,, Statutory Audit Report of State Aids Control Society, (TI Pool Fund) Dadra & Nagar_;F, aveli, Sil~as~a For the Financial Year 2017-18 BY "Mfs., C. K. Prusty &. Associates (CHARTERED ACCOUNT ANTS) ! G-15, Empire State Building, Near Udhna Darwaza, Ring Road, Surat, Gujarat-395002 E-mail: pkacas@gmail.com Website: http://www.caprusty.com -•'!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! M;'s. C. K. Prusty & Associates P 13~~qq Pf lMA(R)v- C. K. Pru sty & .4ssociates Chartered Accountants AUDITOR'S REPORT To, The Project Director, The Dadra Nagar Haveli Aids Control Society, (National Aids Control Organization) Public health department, Chief Medical Officer Office, Shri Vinoba Bhave Civil Hospital Campus, Dadra & Nagar Haveli, Silvassa We have audited the accompanying Balance Sheet of the Dadra Nagar Haveli Aids Control Society (TI Pool fund) for the year ended on 31st March 2018 and also the Income & Expenditure account and Receipt & Payment account for the year ended that date. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted audit in accordance with the Standards on Auditing. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements. An audit includes examining on 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 well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion the financial statement presents a true and fair view of the Sources and Application of Funds and the financial position of The Dadra Nagar Haveli Aids Control Society for the year ended 31st March 2018 in accordance with relevant accounting standards. We report that:- a.) We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit. b.) In our opinion proper books of account have.been kept by the State Aids Control Society so far as appears from our examination of the books. c.) The Balance Sheet and Receipt & Payment Account dealt with by this report are in agreement with the books of account. G-15, Empire State Building, Near Udhna Darwaza, I,/-~ ~ ,.:,,,,,, "'{,"~ --~~<- ,<19 Ring Road, Surat,Gujarat-395002 /i:..f?/ ~ - -s~,:\ , t.Pq) ,1 Email: : pkacas@gmail.com \\~.~l.,.,:A.'.°· ,,. ) fl.if Mobile:9924085696 ~:\~~\-:_ /.f/4~ -~ tiiJlJ. !!i.(I --;;:;iii'· C. K. Prusty & Associates Chartered Accountants d.) In our opmion and to the best of our information and according to the explanations given to us, they said accounts subject to and read with notes thereon, give a true and fair view;- 1) In case of Balance Sheet, of the state of affairs of the Society as at 31st March 2018 2) In case of Income & Expenditure account of the incomes and expenses for the year ended on that date. 3) In case of Receipt & Payment account of the receipts and payments for the year ended on that date. e.) In addition,(a) with respect to SOE's adequate supporting documentation has been maintained to support claims to the World Bank for reimbursements of expenditures incurred and (b) which expenditures are eligible for financing under the Loan/ Credit Agreement. We further report that: 1. SACS is maintaining proper records to show full particulars including quantitative details and situation of fixed assets. As per information given to us the management has physically verified the assets and no discrepancies have been found on such verification. 2. Advances have been made by SACS to NGO's / individuals during the year. 3. We have verified the financial statements. and utilisation certificate (UTC) submitted by NGOs (for Truckers and Migrants division) to SACS and we found that books of accounts maintained at the NGO level are not as par with the balances shown in SACS books of accounts. 4. In our opinion and to the best of our information and according to the explanations given to us, SACS has an adequate internal control procedure commensurate to the size of the. SACS and the· nature of its work for the purchase of medicines, medical equipment including components and other assets. 5. We would like to suggest the management to take the appropriate and corrective action on the observation made by internal auditor as appointed by the NACO, which are having the material impact on financial statement of SAC _ ~~~ .,__, • .,..---- ·A:, ~ -c, / ·u,!(l\--;: ~. ,~ . ~ ' l& ;\t/ \ ¥!\) G-15, Empire State Building, Near Udhna Darwaza, Ring Road, Surat,Gujarat-395002 Email: : pkacas@gmail.com Mobile:9924085696 C, K. Prusty & Associates Chartered Accountants 6. In our opinion, SACS is regular in depositing Provident fund and other-Government dues with the appropriate authorities during the year. 7. In our opinion and to the best of our information and according to the explanations given to us, no personal expenditure of employees / officers, other than those contractual obligations, has been charged to any expenditure accounts. 8. In our opinion and to the best of our information and according to the explanations given to us, the grant received during the current financial year is properly utilized as per the action plan provided by NACO. In addition to above, our observations are:- 1) SACS (Tl Pool fund) has a system of reconciliation of the books by taking periodical trial balances and reconciliation of bank statements and the SACS has been regularly submitting its quarterly results to NACO. 2) In our opinion and to the best of our information and according to the explanations given to us, we have not come to notice during audit any theft/ embezzlement/ misappropriation of cash having occurred during the year under report. For CK PRU STY & ASSOCIATES Place: Surat Date: 12/10/2018 Partner M.No. 428489 G-15, Empire State Building, Near Udhna Darwaza, Ring Road, Surat,Gujarat-395O02 Email: : pkacas@gmail.com Mobile:9924085696 ~ .. ua a """ i,agar naweu - Tl l'OOLFUND [Draft] r Wf\C9 1st Floor Shri Vinoba Bhave Civil Hospital, Silvassa ·_ 396230 National AIDS Control Project - Phase IV ·" (; Balance Sheet . For The PeriodFrom r 01-Apr-2017 To :31-Mar-2018 . 839:;yin.od· "· . oi CURRENT ASSETS, L< IANS AND ADVANCES 757,926.00 I CURRENT ASSETS 0301 38,186.25 81,857-.00 I LOANS AND ADVANCES 0401 79,711.05 839,783.00 117,897.29 839,783.00 117,897.30 ~ ~ STATE AiD~ SOCIETY PRO.Jtcr D.'?tCYOR U.T. OF oJ§~~AGAR HAVEL! Vl1Jfcii»Hieft!)rv:Hot SOCIETY Sli..VASSA U.T. OF D. & N. f-1., SiLVASSA · System· Administrator on 06/10/2018 11:52:00 from 1230 Location) · General Fund Schedule 01 , Figures in Rupees ,,, Opening grant in aid 839,783.00 ,---·-· -- -- ... -..~..---.-· l Adrl: Re-.:ef-vt·J during the year I Grant froin NACO to SACS 2,700,000.00 3,200,000.00 Recovery/Deduction of Grants (1,109,086.75) 0.00 Less: Utilised during the year Grants utilised to the extent of revenue expenditure (2,312,798.96) 2,360,217.00 Closing grant in aid 117,897.29 839;783.00 Fixed Asset Schedule 02 Figures in Rupees Grand Total r/ - !('-\ 't-J c::},.,.,.,... _, -~~ .•'" R:Ssr ,, -- ~ ..:f,'/ ·.·.::,,\\ r~~~,~>~. A~' I \,•:,, \\ •..:'/ .... ' 'i;'0 \ t"' • , ·, -" I ·~• ·~...... 1'c ' ,... 11 ' ;:.;;, ~ \t':.;:\ •' / !11/ < ,-,r• ,./ ;//1/Li I: System Adm.iaistratol~ri'.100/410/1'6:°l.8,-11:52:00 from 1230 ~-~~::-. . . . . e Location) -- -- GENERAL FUND Schedule 29 Grant from NACO to SACS 2,700,000.00 3,200,000.00 Total 2,700,000.00 3,200,000.00 Balance with Bank Schedule 30 TIPF-Bank (DENA BANK-025010047872) 757,926.00 0.00 Total 757,926.00 0.00 Other Income Schedule 56 Interest from Bank 11,347.00 9,476.00 Total 11,347.00 9,476.00 System Administrator on 06/ J0/2018 11:55:25 from 1230 Page 2 or .i ~ocation) · LOAN S AND ADVAN CES Schedule 17 Advance to NGOs 2,322,000.00 2,450;332.00 Total 2,322,000.00 2,450,332.00 · GENERAL FUND . Schedule i3 Recovery/Deduction of Grants 1,109,086.75 0.00 Total 1,109,086.75 0.00 Operational Expenses Schedule 27 Bank Charges 0.00 1,218.00 Total 0.00 1,218.00 11/~-111 t/· .c.~\ Gt ~is .. ... ~%,., 11._,,.~1/ \\ .. ~ V'i\t-l:S , ..wr I '(I) 1/-,.,,i ~ -..\.ft_, . .;,_) , ~P' l;:: .../ ~-$- -~ - ~·ei1 :..c(P_,i} System Administrator on 06/10/2018 11:55:25 from 1230 Page 3 of4 Location) ..., -· -r ...-: ·---:,-":t~"..>-~;""!' ,-· · Balance with Bank Schedule 31 Total· 38,186.25 : System Administrator on 06/10/2018 11:55:25 from 1230 Page 4 of 4 Location) Dadra & Nagar Haweli - TI POOLFUND --n ~\CO National AIDS Control Project - Phase III FMR-1 >-III for Financial Year 2017-18 As on 31-Mar-2018 Rs lacs Activities at NAC 2016-17 I· 2017-18 Balance in Bank (01) ~ '.:'!J I 7.: t .~.>,:., '~'} : .xdvances {02J o.oo I. --·---·-·-··--1' 81,857.00. Grant from NACO to 3,200,000.00 1,590;913 .25 SACS Miscellaneous Receipts 9,476.00 11,347.00 (04) Expenses (05) 2,369,693.00 2,324,145.96 Balance in Bank (07) 757,926.00 38,186.25 Advances (08) 81,857.00 79.711.05 PRO}~r.T X---- _,_ ,OH s···:li·(c /).J{JS co. ,:;, SOCIETY iJTOFD. &N 'l\"Ji-= A' St,. . - .6: ~ ~~c.~. , ff·JTRuL,1.);_tt::·· '--"-'. •·v it VA~~;/j S1!.'/.4SSt, ()C-f_ Uadra & Nagar Haweli \. .- Year·---;> 2016-17 2017-18 !..', 0.00 757,926.00 Printed: System Administrator on 06/10/2018 11 :57: 13 from 1230 Page 2 of2 • Dadra & Nagar Haweli-TI POOLFL'ND l st Floor Shri Vinoba Bhave Civil Hospital , Silvassa - 396230 laiional AlD.,: Control Project - Phase I\' Utili ation Certificate Certified that an amount of Rs.2,700,000.00 received as grants-in-aid received from Department of AIDS Control (. -ACO) during the Fin.Year 2017-18 vide letter No. given below and opening Cash/Bank Balance Rs. 757,926.00 (and Current Liabilities of Rs.0.00)and outstanding Advances for Rs. 81 857.00 on account of unspent balance brought forward from the previous financial year, and Bank Interest and Miscellaneous Receipts of Rs. 11,347.00. a sum of Rs. 2,324,145.96 has been utilized for the purpose for which it was sanctioned and the Cash/Bank balance of Rs. 38,186.25 (and Current Liabilities of Rs. 0.00 )and outstanding advances of Rs.79,711.05. remaining unutilized at the end of the year will be adjusted towards the grants-in-aid payable during the next year. Deducted Fund Rs. 1,109,086.75 SI. No. Sanction letter Number and Date Amount Total 2,700,000.00 2. Certified that I have satisfied myself that the conditions on which the grants-in-aid was sanctioned have been duly fulfilled/are being 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. Kinds of checks exercised 1. Sc tement of Expenditures 2. Annual Financial Statements (.Project Director) Printed: System Administrator on 06/10/2018 11 :58:49 from 1230 '? :~.&i! .. -~. - · _ ,~ '1,'.'' _ ;.,, ~:: -~-- ;;il:1('·-~ I Opening b~lanc~.of N.et,,C~rreqlAss.~ts ~ Amount (Rs.) TlPF-Bank (DENA BANK-025010047872) 757,926.00 Advance to 'NGOs 8 I ,857.00 839.783.00 ~- . ' Sources of.Iunds 1.: Arnount('Rs.) Grant from NACO to SACS 2. 700,000.00 Recovery/Deduction of Grants -1, 109,086.75 1,590,913.25 ,·, - . , . "'* ,:-,; --?'- ~ .•t"! !1,i:, ' ~, Uti1isatio,o. otfunq~, .:z-i f :q , :~ · ~mq~t1t (Rs.) NGO Services for Priority Interventions 2.324,145.96 2,324,145.96 •:• ·l: __ Amount {Rs.) Interest from Bank l l,347.00 J 1,347.00 ,:;.,',_'I'!' ' ;ti.< /', {t., ' Closing IJ}lanc~ o[Net:Cu,rre,_~t,Assets Amount (Rs.) TlPF-Bank (DENA BANK-025010047872) 38.186.25 Advance to NGOs 79.7 i 1.05 117,897.30 io.c,,.,v •. 1 .... 1,;;.,., < .,..__,.µ()... ..... ~ .•~~ t. u:r. o~ ..... .., ,_:.. ,1-...:.:-t , 8 - .J( iErv S1i.V1~$S/ »ms A:--- '1L Printed: System Administrator on 06/10/2018 11 :58:49 from 1230 ""'lt:~· r- ~ ~ ~ :~ .~ :~ 'l!'J n1;l 2JG i 1.1'..'.l' -: '~! rr the l.oc.uion) 1 h-r•htl, 1 \. ,,t \~ 11l H J\l.11 Ol JI Mu1 I J Parf ic ula rs (H.'-) ... ( ({ ) Advance to NGOs 2.322.000.00 2,,iso ..n~.00 Total 2,322,000.00 2,450,332.00 GENERAL FUND Schedule 13 As at As at 31-;Mar'-18 31-Mar-17 Particulars (Rs.) (Rs.) Recovery/Deduct ion of Grants I. 109.086.75 0.00 Totnl 1.109,086.75 0.00 Operational Expenses Schedule 27 As at As at 31-Mar-18 31-Mar-17, Particulars (Rs.) (Rs.) Bank Charges 0.00 1.218.00 Total 0.00 1.218.00 ,. \(\~;. \~;.I:,. l -.',,_ rt I .:.:u ~· :,: :~u\• 11•-" <;,·.,,, n, ;\'111111,i,1, .,t"' ,rn Jr,/ 10/2018 l I :5~::i5 fro,i1 i ?.30 Pd ; \)l i 1 \hr l.\,1. ,tl.i~'O) fhtt1\\h ~ ,, tlh llitqf. '.,, hnl11h' If As 11t A~ at Pafttculars - . Jl-Mar-18 (Rs.), ~s);- 3t-Mar-l7 " (Rs.) TlPF-Bank (DENA BANK-025010047872) 38. 186.25 757.926.00 Total 38.186.25 757,926.00 J irncd : Svq,"n ,\dministrwH on 2!,/]::;/2Ci8 11:55:25 from 12,0 l'.l>'V i :•! -1 "tlic loc.u ion, "."l" ~ ¾Z ;cP!.f!,'.71', --tl!~'1!!t-J_&;pJ:«~1J•'f"'il: ~ :',...~ wj ·. •- t-*t:;if~· \- iV~l t tti:J,)fft l!\(1k < (lh '\!l 1,i~o1t\,.,I /·.. II •-Si »11H, l !'•••it.I H,.,,.,. i\ Income Anti E\f)l'JHlitur(' Accouu: For The Period From : 01-Apr-2017 To :31-M:u~20l8 =.,.!" Figures for the. Figures for the figures for the Figures for the previous Period , Schedule Schedule curreni'Pertod: previous Period current Period (Rs.) Reference Reference ~-· ... (Rs.): ~;.;. ,~ (Rs.) (Rs.) 2,368.4 75.00 I NGO Services 11 ::.324.145.96 9.476.00 I Other Income 28 ! 1.347 00 I.'.: 18.00 I Operational Expenses 15 0 00 2.360.117.00 I Grants utilised to the extent of revenue 2.312.798.% expenditure 2,369.693.00 2,324,145.96 2 .369 ,69 J. 00 2,324.145.96 k'j.~/ \: ... s~ t;r: ~ ~1_ _,..l~--r ~/ ,,.., UT,(};! C \. ~ ~-r,~. - -l '! U.1 . ;,.,. .--;::;:- ~,e::::::----r-··· · ~ ,) ,.nj~JM~ \, ~ ' --~ l ' ;, ··,\~ .......... ,,,~0·,jJ .,_--,,:, .... ,- ned · <:;\ .. :t'11: .\.i1ninist1,Ho1 t~n ]l': 1CJ.2C18 li:53:25 l rorn l~~J r tl1<- l ,,.,1:-,11 \ n11,,, 1,1,.,,,,, ;-~• ht"tlH:(. lfi I\'> 111 \.· ltl l';irtk11la1·), .\{ Mar IK H l\ln, I, (lls.) rn,.} -~ ... Interest from Bank li.317.(JO '1.,1 ,,, 01) --·--·--· Total I t,J47.00 'J.47Ct.UO NGO Services Schedule 11 As at As at Particulars 31-Mar-18 31~~ar-17 (Rs.) (Rs.) NGO Services tor Priority Intervenuons 2.32~.1-15.% 2.368.4 75.0tl Tot:tl 2,32", 145.96 2,368,475.00 Operational Expenses Schedule 15 As at As at Particulars 31-Mar-18 31-Mar-17 (Rs.) (Rs.) 13ank Charges ().()() Total 0.0(1 rii:,,·d : S\ ,1,·111 ,\d,n,n;;t: .u or on .::c,/-10/ ~ l l :=i ,:2; from J 2]C 1he l.1.~ . :.HiDn) •>i ,:f.l