H. TOSNIWAL & Co. • • t• 'I • I' ! I AUDIT REPORT TN RESPECT OFT! POOL , To The Project Dlrector, • Meghnlny11 AIDS Control Society, Pasture HUis, (Old NEIGRIHMS) Lnwmell, Shlllong. 797001. MeghnlJ!yn We have audited the accompanying financial statements of the Meghnlityn ALDS Control Sucicty in respect of TI POOL Fund for the financial year ended 31" Mnrrh 2018. The preparations of these financial statements arc the responsibility Society's Mnnugernent. Our responsibility is to express an opinion on these finnnciol statements based on our audit. e.conducted out audit.In.accordance with Stondards _on_Auditiog.lssucd by the Institute o( Chartered Accountants of India. Those Stnndards require tlmt we plan Md perform the audit to obtain reasonable assurance about whether the financial statements arc free of material missuuemenr, An audit includes examining, on n test basis. evidence supporting the amounts, review of internal controls 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 flnancial ststernem presentation. We believe that our audit provides a reasonable basis for our opinion. The policy management of Mcghalaya AIDS Control Society' is to prepare the accompanying statements on the cash receipts end disbursements basis in conformiry with the standards prescribed by the !CAI for Cash Accounting. On this basis cash receipts ore recognized when received end cash expenditures are recognized when paid rather than when incurred. our opinion. the finaru:i11I suuements, read with observation in anoched annexure, if any, give o true and fair view of the Sources and Application oi Funds and the finnncinl position of Mcghalayn AIDS Control Society in respect of Tr POOL Fund for the year ended 31" Murch, 2018. ia accordance with consistently applied accounting standards. In addition, (n) with respect 10 rFRs, adequate supporting documentation has been maintained to support the IPRs; (h) which expenditures are eligible for financing under the Credit/Granr Agreement (o) procurement of goods and services hns been carried out as per the procurement manual issued by NACO, GOI and NGO/CBO g uidelines subject to our management letter. FORK TOSN1'VAL & CO. Cit-\ RTERJ!O ACCOUNTANTS 5\.~~o..1~~1-.oo:h: (;; \ \ CA,SHWETATOSNIWAL ••, Gt• • ,,,,: ; PARTNER ,-, :, M.NO. : JOJSU ~,,. ' i. FTRM REG. NO: 11 IOllW ~ A":'!5'/ Pl11«1: OUWAHATI DAie : 1 ~ 0,C 2!J-!\l CIJWAHATI BRANCH, IW, 1rnnt:R RESIO!!NCY. KIDIDtLNACAR, D'.I.TOU COLLEGE ROA0, 11£1,TOU, GIJWAIIATI •71t0U. I'll. (0361) 2343863 C,11: 9-051 96388 llmail: sh,..<1a.10>nlwa'®xmallcom H. TOSNIWAL & Co. ANNEXURE TO AUDIT REPORT ON Tl POOL FUND FOR F/Y. 2016-2017 I. Review of Vouchers: • System generated vouchers arc used. The supporting bills. etc. rue attached alcngwith lhe vouchers. 2. Review or Stock: • No major variance was observed on our test check. However, as on 25.10.2018, in the following few cases there wns difference between actual stock and stock as per IMS: SJ. ".'lo. Item ?\ante Qty as per CMS Qcy IIS per Excess/(Short) Physical verification 1.-- Single Blood Bog ~97~ ~50-- - (-20) 350ml 2. Gloves 1850 1750 (10()) Apan from the above expired items were found in stock In the following cases: SI No. Item Name Exnired Stoel: I. Ouadrunfe Blood Bnu 350 ml 840 bazs 2. Bunrenornhine 0.4 Ml! 700 tabs • Physical Stock verification of the Store Room items has not been done by MACS manngement during F/Y. 2017-18. 3. Review of Fixed A.:Octt-1NGOs Inter Unit Fund rnmsrer .J.700,000.00 1,694.302.41 Employtt,1 Cor .tributlon to CPF -11.s20.oo TDS (s.llll)') ·8,i00.00 E?F Conm1rution (l:mp!oy«) -12.<80.00 Ot.htr R«o ..'cric1, 26S,!17,00 166,417.00 f_,,ws... . ~!A"ll!9i!~t(R!;)··, G~ !"tom NACO to SACS ls.ll7,000.00 l s,J 17,000.00 Trailli"i 247.-169.00 Sollll')' 10,224,)69.00 Tr11vclllng E>pcn~ 691.)IO.00 Ren:. R111.s & Tues 1,070.000.00 Tdcpllone'Communk•uon Eit S81,60J.00 Need 84'Cll As.liutnnoe 1•.597.00 Comptigns IOJ.60S.OO Meeting F.>.-pcn,c, 64.489.00 O!her Rocclpu 1.170,684.00 Lntt SACS -Tl POOLFUND t • N/~co fdc,I l,ldgc o,~land, Shillnn, · 793001 I NatioMI AJO<; Control rro,«l • Ph:ssc: Ill Receipt And Payment Account For The Period From: 01-Apr-2017 To :31-Mnr-2018 17 I 12.679,?)0,00 15.019.00000 LOANS Ari) AUVANCf.S Or,<-nl•c 81.bncc 000 ?S.700.00 CURREJ-1' UJ\RII mes Jl I 10.0,Joi. I"'<' ' l'?.\\' l--- · Pr9\eel 0 uector • ---= f> CA. SIIWETA TOSNl\V;\l, t,\egna\ayo AIOS coo11ol soclell PAk"fNU< V•"-"t'II ~" Jtil.Sl t) s11111on9 rt.a;,-:' urs l'1-mi1.J !-,..-r"n \Jm111\;,,fnu" ,on 1S/10/?0t8 I?:)? }4 h11m \'?)) (l'flt ,h(-1 ....2111,n) '. ,.. "' 8 ~ .... ;;, $l 51 .lt i ~ ... ~ 8 ~ t I ~ JI i: ~ ~ .., ... 'il $ i i ~ l ~ r)\ '! ~ ~ ~ ~ = - - i:I 8 d .. ~ 8 8 ~ ~ ¾ 5 - - ~ ~ ~ .... !: ~ ;;; ~ I? ~ '"I ~ !! ,r :l "' '.:! ,. 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'• ·' ~""T.'·"i"'-n•·-:-.·,.~~ ~..,-.,,1"",":·~ ~ · ~'.,;.·,-.:· .• ;,;,~ ·J~ ·. ··g:,-.;,!,,O·••_~ : .,_, . -:.J---~..r- I .:.• -t!.''-' - _. ,-r,.,. w- • ••. ~,- -.T' -"'- ,-,,,, .,~, ....•••'l.._'.J~ ..,__,, _r.o,£._ 1il~J_,,!,'•1~•,..._,;,.:,.J~.--'--..:.,:. ...1.~ .._.. 1• -- 0 ~,1,·..;l.i. • '- ;:- ,.::~--~ , ... ~,,._.,;., .:.... - .,..,~ .. >' ,,OJ,. -~· .,., ~ •-r':~•,\ ~ --J..- ....,__;_ ...._ _ _,., ..,.,'.•,;t, ...i;..._ ·--· _ Emoloyccs Contrlbutioo to Cl'f U.00 77,51000 ms (S•l•ry)c •,5-0Q-00 8,700 00 ?9,s,:d,00 12)&0,00 El'F Co,unoution (Em• lovec>), Tocol 101.J4Q.OO 98.700.00 Tnalnlni aod Wnrbbop, S P•rc J uf'S (I •111 1h,c-1 .. 0~111) 8 8 .. ,-. 8 8 8 g 8 8 .... ;:i .!, = 1i 8 8 .... .. .. ;; 0 1 ~ u ;; ... 1i ~ 5l ,l .!< C ... '\1 .. - i C i:: ;:i rl 0 i:l g ~ .,. . ... "'I ~ '-: ,: ~ :X - JI 8 g 8 8 8 ~ 8 ~ ~ ~ .... . ~ ~ . i'! ::i ~ -~ N ; ; ·~, ... t .. 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