( ; ~ - ,~-......... - ~~~ ~~ ASSAM / ---- OF FICE OF THE MJ SS IDND I RECTOR SSA .2. O ,=, -I~ AXOM SARBA SIKSHA AB HIYAN MISSION KAHILIPARA, GUWAKA TI -781 019, AsSAH No. SS Af AudlV Annual Audii Report/2791°2009 / ~(, rfl From : Aruna Ra]orla, IAS Mission Direclor, SSA, Assam Kahillpara , Guwahatl-781019 Dated lhe 14l 11 January, 2019 Shri R.C. Meene Joint SecrelaJY(EE -I) lo the Go vt. al India, Minisuy of Human Resour ce Development Department of School Education and Uleracy Shastl i Bha wan, New Delhi-110115 Sub: Submission of Annual Audit Report of SSA, Anam for the Financial Y ear 2 017-18 _ _ _ .,,_. Si r , In Inviti ng a ref erence to Iha subject cited above, I am sendilg her ewi lh the Annual Audil Report f or lhe year 2017-18 of SSA, Assam { consolidated report of 33 (Thirty Three) Dlslricts and Slate Mlss:Qn Office) atong 1 • .;lh Soll copy In lli e form of CO f or kind needful action al your end. ~ J s s;{- I ) Enclosed : As stated above . Jx ~G) . A(___, Memo No. SSA/ AudiVAnnual Audit Report /l 79"'009/ 2 '1.. \ o] . 1L l 1. The Commssl oner & Secr etar y lo lhe Govt of Assam, Elemenlaiy Education, Govt. of Assam, ~ :._ ;:. 3/ :.- --;;- ~lspur, GuwahaU-6. 2. P.K. Rangara jan, Senior Consultant Procure:nent Untt, Technical Support Group, sar va Shiksha Abhiyan, 5" floor , Vl]aya Building, 17 Barakhamba Road, Ne w Del hi-11000 1 with a cop y of lhe consolidat ed Annual A udi! Report-2017-18 alongw ilh Soft Copy in the f orm of CO (PDF Format): Copy forwa rded f or kind informat ion to : Ycurs F aithfully, (Aruna Ra ~ a,IAS) Miss!on Directo r \.I SSA,Assam Dated the 14th January, 2019 Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized
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( ; ~ - ,~-......... - ~~~~~ ASSAM / ----
OFFICE OF THEMJSSIDNDIRECTOR SSA .2. O ,=,-I~ AXOM SARBA SIKSHA ABHIYAN MISSION
Shri R.C. Meene Joint SecrelaJY(EE-I) lo the Govt. al India, Minisuy of Human Resource Development Department of School Education and Uleracy Shastli Bhawan, New Delhi-110115
Sub: Submission of Annual Audit Report of SSA, Anam for the Financial Year 2017-18 ___ .,,_. Sir,
In Inviting a reference to Iha subject cited above, I am sendilg herewilh the Annual Audil Report for lhe year 2017-18 of SSA, Assam {consolidated report of 33 (Thirty Three) Dlslricts and Slate Mlss:Qn Office) atong 1•.;lh Soll copy In llie form of CO for kind needful action al your end.
Shiksha Abhiyan, 5" floor, Vl]aya Building, 17 Barakhamba Road, New Delhi-110001 with a copy of lhe consolidated Annual Audi! Report-2017-18 alongwilh Soft Copy in the form of CO (PDF Format):
Copy forwarded for kind information to :
Ycurs Faithfully,
(Aruna Ra~a,IAS) Miss!on Director \.ISSA,Assam
Dated the 14th January, 2019
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SlNo . Particulars Page No.
1. Checklist 1 2. Auditor's Report 2 3. Utilization Certificate 3--5 4. Consolidated Annual Financial Statement 6-7 5. Consolidated Balance Sheet 8-9 6. Consolidated Income & Expenditure Account 10-11 7. Consolidated Receipts & Payments Account 12-17 8. Schedule Forming Part of Annual Accounts 18-47 9. IUFR-I 48 '10. IUFR-ll 49 . n: IUFR-ID 50-51 12. Management Letter 52-53 13. Review Note on Procurement Audit 54 14. Annexure A : Observation of SMO ' 55-57 15. Accounting Principles & Rules 58 16. Gist. of Observations raised by District Auditors 59-61
17. Annexure-1: Observations to the Audit Report (Consolidated 62-63 Accounts) for the year 2017-18
18 . Annexure-2: Summary of Audit Compliance of Previous Years 64 till the audit of FY 2D1.7-18
19. Annexore-3 : Summary Report of Audit of SMCs 65
20. Annexure-4: Common Observations on SMC Audit 66 ,.
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Cbesk list Annexure-A
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Sr. Yes No No.
l. Utilization Certificate, scpara!Cly for cap head & General head El D expenditure 2. Independent Auditor Report/Cer1iticate El D 3. Slgnifica.nt Accounting Policies
0 D 4. Notes to Accounts attached with Financiol Statements El D . s. Financial Statcmenrs
(I) Balance steel for (SSA+KGBV) and separately for
0 D KOBV (ii) Expenditure & Income Statemenr (iii) Receipt & Payment accounts
Along with previous year data and supporting schedules. 6. Details of outstanding advances ot SPO and DPO/Sub DPO 0 D level with time period ofpendency
7. Management letter 0 D 8. Procurement certificate in the prescribed format El D 9. Gist of significant observations at SPO and DPO level (to be
comp:lcd by lead auditors) including eases of non-productioo El D of records by spending units for audit
10. Deralls of SMCs which received grant of Rs. 1 lol<h or more during the year and general observadces made by Audit~ El D regarding accounlSI records lllllintalned.
11. Pam wise complie.n.ce of previous year audit observations 0 D 12. Audited IuFR-1, II & Ill El D 13. WJ1cthcr audited accounts & audit report sent to MHRD by due D D date, if not reasons there of
14. Whether soft copy in PDF format sent to TSO for uploading on MHRD web-site EJ D
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Niranjan& Narayan Chartered Accountants
AUDITORS' REPORT
To, The Mission Director Axom Sarba Siksha Abhijan Mission Kahillpara, Guwahati- ?81019 Assam
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We have audited the attached Balance Sheet as at 31st March 2018 and the annexed Income and Expenditure Account and Receipt and Payment Account for the year ended on that date of the Axom Sarba Siksha Abhijan Mission, Kahiliparn, Guwahati, Assam. These financinl statements are the responsihllity o( the Management. Our :nisponsibllily is to express on opinion on these financial statements based on our audit. We have conducted our audit in accordance with standards on auditing generally accepted in India. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of materials misstatement. An audit includes examination on a test basis, evidences supporting the amounts and disclosures in the financial statements and, subject to our observations attached as per Annexure -A, we report that:
a) The Balance Sheet shows a true and fair view of the state of affairs of the Axom Sarba Siksha Abhijan Mission, Kahill para, Guwahati, Assam as at 31st March 2018;
b) The Iricomc and Expenditure Account shows a true and fair view of the excess of Income over Expenditure of the Axom Sarba Slksha Abhijan Mission, Kahilipara, Guwahati, Assam for the year ended on 31st Morch 2018; and
c) The Receipts and Payments Account shows a true and fair view of the financial transactions of the A.xom Sarba Slbha Abhljan Mission, Kahilipara, Guwahati, Assam for the year ended on 31st March 2018.
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' Date: 09/0172019 Place: Gtiwahati
For Niranjan & Narayan Chartered Accountnnts ~-0058995
~~ CA Sanjay Kumar Jalewala
Partner Membership No. 307995
5th Floor, Narbado Building, Chatribori Rood, Guwahoti - 78100 I Mob/le: +91-9508 I 839 TO
nd G al H &d. f SSA/KGl!Vf.'ll'EC"Rl f h t:t!llP!lonC 1c•l-r" u ~ntr • U\raptd o • . orl c:ycacen c on,, I I •• . SL Smdlon & Date ll'lgarc In llupeusJ
Gfflftallfad Tol.t A) o-,:n, B,tmce u.,.. J.ut yr Ui-17 aadlt.d uo lndudirur Advante (72J,384,927.261 17D,384,927.26)
BJ Gnnt .. lo-A.ld ftvm MHRO, GO! No. l·S/2017-EE.1' dated 28.0UOl 7 Gen. licod for SC Comooncnt) 126,?34,000.00 126734,000.00 No. 1.S/21117-EE.U dated 28.lM.21117 Gffl. Head for General ComDoncnt) 1,130,195,000.00 J,130,195,000.00 l\o. 1-5/2017-El!.H dated 28.Gl.2017( Gen. HN.d for ST Coau,onentl 209,90UXJ0.00 209,904.000.00 1'0. 1-5/2017-l!E.14 c!.1trd 13.<T/.2017 f Gen. I l••d for Gmcral Comoonent) 5~.00 5,s«.834.000.00 No.1-5/2017-EE.14 daticd 13.07.2017 (Gen.I leo.d for SC Co111 .. 6'.ll,1?0,000.CO 621,770.000.00 .. No.1-!i/2017-EE.14 dated 12.10.2017( Gen. Hnd for ST Comoonentl ,.so.000.000.00 250.0."0.000.00 No.1-S/2017-EE.14 dall!d U tD.20171 Ccn. Head for Qne-al Component) 779,800,000.00 779,800,000.00 No.1-5/2017-Eli.14 doted 27.12.2017 Gen. HCild for Genu~I Comcoomt) 44,562 600 00 '4,562,600.00 No.1-S/2017-l!l!.H d•ted 27.12.20171 Gen. 1-!Nd (or Genmil Com...,,ncnt) Ul6A12.900.00 Ul.6,{12.90000 No. t-5/2017-l!E. 14 dat«l 27.l2.2017( Ctn. H-1 for SC Com"""""ll 248.537,400.00 248,537,400.00 No.1-S/2017-EE.t, dated 15/03/2018 (Gen.Head for Gcnllnll Comi:onenl) 339,253,000.00 339,253.0.,"l!.OO No. 1-5/2017-EE.14 dated 15/03/2018 ( Gen. Hud for ST Comooncnl 300,000,000.00 300,CC-0.000.00 No. 1-5/2017-EE.14 <!Aird 15/03/2018 ( Gen. Hud for ST Co:J1oor.mt 257,121,700.00 257,1,.1.100.00 No. 1-5/2017-Eli.Jf dall!d 15/00/2018 ( Gen. Head for SC Component 28'J.VSA00.00 249,215/100.00
I G) Un&Pffil Balance (lnduding Ouht.uldlng Advances)., on 31Jn20l8•lll-f) ('153MU%J.11) {753,m823 %1)
I H) I.tu: Oabtandlnr; Advonca under Gt11trul Hud with lmplflllC!ltiJJg 7a2,t95,709.61 '102"'3,709.69 u . •. ndt1
I) u,u .... n1 Balanc,: (Cllh & Bink llal.u,cc,) u on 31.03.2017 g(C-H) (l,'56,390,532.19) fl~,532.89)
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d d .11.113.20 a r ¥ 2011 18)
t. Certifi<ed that out ol tolal 1VaU1ble fund oft 13,64.44.58,615.16 only under General HeMI during the ~ar 2017-18, whkh mdudcs t'!.2,35,84,00,(XXJ.00 only of Gron~ln-aid sanCllow:d / rclea,ed by MHIW undtt Gentral Head during the yr. 2017· 18 vlde letter uodcr rcferilllCe to Axom San•a S(lcsl\a Abhiyan Mission. A,sz,m. t 1,36,93,99,536.00 only of gmnt- in -aid anctianed and rclcascd by Govt. ol AIAm under Qneral Head, t 4.00,44,006.44 received as m~l.lnrous tteelp!& during tl,e y,,ar 2017•18 and t ('12.33,84.927.16) on na,ount of unspent ba~ o( the prcviou., >""'· a swn of 't' 13,19,63,53,43839 hu bttn utilised 111\der Gcncml HQd during the year 21Jt7-18 and that the balana, ol, (75,38,94,823.21) nnnanlng unutilised indudlng outstllndlng Adv,oo, under General Head or, 70,2A,9S)09.68.00 Ill the end of year and will be adjusted tow;i:ds the giant .fn,ald i,-y•blie durin11 th.e nm ycu 2018--19.
2..Catified that I i,,a,.., sa~ed myself that the C()Ckfitions on wh!d\ the grMt-in-alds was sanctioned have been duly fulfillcd/uc bcing fulfillcd and that I hava exerdsed the following checks to..., that the money wu actwtlly utru.,ed for the purpo6C !or whidt it WU .!alldlcxu,d.
Kinda cl d,ecksexcn:lscd.~ 1 Audlb!d Statement of AfcounlS 2 Ulilislltion Ccrtiflatr of l'N!Ylou Ycor.
We Juve verified the above statement with the bookund record$ produClld before us for our vcrifiaitfon and found the same has been drawn in acconlanca ~ subject to our obocrvatlon, In the Audit Report.
Signed In 1rmu of our report of oven ~- Fur, Nlrutjan & Na~ <l1Arter-M Accountants FRN No. 0058995
AXOM SARBA SIKSRA ABl{JJAN MISS ION l<AHil.fPARA. GUWAHATl-781019, ASSAM
UtillsaUon Certificate under Capital H•.ad In respect of SSA,IJ<GIIV/NPEGEL for Ibo, year endl!d on 31.03.2018 (F.Y. 2017- 18)
SI. Sanction &: Dale [Plg,ne In Rupoesj Capital Htad Tot.al
A) Opening B.tlance u per wt yr (16-17) audited UC (Including 2.40!,520,116.52 2,404,520,116.52 OatmndlngAdnn=J
BJ Granllf-in-Afd from MHRD, GOI 0.00 0.00 ToW(B) 0.00 0.00 q Gmttw-ln-Aid from St.tie Govt. ( State Share) o.oo 0.00 Tobi (q 0.00 0.00 D) Grand Total Receipts {DaA+B+q 2,404,520,U6.S2 2,481,520,116.52
fl) uu, Expcndl tures (including !'rlor JX!riods expenditure) 40,330.552.00 40,330,552.00 up to 3UX3.2017.
Total (E) 40~JJ0,552.00 40,3.10,552.00 F) Umpont Balance (Including Oulslandlng Advances) as on 31.IX12017 •(D
2,36t,189,5M.52 2,361,189,561.52 E)
C) Less: Outstnndlng Advanc-es under Copibll Head with Implementing '98,995,426.00 693,995,426.00 Units/ Agencies
h) thvpfflt Balance (Cult & Bank B.llances) as on 31.03.20t7 -{ F-G) l,865,1-94,138.52 l,865,194,138.52
I. Certified tha.t out of tobl nvai.lablc fund oJ? 2,40~,20,116.52 available for creation of cnpl!al 11$5<?ts In Axom S.rvn SdJr.sha Abhlyan Mmlon, Guwahati, Assam during the year 2017-18, which Includes NIL of Gr411t-ln-ald sanctionod /n,lca,oed by MHRD vidc leller no given above during the yr. 2017-18 to Axom 5.uva Swha Abruyan Mission, Assam. &'la!c share under Capital Head Nil and? 2,40;15,20,116.52 on eccount of unspent balance of the prevloes yeu, A sum off 4.00,30,552.00 wa, utilised under Capital HCAd during the yw- 2017-18 and that th.e balance oJ '( 2.35;11,89,56'1.52 remaning unutilised lnduding oul'fbmdlng Adv11noc of ? 49,89,95,426.00 at Ille end of ye.tr and wi1l be adjusted towards the grant-in-aid payable during the next year 2018-19 •
2. Certi8ed that r have satisfied mysel! that the condltlOM on whldl the grant-In-aid was sanctioned havo been duly fulfilled/are being !ulfiJJcd and the above lnfomuition are based on books of accounts and records.
Kinds of checks cxcrdsed:- 1 Audited Stat>en1entof AC'COunts 2 Utilisation Certlikatc of Previous Year.
Signed In ter111Jl of OW' rcpart of even date. For, Nlrllllan & Narayan CJwterl!d Account.Ult:, FRN No. po539~
~- \ CA Sanfay Kwnar Jalewal•
(Partner) MembershJp No. 307995
AXOM SARDA SIKSHJ\ ABHJJAN MISS ION l<Aflll lP ARA, GUW AHATI-781019, ASSAM
<.:ONSOUDATED A.'INUAL FINANC.1AL STATEMENr FOR THE YEAJt ENDED 31sr MARCH 2018
SOURCll & APPLICATION (t,!n Laa)
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Soattn (llcmpla) SSA KGBV NPECU TOTAL I ()perurut Bal.tnto (Ammcure-F,fl &c F2)
m Casi, in H.tnd (As on 01~.171 Lll 0.53 o.co 1,M (ii) C'.ash •I &nk (As on 0LOl.11) 2.790.49 236.60 0.20 3,027.29 w1 l'wtd In Tru,sit . . . . ''M Advoncu oulatandlnll 13)l)O.OO 8U2 . 13,782.42 CV) Ad\'&ncelorSwaaxh VidhyAiaya l'umshlw 2.98 . . 2.98 Total: Ol>ffllru< BallllCc 16.49LSB 319.55 0.20 16,8103 SoutCc (n«dpll
Add/(less): SurplU5 / (Deficit) b)Compulcr for the year 27,436,531.33 (1,262,593,919.660 c)Fumllure
2,523,462,020.84 2,496,167,555.51 d)Vehlde Add: Adjll5tments made al Dist
e) Equipment Level (413,120.00) {142,066.oo; Sub Total 2,523,048,900.84 2,496.025,489.st f) Land & Building
Cloiing Ba Lance C/F 2,523,0CS,900M 2,496,02.5,489.51 (.Ht; Sale/Scr.ip
Sub Total
CURRlrNT UABIT.ITlES: B ,..URRENT ASSET~ Govt Deduction D-1 61,121,341.29 167,719,()93.29 Security Depo.•it/EMD B-2 32,064,495.00 41,469,613.00 a) Fund t/f to other funds, SD, PP
Exp5.
Other U,bWtics B 44,428.213.00 4,297,172.00
Sub Total 137,61"°'9.29 Zl3,485,87U!I Sub Total
C/F 2.660,662.950.13 2,709,511,36'/ .80 vr
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8/F 2.660,662.950.13 2.709,511,367.80 8/F
~!.OSJN!:E !!A!.4N("J;<:: a) Cash at Banlc b)whinHond c) Fund in T nmsit SMO & Distmts A/c
Sub Tota.I
lJNADIUSI.liQ ~DV At';Klllz; a) SSA b) l<GBV c) NPEGEL
Sub Tot&!
TOTAL 2,660,662,950.13 2.?09,511,367.80 TOTAL Notes to Accounts:- Refer Schedule I< Schedules A to J for part of the Balance Sheet and final accounts.
Signed in ll!nn.< nf our report o( rven da~
For, Nln.ojan &: Nar.,y•n Chaittn,d Accountants PRN No. C05899S
CA 5.uljay Kwnu J&!cwda {Partner) Manbcqhip No. 307995
PAYMllNT S --· --· - 11n-1f,.., F F...iA?ol!itme at Dll:ttia Ancf 1) Cash at ll.anJc 302.729,US.77 155,156,605.15 . .. .... , . b) Cuh In Hand 163,918.17 164,747.17 0 of New Schoolo () UNdjustcd Adva,,cu l.373,24:1,,155.60 Z13Q.1134.326.60 Capl!al Expenditure Fund in T ra.nsit (SMO & District) . 1.219,771,!80.00 Revenue Ex"""dlt11Ie
Resid<mtial S<hool1 for ,peciirc ca~ ol SabTotal 1,6.11,135,1895' 3.509,0V .ss&.92 chilclrm
B/F 15,603.067 ,424.?l 1M57,790,643.30 '/J/f Tra!nln• C.pil&l~e lte\c'fflUO l!,r,,.,,ditnre 'Aadcmk Suppo:t through Blodr; ROOUIN Ce URC C&p!tal l!xpctdJturo ~vertue nx-..litw,, Aadanlt Support through Om~r Re,-.., Otnten Capital £,rpmclit= Revenue .. twu Com pater Aided !!dun Hon In UPS under IMonllcm Capital &pondltu:N! ~enue l'!xr*,lflturc Ubnrio, In School, C..pilill Expenditure R.r,,,,,,uc, Expc:ndJturo Al\"NUAL GRAms Teachm1 C-.c.1nl Capital F..-~ndlwn: R-u• Exllcr.ditm-e Schoolo.mt C•pll&l ~tun RA:vcnue E>m<tn:llmn,
R"""11Ch, Enlw,lloa, Moaltonnt &: Supavislc
CopllAI l:q,endltutt Revenue ~, l\11'1:
Malnfc,""" Grant C.pital &pmcU!Qfe RcvelN<I llxl>cnditm,,
ltet.lvfd f1'0lll Covt of As.wn (Corl. boy, en G Tnno(cm,d !o Ow, book of GOA Sh..- of Ge FTB) r.;o,000.000.00 750.0SS.OOO.OO Categor)' bo)'11 WfO o( FI'Bs
Rc<civcd from C-,ovt oC As- (fc.idll!Q G Tralnlns) 100.C00,000.CO C.00 Tr.ar.siomd toCuh beokGOA T••cl11::1:'elnln1
U(Q..127.00 Coal•-· IU7l,l!06Jl0 Cob•••• I I '.251,169.llO H.lllwadl I •-!~717.IXI Hald 13,:'I0:.467.llO ....... 6.67).76&.IE ~CM] l62Ul11.00 nm.111.00 l<oamtp I R I =~ K.ut,i AfWIQII. 16.13318300 ~:: 12.%!7 .848.oo
25.179.26:WJ LAW- 1(.005.J'-'.lll) M>lall 1.375.318.00 1A61.37S.m I 87..wJ)O ldc=•OO I 21 "'55632 CXJ
~ I :IU"'-00.llO 1~00 911,~. V711.l'5.00 Sacl-·· IIU5U96,00
1 Capital Expenditure of Civil WoTks Construction of SMCs ls reflected in .. .Income & Eiq,encliture Account due lo the reason that assets, on which sucli expenditure i:; i.ncu.ned, are not owned by the District. Therefore, no Assets as such arc created in the Balance Sheet against this Capital Expe~diture. Although it is capital in nature, but due lo the above reason cited, it has been directly expensed out in the revenue account.
2. Utilization Certifkat-e: Opening balances of Utilization Certificate further classified as General Category, SC Category and ST Category hosed on data certified by management
Frequency: Bi-annual/ Anuual 'uplo date of Receipt' For the Half Year/ Financial year ending on 31Sf MARCH 2018
TUFR.-m
(Rs. in Lakh.s)
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SL Ralf year ended No Expmdltute by activity (Current reporting Plnmcl&I Yeu till date
Mriod) 1 Opening of New Schools 0.00 - 2 Residential Schools for specific ca~gory of children 26.33 69.85 3 Residential Hostel for specific category of children o.oo 10.61 4 Tran.sport/ Escort Facility 0.00 - 5 Spccinl Training for mainstreaming of Out-of-school
1,011.35 4,115.75 Children 6 Free Text Book 425.70 3,151.46 7 Provision of 2 sets of Uniform 0.00 14,945.15 8 Teaching Leaming Equlpment (TLE) 0.00 - 9 ENHANCING QUAUIY t-{ew Teachers Salary -41,181.33 87,371.41 10 Teachers Training 658.69 1,677.26
11 Academic Support through Block Resource Centre/ 1,054.27 4,689.69 URC
12 l\cademlc Support through Clustet Resource Centers 105.66 362.50
13 Computer Aided F.ducation In UPS under 383.04 422..31 Innovation
14 Libraries in Schools 0.00 - 15 Teachers Grant 0.00 . 16 School Grant 2,824.49 2,960.82 17 Research. EvalW1tiOJ1, Monitoring &Supervision 0.00 - 18 Mainl:c.nance Grant 0.00 - 19 Interventions for CWSN 255.02 1,517.90 20 Innovation Head up to Rs, 50 lakh per district 0.00 282.56 21 SMC/PRI Training 5.96 541.69 22 Civil Wor.ks Construction 0.00 380.69 23 LEARNING ENI-IA.i'\lCEMENT PROC. 0.00 ffi,1-1 & Al ~,268.70 24 PROJECT' MANAGEMENT COST 1,974.21 llf~ .19
25 Community Mobilisation Activities ( up to 0.5%) - 202.96 26 Community Trainnlng - 'O Trainnlng of educational Adminlslta tor
This is to certify that we hm test checked the procurement procedure for goods, work and services followed by the Axom Sarba Siksha Abhiyan MJssion, Assam, and based on the audit of the records for the year 2017-18, we are satisfied that the procurement procedure prescribed in the manual on Financial Management and Procurement under SSA has been followed, except and otherwise if mentioned in the Auditors Report attached herewith.
SI. No. Details Deviations Amount involved (Declared as Mis -Procurement)
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. - ' Dated: 09/01/2019 Place: Guwahati
For Nlranjan &: Narayan Chartered Accountants
FRN No. 0058995
Sclh* CA Sillljay Kumar Jalewala
Partner Mem No 307995
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Niranjan& Narayan Chartered Accountants
.Al\'NEXURE u A": OBSERVATIONS OF ST ATP. ~USSION OFFICE FORMING PART OF A-UOIT REPORT FOR THE F.Y. 2017-18 f
1. Deficiency in Books Maintenance! En&ies reianng to Punjab National Bank (A/c No. 1907000101289190) and Axis ank (tq No. 915010005985519) were passed in Ledger folio column of the cash book. As informed, there Is no separate column in cash book for these accounts. We strongly suggest maintenance of separate cash book for these bank accounts.
Entries relating to State Bank of India (CPF Account) (A/c No. 35786259959) were passed in Cash column of the cash book. As informed, there is no separate column in cash book for the Bank account. We strongly suggest maintenance of separate cash book for the bank account
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_ [t has been observed that fund relating to several schemes having dilleient cash book and '____),different funding agencies are kept in a single bank acc~ght lead to diversion / of fund from one scheme to another and uneven allocation 'of interest accrued...o.n the
. unspent balance.State Bank of India"(A/c IS!o.,10821415714) has funds relating to the following schemes in addition to S.5A: a. PMGY b. Sajaldhara c. Scholarship d. Infrastructure Development e. Academic Calender f. MahilaSamata g. NCERT Royalty h. Nirma!Vidhyalay i. FTB j. Teachers Tracking k. Gunotsav
We strongly suggest maintenance offund from various agencies separately in different bank accounts.
2. Error of Omission, Bank Transaction, Bank Reconciliation: a. Stale cheques appearing in the BRS as on 31/03/2018. These cheques need to be
reversed/reissued al the earliest so that cash book balance reflects true position of account.
b. We recommend preparation of BRS on a monilily basis with regular follow u~ reconciled transactions. 'jf 7 ~
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• W,IIATI i ~.~ ·--r-N~" S'h Floor, Narbodo Building, Chafribari Road, Guwohoti - 78100 I Mobile: +91-95 - -
Niranjan& Narayan Chartered Accountants
.. c. Stale Cheques of Rs. 33,42,719/- appearing in Balance Sheet were not reversed. SMO should trace tnis amount and pass reversal entries in the books of account et the earliest,
d. An amount of Rs. 79,73,589.00 appears in the Bank Reconciliation Statement of State Bank of India (CPF Account) (A/c No. 3.>786259959) as "Dlfference.amount against received from District and payment to CPF office as on 31.03.2018". The details of same were not provided during the course of audit.
3. Wrong booking of Expenditure/Expenditure not supported by UCs, Outstanding advances; a. There are large outstanding advances pertaining to 2013-14 and other years, this need
to be adjusted at the earliest. b. An amount of Rs. 3,33,534..00 was advance of various districts, refunded directly to
SMO b}'. various parties, the same is shown as liability in the books of SMO. It should be passed on to concerned district for reduction of advance.
4. Internal Audit/Internal Control System: In our opinion, the internal control procedures with respect to the transactions at SMO needs to be improved significantly like focus on cloud based computerized accounting, regular updating of various registers. The reports and suggestions of Concurrent Audit should be tuenup on timely basis for necessary correction so as to make it effective.A brief summary report mentioning systematic issues and action taken on internal audit objections should be submitted after concurrent audit of every quarter.
S. Financial Irregularities, Misappropriation, Diversion of Funds: No such Irregularities were noticed during the course of audit
6. Other Issues: a. Lower Deduction of Statutory Dues:
SSA/Nazarat/warehouse/109'1/2017 Assam Stale Warehousing Corporation issues bills i e t against whkh...TDS is liable to be deducted. The said party submitted a certificate under section 197 (1)/195 of the Income Tax Act, 1%1 issued by ITO. The said certificate exempts payment made by SSA .to Assam State Warehousing Corporation for the period 21/'17 /17 to 31/03/18 upto a total amount of Rs. 2 lakhs. The limit shall be taken as earlier of two- completion of period or exhaust of limit of Rs. 200000, beyond which tax should be deducted as usual. However in every bill TDS is deducted on bill amount less Rs. 2 Lacs. Thus there baa been uni::ler deduction of TDS from the said party,
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Niranjan& Narayan Chartered Accountants
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period, from the receipt of the fund, till date, certain transfers were made to AGVB A/ c and fhe remaining amount inclui:iing interest totaling to Rs. 14,78,646.00 has been transferred to SSA Main Account on 30/11/2017. Agnln ano her amount of ..Rs. 3,29,83,500.00 was received from Assam Power Distribution Co. Ltd. Vide letter no. CGM(PP&:D)/ APOCL/Tech'39/LP&UP School/2014/170 dated 07 /04/14 for electrification of LP&TJP Schools under annual plan 2012--13. The same amount was deposited by-opening a separate bank account no. 33761170926 with SBI PBB Ganeshguri Branch. No expenditure was incurred &om the said amount till date. As on 30/11/2017, llie amount aiongwith interest totaling toRs. 3,80,88,141.00 was transferred to SSA Main Account. The said total amount of Rs. 3,95,66,787.00 should be utilized for the purpose for which it was granted or shall be refunded back to the granting authority .
The accounting principles and rules followed by the Mission on preparation of financial statements are as follows:
i) The financial statements are prepared in historical cost conventions under cash system. Henc~pendilures under activities may contain prior period expenditures, andJiabilities at year.end have not been recognized.
ii) Depreciation of fixed assets has not been provided for as per guidelines of MHRDinFMP .
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iii) Grants released for SMCs (Capital as well as Recurring), Teachers and others are accounted for as expenditure under the program as soon as the same are released.
iv) Materials purchased under various heads other than 'tixed assets are charged directly on Income and Expenditure Account and no dosing stock of materials at year ena have been accounted for.
v) Civil Works grants released to SMCs are treated as advances and has been charged to the concerned Activity-head in the Income and Expenditure Account on receipts of utilization certificate from the SMCs.
vi) Apportionment of expenditure on behalf of Districts and Sub-Districts has been made by SMO on basis of allocation in AWB & P.
vii) The expenditures made by SSA, Assam under the Head Project Management and Civil Works are as per PAB allocation.
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Dated: 09/01/2019 Place: Guwahati
For Niranjan & Narayan Chartered Accounlant5
FRN No. 005899S
5-k\~~ CA Sanjay Kumar Jalewala
Partner Mem No 307995
GIST OF OBSERVATIONS RAISED BY THE DISTRICT AUDITORS FORMING PART OF THE AUDIT REPORT FOR 'IBE YEAR 2017-18
BAI<SA:
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Th bill procurement procedure of CRCCs was not found to be satisfactory. The key issues observed were:
a Bills are procured at a later date from the vendors at the time of submission to the respective BMO resulting in a series of consecutive Bill Serial Numbers with wide date gaps.
b. Bills are also noticed to 6e self-drawn OT manually tampered by the CR<;:Cs. Blank bills are also doubted to obtain from the vendors.
c. Bill Serial Numbers are not in sync with the bill dates. The same is clarified when various bills of a particular vendor issued to various CRCCs is analysed in together. Eg. Bill No 1 being issued on 10/04/2016, but Bill No. 2 is already issued on 1/4/2016.
d. Incomplete or improper vouchers like Missing Date, Missing Signature, Signature and Contents in varied inks, altered dates etc are widely prcvclant issues to be resolved.
DARRANG:
Tender for Vehicle Hiring: A notice inviting Tender was called on 13/10/2017 vide Memo No. SSA/DA/Bsslt/Tender/63/16/1144-49 Dt 13/10/2017. Three quotations were received for supply of vehicle from the under mentioned parties:
a. Ayubur Rahman; b. M/ s Star Enterprise; and c. Suzat Enterprise
While verifying the documents submitted alongwith the quotations by the above parties, many irregularities are observed in respect of Ayubur Rahman and Suzat !Enterprise:
Name of Par Suzat Enterprise 1. Tender Application as well as other documents are signed and
sealed by Ikram Hussain as proprietor of Suzat Enterprise, but the PAN Card bearing PA.l\l No ABQFS3661N of SUZAT ENTERPRISE attest with the quotation relatesto Part:netship Firm
Suzat Enterprise and Ayubur Rahman
The !TR V sulmiitted for AY 2017-18 for both the firm appear to be forged. We come to the conclusion because of following ~on- 1. Gross TotalJncome in both the returns.is Rs 134177 /- and date
of submission of both returns are 6/10/2017 2. E-filing::Acknqy,.,l~dgement No of both the. returns are also
same 48417564006101 . ,
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On the basis of above, we recommend that the agreement with £he above two parties should be immediately discontinued and both the parties should be black listed from participating in any future tender.
There were serious adverse observations agalrisfM/ s Suzat En~rise in the audit report of FY 2016-17 also, but we fail to understand, how the same firm is selected for FY 2017-18.
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No Adjustment of advances to Parties/ Agencies is made from llie FY 201)3:2004 and as result huge amount has accumulated and is lying in the balance sheet.
HAILAKANDI:
WRONG BOOKING OF EXPE.~DITURF/EXP ENDITURE NOT SUPPORTED BY U/CS, OUTSTANDING ADVANCES :- Long pending outstanding Advances to various parties since F.Y. 2010-11 were observed. As observed and informed to us by the management, an expenditure of Rs, 3)5-9,48,773/- under head "Civil works" has lieen booked in current financial year 2017-18 adjusting advances granted during previous financial year on the basis of utilisation certificate submitted by concern Head master & Jwtior engineer of the
. (,\ SMCs or utilisation report submitted by concern TRP /WSTP of the SMCs. However,
1 ~') .<a advance amount of Rs. 6;33,86,732/- is still lying unadjusted as on 31.03.2018. lO. . v'
iii),~ J' HOJAI:
The statutory compliances relating to deposits of TDS &: filing of TDS returns, CPP Deducted & Deposited & Professional Tax Deducted & Deposited etc have been checked and verified by us. There were delay in submission of TDS Returns, Deposit of CPF & Deposit of Professional Tax as mentioned below.
(a) Delav in TDS . t. Period Section Amount ffis.} Due Date Date of
Moreover, TDS return for the period covered under audit, were not available for verification
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KARBI ANGLONG: Monitoring and Supervision (Hirjng of Vehicle) a. No tender luisbeen Invited for hiring of vehicles during the financial.year 2017-
18. b. Private vehicles are being used for hiring vehicle which are not registered as
commercial vehicles or Taxi and the concerned earner is also unregistered. c. Certain coses wnere hiring vehicle bills.are paid on reimbursement oasis to the
users (emEloyees) where they used the car for SSA's duty instead of providing vehicle l>y the districts to the users(employees).
d. Moreover, in some cases, in log sheet opening and closing meter reading is not written and a lump sum amount is paid.
NALABARI: a. Vouchers ha'c-c-v~e~n~o·t-· been certified by the JE, whether the quality and quantity of
the material was as per the specification or not, b. No completion certificate of the ACR/ Toilet/NSB/HMR of any school has been
made available for our verification.
·., SONITPUR:
' On verification of Statement of advance, Activity wise, we observed that an amount of '{ 5,44,78,042/ • is lying-as unadjusted advance relating to Advance by SMO on
·. · \I\ behalf of districts which includes a carry overof ~6,98,78,217 / -from the years 2002-
~ ·cf' 03. ,t).., SOUTII SALMARA:
The District being New have not applied for TAN registration which should be applied immediately
The following are our observations on various matters relating to the accounts and financial statements (Consolidated Accounts) for the financial yeat.2017-18 of the Axom Sarba Siksha Abhijan Mission, forming part of the Audit Report.
1. Consolidation of Accounts of SMO and Districts: The consolidations of accounts of the SMO and District Offices have been done from the Audited Final Accounts for the year 2017-18. Consolidation of accounts is being done in Excel program and opening balances are being brought forward from previous year's Audited Balance Sheet etc. The accounts of 33 Districts and State Mission Office are incorporated in the Consolidated Accounts of the Mission.
2. Statutory Audit Report of SMO: The observations in Statutory Audit Report of State Mission Office for the year under audit conducted by us is appended to the State Mission Office Accounts and should be considered while considering the Consolidated Accounts for the year ended 31/03/2018.
3. Statutory Audit Reports of Districts: While considering the Consolidated Accounts of the Axom Sarba Siksha Abhijan Mission, the observations made by the Statutory Auditors in the District Offices for the year under audit 2017-18 should also be considered, since these are not audited by us, but we have considered the District Audit Reports, and significant audit observations are mentioned as Consolidated Observations of the relevant Districts.
4. Summary Report of Compliance of audit observations in the Statutory Audit Reports of earlier years up to 2016-17: The SMO had entrusted Statutory Auditors of Districts Offices to look into compliance of audit observations in the Statutory Audit Reports of earlier years and accordingly prepared summary report of the same. As per the summary report, out of 17LNos. of audit observations outstanding against all the Districts & SMO, 34 Nos. have been.dropped and the balance 137 Nos. are outstanding up to the year 2016-17. The summary report is attached herewith as per Annexure 2. The concerned units should take more efforts for
, settlement of outstanding audit observations at the earliest.
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5. Summary Report of SMC's covered under Statutory Audit during the year 2017-18: The Mlssion Office has prepared a summary report of SMC audits covered under Statutory Audit fur the year 2017-18, which is attached as Annexure 3 herewith. As per the report, out of 4050 Nos. of SMCs targeted to be covered, audit of 4035 Nos. of SMCs have been achieved at School Level. The common observations in SMC Audits are attached herewith as Annexnre 4 •
Common Observations on SMC audit covered m1der Statptmy Audit for the Financial Year 2017-18
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Vouchers, cash book, expenditme iltal:l!ment are not properly-authenticated. Vouchers have not been certified by the JE, whether the quality and !11,IBnlity of the material was us per the specification or not. Comelction certificate of the ACR/ Toilct/NSB/HMR of school not available. In some of the cases Revenue Stamp has not been affixed on payment made in excess at.Rs. SOOOL •• Stoclc Registet PL.building materials was not maintained by the SMCs. Labour payment/ Wage register has not been maintained.