Chartered Accountants AUDITOR'S "PORT We have examined the annexed Annual Plan Fund (2013-14) Consolidated Balance Sheet of Rashtriya Madhyamik Shiksha Abhiyan (RMSA) :Shillong :Meghalaya as at 31 March, 2014 and Income & Expenditure Account & Receipts & Payments Account for the year ended for that date.These financial statements are the responsibility of the management. Our responsibility is to express an opinion on these financial statements based on our audit. We have conducted our audit in accordance with auditing standards generally accepted in India. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining on a test basis, evidence supporting the amounts and disclosers In the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management as well as evaluating the overall financial statement presentation. We believe that our audit provide a reasonable basis for our opinion. We have conducted the audit as far possible with adherence to the guidelines as made available to us as per terms of reference laid down in the manual extended to us. On the basis of our examinations of books of accounts and other documents as produced before us and to the best or our information and on the basis of explanations given to us and subject to our observations annexed as per Annexure "A" of these report we are to report that:- A) In our opinion it appears that the program entity is carrying out its financial management function as per requirement laid-down in the manual. B) In our opinion and to the best of our information and according to the explanations given to us, the said accounts, i) the Balance Sheet gives a true and fair view of the state of affairs as on 3lst,March 2014. ii) the Receipts and Payment Account gives a true and fair view of the state of affairs as on 31st,March 2014. iii) the Income and Expenditure Account gives a true and fair view of the Surplus for the year ended 31st March 2014. For D Das & Ass iates Chrtr cciats Dated : 24/09/2014 Chartere cc ntants Address: Hotel Utsav Building,1lt Floor a Debp s (Above Chapala Book Stall),Jail , Debap a i s Shillong-793001,Meghalaya (P n 0r) 1 IMembership No. 059206 Phone No: 0364-2500444 FRN-323899E HOTEL UTSAV BUILDING, Ist Floor (ABOVE CHAPALA BOOK STALL), JAIL ROAD, SHILLONG - 793001, MEGHALAYA W: 2500444 (R), 2504670 (Fax) Chartered Accountants RMSA, SHILLONG, MEGHALAYA Annexure "A" Audit Observation as referred to in Para 1 of our Audit Report We are to report herein below our observations as referred to in Para 1 of our report of even date. 1. The books of accounts maintained for the programme as produced before audit are as under:- i) Cash Book & Ledger. ii) Cheques Issue Register. 2. Bank Accounts are Reconciled and Reconciliation statement is attached herewith. 3. Under the scope of our audit, we have verified the Receipt & Payment Accounts made through Cash Books and vouchers only and it was not possible for us to conduct any physical verification of implementation of schemes/works at the field level. 4. Grant in aid continues to be treated as expenditure as and when released. 5. Civil Works accounted for to the extent of Funds released. For D Das & ciates Dated: 24/09/2014 Charter dA untants Address: Hotel Utsav Building, lt Floor (Above Chapala Book Stall),Jail Road, Deba re Im as Shillong-793001,Meghalaya (P 1 r) Membership No. 0 206 Phone No : 0364-2500444 FRN-323899E HOTEL UTSAV BUILDING, 1st Floor (ABOVE CHAPALA BOOK STALL), JAIL ROAD, SHILLONG - 793001, MEGHALAYA l: 2500444 (R), 2504670 (Fax) Chartered Accountants RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN : SHILLONG: MEGHALAYA Utilisation Certificate for Recurring Activity Utilisation Certificate for the year ended 31st March, 2014 Annual Plan Fund 2013-14 Name of the Scheme: RMSA (MEGHALAYA) Rs. In lakhs SI. No. Receipt from Central Share State Share Total 1 Opening balance at the beginning of the financial year (as on 01.04.2013 30877322.00 2 Details of funds received during the year 2.1 Fund received from GOI (Letter No. and Date) F.24-1/2013-RMSA.1(SCPSC) dtd. 31/03/2014 8845000.00 F.24-1/2013-RMSA. 1 (General) dtd.31/03/2014 25247000.00 34092000.00 2.2 Fund received from GOM (Letter No. and Date) EDN.130/2012/36 dtd 31/03/2013 1774444.00 1774444.00 3 Total fund received 35866444.00 4 Other receipts/Interest 6282483.00 5 Total Fund available (SI. 1+3+4) 73026249.00 6 Expenditure (grant in aid general) 16615137.00 7 Expenditure (grants for creation of capital assets) 1 0.00 8 Total expenditure (SI. 6+7) 1 1 16615137.00 1. Certified that out of Rs. 3,58,66,4441- (Rupees Three Crore Fifty Eight Lac Sixty Six Thousand Four Hundred & Forty Four only) of grant-in-aid sanctioned during the year 2013-14 in favour of RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN : SHILLONG : MEGHALAYA (Recurring Activity) vide Ministry of Human Resource Development, Department of School Education and Literacy Letter Nos. as indicated above and Rs. 17,74,444/- (Rupees Seventeen Crores Seventy Four Lacs Four Hundred & Forty Four only) received as State Government vide Letter Nos. as indicated above and Rs. 62,82,483/- (Rupees Sixty Two Lacs Eighty Two Thousand Four Hundred & Eighty Three only) on account of interest earned and other receipts during the year 2013-14 and Rs. 3,08,77,3221- (Rupees Three Crores Eight Lakhs Seventy Seven Thousand Three Hundred & Twenty Two only) on account of unspent balances of the previous year, a sum of Rs. 1,66,15,137/- (Rupees One Crore Sixty Six Lakhs Fifteen Thousand One Hundred & Thirty Seven only) has been utilized for the purpose for which it was sanctioned and the balance of Rs. 5,64,11,112/- (Rupees Five Crores Sixty Four Lakhs Eleven Thousand One Hundred & Twelve only) remains unutilized at the end of the year. 2. Certified 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 utilized for the purpose for which it was sanctioned. 3. Kinds of checks exercised i. Audited Statement of Accounts (Copy enclosed) ii. Utilization received from executing units, records during sample visit iii. Progress Report For D.Das Assoc tes Chartere cco tants Deba a Ds (Prt r) State Project Directo (RMSA) Membership No-059206 State Education MiSsion AWthf FRN-323899E Meghalaya HOTEL UTSAV BUILDING, 1st Floor (ABOVE CHAPALA BOOK STALL), JAIL ROAD, SHILLONG - 793001, MEGHALAYA W 2500444 (R), 2504670 (Fax) Chartered Accountants RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN: SHILLONG : MEGHALAYA Utilisation Certificate for Non-Recurring Activity Utilisation Certificate for the year ended 31st March, 2014 Annual Plan Fund 2013-14 Name of the Scheme: RMSA (MEGHALAYA) Rs. In lakhs SI. No. Receipt from Central Share State Share Total 1 Opening balance at the beginning of the financial 96668000.00 year (as on 01.04.2013 96668000.00 2 Details of funds received during the year 2.1 Fund received from GOI (Letter No. and Date) Nil Nil 2.2 Fund received from GOM (Letter No. and Date) 0.00 3 Total fund received 0.00 4 Other receipts/Interest 0.00 5 Total Fund available (SI. 1+3+4) 96668000.00 6 Expenditure (grant in aid general) 0.00 7 Expenditure (grants for creation of capital assets) 11303000.00 8 Total expenditure (SI. 6+7) 11303000.00 1. Certified that out of Rs. Nil- of grant-in-aid sanctioned during the year 2012-13 in favour of RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN : SHILLONG : MEGHALAYA (Non-Recurring Activity) vide Ministry of Human Resource Development, Department of School Education and Literacy and Rs. Nill- received as State Government vide Letter Nos. as indicated above and Rs. 9,66,68,0001- (Rupees Nine Crores Sixty Six Lakhs Sixty Eight Thousand only) on account of unspent balances of the previous year, a sum of Rs. 1,13,03,000/- (Rupees One Crore Thirteen Lakhs Three Thousand only) has been utilized for the purpose for which it was sanctioned and the balance of Rs. 8,53,65,0001- (Rupees Eight Crore Fifty Three Lakhs Sixty Five Thousand only) remains unutilized at the end of the year. 2. Certified 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 utilized for the purpose for which it was sanctioned. 3. Kinds of checks exercised i. Audited Statement of Accounts (Copy enclosed) ii. Utilization received from executing units, records during sample visit iii. Progress Report For D.Das Asso i tes Chartere cco tants Debapr ' D s" (P r) State Projec 1.fct: 'ji%; Membership o-0592 State Education Missio, Iorit FRN-323899E Mcghalaya HOTEL UTSAV BUILDING, Ist Floor (ABOVE CHAPALA BOOK STALL), JAIL ROAD, SHILLONG - 793001, MEGHALAYA 2 250044 (R 2504670 (Fax) Chartered Accountants RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA) SHILLONG: MEGHALAYA ANNUAL PLAN FUND Consolidated Balance Sheet as on March 31, 2014 Liabilities Assets CAPITAL ACCOUNT: FIXED ASSETS: Per last account 136191938.00 Furniture & Fixtures Add : Excess of Income Per last account 8257.00 over Expenditure 17936735.00 154128673.00 Less : Depreciation 413.00 7844.00 CURRENT LIABILITIES: CURRENT ASSETS: Salary Payable 90000.00 Advances: (As Per Schedule 'C') 12434717.00 Closing Balance Cash in hand 5462.00 Cash at Bank (As Per Schedule-'B') 107678650.00 Fund in Transit 34092000.00 141776112.00 Total Rupees 154218673.00 Total Rupees 154218673.00 Per report annexed For D. Das & Asso i tes Chartere co tants Deba ra im Da (P rtn r) Membership No-05920 FRN-323899E HOTEL UTSAV BUILDING, 1st Floor (ABOVE CHAPALA BOOK STALL), JAIL ROAD, SHILLONG - 793001, MEGHALAYA i: 2500444 (R), 2504670 (Fax) Chartered Accountants RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA): SHILLONG : MEGHALAYA ANNUAL PLAN Consolidated Income & Expenditure Account for the year ended March 31, 2014 Expenditure Income Quality Interventions : Grant in aid received from : Book Fair, Art, Crafts & Culture Government of India 34092000.00 & Yuva Mela 494450.00 Government of Meghalaya 1774444.00 35866444.00 Excursion trip for Class IX students of Govt. School (Inside State) 882000.00 1376450.00 Unspent Pre- Project Fund Refunded to SPD Office,Shillong: Staff for New Schools Sanctioned in East Garo Hills 35461.00 previous years (2009-2013) Salary of Subject Teacher 3377607.00 Other Receipts: EDCIL (India) Limited 226785.00 Girls Oriented Activities : Interest on Savings Self Defence Training for Girls 31860.00 Bank Accounts 4940237.00 5167022.00 Teacher Training : Refund of Advance from: Training for New Teachers 51000.00 West Garo Hills (Inservice Teachers Training) 1080000.00 Addl. Staff for existing School: Lab Attendant & Office Assistant 5138099.00 Teachers/Staff Training of: Head Master 82500.00 Workshop on Planning 226785.00 Management Cost: Salary 1596000.00 SEMIS 50340.00 Research Fund 50000.00 Printing & Stationery 92976.00 Computers & Peripherals 30000.00 DISE 487735.00 Travelling Expenses 9747.00 Hiring of Vehicle 15500.00 Telephone & Internet Charges 51801.00 Petrol,Oil & Lubricants 45260.00 Fooding & Lodging 17097.00 Repairs & Maintenance 10358.00 Miscellaneous Expenses 42611.00 TA/DA 580075,00 Postal Charges 2857.00 Water Charges 2000.00 Bank Charges 1500.00 Sanitary Works 12250.00 Office Expenses 130879.00 Advertisement 25800.00 3254786.00 Expenses for: School Grant 1082059.00 Civil Works 8520633.00 Minor Repair 575000.00 Inservice Teachers Training 450000.00 Head Master Training 45000.00 10672692.00 Depreciation 413.00 Excess of Income over Expenditure transferred to Capital Account 17936735.00 Total Rupees 42148927.00 Total Rupees 42148927.00 Per report annexed For D. Das & Associ s Chartere Accou tants Debap im D art er) Membership No-059 6 FRN-323899E HOTEL UTSAV BUILDING, Ist Floor (ABOVE CHAPALA BOOK STALL), JAIL ROAD, SHILLONG - 793001, MEGHALAYA i: 2220858 (R), 2504670 (0) Chartered Accountants RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA) : SHILLONG: MEGHALAYA ANNUAL PLAN FUND Consolidated Receipts & Payments Account for the year ended March 31, 2014 Receipts Payments Opening Balance: Quality Interventions : Cash in hand 2101.00 Book Fair, Art, Crafts & Culture Cash at Bank & Yuva Mela 494450.00 (As Per Schedule-A') 127543221.00 127545322.00 Excursion trip for Class IX students of Govt. School (Inside State) 882000.00 1376450.00 Grant in aid received from : Government of India 34092000.00 Staff for New Schools Sanctioned in Government of Meghalaya 1774444.00 35866444.00 previous years (2009-2013) Salary of Subject Teacher 3377607.00 Unspent Pre- Project Fund Refunded to SPD Office,Shillong: Girls Oriented Activities: East Garo Hills 35461.00 Self Defence Training for Girls 31860.00 Other Receipts: Teacher Training : EDCIL (India) Limited 226785.00 Training for New Teachers 51000.00 Interest on Savings Bank Accounts 4940237.00 5167022.00 Addl. Staff for existing School: Lab Attendant & Office Assistant 5138099.00 Refund of Advance from West Garo Hills Teachers/Staff Training of: (Inservice Teachers Training) 1080000.00 Head Master 82500.00 Workshop on Planning 226785.00 Management Cost: Salary 1611000.00 SEMIS 50340.00 Research Fund 50000.00 Printing & Stationery 92976.00 Computers & Peripherals 30000.00 DISE 487735.00 Travelling Expenses 9747.00 Hiring of Vehicle 15500.00 Telephone & Internet Charges 51801.00 Petrol,Oil & Lubricants 45260.00 Fooding & Lodging 17097.00 Repairs & Maintenance 10358.00 Miscellaneous Expenses 42611.00 TA/DA 580075.00 Postal Charges 2857.00 Water Charges 2000.00 Bank Charges 1500.00 Sanitary Works 12250.00 Office Expenses 130879.00 Advertisement 25800.00 3269786.00 School Grant 1070000.00 Civil Works 3404000.00 Minor Repair 400000.00 Advance to : School Grant 600000.00 Minor Repair 250000.00 Civil Works 7899000.00 IEDSS 741050.00 9490050.00 Closing Balance: Cash in hand 5462.00 Cash at Bank (As Per Schedule-'B') 107678650.00 Fund in Transit 34092000.00 141776112.00 Total Rupees 169694249.00 Total Rupees 169694249.00 Per report annexed For D. Das Ass lates Chartere Acc untants Deb im as ner) Membership No-0 9206 FRN-323899E HOTEL UTSAV BUILDING, 1st Floor (ABOVE CHAPALA BOOK STALL), JAIL ROAD, SHILLONG - 793001, MEGHALAYA i : 2220858 (R), 2504670 (0) Chartered Accountants RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA) : SHILLONG: MEGHALAYA ANNUAL PLAN Schedule -'A' Consolidated Schedule of Opening Balances Name of the Districts Cash in hand Cash at Bank State Project Office 1231.00 120019071.00 East Khasi Hills 0.00 2493881.00 West Khasi Hills 0.00 790079.00 Ri-bhoi Hills 0.00 908896.00 Jaintia Hills 0.00 1977244.00 West Garo Hills 870.00 13026.00 East Garo Hills 0.00 1037756.00 South Garo Hills 0.00 303268.00 Total Rupees 2101.00 127543221.00 Schedule -'B' Consolidated Schedule of Closing Balances Name of the Districts Cash in hand Cash at Bank State Project Office 0.00 106340649.00 East Khasi Hills 0.00 512686.00 West Khasi Hills 0.00 195147.00 Ri-bhoi Hills 0.00 11906.00 Jaintia Hills 0.00 5000.00 West Garo Hills 5462.00 474476.00 East Garo Hills 0.00 8525.00 South Garo Hills 0.00 130261.00 Total Rupees 5462.00 107678650.00 HOTEL UTSAV BUILDING, 1st Floor (ABOVE CHAPALA BOOK STALL), JAIL ROAD, SHILLONG - 793001, MEGHALAYA : 25004" (R), 2504670 (Fax) Chartered Accountants RAHRM AHYMKSISA ABHlYN (RSA) :SHILLONg. MEGHALAYA ANNUAL PLAN FUND CONSOLIDATED SCHEDULE OF ADVANCES FOR THE YEAR ENDING 31ST M4ARCH 2014 SCHEDULE -'C' Addition AUnutilized Opening Balance as at dAAdvae adjusted Amount as on during01 he during the year 3110312014 Civil Works West Garo Hills 4725800.00 2353000.00 2187482.00 4891318.00 East Khasi Hills 776000.00 1322000.00 630227.00 1467773.00 West Khasi Hills 0.00 3404000.00 3404000.00 0.00 East Garo Hills 902000.00 949000.00 1455464.00 395536.00 Ri-Bhoi 20000.00 861000.00 494089.00 386911.00 Jaintia Hills 0.00 2414000.00 349371.00 2064629.00 South Garo Hills 20000.00 0.00 0.00 20000.00 Scoth Gaonils Schoola Grnts 349.00 440000.00 440349.00 0.00 East Khasi Hills 1710.00 300000.00 301710.00 0.00 West Khasi Hills 0.00 250000.00 160000.00 90000.00 Ri-Bhoi 10000.00 80000.00 80000.00 1.0000.00 East Garo Hills 100000.00 220000.00 100000.00 220000.00 West Garo Hills 250000.00 340000.00 0.00 590000.00 South Garo Hills 50000.00 40000.00 0.00 90000.00 Minor RePArs 0.00 125000.00 125000.00 0.00 Jaintia Hills East Khasi Hills 25000.00 125000.00 150000.00 0.00 West Khasi Hills 75000.00 100000.00 175000.00 0.00 Ri-Bhoi 31250.00 50000.00 75000.00 6250.00 West Garo Hills 106250.00 150000.00 0.00 256250.00 East Garo Hills 50000.00 75000.00 50000.00 75000.00 South Garo Hills 25000.00 25000.00 0.00 50000.00 Inservice Teachers Trainin9 West Garo Hills 1080000.00 0.00 0.00 1080000.00 East Garo Hills 450000.00 0.00 450000.00 0.00 Head Master T raining East Garo Hills 45000.00 0.00 45000.00 0.00 IEDSS 0 East Khasi Hills 0.00 174700.00 0.00 174700.00 Jaintia Hills 0.00 224500.00 0.00 224500.00 Ri-Bhol 0.00 78800.00 0.00 78800.00 South Garo Hills 0.00 49350.00 0.00 49350.00 West Garo Hills 0.00 213700.00 0.00 213700.00 Total Rupees 00 HOTEL UTSAV BUILDING, 1st Floor (ABOVE CHAPALA BOOK STALL), JAIL ROAD, SHILLONG - 793001, MEGHALAYA i: 2500444 (R), 2504670 (Fax) RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA) : SHILLONG: MEGHALAYA ANNUAL PLAN FUND CONSOLIDATED BANK RECONCILIATION STATEMENTS AS AT MARCH 31, 2014 Balance as per Cash Book: State Project Office 106340649.00 East Khasi Hills 512686.00 West Khasi Hills 195147.00 Ri-bhoi Hills 11906.00 Jaintia Hills 5000.00 West Garo Hills 474476.00 East Garo Hills 8525.00 South Garo Hills 130261.00 107678650.00 Add : Cheque issued but not yet presented for payment Date Chq. No. Amount 31.03.2014 247220 120000.00 31.03.2014 387997 174700.00 30.03.2014 224500 224500.00 31.03.2014 549498 78800.00 31.03.2014 96092 49350.00 26.03.2014 464963 13716.00 31.03.2014 213700.00 6/4/2013 45283 4200.00 10.03.2014 851892 20000.00 28.03.2014 851895 1029.00 28.03.2014 851896 1560.00 3.03.2014 851888 2040.00 903595.00 Balance as per Pass Book: 108582245.00 0.00 Analysis of Closing Bank Balance as on 31st March, 2014: State Project Office 106354365.00 East Khasi Hills 687386.00 West Khasi Hills 223976.00 Ri-bhoi Hills 90706.00 Jaintia Hills 229500.00 West Garo Hills 688176.00 East Garo Hills 128525.00 South Garo Hills 179611.00 108582245.00