Bihar Rural Roads Development Agency i%ural Works Department, (verimen t of Bihar Letter No.:- BRRD)A (1 IQ)-PMGSY-70/2014-Part-If-53093E Dated:2, -, t From, Saijay Dubey, v Addi. CEO-cum-Secireta-v Bihar Rural Road Development Agency, Biulh Marg, P>atna-800 001. To, Sri Rohit Kumar, Joint Sceretry (KC) Ministry of[ Ruiral l)evelopinent, Govt ol India. Krishi Bhiawan Newx Delhi-1 10114 Sub: Submission of Audi Report änd Annual Financial Stutement of PMIGSY Progråinme Fund & Administrative Exipense Fund for FY 2018-19. Sir, \Vith reference lo above, the Audit Report and OMMAS based Audited Annual Account of' PIGSY Programmc Lund & Administrative F`und along with Utilization Certilicate, Banker Certificate and Bank Reconcilintion Statement as on 31.03.2019 of Bihar Rural Roads Development Agency for F.Y. 2018-19 are being SLbmilled for yoir kind perusal. The audited accounts are duly proposed fr adoption in lorthcoming annual General body meeting of12RRDA. Fnel:- As above Yours Sincerelv <99 (Sanjay Dubey) -_ AddI. CEO-cum-Sccretary, BRRDA Memo No.- BIRRDA (1 IQ)-PMGSY-70-201 4- Part-1, -53o,.. Datcd:-4I i lo, Cc.:- Sri Deepak Ashish Kaul, Director(F&A), Nationul IRural Road IDevelopient Agency, 5i Floor, NBCC Tower, 1ikaji Cama Palace, New Delhi- I 10066 for inlorination und necessary Uction. Add. CEO-cImi-Secretary, BRRDA Index 5.NO. Particulars I Independent Auditor's Report 2 Balance Sheet 3 Income & Expenditure Account 4 Receipt & Payment 5 Schedules to Balance Sheet 6 Significant Accounting Policies 7 Notes to Account 8 Limitation of OMMAS 9 Management Letter 10 Bank Reconciliation Statement S((Chartered Accountants) l s485-1257, (iortkhrinthi C onkpoand, Boring Ca iaI Road. Patin , flihmr-IOUP 11612-2539034, FinIIl-kraptna it ?,IIiom To, The Additional CEO-Cum-Secretary, Bihar Rural Roads Development Agency Government of Bihar Patna INDEPENDENT AUDITOR'S REPORT We have audited the accompanying financial statements of the Pradhan Mantri Gram Sadak Yojana-Administrative Fund of Bihar Rural Roads Development Agency (A Society Registered Under Societies Registration Act 1860).These financial statements comprise of the Balance Sheet as at 311 March 2019, the Income and Expenditure Account, the Annual Accounts of Receipts and Payments for the year then ended and notes to these financial statements, including a summary of significant accounting policies (collectively referred to as the "Project Financial Statements") in which are incorporated the financial statements of 108 Programme Implementation Units and Head Office. In our opinion, the aforesaid Project Financial Statements give a true and fair view of the financial position of the Scheme as at March 31, 2019 except for the effects of the matter described on the basis for Qualified Opinion section of our report as reported in the Management Letter annexed with this report and are in conformity with the accounting principles generally accepted in India, of the state of affairs of the scheme as at March 31 March 2019, the Income and Expenditure Account and Receipt-Payment Account for the year ended on that date. Basis for Opinion We conducted our audit in accordance with the Standards on Auditing issued by Institute of Chartered Accountants of India (fCAI). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the implementing agency in accordance with the ICAl's Code of Ethics for undertaking this assignment, and we have fulfilled our ethical responsibilities in accordance with ICAl's Code of Ethics. We believe that the audit evidence we have obtained is Ssufficient and appropriate to provide a basis for our opinion. Emphasis of Matter L We draw attention to the extract of accounting policies & notes to the Financial Statements describing the basis of accounting. The Financial Statement is prepared to assist the Bihar Rural Roads Development Agency (BRRDA), to meet the financial reporting requirements of the Scheme for preparation of the Financial Statements in a manner to reflect the operations, resources and expenditures related to the scheme- As a result, these special purpose financial statements may not be suitable for another purpose. 0dAC L Responsibilities of Management and those charged with Governance for the Project Financial Statements The Management is responsible for the preparation and fair presentation of the Project Financial Statements in accordance with the financial reporting framework described in Significant Accounting Policies attached with these financial statements, and for such internal control as management determines is necessary to enable the preparation of Project Financial Statements that are free from material misstatement, whether due to fraud or error. L. The Management and those charged with governance are responsible for overseeing the financial reporting process. Auditor's Responsibilities for the Audit of the Project Financial Statements Our objectives are to obtain reasonable assurance about whether the Project Financial Statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is LV not a guarantee that an audit conducted in accordance with the Standards of Auditing will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and L t are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. L AAs part of an audit in accordance with Standard of Auditing, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: aidentify and assess the risks of material misstatement of the Project Financial Statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, m misrepresentations, or the override of internal control. *.obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the project's internal control. * evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management Lu * evaluate the overall presentation, structure and content of the Project Financial Statements, including the disclosures and whether these financial statements present the Project's operations and underlying transactions and events in a manner that achieves fair presentation in accordance with the financial reporting provisions described in Note -1 to the Project Financial Statements. * communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. * provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships Li and other matters that may reasonably be thought to bear on our independence, and where apolicable, related safeguards. Report on Other Legal and Regulatory Requirements L F-teer to our opinion on the Project Financial Statements we further report that: a; we have sought and 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 accounts have been kept by the implementing agency for Project purposes so far as appears from our examination of those books; c) the Project Financial Statements dealt with by this report is in agreement with the books of 4W accounts; d) the Project funds were utilized for the purposes for which they were provided; e) expenditures, including assets created under the Project, shown in the PFS are eligible for L financing under the Project Financing Agreements; f) Interim Financial Reports (IFR) submitted by the Project management can be relied upon to support applications for withdrawal of the Loan, and adequate supporting documentation has been maintained to support these claims; g) Procurement has been carried out in line with the agreed procedures as detailed in the Operations Manual/Procurement Manual/Project Implementation Plan/Legal Agreements; and h) the Project has an adequate internal financial control system (including IT controls) and such controls were operating effectively as at March 31, 2019 and the Project complies with the provisions on financial management contained in the Operations Manual/ Project Implementation Plan/ Financial Management Manual, in all material aspects. For KRA& Co Chartered Accountants Fi & ation No. 020266N inde (Membership No. 513727) Place: Patna Date: y.pzp 9) Tt Pradhan Mantri Gram Sadak Yajana L: PMG3SY/F-Z/ADM PMGSY ADMINISTRATiVE FUND STATE BALANCE SHEET (Consolidated Balance Sheet (Referred to in paragraph 13.4.3 of the Accounts Manual of K aName of SRRDA: Bihar- Rural Works Department Year : 2018-2019 Note: All Arounts are in ? Liabilities Particular Schedule Current Amount Previous Amount Liabilities Central Administrative Expenses Fund 7 19,75,32,515.48 W 10,70,24,777.89 State Adminsitrative Expenses Fund T -23,400,25 T-25,00,930.00 Surplus Funds ( From interest and PMGSY/SCH/F-52B T4,61,70,265.01 & 3,82,44,720,01 Deposit Repayable PMGSY/SCH/F-52C T 4,90,34100 T 5,49,132.00 Current LiabiLities PMGSY/SCH/F-52D T 80,994.00 T 1,29,529.00 Un-Reconciled Bank Authorizations ? 0.00 F0.00 Liabilities Total 7 24,42,50,721.24 N 14,34,47,228.90 Assets Cash in Chest with SRRDA T 0.00 6 000 Cash in Chest with PIUs T2,48,863.00 9 4,51,94200 Bank Balance 7 11,95,22,290.55 9- 6,30,22,196.55 Irvestment Deposits and Other F 42,16,277.00 0.00 Irrprest with Staff T 54,42,405.70 T 1,63,96,025.70 Current Assets PMGSY/SCH/F-53E-ADM - 14,39,635.40 - 15,42,318.06 DurabLe Assets PMGSY/SCH/F-53F-ADM 9F11,33,81,249.59 ' 6.20.34,726.59 Un Reconciled Administrative Fund 7I 0.00 T D.00 4W Assets Total T 24,42,50,721.24 7 14,34,47,228.90 For KRA& Co Chartered Accountants L i rrm I r& o. 020266N maL d I, Me {P, MO. 5139727)Se Ir-u Er9)fed fiO Pla Sea aa CDE~OOrdO Pradhan Mantri Gram Sadak Yojana PMGSYIF-1 (It&E-1) PMGSY ADMINISrRATIVE FUND Consolidated Income and Expenditure Account (or the State (Referred toin paragraph 13.5.2(c) of the Accounts Manual of Administrative Expenses Fund) Nodal Agency: Bihar(RWD) DPlU - Year : 2018-2019 Income and Expenditure Details Line Head Name SRRDA Opening SRRDA Current DPIU Opening DPIU Current Total No Balance Balance Balance Balance (Amount in Rs.) (Amount in Rs.) (Amount in Rs.) (Amount in Rs.) (Amount in Rts.) Expenses 0 00 000 0 00 000 000 Part-I: Administrative Expenses from Central Administrative Expenses Fund 0 00 000 0.00 0 00 0.00 1 54.01 - Travel Expenses 2,05,65,108.00 2,33,26,666.00 9,73,25,458.99 2,10,99,289.00 16,23,16,521.99 2 54.02 Data Entry Costs 1,48,88,915,00 15,70,839.00 4,41,31,937.00 95,88,426.00 7,01,80,117.00 3 54.03 - Internet Charges 0.00 60,461.00 12,09,942,00 74,144.00 13,44,547.00 A 54.04 - Maintenance of Computer 0 00 0.00 33,45,650.50 3,36,185.00 36,82,435.50 5 54 05 - Stationery 2,59,600.00 1,41,448 00 57,23,810.00 27,81,735.00 89,06,593.00 6 54.06 - Fax, Postage, Courier 1,00,000.00 0.00 79,934.46 1,10,152.00 2,90,086.46 7 54.07 - Telephone 28,53,579.00 3,96,65/.00 1,16,766.00 19,238.00 33,86,240.00 8 54.08 - Outsourcing of I xecutor and Management functions 7,91,33.124.00 4,99,64,159.00 2,47,653.00 2,49,032,00 12,95,93,968.00 9 54.09 Miscellareous Office Expenses 22,81,704.00 15,31,163 00 11,06,54,638.27 2,18,68,520 41 13,63,36,025.68 10 54 10 - Funds from NRRDA for Workshop / Conierence / Meeting 0.00 0.00 5,23,425,00 15,53,936.00 20.77,361 00 11 54 11 Training for SkiL. Development 0 00 0 00 0.00 62,376.00 17,376 00 Part-Il. Administrative Expenses from State Administrative Expenses Fund 0.00 0 00 0 00 0.00 0.00 )5 101 Salary and Alowarices 0.00 0.00 0.00 0.00 0.00 Yl 0F W.Iics 0.00 0.00 0.00 0.00 0 00 I ' o Ov rti ie Allow.nices 0.00 00 0.00 0 00 0.00 4 L' 0l MUdiILl I.1Iis 0.00 0.00 0.00 0.00 0.00 5 ' lI ea v fc lia5hmi 1ii 0.00 0.00 0.00 0.00 0.00 6 55 11 Oifcie Rci, ix-,ind lu:es 0.00 0 00 0.00 0.00 0 00 7 55 12 Travel I Xpunw, 0 00 0.00 0.00 0.00 0 00 8 55.13 Hriring of Vehiclrs 0.00 0.00 0.00 0 00 0.00 9 55.14 - Printing and St,tiiri,iy 0.00 0.00 0.00 0.00 0.00 10 55.15 - Meetings Expenses 0.00 0.00 0.00 0.00 0.00 11 55 16 P,ofessional Service, lo i1hr office 0.00 0.00 0.00 0.00 0.00 17 55 17 - Telephone Offic- 0.00 0 00 0.00 0.00 0 00 13 55 18 Telephone- Residential and Mobile 0.00 0.00 0.00 0.00 0 00 14 55.19 - Vehicle Mairtenance 0.00 0.00 0.00 0 00 0.00 15 55.70 - Flectricity Expenses 0.00 0.00 0.00 0 00 0.00 16 55 21 - Postage Experises 0.00 0 00 0.00 0.00 0 00 17 55 22 Rppairs and Maiitenance of Ofilce I quinen 00 0 02 0.00 0-00 0 00 18 552 3 Insu'ance Cha,ges .100 0 00 0 00 0 00 0.00 Secrmarcum-im red OaR t MWr RuraM RO DefoPmntI4ncy J! JI J J J J I I J J ] I I J J ,.!JJ,/I,I ,fJ.,! Pradhan Mantri Gram Sadak Yojana 19 5524 MGsifauOU i1e i Xpenses 0 00 - 00 00 0 00 0(1 20 55 11 - Tra-ning 0 00 000 000 0 D0 011) 21 55.42 Workshops and Conferences 0.00 0.00 0 00 0 00 c 00 ii 55.43 - Protessional Services 0.00 0.00 0.00 0.00 0 00 23 55,44 - Other Expenses 0.00 0-00 0.00 0.00 0 00 24 55.51 - Pubicaluans 0-00 0 00 0.00 0.00 0.00 25 55.52 - Advertisement and Pubticity 0.00 0 00 0.00 0.00 0.00 26 55.53 - Books Periodicalks and Audio Visual Mat. 0.00 0.00 0.00 0.00 0 00 12 56.01 General Expenses 0.00 0.00 85,43,858.00 1,01,68.893 00 1,81,12,751.00 13 56.05, Technical ExamniNers 0.00 0.00 0.00 0.00 0.00 14 56.06 • Technical Assistance 0.00 0.00 2,69,990.00 32,613.00 3,02,603.00 15 56 07 - Reasercsi k Deve[opment 0 00 0 00 0 00 0.00 0.00 16 56.08 - I rarcial Aud,t 1,42,93,838 00 0.00 11,96,022.00 0.00 1,57,89,860.00 17 56.09 - Pro)oct Management Consultant 0.00 0.00 3,82,39,775.00 11,70,000.00 3,94,09,715.00 18 56.11 Training for Skl Development 0 00 0.00 21,250.00 0.00 21,250.00 19 56.31 - Project rnplernentation Consultants 0.00 0.00 2,48,23,265.00 0.00 2,48,23,265 00 20 56.32 - Others 0.00 0.00 7,90,854.00 2,14,197 00 10,05,051.00 Part-IllIncorne 0.00 0 00 0 00 0.00 0.00 1 60.01 - In'erest rece-ved from Bank 1.75,42,130.76 52,29,476.50 1.07,36,915.37 28,36,172.58 3,63,44,695.21 2 60.02 - Miscellaneous Receipts 13,74,000.00 0.00 -23,53,072.00 374.00 -9,78,698.00 for KRA& CO crirrd nts l¯irr U266N M, Ai 2 4- 0 - i 41 No '4 tIQ - ad.9'!r Dal(- / /«J 〕不- Pradhan Mantri Gram Sadak Yojana PMGSY/SCHýF-52A-ADM I'MGSY ADMINISTRATIVE FUND Schedule of Fund Received (SIRRDA) (Referred to in paragraphs 12.4.9 and 11.4.3 of the Accounts Manu2fi of Administrative Ex"riseý Fund) year 2018-2019 Narne Of 5RRIDA: Bi ^ar- Rural Works Departrnent 5r-, No, Schedule No: 1.1 2MGSY Current Year ý2018-2019 P(evioqjs Yeir :2017-2018 i PART i: Central. Administrative Expenses Fund -F G. 00 ý1 0 je 2 Opefliný Balance ý7,139,44,975,11 42. n, 5,ý 3 41 ' ' 3 Rc-ceived during the monih ý Year 2 3, t) 8,2 8.467, 01) 15,08,1ý4,ý-ýý X 4 Total 81, 57,73,342,11 ýF 57r89,44,875.', 1 5 Ded-ic:ý as per IncDmL and Expenditure Account 21,1ý,67,261.00 -,F 13,43,75,B" OG 6 Balýarýce D[ Which, \ý; J_0C ý1 ý 00 7 a, Assets per Ciýritra 23,36.117 00 -1ý 1,33,922 OC 8 b Forms part of Barik Balance. Deposits ýind Currerit Aýsets 0-00 ý.00 9 PART IL ýtate Adri-instrative Experýses Funds -1ý 0. 0 0 0 OG 10 Opening 13ialance 0.0G 00 4W i i Rerelved dunný the month ý Year 0. 0 0 ýF 0 OC 12 Total 0,00 -- 00 13 Deduct as per '.ficorne and Expenditure Account F 0 00 1,' ---e 4W 14 Balaniýe of whých. 0-00 Z- 00 is a. Assets per CoRtra -F 0-00 NF 0 OG ar 16 b, Forms part of Bank Balance, Deposit5 and Curmrij Assets 0 00 'L ý CO Total w 0.00 0. De jw 0 Q AcG C' Quýjo-j,: ' Pradhan Mantri Gram Sadak Yojana PMGSY/SCHF-52B,ADM - PMGSY ADMINISTRATIVE FUND Schedule of Incidental Funds and MiscelEaneous Income (State) Referred to in paragraphs 12,4,9 Ft 13.4.3 of tihe Accounts Manual w Y3-e SRRDA: Binar- Rural Works Department - SCHEDULE L2- SURPLUS FUNDS AND MISCELLANEOUS INCOME Current Year :2018-2019 Previous Year :2017-2018 e 3,82,44,720.01 ; 3,56,64,2 8 0 Acc Trarsfer of surplus from Income and Expenditure Account T 80,66,023.08 A 25,96,914.00 3 DeLict Transferred during the Year C -1,40,478,08 A -16,472.00 Total F4,61,70,265 01 T 3,82,44,720.01 A A & *ft-: 0 4wO~ tif DVk)fn KA K0 Pradhan Mantri Gram Sadak Yojana PMG5Y/5CH/F-52C-ADM PMGSY ADMINISTRATIVE FUND Schedute of Deposit Repayable (State) (Referred to in paragraphs 12.4.9 and 13.43 of the Accounts Manual of Adm istrative Expenses Fund) - ' SRRDA: Blhar- Rural Works Departrnent Schedule No: L3 DEPOSIT PAYABLE Current Year :2018-2019 Previous Year :2017-2018 S rcactor s and Suppier's Dutstanding arnount ss per the last 5,09,132 00 4,12,249 00 cAc Rece'ved during the montlh/year 6,21,560.00 a61,026 00 2 ss. Refunded during the month/year -7,66,923.00 0.00 t Total 3,50,347 00 ¯5,09,132.00 tiROl &wsP Pradhan Mantri Gram Sadak Yojana PMG5V/SCH/F-52D-ADM PMGSY ADMINISTRATiVE FUN4D Schedule of Current Liabillties(State) (Relerred tG in paragraphs 12.4.9 F 13.4..3 of the Accounts Manual of Administrative Expenses Fund) - ----- ura Warks Departrnent f.-W Schedule No: L4 CU.RRENT LIABILITIES CurrentYear :2018-2019 Prevlous Year :2017-2018 - -- :axes o ae paid I v : noern tax , Surcharge and Education Cess ko be shown seperatey T 75,081 00 . 18095 CO - a ax 94,413 00 F 9 934 30 T0.00 C0 00 -ta. ZU 79,494 00 ýi1,28.029 00 -: yab.e to the State Government 0 00 0 G--cTetal %59,494.00 -K1,28,029.00 1V arv L0 -, 1, 1, IL Pradhan Mantri Gram Sadak Yojana PMGSYi5CH/F-53E-ADM PMGSY ADMINISTRATIVE FUND Schedule of Current Assets(State) (Referred to in paragraphs 12.4,9 and 13.4.3 of the Accounts Martual of Administrative Expenses Fund) Year 2018-2019 L w Name Of SRRDA: Bihar- Rural Works Department Sr. No. SCHEDULE No. A 1 - CURRENT ASSETS Current Year :2018- 2019 Particulars Amount( In Rs. ) i A. Misc Advances L Paa L- L' Li Li SS U-Epwøe Pradhan Ч�апСгi Gram 5адах Уо}апа � PAlGSY AvMIN15TRATIVE Fl1f7v VMG5Yг5CH�F-5ЗF АОгЧ � 5гhedule of О�гаЫv Assetsl5cate) � Refered т kп paraqrapns г5 4.1 апд 15,4.7 af che Мапиеl Уеат : :0' 3 '_и 1 Ч Чате �f SRR�й � _ -_ _ ��- -s �гoa:tineпl � -еа= h�-e Орепlпg баlапге Addi[1оп Оиппg the уеаг Тл[а4 �isposal Ounng 8аlапсе (Атоипг 1п Rs � �Amount 4п Яs.} fAmouпt In Rs,� the уеаг 1Атоипг 1п Rs ] ` va.; I As;e's'•-- :-е _г-- г а��•^ stratve eдpenses Fund `--- „ , �.- _,- � 3,52,93,7С2 iЮ F 5,12,53,46д � � В.Ь5,5Ь,765.00 t 8,65.S5.7C6 о6 �� �� -- ---= 5-__ ��е-: b 7.1Ф,51,351 59 S 21.8Ь,78д.00 b 2,ЗЬ.37,935.59 r 2.36.37.93: 59 r То[al: 5Ь744343.59 Тога1: о53,450,246,06 Tota1• � 110,194,641.59 Уага1: S 1t0,194 641 59 _ - _� , _- - � ::�:Е аг�т••strac�re expenses Fund -_- - - • -- _ - - � зЧ,н2s.оо ь i.ы,2so.aa � z.ct.ws.oo г 7.a2.o�s оа i -- - -_ -_ - F 9,85.�12 00 F 533 DO с 9,85.5е5 00 г 9.Bi 7д5 иС� _.- _- -- � 2.91.522 00 п 76.677 00 .Т+ 3.68.199 00 � З.ЬК.'4V ;[: � - -- - � ЗЬ,500.да л 0 еП F 36.500.оо г• 36.5�а 00 - . .. ..._ _е .•еа F 8.00 F 0 00 � 0.�0 r V СС -- -. ._ --. _ -.r С" ге F 12,81,628-00 F 9,15,493.D8 F 3,66,635-DO �^ 3 66.635 00 � - .� 22,41,027 00 F 11,18,997 00 ?' 11.3�.03D 00 о 11,ЗО,п10 Гf: - -- _ -- • ь,,n.zы.w F 1,5ь.283 оа д 7о.979.00 F�� 97и Ои - - '--- ,, F Y.36,357.OU д-1.59,9t2 00 F76,645 00 t'б.Ь:S �С у тогаеsачоэзз.оо то�аi:ь•z,lоз,пs.аы тогаl:ь3,iиь,ьо8.ао тогаеггэ,гнь,ьоаоо � � �� �� � � �\'.� - '•-� � � _ г� I � , S.Ъ. ■ � ,r�-3 ; `� ��л� � '��г ���` '�'F �� �г'� _���,�' �� �,�.�G � �~ _�--• s -��6r Ir � � ���`���'Я'j1-CU,�К1• Fa�^п},�'1�,14о}л� ��I�, r ��}3г7 Я�Га, tУ0�Л � 1f:.rF•Л�.���,�.31 „ц�,;.,у. �li ui� "�1г�, � � � � sr � � � � � � � � � � Pradhan Mantri Gram 5adak Yajana Lr_ �!• aмGSY АрмгиlSтпАТгОи Fии❑ Чодаl Аgепгу: RuraV works Departrnen[ Program lтрlетепгакlоп Uп+г {PIU] : � 5tata : Bihar Уеаг: 2018-2D19 -��а1 Аггоипг Пе[a+ls for б+har � Сrед�г баlапгеs _-,е неад Соде Неад vf Асгоипг Opeпing Ваlапсе оп 1st Duriпg the уеаг 2п1 В- Clos+пg баlапсе оп 37st _ Арг11 Gf Уеаг 2�18 2а19 Маггh of Уеаг 2019 � у- •' С1 Lentral Adm+rnstrabve Expense5 Funds 57,89,4-0,8l5 11 73,68,78,4б! 00 н1,S; !й,3л7 1' ■■■ S1 D°. 5гаке Adm+n+s:ra:ive FxpenSCS Fund П 00 G ПП V ПL' �_ 5� П4 5[а[с 5narc of 5[ate Admlmsгratrve Expenses Fипд 0-00 П ОС G Си 51 о1 Ba�k дигhопкаt+оп Агсоип[ �8ooks о1 SRRUA; д,Ь0,иn,132 43 а,38 57,986 Ч s 71 П9 5�rpluses апд Reserves 56,14,G83,63 ❑ �0 56,14 683 ЬЗ �� 51 10 Сспtга4 Administrative Expenses fund 1ог 5ta[с Plan 5chemes recerved Ьу SRROA [�sough 5[atc 0 пП 0.0� С 00 БО �1 lnterestreгeived from 8ank 1,75,д2,130 76 5t,�9,д76 5П 2,27.71,607 76 � . ЬС' С•7 нЧsгcllaneous Receipгs 1 Э,7а,6ПП-00 П 00 ' 3,1д,СПС С;] r 57 П'• Jпра+д B+lls D.OC П ОП • L[1 6i С2 �epasit5 from 5uppl1er5 4П-000 0� 1,ОП,000 ОП 1,лП П�р СП �' 62 :73 5tatutory Dедиг[+оп5 of lпготе-Так 9,•715 00 0 ПО 9,д1 S[!П Г: С4 5l.�[..:❑гу �eduгtiOпs vf 4аb.ге-Аддед ТаяlСоттСгдаl Sax еtг П 00 С 60 Р ПС r,7 �+S Огhег оед'�гг�опs П Ь'а � �П +� П-� �' • 6L П5 iан дед�гtед а[ 5оигсс•G5T д.ОП П 00 .i �и 7i]TAL йЬд,96,74,236.93 F23.99,24,798-60 Зs86,45,96,О3д-93 .,ai Агсо�пк Ое[a+ls f❑r Ai1 C7P1U У Credlt Balanres ,е Неад Соде Неад of А[гоипt Оретпg Ваlап�е оп 1st Uunng the уеаг 2018- Closing Balari[е оп 31st � . . Apr11 of Year 2018 2079 магсh of Уеаг 2614 . G3 Сеп[ al ;,dm+mstraL�C ExpenSes Funds ге[с'ved Ьу Р1и ГГот SRRDA 44 88,95,д95 18 50,2 ;,67, 13д 00 7S '�+ 6t,l,7У �8 �1 :7б SLaLe ��dmlПlstra;ivc ExpenSes FиПд recei�rd Ьу Р'U from SRROA 1П,д1,5GП �П � 3ii,б9•, ;U; � �' Сч Su•pluses дпд NeSeгves 57,10,Об2 25 S1,г9,78л '1 : 11 Ceпtral Adm+mstrarive Expense5 fund far 5ta[е Plan 5thcmes received by P111 from SRR�A ❑ 00 87,034 г]D 8�.U;л ПС � - 5? UL 'ан ПеСиссед at 5оиг[е 4у Р1Ч1lNadal Аgепгу 1,SOO.Ol1 С UO 1 5С� г]С 5� С1 1п[е•еsггеге��ед fr❑т бank 1,07,36,915-37 28,36,172.`8 '�7,'1 С8! ч5 � nC С7 мiscellaпeous Recc+pгs 37а-По i'' '2 П1 L'пра:д Bi',ls 0 00 ❑[10 П П!' 5. (:L �eposit5 f•от 5uppl+er5 5,09,132.00 3,7L' Зд � UL'• � 51 ПЭ 5tatutory f]eductions of lпготе-Тах 1,08,Ь80,Оп 5`.[•GE .1[' Е? С-0 5[а[�'vry �❑оиптоп5 of Valuc Аддеб ГахlСоттегааl tax егг 9-934 ОС л�..: и;� ь� •а7 Other L7educL+❑пs а-оо о оо С г•П � - _? р6 Та. СедиСгед а[ 5оигге-G5Т ❑ д0 0-ПП П ПС тотАL 7�аь,а2,га,хS77.S1о йlо,дх,да,o-ss-so �sб,ад,sа,2ы.sо Т❑Cal8alancefor 5tate : � 1,11,38,91,44Э-93 � 34,41,64,853.5Q S 1,45,86,56,29I,43 � �� �`��� е � � � ?'�f "I � ' � f� � �� - �i�C►- - ����, `� . ,` �_ � �_ �.�+ ` ~ � . � � _�?�--� уу. _ � �} � Sx1sЫy-CUm-,Етrми+е„� �� - �fiвг R�r#� Road l7eveю�merlt+�r�r �. 11i�r, ��'�t � f � � � � � V � � � . � � Pradhan мantri Gram Sadak Уоjапа �` L� Рй1G5У AбM1W5TRAT1pN F11N6 Кода1 Аgепгу : Rural Work50epartmeпt Ргоgгат imqlemeпtatkoп llпг[ �P1U}: - � 5tate � Bihar Уеаг: 2С18-2бг9 Аппиаl Аггоип[ �etads fOr Bihdr � ОеЬ�t Balan[es l ine Неад Соде Неад vf А�гvипг Opemng 8аlапсе оп tst Ouring the уеаг 20t8• C1o5mg бalante пп 31st Ио. Aprfl of Уеаг 201 В 2�19 Маггh я} Уеаг 2019 � ' 71 02 CeпifalAdmims[ratrve Expertses Fundstransferred ЬуSRR�A [о Pil1 д4,99,37,ОS5 38 10,17,51,307 ОС у5,1Ь,88,3б2 38 ] S1 С5 5tate лdmiп�strative Eкpenses Fипд transferred Ьу SRRCл to PiU D 00 D СО С С� L 3 5� 11 Gerttral Adm+ms[ratrve ЕкрепSеs lипд fo� 5tate Plarv 5chemes traпsferred by SRRUA to P1Us C OG С СС С DO � д 52 С1 Cash in Ches[ С.д0 0 OD П 6:1 5 52 02 mprest with 5taf} С 00 С СС С СС � Ь 5] СЭ бапk Ваlапсе Б,39,22,196 55 5,65,б0,09а ОС •1,97,72,2Ч0 S7 7 57.04 rixed Ceposits with [hc 8апk ❑ 0D 42,16,277 00 д2.16 217 CG Е 53 �1 Тах Deduгied а[ 5оиг�е Ьу пСhегт 0-СС С ОС U б0 � q ±q V' Гravel ЕнрепSеs 2 05,65,4,"гВ.00 2.33,2G,ББЬ 4П 4 7В,9', '74 i•П 1С 54 "2 �aia Ent-ryCo5C5 1,аа,88,915 ОС 15,70,8'-9 ОС 1 Ьа 59 1±4 VL' 4 03 'п[ernet Гharges 0{]0 6f],л61 �0 6�,461 �П Lf 1г уа Сд Nairtenance of Cornputer С Сб б Сб С СС :4 ns 5[аnопегу х.s9,ьбо,оС 1,41,д48 оо а,С1,с4а би � 1; 54 СЬ Fax, Pos[aqe, Courier 1,ОС.ООС-СО С Сб � ПС 0[1.". СС ` �4 П7 ielephoпr 26,53,579 00 3,96,Ь57 ПО 32,SП,23b СО �5 54 �•Я ❑игюигпПg о1 fнеги[�оп andManageпmntfuпctions 7,91,33,12д-Сб 4,99,Ьд,159 бб 12 90 91,28i иС � ; ,54 Cv M,isceilaпeousDFfice fнpensгs 22,81,7f14,00 15,31,163•ПО Z8,',2,ВЬ! ;10 13 5M1 10 FundS from NRRПA for WorksHop 1 Согlегепге 1 Мее[ing б б0 б ОС � С': ;q 1' Гга+тпg for 5kril бevelopment 0 00 С ПО J �0 � 1С 55 б1 5alary апд Allowanгes С.Сб б Сб С ОС . 1 55 02 wages 0,9П б DO � GU �г 75 �3 Oreпirne Allowaпгes С-00 С.СО С СО � 2� S7 Од Медг�а[ ClaimS 0 бС D'С'б :� СС 5t �5 Leave Епгаshтеп[ 0 ПС С СО 0 J[1 � г: п7 �' pffiгe Rent, Гахеs апд Cuties б 0D б СО С ОС � 25 5; 17 7rave{ Eнpenses С СО С 00 и б0 � я 55 ' 3 H+nng of VeniCles б б0 С Сб 4 СС � _ 1д Pnпt;ng апд 5гаг[опагу 0 СС 0 DC 0 п0 ;5 S7 ' S глее[iпQs Expeпses С 0D П бD С С[; - �„ 5i 16 PrcFessioпal 5егvггеs го [he office 0 00 б ОС D ПО � ;[ у5 " Telephone Of}�ге 9.0П O,GO С[1•2 5: 1А Ге•ерhог,с- ReS�dentSal апд моЬilе С СО С 00 П GO � ;; 55 �9 �eh•+г le гдаiп[епапге D б0 D'СО ;1 СГ ~ • t� 2G Е�еггпг-itу Expense5 С 00 С-00 С 0[: = i5 2' Postage Екрепsе5 0 �С D �0 � ;б 7. i- Rrpaпs апд +vamtenanгe of Dffiгe Equipmen[ С Об С ОС С ОС 55 L3 iпsurariгeChafqes C.DO 0 00 0"•П 75 2� .MiscelianPO.гs OfFice Екреп;еs С-09 С Сб С 0� _ >> >7 а Гrain+ng O.i10 0 ПО J �� � а; 55 91 woiksFops апд ConFCren[es С ОС С ПС С V[: :� а3 Рго`essioпal 5ervices 0 S70 D 00 ��� � 1! у7 д4 Dthe• ЕнрепSеs С Об С ОС 0 ПО � :� 55 51 Puhiгaiions П.ОD П CD С'.:�' 55 52 ACVertSsemen[ апд РиЫiгi[у 0 ОС С ОС 0 00 � tiq `.5 g3 6аоК5 Репод�гаls апд Fudio Vпual цаг 0 00 б,Сб С[1С 16 56 С1 General Expenses С.ОО С СО 0 ��U � ;' S5 D7 LаЬогагпry Equipmeп[ б СО С Сб С Oi: а8 56 С3 СотдигеГS апд PenphCrals 0 ОС 0.00 J �0 :5 04 �хрепд гиге ап О[`'ег AsSets ❑ б9 б Об С С1С r ., 56 Г•5 1 е[hnl�al Ехатпьегs П 00 0 ОС � б0 � 71 у5 СЬ Тегhпiга; AsяsLance 0 ОС 0 CG 0 ОС :г 56 П? Hcaserrfi Ск 4CVeiopmeпt С 00 0 CD "'L� � �У �5 П8 F+�дппа',l.udtt 1 42 93,838 Сб ., СС 1 42 Ч3,83К CL' 5Ь С9 Prolect.+Aanagement Cansultan[ С DO С UП � �� � S5 �С Lqu�prгмt С СО С СС П СС � :5 56 11 irairnng !ог 5ki11 Development 0 ПС 0 DO б СП 5г 5Ь 3 Рго�сг[ �пplementation СопSиlгап's С СС С СС С ОС � :л 76 32 Dthe•s 0 б0 0 СС J С:] ','l �8 01 '_ayoratory Equipment 7,33 Э33 ;� � С� 1 3? 333 С� ЬО 58 С2 Computers апд Phenpherals Equipмen[ 'Ь,С2,7Еа СО 4,55,72� 00 7�,5М•5�1 �0 � 6' S9 П1 Ри'гhaselReпOVa[iun vf Cffiгe Агеа С СС б•,б С U•J 62 59 С7 Fu•т[..ге апд Furnish+ng оТ Che Of}�ге С:1С С СО П �П Gl 59 0? Vehic.es � СС � С� С GC � 5•t S9 Ол Equ'•pments and Na[hinery 0 DC С DC П бU G•• tiЧ C�i Coп,�uters апд Phenpnerals б Сб С СС зг 61 �]• гг,isге�lапеои5 лdvar.Ces i ипдег 5[а[г готропепгl � �С П ОС и �С� � Ь� 61 :'7 Ад�апге5 ипдег Central �отропегг i. СС С CG L' ОС !,8 63 С' Ва'.аг,се ShCet Асгоигчt 0 ОС C,DO 0;]П � 5`7 63 G2 lпсоте апд Екрепгlitиге Асгоипг С.СС С СС 0 бС TOTAL +Т�Ьд,96,7',236.93 �23,99,24,798.Сб F88,95,96.03493 I Rnnual Аггоип[ Oetail5 for Al! �PiU k � �еЫг баУап�`- � ����. � �� �. . � �,� �-�.�.:.r---- - � � i... � �. r- .;,� . � ь 'У E7r•- ' - � �� Э,� . � ' � '; 7 ��y�F � � y4�r�!?Т�1-ГIгг.►1-� п�,lry•�•а�г r�!ff��Э1 CGi�r • гiг,г• -., •�.::1,...,.. . .... . • � � � Pradhan Мап[ri Gram 5adak Yofana Liпe Неад Соде Кеад oF Accaunt 9perгing 8аlапtе о'п 15г �игиg the уеаг 7.016- C1o5ing Ваlапсе оп 31st ! К�, Apnl of УеаГ Р018 2019 75аггh of Уеаг 2019 ' S1 О8 Вапk Auгhon�a;ion �.ггоипг;$doks of PiЧi 4,Б0,86,132 43 й,38,57,98Ь G3 � 2 52 01 Cash in Ches[ 4,51,942 бП 2 n8 86? СС з 72о2 4mprestw�LhS:arf 1,ьэ,ць,о257о sa,9=,ao5-7o а 5q,01 TravelExpeпses 9,±3.25,458.99 2,'С,99,7В9 �П 1' 84,2-0,741 ЭЭ � ` 54 01 'Jata Entry Cvst=_ д,41,Э1,937-00 95 88 4.'S ОС `. 3-! 70 ЭБЗ СП г Sч СЗ Iпгегпег Cha�ges i2,09,9a2 СС �4,',а4 оо '2.5а,�8ь оо � . '•д ОЧ Naiп[епапгс of Сотпиtег 33,45.65С 5i1 3.?6 785 Сб ЗЬ 87,дi5 5" � 8 ,а cs 5tat•опегу 57,23,81С ОС t1,в1,7эп оо es Пs sлп ио ■ Э 5q Об hан PoStage Сои�сг 79,934 q6 .'G ' S2 �D ',9'�,СВЬ �Б � '�] 54 С' Telepnoпc 1,16,76Ь-О6 19,238 ОС 1 ЗЬ,UП4 П[; i1 5д 08 Ои[5оиггiпg оТ Ехегиt[оп апд АИапаg=_теп[ fипг[ions 2,47,Б53 170 2,-09,С32 00 9,96,685 00 '7 54 �5 мiscel'.апеоиs Offiгe Expertses 11,06,54,638-77 2,18,68,520 41 13.27 73.178 Ь8 � 3 Зл 1С Е�пдSfrom NRR9A for Warkshvp 1 СапfегеПсе 1lJьeetьng 5,2Э,425 00 Э5,53,93Б 00 2С,77,3Е,1 ОП 54 11 Тгэиiпg for 5kцl [1е�еlортепг � 617 Ь7.316 СО Ь7,Зг6 � . 55 0' Sа',ary апд Fllowances 71,176 00 U �0 � 'Ь 5S С2 Wages 8а,575 00 б С=' 55 03 O�ertime Al'.оwапгг.5 0-00 0.00 С UП �� � 9 55 Од мediCal Claims 9.00 D 00 D С� �Ч S5 С5 Leave Enгashment 0 00 0 ОП 0 ПО �. ;ч 11 Offxe Rent, ТахеS а�д OutieS 45,000 00 0 СО � С1 55 17 TravelExpeпSes 2,43,Эу6-Оа С 00 55 ' 3 Н�Ппg of Veп�cles 4,37,535,D0 25.4б0 С� 55 1д Pnпtingand 5tationary 5,2-0,969.00 С ПС � �� 75 ',5 Мее[ings ExPenses 0 170 D 00 П Сб ;у 15 Proless�onalServiCesго theоfГiге 2,1л,023 00 С VC 2� 55 17 Гelephcnc- Dffiгe 1,750 00 0;;П � :' S5 +6 Telephonг Residen[+аИ апд lьkvЬile б Об б Сб •.: ПС �i 5: 14 Vehiг4elьM1аiПtепаП[е 57,�80 п0 0 �0 � =у 55 2с Еlег[пигу Eнpenses ❑ OD б СП ° ОС � 55 21 Pvs[age Енрепsе5 0 00 0 00 П 00 57 7Т Repair5 апд h5am[епапге of Offiгe Fqu�pmeпt 8Б,280 б0 � С� � 1; ч: 2Э 1п5игаrсс Charges 0 Оа 0 00 0 00 55 2� Mis[ellaпeous �Гf[ге fzpen5es 5.51,Б89 DO С• )5 ?� ••: а1 Tram о.оо с ос о оС �пу �rr' ,= 55 .i wor Кshovs апд Conferences 0 00 U ПО J Пб 7= 4Э FroГessiдпal5er�ьces 1.81,99Б 00 � ПС . S7 ч4 Пгhег fнpeпses 0 00 0 00 П Dr1 � �5 5_ 71 ouhliгa:ioпs 0� С� С Сг. у5 52 ldvert�sement апд Puhlin[у 0 00 0 DO U �0 � „ :п 5? 8оонs Реподiг_a,s апд pudio Visval Nat � б0 0 бП С С: � 4 5Ь С1 Geпcral Er,pert5es 85,43,858-00 1,б1,68,893-00 1,81,12,151 GO �5 02 LаЬогагогу Equipmen[ 39,825.00 1,62.25� 00 2 Oi.O;S С� � = 7Е =3 Computers апд Peпpherals 9,85,017..06 533.00 5,87,54ч DO а•1 i6 0•5 fxpenditure Оп CrLher A55ets 2,91,522 б0 7Б,Ь77 SЮ 5 68 �99 С;; • 56 "•7 ieгhnual Examiners 0.00 0 00 П GO ;! 75 ОЬ ГecЬпiгa.Assistance 2.69,990.D0 3-2,61Э.00 3 02.ЬС3 С� � У 56 П7 Reaserch & Develvpmeпt 0.00 0.00 П ПО 56 СИ F�пanгial A�sdit 14,96,022,90 D б0 1л 95,07! С;; � :� уб 09 Ргоlег[ Мгпаgетеп[ Consultant Э, В7, З9, 775.00 11, 70, ООС.00 Э, 9й, ^Ч, "7 П0 5Е ' 0 Equtpпent 35,500 б0 0 б0 ЗЬ,50Q CL' � �` 4Ь1' i�ainingfor5kill�e�clopmcri[ 21,2500б 0-ОС 71,27000 s' 7Б 31 Ргоlегг lrnplementa[ivn Consul[ants 2,д8,23,765 DO 0 DO 2 48,25 7Ь5 СС :•' i5 7t С'thers 1,90,854 Об 2,14,197.ОС 10,OS,C51 р[; � 44 .8 С1 LaЬoratvry Equ+pment З,А5,59,9б9 DO 5,12,Б3,4Ь4,D0 8,58,23,313 СС 78 С2 Computers аг.д Phenphcrais EquipmenL 1,98,48,367 59 17.21.П57 00 2 15 69 й2б 7Ч чз 59 U1 PurгhasclReпovat+on о[ INfiгe �.геа 0 00 0 00 С Ju � �* 79 С2 Fигпi[,.ге аг,д Furmshing of the Ofiiгe 1 У,82,626,С0 3 г,Ь 6'.S СС yg 59 ОЗ vel�г�es 22,41,�17.ОС '�1,50.=30 ПО 5Ч 55 С� Equ�pmentsaпd h5achinery 1,77,252,00 7�,979 CJ � 52 �9 C�i Сотри[ers апд Phenpherals 2,ЭЬ,557 00 гБ Б•tS ОС Ь+ о1 с Mыгellлneous Advances l ипдег 5taie гомропеПг] � 5,47,338 ОЬ '�.ЗЧ ЬЗ7 �U � 5ё Ь+ U2 Адvапге5 ипде: Сеп[ral сотропепг б OS7 9 С❑ U ОС Ь' S3 С1 Ваlапсс 5heet АгСоипt 0 00 0 00 0 JП Ба 6; 01 Inгome апд Ехрепдыиге 7.�гоипt � СО � С� С С'„ � 7ртАЕ ;FaS,ax,zc,zo7 оо alo,az,ao.ass sa Fsь,на,ьо.2ьг ча TvtalBalaпгefor5ta[е: �1,1t,3B,91,443.93 �34,41,Ьа,853-50 F1,-0S,Bб,y6,29743 � � � _ _ L � т` / ` _ � :ь �-� � д � �,,,�� -�г�� -�- � � �дАс. - � г - _ ^+�. � � � , 1 - Sд+СГаСа?ry�и►�-Етг+►►�:•ьа*+lГаf (]I�гр� � �t■г F�� Raad Dвrв�ртвпt Ap�tiGyr ь �' � �� < ь up PMGSY/SCH/F57A PMGSY ADMIN FUND SCHEDULES TO BE ANNEXED WITH BALANCE SHEET NAME OF STATE: BITTAR SIGNIFICANT ACCOUNTING POLICIES >: --n. aCCOunfing policies adopted in the presentation of accounts are as under: (a) Accounting Policy (1) PMGSY accounts follow the double entry system of accounting and the formats of accounts prescribed by CGA mutatis mutandis. ii) Receipts & Payments Account, Income & Expenditure Account acid Balance Sheet are prepared in the case of Administrative Expenses Fund Account. (iji) Income from interest earned and miscellaneous rcceipts belongs to GOJ and kept under head Surplusand Reserves- U0117ation of this iricorne will be guidcd by instructions issued by MoRD / NRRDA from time to firrie, (b) Accounts o f Administrative Fund are mainta 1 ned on cash basis. (c) No depreciation is provided as assets created frorn PMGSY Fund are of the nature of senil consuniable iteiii.,, . . .... . ......... .... A, Swmtwy-cum-ErhPn,,wi-r#d Oftif MW R" Road 06 *WffWt AGWq UM, POW Page 1 of 7 NO fE(S TO ACCOUNTS Rm: Roads Development Agency is a society registered under the Societies Registration Act. The Agency . - i 1t mn Aid and assistance from Ministry of Rural- Development, Government of India and Rural Works Go\ ernment of Bihar for implementation of PMGSY. n has received following Grant from Ministry of Rural Development and NRRDA upto 31" March 2019: Detais of PMGSY Administrative fund Received from MoRD & NRRDA Fund Reccived from MoRD M.No. Letter No.& Date Amount (il Z) Remarks \.P-2014/121 2001/RC dt.28.03.2002 100,50,000 Fund released during phase 4 200/R d 9204 150,75,000 i to 7 totalling to { 502.50 3 P17024/4/2002-RC (Vol-I dt.03.09.2007 150,00,000 las do not include the share of Quality inspection 4 Pl 7024/4/2002-RC (Vol-1l) dt05.12.07 101,25,000 and monitorng dt.27.12.2007 228.00,000 Lab Equipment purchased and balance anount returned 6 P-17024/39/2007-RC DT.23.06.2009 600,00.000 Fund released is allocated P-17024/39/2007-RC DT.01.03.2013 25000,000 the ratio of 0.25 % for -~ 11 0,5% for Qualiy 8 P- I7024/39/ý2007-RC DT.01.06.20 13 500,00,000 0,05%foQuly Inspection and 1.5% for Plus 10 P-17024/39/2007-RC(Vol-1) DT 17.03.2015 1374,10,000 Fund released is allocated t 1 P-17024/4(l)2017-RC(FTS No.-353870)DT 1504,01,310 in the ratio of 0.25 % for 25.03.2017 110, 0.5 % for Quality P-17024/4(1)/2017-RC(FTSNo. 353870) dt-27.11.18 100,50000/- Inspection and 1.5% for 12 PlUs 13 P-17024/4(1)/2017-RC(353870) DT 08.02.2018 1,1,50000- 14 Transfer from Matching State Share 26.12.18 67,00,000i- i I Transfer from Matching State Share 19.04.18 100,26,7540/i Total 73,10,28,850l Iarmarked Fund Received from NRRDA Lab Equipment- World Bank 185,00,000 2 Computer & IT Equipment -World Bank 6),48,000 3 Projec Management Consultancy-World Bank 9,00,00,000 Training (ESMF & Other Trainings) 86,95,424 5 Other 15.00,000 6 For Review Meeting as on 16.08.2018 6,90,000 7 For-Review Meeting as on 29.11.2018 9,70,927 00 Total 12,65,04,351 Grand Totall 85,75.33,2011 - & Page 2 of 7 3. The ScheduleL-1 of OMMAS based Balance sheet of PMGSY Admin Fund as on 31.03.2019, whose data was put up for audit as following balances:- Sr. No. Schedule No: Li PMGSY Current Year :2018-2019 Amount (in T) I PART 1: Central Administrative Expenses Fund NIL 2 Opening Balance 57,89,44,875.11 3 Received during the month / Year 23,68,28,467.00 Total 81,57,73,342.11 4 Opening Difference 31.03.11 4,17,59.858.89 Grand Total 85,75,33,201/- The difference of ? 4,17,59,858.89 is due to the reason that while updating opening balance sheet on OMMAS on L 31.03.2011 the SRRDA and PIlUS have taken the figures of Central Administrative Expenses Fund from Audited Balance Sheet of 2010-11 which stood at I905,90,291.00. Upto 31.03.2011 SRRDA has received ? 13,30,50,000/- and spent T 4,24,59,708.89 for administrative expenses purposes. The Balance 905,90,291.11 arose was adopted as the fund balance in OMMAS "Net Amount". The difference of Z 6,99,850.00 is being identified and would be explained accounted for suitably. Lt 3- While passing accounting entries in OMMAS R & P module some PIUs /SRRDA has selected wrong account code L of expenses resulting in booking of these expenses in State administrative expenses fund expenses code. The state Balance sheet and Income and Expenditure account has been prepared after making necessary correction and its rectification in OMMAS can be made by passing TEO in subsequent period. Summary of such transaction is mentioned in table given below- It Sl. No. Accounting Accounting head/code Correct Accounting Amount (in Z) Unit (Entry Passed in) head/code 1 56.01- General Charges 54.09- Misc. office Expense 3,24,093.00 2 Arwal 56.08 -- Financial Audit 54.09- Misc. office Lxense 21,600.00 3 Biraul 56.01- General Charges 5409- Misc. office Expense 2220025.00 4 Chakia 56.01- General Charges 54.09- Misc. office Expense 2.45,000.00 5 Chakia 55.13- Hiring of Vehicle 54.09- Misc. office Expense 23,400.00 Daudnaar 56.01- General Charges 54.09- Misc. office Expense 1,28,500.00 7 Gopalganj -2 56.08 - Financial Audit 54.09- Misc. office Expense e24e500500 8 Hajipur 56.01- General Charges 54.09- Misc. office Expense 25942.00 9 Hilsa 56.01- General Charges 54.09- Misc. office Expense 69,348.00 10 Jagdispur 56.01- General Charges 54.09- Misc. office Expense 10,002.00 11 Jehariabad 56.01- General Charges 54.09- Misc. office Expense 31,8(300 12 Jehanabad 56.08 - Financial Audit 5409- Misc- office Expense __ 19,335.00 13 Jainagar 56.01- General Charges 54.09- Misc. office Exense _674423 00 14 Kahalgoan . 56.01- General Chargea 154.09- Misc. office Exnse 4,30,840.00 15 Kharagpur- 56.01- General Charges 54.09- Misc. office Expense 69, 679. 00 Tarapur . 16 Kharagpur- 56.08 - Financial Audit 54.09- Misc. office Expense 3500000 Tarapur 17 Kishangani 56.01- General Charges 54.09- 1isc OffIc Expense 779800 18 Madhepurag56.09 - \isc. o:ce Expense 49,130.00 5. 56. 01 -G eneral Charge %li,c. o"1ce E 19 Mehnar 56.01- General Charges 54 09- %lic. office Expense 1800.00 20 Manjaul 56.01- General Charges 54.09- Misc. office Expense 10.00000 Kakhari , u7 ast-F 56.01- General Chargese 54.09- Misc office Expense 64,27000 Page 3 of 7 Secr0vty-cum-EMMW^red OO Mo RVra Road DeWW*tAgenc UW, Pols 2 u7_(EasT-2) 56.08- Financial Audit 54.09- Misc. office Expense 10,0000 0 2 Navaachhiya 56.01- General Charges 54.09- Mise. office Expense 20,700,00 - Phulparas 56.01 - General Charges 54.09- Misc. office Expense 67,863 00 5 Piro 56.01- General Charges 54.09- Misc. office Expense 6,61,838,00 Piro 56.08 - Financial Audit 54.09- Misc. office Expense 14750 00J P- Pa tna 56.01- General Charges 54.09- Misc. office Expense 1,54.49,253-00 -5 Patna 56.08 - Financial Audit 54.09- Misc. office Expense 12,38.09.00 29 Pupri 56.01- General Charges 54-09- Misc, office Expense 24,645.00 30 , Purnea 56.01- General Charges 54-09- Misc, office Expense 5.24.883 00 31 Raigir 56.01- General Charges 54.09- Misc. office Expense 18000.001 32 Sherghati 56.01-- General Charges 54.09- Misc. office Expense 70,000-00 34 Saharsa 56.08 - Financial Audit 54.09- Misc. office Expense 100228.00- 35 Sapual 56.08 - Financial Audit 54.09- Misc, office Expense 32400 00 36 Siwan-2 56.01- General Charges 54.09- Misc, office Expense 1,65.610.00 37 Sapual 56.01- General Charges 54.09- Misc. office Ex ense 14,044 00 38 Tikari 56.01- General Ch4a.es .09- Misc. office Expense 1,39,222.00 -f Following Liabilities are showing adverse balances which will be rectified in next year: 4o (Amount in T) Name of Division F fMiscellaneous Statutory STATE 1 Receipts Deductions Deductions of ADMINISTRATIVE of Income- Value-Added EXPENSES FUND Tax Tax/Commercial RECEIVED BY PIU tax etc. FROM SRRDA S\RARIA -14,50,000.00 HlIIAGALPUR -600.00 12 FNIPU-1,000.00 _ . - 1A\KIA -4,770.00____________ KISilANGANJ -34M0 M AHUA -2745.00 DPIU TOTAL -23,53,072-00 1 ,AST C'HAMPARAN (MOTIHARI) -455,00 _KAT IllIAR -10,10,000.00 MANI1AR -15,788-00 S ASARAM-1 -2,305-00 SI I,AM1ARH1 -552LO0 SF AN-14502 .__ I1 KARI |-100000.00 VA\YSHI1 -2,076. 00 TOTAL_______ _ -4,813,072.00 -19,472.00.-412200 -115,822.00 5. Bank Balances are subject to reconciliation in respect of PlUs. There is a difference of T8.05,951.28 in Bank Reconciliation Statement because three P1U's has not given their Bank reconciliation statement till date. 6. Previous year figures have been re-grouped/ re-arranged where,er necessary. Page 4 of 7 Secretaryu-cm-Em wvred Oficir Nwh Rui Row Deve iwmnt Agency Bta, Pais 「컥 F- 닉∼ - 놀 ‘∼ 황 닉∼ - 첵. %W PMGSY ADMINISTRATIVE EXPENSE FUND NAME OF STATE: 13111AR LIMITATIONS OF OMMAS D--i n.: C ourse of.-Xudit the BRRDA as well as the Auditor firm have observed following matters which are mainly due of ONINIAS. In OMMAS generated Income & Expenditure Account, the accounting codes related to state expenditure heads i-e. Accounting code 55.01 to 55.53 are not linked with master sheet and impact of transactions 11) these heads are not reflected in -Income and Expenditure Account". Therefore "Income and EXPCIlditUrC Account" has been prepared oil the basis of figures of master sheet. However, NRIDA needs to look- into chis matter and resolve uch errors. I ,I) Difference exist between the figure of schedules-L3 ofbalance sheet i.e. "Deposit Repayable" and figurc of deposit repayable reported on face of balance sheet- In OMMAS generated Schedule-1-3 i.e. -Deposit Repayable to Contractors"", the arithmetic total of opening balance and fund received during the year less Refund during the year does not match with Closing balance. This is due to rion-linking of balance of sorne account head appearing in master sheet with Schedule -1-3. Schedule-1-3 of Deposit reported by ONIMAS needs to be properly linked with related accounting codes. (iii) OMMAS does not provide the dynamic tirne range selection for generation of ledger accounts. Thereforc. for scrutiny of ledger balances of one year 12 monthly ledger needs to be generated. It makes the ledger scrutiny cumbersome and non-cornparative. (iv) In Monthly Accounts & Annual Accounts reports generated by OMMAS, only [let debit or net credit balance of transactions in any account head appears and Debit Total & Credit Total does not appcar- Therefore movement of fund is not properly reflected in these reports and ledoer scrutiny and comparative analysis is not possible. In present scenari o, there is no separate login faci I ity avai lab le to v lew i n OM M AS fo r Audi to r. 4W A, ftP SecWNWUM-E rinmareff OM4( Ww Rkav Road Dsv&opmant AWry owl P" Page 7 of 7 & S(Chartered Accountants) 4X5.257. Gorekhn ath (ompoundi, Boring ( anLI Road. Parna. Bihar-80000I 11612-23N031, FinalI-krapatInaragmiaiI.comi The Additional CEO-Cum-Secretary, Bihar Rural Roads Development Agency Government of Bihar 1.0 Patna L- 1FMANAGEMENT LETTER We have audited the accompanying financial statements of the scheme Pradhan Mantri Gram Sadak Yojana-Administrative Fund of Bihar Rural Roads Development Agency (A Society Registered Under Societies Registration Act 1860). We have familiarised ourselves with the project documents, the internal guidelines and circulars applicable during the period under audit. We have also reviewed the business of the project and evaluated the accounting systems and related Internal controls of the project in order to plan and perform the audit. We have conducted audit in accordance with Auditing and Assurance Standards issued by the Institute of Chartered Accountant of India. We are communicating appropriately to those charged with governance and management deficiencies in internal control that we have identified in an audit of financial statements. We have %- obtained an understanding of internal control relevant to the audit when identifying and assessing the risks of material misstatements. We have identified deficiencies in internal control not only during this risk assessment process but also at any other stage of the audit, In particular, we shall explain that: (i) The purpose of the audit was to express an opinion on the financial statements; (ii) The audit included consideration of internal control relevant to the preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal control; (iii) The matters being reported are limited to those deficiencies that we have identified during the audit and we have concluded are of sufficient importance to merit being reported to those charged with governance. We are communicating significant deficiencies in internal control identified during the audit to those charged with governance at an appropriate level of responsibility. K AI (i) As explained to us all interest amount is considered as sources of fund allocated by Ministrv of Rural development and used for giving further authorization to PlUs, if any, as guided by the instructions/guidelines issued by the Ministry of Rural Development /NRRDA from time to time. However it has been observed that no documentary evidences regarding allocation and utilization of the same fund is available at any level so we are unable to comment on the same (ii) As explained to us PlUS are allowed to spent the fund for desired purposes on the basis of authority limit given to it. Expenditure and payment are booked in OMMAS R & P module and Utilization certificate in Form 19-A of GFR 2005 is submitted to MoRD/NRRDA on the basis of OMMAS based accounts. Therefore BRRDA does not prepares Utilization certificate on the basis of compilation of PlU wise UC. L iii) While passing accounting entries in OMMAS R & P module some PlUs 'SRRDA has sected wrong account L code of expenses resulting in booking of these expenses in State administrative expenses fund expenses code. The state Balance sheet and Income and Expenditure account has been prepared after making necessary correction and its rectification in OMMAS can be made by passing TEO in subsequent period. Suminary of such transaction is mentioned in table given below- S1. No. Accounting Accounting head/code Correct Accounting Amount Unit (Entry Passed in) head/code Arwal 56.01- General Charges 54.09- Misc office Expense 1,24,093O(j Arwal 56.08 - Financial Audit 4.09- Misc. office Fxpenw 21.60000 3 thIBiraul 56.01- General Charges54.9- Misc. office Expense 22,005.00 4 Chakia 56.01- General Charges 54.09- Misc. office Expense 2,45,000.00 5 Chakia 55.13- Hiring of Vehicle 54.09- Misc. office Expense 23,40000 L 6 Daudnagar 56.01- General Charges 54.09- Misc. office Expense _ 1.28,500.00 7 Gopalgani -2 :56.08 - Financial Audit 54.09- Misc office Expense 24,500 00 8 llajipur 56.01- General Charges 54.09- Misc. office Exp ense 25.42.00 9 t -Hilsa 156.01- General Charges 54.09- Misc. office Expense 69,348.00 10 jagdispur 56.0_1- General Charges 54.09- Misc. office Expense 10.002.00 11 khanabad 56 01- General Charges 54.09- Misc. office Expense 31,863.00 12 Jehanabad 56.08- Financial Audit 54.09- Misc. office Expense 19,335 00 13 Jainagar 56 01- General Charges 54.09- Misc. office Expense 0, 66423.04 14 Kahaleoan 56.01- General Charges 54.09- Misc. office Jxpense 4-30,840.00 15 I Kharagpur- 56.01- Gencral Charges 54.09- Misc. office Expense 69.09 00 Tarap_ur 16 Kharagpur- 56.08 - Financial Audit 54.09- Misc, office Expense 35000.00 Tharagpur- 17 Kishanganj 56.01- General Charges 54.09- Misc. office Expense 18 Madhepura 56.01- General Charges 54.09- Misc. office Expense 49.1TQ00 19 Mchnar 56 01- General Charges 54.0- Misc. office Expense 1800.00 20 Manjaul 56.01- General Charges 54.09- Misc. office Expense 10.00000 Bakhari 22 . MzEast-2) 56,08 - Financial Audit 54.09- Misc. office Ex cnse 4.0 I__ Nav,-achbiva 5 I- General Charges 54 09- Misc. office Expense . 20.000 24 PILaras -5.01- Gencral Charges 54.09- Misc. )i-ce Excen'se 67's83.000 25 7 Piroa 56.01- General Char es I 50s oftice Epen.se u.Lt4.8238.00 26 Pro 56.08 - Financial Audit 54 09- Mie tflce Expense 14750.00 27 Patna 56.01- General Charges 54 09- \lsc office Expense 1,5449253.00 28 Platnia 56 08 -Finaneil A_54t09- Mli .o:'c E=pns 12,38,209.00 2) purnp f301- General Char s 54.09- Misc office Expense 2 4.864100 30~ ~ ~ ~ ~~~~~~~~~~~~~.~ 11re.60 eca hre I'; -5ceFC 2,, 0 - F 1 Rlgir ¯ 560 eneral C ges- 54.09- Misc. office Expense 18000.00 32 Sherghafi 56.01- General Charges 54.09- Mise. office Expense 70.000.00 34 Saharsa 56.08 - Financial Audit 54.09- Mise. office Exense 10022b 00 35 _Sapl 56.08 -Financial Audit 54.09- Misc. office Expenc 32400.00 36 iSiwan-2 56.01- General Charges - 54.09- Misc. office Ex_ense _ 1,65,610.00 1 37 1 Sapual 56.01- General Charges 54.09- Mise. office Expense 14,044.00 3kari 56.0 1- General Charges 54.09- Misc. office Expense 1,39,222 1 ) Following I-iabilities are showing adverse balances which will be rectified in next year Name of Division Miscellaneous Statutory Statutory STATE f Receipts Deductions Deductions of ADMINISTRATIVE of income- Value-Added EXPENSES FUND Tax Tax/Commiercial RECEIVED BY PlU tax etc. FROM SRRDA R _ARÄ _A-14 ,50,000.00 - kCALPUR -600.00 31 MPUR -,000.00 e 11-\KIA ~~-4,770.00 ________ -.I ANGANJ -34.00 'H1 NEA -2745.00 P1L TOTAL -23,53,072.00 \ST CIJAMPARAN (MOTITIAR) --455.00- VI l IAR -10,ö,0lo00700 [ Vo t '1ANHAR -15.788.00 Ä SA JANI-1 -2,305.00 -!T \ \1ARI - 5521.00 i -14502 lKARI -100000(00 \NSIIl -2,076.00 TOTAL -4,813,072.00 19,472.00 -14502.00 -115,822.00 z- eF 巨 し 3. ent 7.Cheque 2. Aninu suffendere B3 n k issued L 8- Allotment 9, S bo rt 10. Interest Interest & 4, Allot rn e nt charRes 6. Afflount P av m erit iss_ued by Amo u nt - w Long ly En i i surFender,1 Wrongly ýSjed ijut tered in 15urrendered Debited VVFOng mýde but BRRDA but LA1101m - ýnt), r c. t C leared:- Credited by OMMAS & Debit by by Ba k -b 101 not Crediited -Credited Poole by- Entered w hank:- i jcLe _hed by BRRDA in -- -L -- il - by- B 2. nik but not Sank but but not Bank GttLer Enteriýd In Bank Debit by not ta«n in gikun in tha n Bank- OMMAS OMMAS Bank IMMAs OMMAS jLýargesj ----- - 1,626 35,8754 188 3,87,226 34S 73,752 8,397 5,196 8,220 58 563 ý34 a j,,J 15 ' 788 3,ý,982 30 3'A 3 O,ý 2 4- I ag ' 405 a',2 r ýur ast-1 7,97,267 .. ' -- - - ' - i -- -ý - -- i - 2 _ý 2,1 f -, ý,ý45 -1,623 + 8i,cý3 2,49,2,13 4 122 25, 8,7,14 (188) 39,54ý 6661 29,770 11 io^ 25G 3,03C - I u: 7, '3 1-5,555 87,368 ",,02b 2 39,6ý0 - ---------- e,B r] ýt. - 76,Uj_7 k a-3 D,,ýk;L 75 T 5 TW11 irh 12,294 5 va- wý0 90'liz 8,9ý Kari 12 3,56ý 2.gl, 4-- ~ j jur 5,44, GrandTotal 1,99,313 12,506 25,GOG 3,471 1r62,639 2,292 1,01,9437 81r053 36,93,926 3,445ý We w s K3Agency Nalanda 19.01,17 85,718.00 INT DEBIT Nalanda 19.06.18 23,107.00 INT DEBIT Udakisunganj 19.01.17 8,882.00 Udakisunganj 19.06.18 38,338.00 Udakisunganj 09.10.18 5,04,869.00 Muzaffarpur West 19.01.17 5,345.00 Alot. Surrender & debit by bank Muzaffarpur West 09.10.18 1,71,611.00 but not taken in ommas Muzaffarpur West 19.06.18 50,492.00 lNT DEBIT Bhagalpur 19.01.17 1,67,581.00 INT DEBIT 17-18 Bhagalpur 16.06.18 1,69,421.00 INT DEBLT 18-19 Bhagalpur 09.10.18 3,82,721.00 iNT DEBiT 18-19 Danapur 19.01.17 5,640.00 INT DEBIT Danapur 19.06 18 19,827.00 INT DEBIT Teghara 19.01.17 8,221.00 Techara 19.06.18 32,321.00 Teghara 09.10.18 2,78,346.00 rpur 19.06.18 11,517.00 \1 VI r-puL] r 10.09.18 4,20,947.00 SVrpur 19.01.17 5,450.00 Bikramganj 19.01.17 10,466.00 Part of Int. B 19.06.18 12,807.00 Part of int. iBikramganj 09.10.18 4,07,022.00 Part of Allot. Ch aka 19.01.17 1,870.00 Part of Int. ;C-kia 19.06.18 22,265.00 Part of int. CnaKla 09.10.18 9,743.00 Part of Int. Cz<.3 09.10.18 2,47,658.00 Part of Allot. Dladaha 19.01.17 48,075.00 mdaha 19.06.17 93,457.00 Dhliamr.daha 09.10.18 3,92,911.00 pagdishpur 19.06.18 37,913.00 jagdishpur 09.10.18 58,419.01 Läkhisarai 19.01.17 5,196.00 iLakhisarai 10.09.18 2,03,400.10 Lakhisaru 19.06.18 24,570.00 5Iwan-2 19.01.17 8,193.00 Siwan-2 19.06.18 25,277.00 Siwan-2 09.10.18 2,77,790.00 Banka-2 09.10.18 72,537.00 Beltiah 09.10.18 2,46,994.00 Narkatiaganj 09.10.18 7,298.00 Narkatiaganj 09.10.18 2,82,176.50 Buxmr 09.10.18 4,42,738.50 Pakridayal 09.10.18 2,85,300.00 Siwan-1 09.10.18 4,77,961.00 Bettiah 79 we 16.02.17 60,588.00 Bemah 2337 we 12.06.18 1,35,224.00 Manhari 10.09.18 4,97,337 00 3,66,88,817.19 Ct p?3< i -o l' Tresaury Balance (if any) For The Period of 01.04.18 to 31.03.19 Annexure-14 Name of Division Date Amount Rernark Gaya Op. Bal. 6,575.00 Kishanganj-1 Op. BaL. 16,208.00 Muzaffarpur East-1 Op. Bal, 40,294.00 Benpur Op. Bal. 20,000.00 Aurangabad Op. Bal. 41,118.00 1Beusarai Op. BaL. 16,656.00 m3 pant Op. Bal. 34,736.00 iettah Op. Bal. 560.00 , mur i bhabhua Op. Bal. 40,483.00 Karbhanga-1 Op. BaL. 1,18,840.00 C a'ganj-1 Op. Bal. 36,231.00 -3uJ Op. Bal. 46,250.00 Ha "-I Op. Bal. 20,092.00 amui Op. BaL, 52,892.00 I1ad,ubani Op. Bal. 13,125.00 tamparaniMotihari Op. Bal. 2,978.00 R~ :a Op. Bal. 22,367.00 aŽtnpur Op. Bal. 1,21,233.00 cs-a- Op. Bal. 31,458.00 S -aia-Dhaka Op. Bal. 20,000.00 arhiOp. Bal, 1,42,833.00 an,arpur Op. Bal. 16,578.00 .-narsa O p. Bal. 16,921.15 S-. e rg hati Op. Bal. 66,250.00 S,eohar Op, Ba l. 16,208.00 ajg.r Op. Ba l. 1,674.00 K Na dnda Op. Bal 75,660.00 10,38,220.15 , Secretary-cum-E mrÅ ræd Crg Blhr 1RO Rome Devek+inont~g Interest Wrongly Entered in OMMAS For The Period of 01.04.18 to 31.03.19 Annexure-15 a of Division Date Amount Remark Kishanganj-1 25.03.19 16.00 Double Entery taken in OMMAS Patna 10.02.19 6,540.00 Double Entery taken in OMMAS 'vadnJbani 30.06.11 634.00 Excess Interest Entered in OMMAS _:kan 28.02.17/ R00003 2,811.00 Excess amount entered in OMMAS 10,001.00 rRural Road Devh, nt,a ncy kha, P~t L L. L