MISHRA TIWARI & ASSOCIATES CHARTERED ACCOUNTANTS 212, 1st Floor Haregovind Complex, Zone-1, M.P. Nagar, Shopal-11 Phone: (0755) 2552405, 4288340, Email casanjaykmishra@gmai.com AUDITOR'S REPORT To, Members, Madhya Pradesh Rajya Ajeevika Forum, Bhopal (M.P) We have audited the attached Consolidated Balance Sheet of Madhya Pradesh State Rural Livelihood Mission, Bhopal as at 31st March 2018, Income and Expenditure Account, and Receipts & Payments Account for the year ended on that date for the funds provided under NRLP, NRLM, SVEP, SLACC, SARAS FARE, Fl, R-SETI, SWM AND DEDICATED LIVELIHOOD schemes to State office. This Audit Report includes our comments on the financial statements and observations on the utilization of funds under NRLP, NRLM, SVEP, SLACC, SARAS FARE, Fl, R-SETI, SWM AND DEDICATED LIVELIHOOD schemes. These financial statements are the responsibility of the society's management and our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in India. These 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 disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as wel as evaluating the overall financial statement. We believe that our audit provides a reasonable basis for our opinion. Further we report that:- (i) We have obtained all the information and explanation, which to the best of our knowledge and belief were necessary for the purpose of our audit. (ii) In our opinion proper books of accounts as required, have been kept by the Society so far as it appears from our examination of those books. (iii) The Balance Sheet, Income and Expenditure Account, & Receipts and Payments account referred to in this report are in agreement with the books of accounts. (iv) All the funds made available have been used for the purposes for which they were provided. (v) Goods and services financed have normally been procured in accordance with applicable procurement norms except as mentioned in our separate letter to the management. (vi) In our opinion and to the best of our information and according to the explanation given to us the said Balance Sheet, Income & expenditure, & Receipts and Payments account read together with the significant accounting policies, notes on accounts, there on give a true and fair view Subject to our observations given in the annexure "A": - (a) In case of the Balance Sheet of the NRLP, NRLM, SVEP, SLACC, SARAS FARE, Fl, R-SETI, SWM AND DEDICATED LIVELIHOOD schemes as at 31st March 2018 and (b) In case of the Income & Expenditure Accounts of the deficit for the year ended on 31st March 2018. Place:Bhopal For Mishra Tiwari & Associates Date: 23/0112019 Chartere Accountant (FRN o 05188C CA Sanjay Mishra (Partner) Mem. No. 073946 V '.- Y,A PRADESH RAJYA AAJEEVIKA FORUM .-: 4--. e-art on the Accounts of State Office and 50 Districts as -- ... Ization of administrative grants provided under the program . ard other sub schemes comprises of our observations on program -P, NRLM, SVEP, SLACC, SARAS FARE, Fl, R-SETI, SWM AND DEDICATED I -.LIHOOD schemes are being financed by the Gol & GoMP and program ipementing Agency should maintain Financial Management System including accounting and financial reporting adequate to ensure that they can provide to the Government accurate and timely information regarding program resources and expenditures. - - s.-a Forum (MPRAF) a society under Panchayat and .e'eca -ert is implementing NRLM in Madhya - -"-p =, ng National Rural Livelihoods Mission (NRLM), a pogramrnme in MP since April 2012. NRLM aims at creating .nstitutional platforms of the rural poor in order to bring about .e,rent in their living standards and livelihood assets. The Gol is of the programme cost as a grant to the states, while the state ent is providing 40% of the cost. The mandate of the Ministry of Rural Development (MoRD), Gol is rural poverty alleviation through programmes directly targeted at the rural poor households. The magnitude of the task of rural poverty alleviation through direct interventions in self-employment is enormous. Large number of rural BPL households still need to be organized into SHGs. A significant number of these households are extremely vulnerable. Even the existing SHGs need further strengthening 6 4 It was in this background that Government has approved the restructuring of earlier projects as the National Rural Livelihoods Mission (NRLM), to be implemented in a mission mode across the country. NRLM builds on the core strengths of the earlier projects and incorporates the important lessons from large scale experiences in the country. NRLM has an ambitious mandate. It aims to reach out to all the rural poor families (BPL families) and link them to sustainable livelihoods opportunities. It will nurture them till they come out of poverty and enjoy a decent quality of life. To achieve this, NRLM will put in place dedicated and sensitive support structures at various levels. These structures will work towards organizing the poor, building their capacities and the capacities of their organizations, enabling them access to finance and other livelihoods resources. The support institutions will play the roles of initiating the processes of organizing them in the beginning, providing the livelihoods services and sustaining the livelihoods outcomes subsequently. The support structures will also work with the unemployed rural poor youth for skilling them and providing employment either in jobs, mostly in high growth sectors, or in remunerative self- employment and micro-enterprises. The Institutions of the poor - SHGs, their federations and livelihoods collectives - provide the poor the platforms for collective action based on self- help and mutual cooperation. They become a strong demand system. They build linkages with mainstream institutions, including banks, and Government departments to address their core livelihoods issues and other dimensions of poverty. These institutions provide savings, credit and other financial services to meet their priority needs. These include consumption needs, debt redemption, food and health security and livelihoods. They augment knowledge, skills, tools, assets, infrastructure, own funds and other resources for the members. They increase incomes, reduce expenditures, increase gainful employment and reduce risks for their members. They also increase their voice, space and bargaining power in dealing with service providers NRLM Mission: "To reduce poverty by enabling the poor households to access gainful self- employment and skilled wage employment opportunities resulting in appreciable improvement in their livelihoods on a sustainable basis, through building strong and sustainable grassroots institutions of the poor." NRLM Guiding Principles: a) Poor have a strong desire to come out of poverty, and they have innate capabilities. b) Social mobilisation and building strong institutions of the poor is critical for unleashing the innate capabilities of the poor. c) An external dedicated and sensitive support structure is required to induce the social mobilisation, institution building and empowerment process. * Facilitating knowledge dissemination, skill building, access to credit, and access to marketing and access to other livelihoods services enables them to enjoy a portfolio of sustainable livelihoods. NRLM Values: The core values which guide all the activities under NRLM are as follows: a) Inclusion of the poorest and meaningful role to the poorest in all the processes. b) Transparency and accountability of all processes and institutions. c) Ownership and key role of the poor and their institutions in all stages - planning, implementation and monitoring. d) Community self-reliance and self- dependence. Mission, Principles, Values The core belief of National Rural Livelihoods Mission (NRLM) is that the poor have innate capabilities and a strong desire to come out of poverty. They are entrepreneurial, an essential coping mechanism to survive under conditions of poverty. The challenge is to unleash their capabilities to generate meaningful livelihoods and enable them to come out of poverty. The first step in this process is motivating them to form their own institutions. They and their institutions are provided sufficient capacities to manage the external environment, enabled to access finance, and to expand their skills and assets and convert them into meaningful livelihoods. This requires continuous handholding support. An external dedicated, sensitive support structure, from the national level to the sub-district level, is required to induce such social mobilisation, institution building and livelihoods promotion. AUDIT APPROACH We have conducted the audit in accordance with auditing standards prescribed by the Institute of Chartered Accountants of India, generally accepted in India. Those standards require obtaining reasonable assurance that whether the systems, processes and controls operate efficiently and effectively and financial information is free from material misstatement. Further we have exercised tests of accounting records, internal checks and control and other necessary audit practices as per the general principles. In conducting the audit specific attention has been given to the following: 1. All funds have been used, with due attention to economy and efficiency and only for the purposes for the financing was provided. 2. Vouching of transactions in respect of Cash Book, Bank Book and General Ledger. 3. Verification of Bank Reconciliation Statement 4. Verification of Expenditure & Revenue 5. Compliance with various Statutory Provisions including Income Tax,'VAT, GST, Professional tax etc. MADHYA PRADESH STATE RURAL LIVELIHOOD MISSION Balance Sheet as on March 31, 2018 Liabilities Amount Amount Assets Amount Amount Capital Fund Fixed Assets (Intensive) (a) Opening Balance (82,88,09,980,05) Computer & Equipment 2,95,59,60150 Furniture & Fixture 1,83,65,409.35 (b) Fund Received during the Year (NRLP) Vehicles 28,55,601.00 5,07,80,611.85 Central & State Share 68,82,43,467 00 Grant Received 1,25,00,00,000,00 Fixed Assets (Non Intensive) Sub Total (b) 1,93,82,43,467,00 Computer & Equipment 2,54,67,780.60 Furniture 28,07,79500 2,82,75,575,60 Less:Excess of Expenditure over income (NRLP) 1,79,53,77984,73 14,28,65,482.27 Fixed Assets (MPRLP) (c) Fund Received during the Year (NRLM) Computer & Equipment 1,44,61,949.75 Central & State Share 1,76,60,86,866,00 Furniture & Fixture 88,03,119.00 Material 18,688.00 SubTotal (c) 1,76,60,86,866.00 Vehicles 19,43,383-00 PFT Office Asset MPRLP 1,10,10,135.35 3,62,37,275.10 Less:Excess of Expenditure over income (NRLM) 48,14,50,753_52 1,28,45,36,112,48 Other Funds Fixed Assets (NRL-M) (d ) MPRLP Fund 3,63,02,496.10 Fixed Assets 7,38,42,364.29 (e) SGSY 1,69,91,176,38 Current Assets (NRLM) Add: Received during the year Other Current Assets 66,06,259-65 Sub total (e) 1,69,91,176.38 65,19,85,287-18 Security Deposit 7,96,502.00 NRLP Dist. (ZP SGSY) 1,69,91,176.38 Interscheme 31,96,96,340.00 Difference in Balance 158.09 Loan to Kesh Shilpi 1,74,00000 Current Liabilities (NRLP) Loan to DDUGKY Dist.(net) 4,20,000.00 Security Deposit/EMD 9,84,621.38 Loan to RAF (ILP) 1,21,175.00 2,51,09,271.12 Stale Cheques 1,51,96,262. 24 Salary Deduction 97,12,365.00 Deposits Duties & Taxes 16,99,591.00 DEPOSITS MPRLP 65,221,00 Fund For DPIP Liability Payable 6,40,528-00 Deposits-Others 1,86,99000 2,52,211.00 Other Liabilities payable 62,48,820.82 Convergence 79,000.00 Current Assets Loan From ILP (2000) RAF 1,49.577.00 Retention Money 25,97,853100 3,71,59,021.44 Other Current Assets 11,34,080.00 Loan from ILP 16,28,338.08 Rseti Grant unspent at Districts (NRLP Dist.) 66,51,809.00 DRIP 2,00,000.00 Dairy project loan at District (NRLP Dist.) 15,15,619.00 Closing Balances (NRLP) Subsidy- Cash in hand 6,754.00 Opening Balance (50,91,79,641.04) Cash at Bank 76,06,41,175.19 Add: During the Year 1,46,41,269.00 Advances 24,91,90,301.21 Less: Subsidy refunded to central Government (49,45,38,372.04) FIT (Subsidy) - 1,00,98,38,230.40 Other Subsidy receipts 10,03,80,196.65 Closing Balances jNRLM) Cash at Bank 10,12,37,446.61 Current Liabilities (NRLM) Advances 7,77,58,823,72 Subsidy Refund 70,18,76,380.77 FIT 6,00,000.00 17,95,96,270.33 Rseti Grant unspent at Districts 88,43,048.00 Other Current Liabilities 1,69,19,516.40 Salary Deduction 60,57,750.00 Security Deposit 16,95,708,37 73,53,92,403.54 Loan from DDUGKY 4,88,02,00.00 Total 1,40,70,44,30477 Total 1,40,70,44,30477 As per ur report of even date attached For hra Tiwari & Associates For MP State Rural Livelihood Mission Acc9unt ts jay Mishra Chief Executive Officer (Partner) M No073946 ,t rc otc. Place: Bhopal Date: 23,01,2019 MADHYA PRADESH STATE RURAL LIVELIHOOD MISSION Income and Expenditure Account for the year ending March 31, 2018 Particulars Amount Particulars Amount Amount EXPENDITURE -NRLP (Schedule B) 1,81,76,33,775 07 Income NRLP Bank Interest 2,07,97,850.32 RTI Receipts 17,256,00 EXPENDITURE -NRLM (Schedule A) 48,35,82,968.29 Misc. Receipts 14,40,684.02 2,22,55,790.34 Income NRLM Bank Interest 14,10,519.77 Miscellaneous Receipts 7,21,695.00 21,32,214.77 By Excess of Expenditure Over Income NRLP 1,79,53,77,984.73 NRLM 48,14,50,753.52 2,27,68,28,738.25 Total 2,30,12,16,743.36 Total 2,30,12,16,743.36 As per our report of even date attached For Mishra T'wari & Associates For MP State Rural Livelihood Mission Chartered curtants, CA SanjaV Mishra Chief Executive Officer F c5 roer (Partner) M No 073946 Place: Bhopal Date: 23.01.2019 MADHYA PRADESH STATE RURAL LIVELIHOOD MISSION Receipts & Payment Account for the year ending March 31, 2018 Particulars Amount Amount Particulars Amount Amount By Opening Balance (NRLP) Cash in Hand 6,820.00 Cash at Bank 7,70,97,739,75 EXPENDITURE -NRLM (Schedule A) 48,35,82,968,29 Advances 11,69,11,286.12 Opening FIT 35,78,124-00 19,75,93,969,87 Fixed Assets Purchased (NRLM) 1,18,53,000.00 By Opening Balance (NRLM) EXPENDITURE -NRLP (Schedule B) 1,81,76,33,775.07 Cash at Bank 5,89,45,64032 Cash in Hand Fixed Assets (Intensive) Advances 6,30,05,410.71 Computer & Equipment 5,66,960.00 Opening FIT 6,00,000.00 12,25,51,05103 Furniture & Fixture 4,80,124.00 10,47,084.00 By Grant Received during the Year NRLP 68,82,43,467.00 NRLM 1,76,60,86,866.00 2,45,43,30,333.00 Payment of Liabilities Fund for DPIP Liability (NRLP) 1,54,12,723.00 By Other Funds Duties & Taxes (NRLP) 21,84,558.00 Grant Received 1,25,00,00,000.00 Stale Cheques Convergance Grant (50,00,000.00) 1,24,50,00,000.00 ED/EMD (NRLP) (1,04,383,38) Loan to DDUGKY (NRLM) 4,20,000.00 Loan to ILP (NRLM) 11,08,900.00) 1,78,03,997.62 By Other Receipts (NRLPI Bank Interest 2,07,97,850.32 Interscheme State Office 56,79,94,083.00 RTI Receipts 17,256.00 Misc. Receipts 14,40,684,02 2,22,55,790.34 To Closing Balances (NRLP) Cash in Hand 6,754.00 By Other Receipts (NRLM) Cash at Bank 76,06,41,175.19 Bank Interest 14,10,519.77 Advances 24,91,90,30121 Miscellaneous Receipts 7,21,695.00 1,00,98,38,230A0 Subsidy Refund 30,72,320.00 52,04,534.77 To Closing Balances (NRLM) By Liabilities (NRLP) Cash at Bank 10,12,37,446.61 Stale cheques 67,06,054.24 Salary Deduction 74,01,604.50 Advances 7,77,58,82372 Other Liabilities 35,73,235.22 Fund in Transit 6,00,000.00 17,95,96,270.33 Retention Money Subsidy Returnable 1,46,41,269.00 3,23,22,162.96 By Liabilities (NRLM) Other Current Liabilities 45,97,54182 Salary Deduction 60,57,750.00 Security Deposit (44,999.00) Fund from RSET[ 16,41,800.00 1,22,52,092.82 Loan from ILP (NRLP) (21,60,526.08) 4,08,93,49,40&71 _j 4,08,93,49,408.71 As per our report of even date attached For Mishra Ti ari & As ciates For MP State Rural livelihood Mission Charte,ed co ntant CA Sa ay shra Chief Executive Officer ontroller (Partner) M No 073946 Place: Bhopal Date: 23.01.2019 Sch A- Expenditure NRLM Particulars Amount Amount Expenditures NRLM NI1 Institution Building 1,71,19,676.08 NI.2 Training & Capacity Building 1,03,56,554.00 NI.3 Revolving Fund & CIF 2,62,45,500.00 NI.4 Infrastructure & marketing NI.5-Admin Costs 1,78,48,152.99 N1.6 Others/ Subsidy /Navachar 8,54,18300 Subsidy refund to State - 7,24,24,066.07 B. 1 State Rural Livelihood Mission 81.1 State & District Mission Management Unit 53,74,685.90 B1.1.1 Staff Cost ( Includes travel & related costs) 1,60,75,480.90 81.1.2 Office Set-up (Lease, Refurbishment, Furniture) 81.1.3 Office Equipments (Desktop, Computer, Tablets,CUG mobiles) 16,500.00 B1.1.4 Other operating costs 41,91,085.32 81,1.5 Staff Cost SMMU B1.1.6 Operating Cost SMMU B1.2 Capacity Building Support 26,435.00 B1.2.1 Staff Trainings, Consultations, Workshops 4,03,922.00 B1.2.3 Staff Cost (DPSU) B1.2,4 Operating Cost (DPSU) 81.3 State Resource Center B1.3.4 Training of State/ District/ Block staff - 2,60,88,109.12 B.2 Institution Building & Capacity Building B2.1 Block Management Unit Costs (All cost related to BMMU) 1,14,39,24600 B2.1.1 Office Equipment Block /PFT B2.1.1 Community Resource Person 19,850.00 B2.1.2 Staff Costs (including Travel) 9,43,94,415.00 B21.3 Other operating costs 34,38,671.00 B2.1.4 Staff/ Resource person Training 1,30,779.00 B2.1.4 Block Level Fedrations B2.1.5 Other Institutions B2.2 Social Mobilization and Community 4,01,248.00 B2,2 .1 Social Mobilization Cost (Including CRP Round) & SAP Cost) 9,84,048.00 B2.2 .2 CRP Development Cost (Including active women) 91,32,621.00 B2.2 .3 SHG/VO/CLF Start-up Cost (IT Equipment Tablet etc.) 54,29,36800 B2.2 .4 SHG/VO/CLF and their cadre Training 4,35,714.00 B2.2 .4 Staff Costs 27,337.00 22.2.5 SHG/VO/CLF & their cader Training and capacity building 49,35,256.10 B2.3 Financial inclusion initatives (Relating to Bank Linkage) B2.3.2 Bank Mitra, Bima Mitra 81,078.00 82.3.3 Financial Literacy and Credit Counseling 2,85,973.00 13,11,35,604.10 B.3 Community Investment Support B3.1 Community Investment Support to SHG's/VO/CLF's 1,10,86,000.00 B3.1.1 Revolving Fund Grant to SHG's 7,58,14,000.00 83.1.2 CIS to CLF's 14,72,30,000.00 B3.1.3 Food & Health Security & other voluntory reduction to VO/VRF 50,05,000.00 B3.1.4 Technical Assistance to Producers Groups & Collectives 1,33,50,000.00 B3.2.1 Facilitation of Producer Group & Collectives B3.2.2 Small Scale Productive & Value Addition Infrastructure 70,639.00 B3.2.3 Technical Assistance to Producer Groups & Collectives - 25,25,55,639.00 B.4 Special Programs (implementation Partner) 3,19,346.00 3,19,346.00 B.4.5 Monitoring & Evalution 48,339.00 48,339.00 B.4.7 Knowledge Management & Communication D2 Monitoring & Evalution and Studies D2.1 Baseline Survey 4,79,163.00 D2.1.1 Procurment of Service Baseline Survey 15,886.00 D2.2 Process Monitoring - D2.2.1 Procurment of Service Process Monitoring - D2.3 Community Monitoring & Studies 53,380.00 D2.3.1 Training for CMS 29,396.00 5,77,825.00 D3 e- NRLM STATE AND COMMUNITY LEVEL 94,678-00 94,678.00 D4.1.1 Other Capacity Building Activities - DS. Knowledge Manage,ent & Communication 05.2 Printing Newspaper Advert & Others 05.2.1 Comunication & Documentation 2,72,040.00 05.2.2 Exhibition 67,322.00 3,39,362.00 Total 48,35,82,968.29 Schedule B -EXPENDITURE NRLP Particulars Amount Amount A. Institution & Human Capacity Building B. State Livlihood Support B.1 state Rural Livlihood Mission - 77,05,680.00 B1.1 State & District Mission Management Unit B1.1.1 Staff Cost (Includes travel & related costs) 15,02,56,420.00 81.1.2 Office Set-up (Lease, Refurbishment, Furniture) B1.1.3 Office Equipments (Desktop, Computer, Tablets,CUG mobiles) B1.1.4 Other operating costs 2,74,36,254.53 81.2 Capacity Building Support 4,64,986.00 81.2.1 Staff Trainings, Consultations, Workshops 98,04,940.00 B1.3 State Resource Center - 18,79,62,600.53 B.2 Institution Building & Capacity Building B2.1 Block Management Unit Costs (All cost related to BMMU) 18,47,920.00 B2.1.1 Office Equipment Block /PFT B2.1.2 Staff Costs (including Travel) 36,86,11,995.00 B2.1.3 Other operating costs 1,00,67,661.04 B2.1.4 Staff/ Resource person Training 13,41,701,00 B2.1.5 Other Institutions . B2.2 Social Mobilization and Community 5,358.00 B2.2 .1 Social Mobilization Cost (Including CRP Round) & SAP Cost) 4,20,85,091.00 B2.2 .2 CRP Development Cost (Including active women) 2,22,73,639.50 B2.2 .3 SHG/VO/CLF Start-up Cost (IT Equipment Tablet etc.) 94,17,511,00 B2.2 .4 SHG/VO/CLF Faciliation Cost Including Community Professionals 77,98,308.00 B2.2,5 SHG/VO/CLF & their cader Training and capacity building 2,93,45,499.00 B2.3 Financial inclusion initatives (Relating to Bank Linkage) 2,69,896.00 B2.3.2 Bank Mitra, Bima Mitra 11,66,881.00 B2.3.3 Financial Literacy and Credit Counseling 14,88,270.00 49,57,19,730.54 8.3 Community Investment Support 83.1 Community Investment Support to SHG's/VO/CLF's 7,73,52,000.00 B3.1.1 Revolving Fund Grant to SHG's 20,32,52,000.00 B3.1.2 CIF to CLF's 64,71,81,177.00 B3.1.3 Food & Health Security & other voluntory reduction to VO/VRF 7,51,63,000.00 B3.1.4 Establishment cost to Vos 9,03,85,960.00 B3.2.1 Facilitation of Producer Group & Collectives 1,02,99,808.00 B3.2.2 Small Scale Productive & Value Addition Infrastructure 11,73,630.00 B3.2.3 Technical Assistance to Producer Groups & Collectives - 1,10,48,07,575.00 2.4 Special Programs (Implementation Partner at 3,00,000.00 B.4.1 Home Grown Models 43,38,827,00 B.4.1.1 Partnership Costs B.4.1.6 Livelihood Cost - 46,38,827.00 D2 Monitoring & Evalution and Studies D2.1 Baseline Survey 1,55,235.00 D2.1.1 Procurment of Service Baseline Survey 5,64,450.00 D2.2 Process Monitoring 51,917.00 D2.2.1 Procurment of Service Process Monitoring 2,74,773.00 D2.3 Community Monitoring & Studies 1,97,932.00 D2.3.1 Training for CMS 75,27,704.00 87,72,011.00 D3 E. NRLM state and community level 22,00,741.00 D4.1.1 Other Capacity Building Activities 2,22,863.00 D5. Knowledge Manage,ent & Communication D5.2 Printing Newspaper Advert & Others 16,99,394.00 D5.2.1 Comunication & Documentation 50,988.00 D5.2.2 Exhibition 6,21,345,00 D5.1.1 Procurement of Services for KMC 32,32,020,00 56,03,747.00 Total _1,81,76,33,775.07 +л Гi 3� � � � r С7 � � 'О Г7 � S+ -n р� у . �� ® и � рЭ tG Ci (в � Са '.. � � � � �. {!! �1 -s 'Ci � � п Q й t�G й' С'Г С � 151 �г � rD С1. � м� N � t7 f0 �. . � V+ � � � �=.. � Х � �!. =r и� •1 � tu гR s р °�' и or n qq ro � � � '" '6К. 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