7,95,891.50 7,95,891.50 3,95,615.00 3,95,615.00 Ludhiana 19,51,810.00 6,93,761.00 72,802,00 7,66,563.00 Mansa 8,98,293.00 8,98,293.00 4,56,382.00 7,450,00 4,63,832.00 Moa 7,64,073.00 7,64,073.00 2,25,569.00 2,25,569.00 Mohali 6,02,102.00 6,02,102.00 6,06,508.00 6,06,508.00 Muktsar 23,97,552.00 9,500.00 24,07,052.00 1,99,624.00 1,99,624.00 Pathankot 8,371.00 98,970,00 1,07,341,00 3,00,876.00 59,065.00 3,59,941.00 Patiala 5,09,305.20 5,09,305.20 14,75,974.00 14,75,974.00 Ropar 9,58,047.60 - 9,58,047.60 4,94,054.00 49,988.00 5,44,042.00 Sangrur 10,46,345.00 - 10,46,345,00 2,17,076.00 2,17,076.00 SBS Nagar 12,56,457,00 12,56,457.00 2,21,323.00 2,21,323.00 Tam Tarn 7,21,079.00 7,21,079.00 2,62,429.00 8,500.00 2,70,929.00 TOTAL 3,43,84,430.49 1,12,654.00 3,44,97,084.49 1,43,98,569.40 4,04,159.00 1,48,02,728.40 SF 16192N1, COMPUTERS & ACCESSORIES TOTAL PARTICULARS OPENING BALANCE ADDITIONS CLOSING BALANCE OPENING BALANCE ADDITIONS CLOSING BALANCE SPO 2,01,59,340.56 17,42,482,16 2,19,01,822,72 3,43,65,157.25 17,44,402.16 3,61,09,559,41 Amritsar 17,06,645.00 17,06,645-00 76,02,549.00 - 76,02,549.00 Barnala 15,80,101.00 8,40000 15,88,501.00 22,81,499.00 29,118.00 23,10,617.00 Bathinda 29,14,64600 - 29,14,64600 37,45,368.50 4,700,00 37,50,068.50 Faridkot 19,93,139.00 19,93,139.00 29,89,331.00 29,89,331.00 Fatehgafi Sahib 30,98,787.00 30,98,787.00 40,84,847.00 - 40,84,847.00 Fazilka 4,30,070.00 4,30,070.00 7,19,875,00 500,00 7,20,375.00 Ferozepur 70,62,279.00 3,300.00 70,65,579.00 89,33,519.40 1,34,650.00 90,68,169.40 Gurdamr 92,78,462.00 5,610.00 92,84,072.00 1,12,78,157.00 36,96000 1,13,15,117.00 loshiarpur 79,67,835.00 79,67,835,00 96,21,957.00 20,000.00 96,41,957.00 Jafandhar 62,98,675.00 62,98,675.00 31,9_2,20200 - 31,92,202-00 Kapurhala 38,34,778.00 38,3-4,778,00 50,26,28450 -50,26,284,50 Ludhiana 64,38,099.00 64,38,099.00 90,83,670.00 72,802.00 91,56,472.00 Mansa 24,63,829.00 2,290.00 24,66,119.00 38,18,504.00 9,740.00 38,28,244.00 Moga 25,93,222,00 25,93,222.00 35,82,864.00 - 35,82,864.00 Mohali 34,04,455.00 34,04,455.00 46,13,065.00 46,13,0650 Muktsar 7,42,538.00 7,42,538.00 33,39,714.00 9,500.00 33,49,214.00 Pathankot 4,22,420,00 1,32,400.00 5,54,820.00 7,31,667.00 2,90,435.00 10,22,102.00 Patiala 63,37,207.00 63,37,207.00 83,22,486.20 - 83,22,486.20 Ropar 40,21,898.00 - 40,21,898.00 54,73,999.60 49,988.00 55,23,987.60 Sangrur 44,17,634.00 44,17,634.00 56,81,055.00 - 56,81,055.00 SBS Nagar 36,12,026.00 36,12,026.00 50,89,806.00 - 50,89,806.00 Tarn Taran 32,81,043.00 32,81,043.00 42,64,551.00 8,500.00 42,73,051.00 TOTAL 10,40,59,128.56 18,94,482.16 10,59,53,610.72 15,28,42,128.45 24,11,295.16 15,52,3,423.61 (SANJEEV k R ) P MAR GOYAL) Dy STATE PROJECT DIRECTOR SR 0 ~~hiM $5..A :P,EuhyRO, R PORTOF EVENDATE FOR JASMN R S GII & ASSOCIATES CHAR DATE: 19.112018 C H PLACE . LUDIlANA ER SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB GRANT RECEIVABLES AS ON 31ST MARCH 2018 Schedule-III Sr. No. Particulars General SC Amount 1 SPO 1,22,39,25,610.00 703249584 1,92,71,75,194.00 2 Districts Amritsar 4,29,03,181.00 5,30,04,694.00 9,59,07,875.00 Barnala 1,48,07,875.00 1,76,58,105.00 3,24,65,980.00 Bathinda 3,60,45,361.00 4,28,88,685.00 7,89,34,046.00 Faridkot 1,45,37,037.00 1,59,33,982.00 3,04,71,019.00 Fatehgarh Sahib 2,46,92,550.00 3,15,23,208.00 5,62,15,758.00 Fazilka 3,61,36,255.00 4,35,06,413.00 7,96,42,668.00 Ferozepur 4,31,62,049.56 1,54,97,205.44 5,86,59,255.00 Gurdaspur 6,61,38,099.00 5,78,87,579.00 12,40,25,678.00 Hoshiarpur 5,88,07,197.00 7,32,89,603.00 13,20,96,800.00 Jalandhar 3,84,97,422.54 2,35,95,194.46 6,20,92,617.00 Kapurthala 1,49,67,742.00 1,87,46,452.00 3,37,14,194.00 Ludhiana 6,15,91,800.00 7,18,29,354.00 13,34,21,154.00 Mansa 2,27,54,990.00 2,63,17,997.00 4,90,72,987.00 Moga 2,42,67,254.00 2,73,55,867.00 5,16,23,121.00 Mohali 2,93,31,974.00 4,04,31,879.00 6,97,63,853.00 Muktsar 4,35,09,072.00 2,04,74,858.00 6,39,83,930.00 Pathankot 2,71,60,849.00 2,44,50,152.00 5,16,11,001.00 Patiala 4,11,74,193.00 5,50,12,791.56 9,61,86,984.56 Ropar 2,59,85,578.00 3,23,57,071.00 5,83,42,649.00 Sangrur 4,75,61,208.00 5,15,84,614.00 9,91,45,822.00 SBS Nagar 1,29,36,954.00 2,09,55,030.00 3,38,91,984.00 Tam Taran 1,79,00,586.00 2,42,81,511.00 4,21,82,097.00 Total 1,96,87,94,837.10 1,49,18,31,829.46 3,46,06,26,666.56 (SANJEEV SHARMA)' I 4) Dy. STATE PROJECT DIRECTOR A JE T DIRECTOR eputy State Project Oirecor, Poau Sarva Siksha Abhwan AutiwitY AS PER OUR RE RT OF EV ATE FOR JAS MINDER S CHARTEREO DATE: 19.11.2013 CA. JA DR SINGH PLACE: LUDHIANA PARTNER SAIRVA SHIKSHA ABElYAN AUTHORITY, PUNJAB ADVANCES UNUTILZED AT THE END OF THE FINANCIAL YEAR 2017-18- ________________________________Total Sr.mo PARTICULARS C«eral SC Amount 3 20 B~da (Now) . 3 21 Wepc04~e __of be~ding(~n3 7,304.00 6,15.00 13,41900 Sub Total Non-recurring 7,304.00 6,215.00 13,419.00 Recurring 3.22 Maie aepercIp«ernt @ JRW.004 6,56,794.00 5,64,071,00 12,20,865.00 3.23 stipodpercliiid per~i @ R.1001- 28004.00 5,500.00 34,404-00 3.24 Supphmeaiy TLM Sm~ and ~ ~a a pe dld i1000.er nan 27.151.00 41,231.00 68,38200 Salarie- ( I> 1 Wrden@ Rb 25,000/- peran~h 1,273.00 548.00 1,821.00 (b 1 head tear@ RS. 25,0w/- per mib min cae hedimoe t = xceeds 100 4 - S Fulime Lahr s per RTE norm @ Rs. 20,000/- per monih per 2 Uru Tacer (ony for blcks wiI mhsin pupulaie= above 20% and «b3 set uban akas), if requed @ s. 12,000/- per en h per Seacher ( 3 par tie b eadher~ @ . 3,00w0flfe onth per teacher 54,505.00 34,000.00 88.505.00 ( I) 1FClm~eAoumat@Rg.10,0001-permoi 39,210.00 9,500.00 48,710.00 325 2 SYpp- Sa« - (Acconmant/Assistan, A ~ on, Chowkidar) @ Rs. 5,000/- 1 ~M.3ff 6,78100 322.00 7,103.00 3.26 Head ~ook @ Rs. 6,00- per mnit and upto AsatL Coo @ RS. 4,5006 anmh pero 690000 - 6,900.00 3.27 Spefleifll trani%p«cild@ R. 1000. peranm 16,537.00 1,67,738.00 1,84,275.00 3.28 Elecly/water E~ ha& pr dukl @Rs. 1000- per anma 17,499.00 12,161.00 29,660.00 3.29 Medical camcertingf ies @ Is. 1250/- per child per am~ 47,714.00 1,40,776.00 1,88,490.00 330 MWiaenanc @ R750-pr chld per ws 22,302.00 24,233.00 46,585.00 3.31 Micellaneem u@R.750/- pme per a ~wn 26,356.00 48,554.00 74,910.00 3.32 hT~y eap@ Rå /- per. cid perm 11,554.00 27,730.00 39,284.00 333 P.TAschoo AAefion @RW.20/- perild per anman 5,981.00 17,385.00 23.366.00 3.34 Pboision ofRcet @ ks. 6000/- per hild per m~ae - - 3.35 Capaeiy Buaidig R.50/- per child per m.m 13.134.00 59,570.00 72.704.00 3.36 Physica1/ SelfDefeoainn @ Ra. 200/- per child per annam. 13.440.00 30,56000 44,000.00 Sub Total (Recurringl 9,96,035,00 11,83,929.00 21,79,964.00 Total (Recurring + Non Recurr~ng) 10,03,339A00 11,90,044.00 21,93,383.00 Totäl (A+g--- 6 $pialTrinringfor fiem fogscM ldren- 6.01 ResidaianlClassl&11 42,860.00 42,860.00 (b)i Buaille Books Gass 1 & II (c)Lag PiimBokssasL& ]I le) Bale Books Class lIl wV (OLare PrelBooks Classll ]K1oV 7.02 Free Text Book. (UP) 79,228.00 -79,228.00 7.03 EkailI Books (UP) . 7.04 Large Purint Books (UP) - - -___ __ Smb Tothl 1,22,688.00 - I22,088.00 O Proalaige af12 sets ofT Uniform 8.01 All Irla 98,681.00 3,200.00 1,01,881.00 8.02 SCaBoyo 22.400.00 61.000 00 83,400.00 1.07 ST Boys 800.00 -800.00 84 BPL Boys 34,000.00 -34,000 00 Suib Total 1,55,881.00 64,20.00 2,20,081.00 Teahers' Sahry (Rwreag.,aartlonedtarler) Isposian- Primary Teachers 10.0 PrimaryTeachers- Eristing,npositioan(Regular) 10.09 Ptrmaay Tace-xslin,¯poslinCo.ntrctl) 1,90,385.00 2,01,456.00 3,91,841.00 10.10 lled Tachrs for Pray ipsiian Upper Yrimary Teachera.n 11 Subject Specific Upp«r Priary Tachers- in posiio (Regular)--- (e Scence and Ma*heat*ies 50,000.00 -50,000.00 (b) Social Studies- (0) Languages 309.00 14,884.00 15,193.00 10.1£2 SÉ*ect Specii Upper Primay Teachers. in posifion (Contractual) L.anguages -2,59.910.00 5,95,941.00 3,36,031.00 He1ad Teachers o per Prmnryuaposion (if the numbor of cikken exeecds 100 ins a dhool) 10.14 Part Time fastructorslinpoiion (a)>At Eduatoion (b)1Healh adPhysicdEdmaoon Co>Wok jiisSubi a Tota' 12,35,566.00 11,91,265.00 24,26,831.00 Te43 8a 2,35,566.00 11,91,265.00 24.26,831.001 ;. ; Total (New+Rcuring 1.2,35,566,00 11.91,265.00 24,26,8310 WUD~ 5ARVA $Н[IiSHA ABHIYAN AUTHURfГY. РцН.1А8 AAVANC�S UNцT'[L1ZED АТ ТНЕ END OF ТНЕ F[NANCIAL YEAR 20I7-I8 ТоиМ 5r,nv PART[CULARS Сепеrдl $С Атоип[ г I гainirц - ` - AjTninio� aFTwchers - - - 11.O1 R4&аяЬвг In�enicc Ги�rЬега' Tгоini,y а[ BRC 1еце1 -6,51,082.00 - -6.51,082 00 [д1С1аsв1 ¢П 1,87,Ы8.С10 - 1,87,Б18.D0 (Ы СТагв 11[ щ V 7,50,457.64 • 7,50,457 64 [W С1ваs Vf w VЛ1 11,92,149.10 • 1 б,040.ОD 13,82,109.10 11.ir2 Fи7Еои• ир nкаiодв ы ptC kк! 7,28,974.00 - 7.28,974.00 а}С1дsч 1& ц &l4,0(10.00 2.78,296.00 10.92,290.fЮ Ф1 С7еюв В! [о V - 12.75,284.00 12,75д84.00 (с1 Сfдвв V[ ro Vm 2,749.06 7,58,г96.00 7,60,945.00 11.р3 Ь�дигддп Tгоining fогКеиу Rхпн[ед Трдкrв -1Б,847.D0 - .1б,847.06 11.{Чf ninaп pf untraiвedTeдchers -7,315.00 - -7,315-00 а1 ТмiмУ of uotr+incd fciг6eгamвcqtircproftяsкnal quali&саliаы wп lwопидегюд (Удп f1 - - - ] ТrдМиу оГи[гаiпед Кдсhаs т асqийе prckюiwиi quaбiTмдlioas wп а ми rcm осмд ГУи+г R1 - • - [B) Trвiвirt of Rлоигсе Perpwr - - - Tiaпi� fpr дcswuce Риааи й iйesur Тгеiвегд (diiв тву Ьдиде 11.П5 BRCCa.HRPs, СRССд D1ET faaJtкa вп1 дггу дЬп регатж dpiyrwlad ав k4юапог Ривовкl •ЬЬ.354.1Ю • -Бб,354.00 •) С1дтs 1 R В 57.118.00 - 57,118.00 ) C1ass Ш [л V - - - [с]С1ава Й toУ1П 2,54,473.�0 - 2,54,473 00 IC1 г'1l1ЕРА SсЬовll.гадд�lнр Ггв8гаrrв - ' ' 11.D6 RPs Tr�imnY - - • 1 [.07 Нсад ГеыЬv Т - 5и6 Tota! 34,45,940.7; 23,01,73ПЬ00 57,47,67р,74 i2 АСддепыс 5uppari Нпw� 6ipck RевоигоеGиггд i1RC - - - 12 9l SaЬry of РдсвМ� авд 5tвff - • - [а}Ь Rps а[ BRC fer вubjectspeci0e пшiinj, п poaition 3.37,740.D0 1,97,358.00 4,45,148.00 lЫ 2 RPs йи CWSN in ровпюп 1,25,?15.00 15,D41.00 1,40,256.00 [с7 1 ЛU5 Соогдвюоi.н io posilion 900.00 1,800.00 2,7д0.06 [д] l Uив Eotry Ори++1р' ia Paaitюn 2,060.U0 4,091.00 5,101.00 [с) l Aaowm4arm-wppar aiлff &xevory i0 ксЬаоц in paяinon 7,89Б.00 • 1,89G.00 12.Dt Fитйпе Gам _ . _ i2П3 RсрlАптт[ oPFlminrc Gr+v[ (ОдсСiП 5 yrua] . - . 12.00. fпnrirydiwyCnnt -29,09425 2,18,345.75 1.89,246.50 12.п3 Mectпg ТА ({i� 1iв. 2500 РМ] 95,825.OCI 3.86,79025 4,82,6l5.25 12.Об TLAS Cnn[ . _ _ 12.07 Мап[еи�сtОгвпt 5и6 ТМа1 3,40 6.75 7,3S,37б.00 12,73,962,75 13 Aesdemic Sиррвм lьгоиgМ Сгиг[егRепо9rа Liвгпа . _ _ 1301 SаlаryоТСlицыСоогдinа[п.Гиlllипвапдйроslроп 99,2Б9.00 1д7,348.00 2,26.б17.00 13 02 Furailure CAant _ _ _ 13.03 Replecpnan of Furudue Gгм[ [Огма Ьг 5 yrars) ' - - е� i3,04 Саnгш�у Гпи[ 1,15}95 70 2,5l,947.80 3,67,;43 50 f �� : 13.05 Meewg� ТА (� Az 1ПW Р.Л1.] З.д1.714.23 4,85.4Б0.55 7.87,174.78 �•. г' i�. -. ,•� г3.п6 Ti.M Gгтг . . - �- г � r .�_� ��. 13.D7 Л1вй0епасеGмпt • ' ' � - • r 1 i1ii3'?�`� ��.г Sв6 Tots1 16,37&ЧЗ ,736.35 13,81,135.28 4- ' 14 [yrpвhr Аiдге ндиwiоп iв i7P3 rrder гммиеiоп - - _ `' , f,� CлmpuiwAided Едirлгюп in [lррп Priawy 8chools [Рhуыцllиуа `No. � 14.п1 ЦвдюоlкРадiSЧiсд - � .�� �_•. (а] Numberofdistriмs - - ������•�,� [Ь! Numbp�ofяchools Sub 7о[в1 SARVA SHIKSIIA ABHI VAN AUTRORITY, PUNJAB ADVANCES UNUTILIMII, AT TRE END OF TIK FINANCIAL MR 2017-18 Totm PARTICULARS Geftral se Amont 15.02 t~ p~ 3,000,00 3,00000 ,%b Total 3^ 00 3.000.00 IV AMAL GR~ - 16 reselffiffi, Grsnt 16.01 r~ (1) cum 1& 11 -5,50000 0) cim In lo V - 16,92 Upper P~ : Cless VE to Våt 2,OD8-00 2,008.00 Seb Tota] -3,49100 -3,492ffi 17 schock G~ lir-ol h~ 99,76418 99,76419 17-44n Upper 2,16.0655S 2,16,065.5s Sch Total 3,1sn9.76 1&01 RF1VIS ~ 5 9,162-00 9,162-00 Sub Total 9,162.00 9,162.00 19 Mairacunftcnnt - 19.01 UPS) L76.671-00 11,03,955-81 Sub TO l 1,76,67[.00 17m3,95"1 18^626.81 v M1~ ~ER ~ MCIAL CATEGORY GAPS - 20 Intawiiiiim for MSN - 20.01 -PW~ fm ~ Efk~ ft 6,38,030.60 2, 10~20 9,49,931.30 Sub Total 6,38~ .68 2.10,8m70 018X11-30 21 l~ aficin Head up to PL % tiålli per dimM 21.01 Wls Fil w~ lý50.210.25 L,50,210-25 2[.02 hu~ rew SC I ST d~ 1.79,005,25 1,79,005,25 21.03 biter~ Ibr Måmority 00~ cWd= 1,59,297.59 1,59.297.59 21-104 bm~ for Mm D~ 2j4,477.45 2,[4,47'7-45 21,05 ECCE -30,161-00 -30,161-00 Sub Total (472,829.53 6,n829.53 22 SMCM Tnilintrig 22-01 Rm~ (3 då») -2,837.00 -2j37,00 22-02 14~ dmdal 30,087,07 30.087,07 Sub Total 27,25&97 27.25&07 v $~ 1.INFRASTRUCTM - 23 c" ~ c~On 23,01 BK (P~ 23.02 New Pr~ ~ -3,377.00 -3,27700 23-03 Now Pvärmiry ~ IW.SO 2.45,70350 23-08 AMUCMICIýR~ (~ ) 2309 ~ W ciffis Rom (MIE AM> 23 09 A~21 ~ R~ 91= Am) Toikt 23.11 S~ GifisToilet 2312 CWSN Fn«Wly To~ 7,12,241.00 2.[2,24100 23-13 Dru"g Wmer Famhty - 23.14 B~ Wall 19,339-75 19.33975 SARVA SHIKSDA ABHIYAN AUTHORITY, PUNJAB ADVANCES UNUTIZED AT THE END OF THE FINANCIAL YEAR 2017-18 Total Sr,mo PARTICULARS General SC Amon 23.15 etficalntion 23.16 Officc.cca.gw,nRcä.4aTeaher'srom (P,imary 23.17 Ofkeco -t-en-Head Teacher's room (Upper Primary) 23.18 Augumeain of trainins faclity in BRC (on lime) 2319 Ramps with Hadai 23.20 Handailsin~istingramps 23.21 F~nnefor~3 UPS (pedrcild) 23.22 Mjr1Repairs for1aimaySoo .117-60 -11760 23.23 M~or Rpus for Upper Primr Schoo 23.24 Rtside~lalSchoolsA wo speci&ll vegÖry efchildrn a) Corn~ of B~ ~~di ibin bowndoy wall, W~ae 4 iai faciliis c ifaluflation- (b) CoMrution ofdntial hotel (c) RZfKbishingUnns4dobuilding (d) Cons,ctin of Hotel i xisting Govt UPS 23 brs(Difrcof Ciavi Waks sa~lioned iniowyarSIEMAT, SUb Total 4,72,965.65 4,72,96565 VI PROJECT MANAGEMENT CST 24 Magme 2401 Manag~mnpo 3 5% .68.714.( 2,98.00 -65.726.o 0) P ct månge~ amd mS 2,52,066.15 21.121.00 82,73,187.15 (b)TrainigOfEducnaAdkm r 3,324.00 - 133.24.0 (c) Schoo ~ B M amn ~d S eeMpping--- Pr ~rmr Grox F~Bc 17,00.03t.0 73,21.00 17.73,312.00 Sub Total 98,96,707.15 97,390.00 99,4,097.I5 2p02 Leamg~Fnhaicement Pr~gram~ (EP) oly for Lae Scalntated huomme forOuaktv~~provm (up to2%- (4)cIassi&l 4,41,757.40 4,41,757-40 (1 VI . VI 1,23,738.®0 1,23,73.00 24.03 Comsy Mwb~i m ctivities (up too 5%> Bn lm~rest (SSA) 22,05,809.14 28,337.06 22,34,146.20 Sub Tolal 27,71,30454 16337.06 27,9,641.60 Total ef SSA (District) 2,16,64,026.72 84,73,609.92 3,01,38,536.64 1,06,91,636.70 1,06,91,636.70 25 STATE COMPONENT 25.01 Maagmt ~ MIS . .. 25.02 REMS Sub Total -- STATE SSA TOTAL 2,16.64,926,2 84,73,609.92 3,01,38,36.64 ;>k , SARVA SHKSHA ABHIYAN AUTHORITY, PUNJAB ADVANCES UNUT1LIZED AT THE END OF TRE FINANCIAL VEAR 2017-13 Total Sr.no PARTCULARS General sC Aonnt Intst Recoveable from SMCs ,09,43,279.90 4,94.902.3R ,14,9.182-29 Interst Recoverable from SMCs & Blocks 2Z38,349.84 8,547.00 22,46,896.84 Re&edial Ceaching Intes Recoverable from Blocks 44,13,321.56 7,48,9.62 51,62.28019 Interest Recoveabte from DIET 1,45,05097 52,893.53 1.97,944.56 Interst Recoverbe fRom DIET & GIST 2,04,960.24 2,04.960.24 Interest from VEDC 29,20,731.21 9,12,725.25 38.33,456.46 Hariit Singh BPEO Ih,3 (Interest) 41.613.00 41,613.00 interest Recoverable from GISTC 2,372.50 2,372.50 In~tert Rtcovterbl from DEO(SE) - heest Recoverable fi= STR - VIPINDEEP SINGH(ISS MALT BATRA CASE 75,000.00 - 75,000.00 Sob Togi 2,09,84,679.22 22,18,026,78 2,32,02,706,00 Total 4,26,4940.94 1,9136.70 5,33,41,242.64 4,21,76640.29 1,06,91,636.70 N 5,28,68,276.. State Proj9 - GOYAL) DC ra S.rtSTATEPROJECTD~TOR b a $ s cJlab PER OUR PORT OF EVE TE FOR JAS MINDER SINGH & ASSOCL TE - CHARTERED A0COUNT FRN:0 161 DATE. 19.1 1.2019 CA. J s PLACE: LUDHIANA PAR NOTES TO ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2018 1. During our visit at BPEOs, it has been noticed that there is a serious irregularity in the internal control system at block level. Accountants at block level use to work in a casual & non-consistent manner. Due to this, reconciliation & finalization of accounts become a tedious job. Back up, physical verification, e-tabs. 2. The Accounts are,to a large extent, prepared on Accrual basis of accounting. The significant accounting policies are as stated below:- i) The utilization of grants have been shown as expenditureunder Income&Expenditure account and remaining unutilized portion of the grants disbursed have been shown as 'Unutilized Advances'. ii) All known material Liabilities have been provided for on the basis of available information/estimates. 3. The following books of accounts & records have been maintained required as per the manual of financial management and procurement: i) Register of advances for the funds released to District Level. ii) Maintenance of Ledgers at school level was not prepared. iii) Entries made in Stock Registers/Fixed Assets Register are not updated regularly. iv) Register of advances at District/Block offices for the funds released to-the Sub- District levels and SMC's. 4. Those amounts out of unutilized balance of recurring grants relating to previous financial years which have been utilized in the current year, have been shown as expenditure against specific component. 5. As per the instructions from Head Office, cash withdrawals or holding of cash or cheques issued to persons other than head teachers or secretary is not allowed. But during our visit to various schools, it has been observed that cash withdrawals or holding of cash or cheques issued to persons other than head teacher or secretary was done on a regular basis. 6. Ledgers are not being updated regularly at block level and thus we are not able to verify each transaction at block level. 7. Bank Reconciliation Statements at School Levels have been prepared in an inappropriate manner. 4NGH a HIIal F RN-01§1t2NW) 8. Schedules I to IV form an integral part of the Balance Sheet, income & Expenditure Account and Receipts & Payment Account. 9. Civil Grants should be disbursed in twoinstalments i.e. in proportion of 75:25. But the practice is not being followed in all districts however the extent is limited. (SANJEEV SHARMA) (PARSHA K AR GOYAL) Dy. STATE PROJECT DIRECTOR StateTAWftWGr DIRECTOR 17emy$tate Project M 0 Sarva Shiksha Abbiyar' t G . FIRlARTNER PLACEt LUDHIANA DATE;19.11.2018 SARVA SHIKSHA ABHIYAN AUTHORITY PUNJAB KASTURBA GANDHI BALIKA VIDHYALAYA ADVANCES UN UTILIZED AT THE END OF THE FINANCIAL YEAR 2017-18 SCHEDULE: "I" PARTICULARS Total GEN SC AMT Advance Recurring Grant 2017-18 114638224 5106486.96 6252869.20 Advance Recurring Grant 2016-17 284985.59 442853.00 727838.59 Advance Recurring Grant 2015-16 1021204.99 0.00 1021204.99 Advance Recurring Grant 2014-15 0.00 0.00 0.00 Advance Recurring Grant 2013-14 0.00 0.00 0.00 Advance Recurring Grant 2012-13 0100 0.00 0.00 Advance Recurring Grant 2011-12 60148.50 0.00 60148.50 Advance Recuring Grant 2010-11 0.00 0.00 0.00 Sub Total 25,12,721.32 55,49,339.96 8062061.28 Advance Non-Recuting Grant 2017-18 824306.52 228170.58 1052477.10 Advance Non-Recurring Grant 2016-17 17.00 0.00 17.00 Advance Non-Recurring Grant 2015-16 0.00 0.00 0.00 Advance Non-Recurring Grant 2014-15 0.00 0.00 0.00 Advance Non-Recurring Grant 2013-14 0.00 0.00 0.00 Advance Non-Recurring Grant 2012-13 0.00 0.00 0.00 Advance Non-Recurring Grant 2011-12 0.00 0.00 0.00 Advance Non-Recurring Grant 2010-11 0.00 0.00 0.00 Sub Total 8,24,323.52 2,28,170.58 1052494.1 Interest Recoverable from KGBVs 2017-18 672057.37 104804.29 776861.66 Interest Recoverable from KGBVs 2016-17 74798.17 11341.00 86139.17 interest Recoverable from KGBVs 2015-16 59226.02 0.00 59226.02 Interest Recoverable from KGBVs 2014-15 0.00 0.00 0.00 Interest Recoverable from KGBVs 2013-14 0.00 0.00 0.00 Interest Recoverable from KGBVs 2012-13 18187.13 0.00 18187.13 Interest Recoverable from KGBVs 2011-12 0.00 0.00 0.00 Interest Recoverable from KGBVs 2010-11 0.00 0.00 0.00 Sub Total 8,24,268.69 1,16,145.29 940413.98 TOTAL 41,61,313.53 58,93,655,83 1,00,54,969.36 FOR JASMINDE H & ASSOCIATES CHRICONTANTS (SANJEEV SH RIA)7t 0ifrtJif VREDIRECTOR ARTNE I: 19.11.2018 NOTES ON ACCOUNTS FOR YEAR ENDING 31' MARCH, 2018 SCHEDULE 'I' 1. The Accounts are prepared on historical cost convention on going concern basis. The significant accounting policies are as stated below:- i) Incomes & Expenditures are recorded on Accrual Basis. ii) The utilization of grants have been shown as expenditure under Income & Expenditure account and remaining unutilized portion of the grants disbursed have been shown as 'Unutilized Advances'. iii) All known material Liabilities have been provided on basis of available information/estimates. 2. An amount of Rs. 3,40,482.00 is refunded by Patiala District to HO on 31t March, 2018 and the same is recorded in funds in Transit. (SANJEEV SHARMA) (PA NT U R GOYAL) Dy. STATE PROJECT DIRECTOR State t )tT DIRECTOR Y lIle 'tc W t Vrej Sarva Shiksha Abhiyar, ^Ahr,tV FOR JASMINDER SINQ]H & ASSOCIATES CHA RED ACCOUNTANTS R EG. NO. 016192N 1 Z6192N PLACE: LUDHIANA (CA. INGH) DATED: 19.11.2018 PARTNER