& H /' R SHAH & CO. CHARTERED ACCOUNTA Air? 432, JASMINE, New Minal Residency, ] K Road, BHOPAL-(M.P.] - 462023 Branches : 31-KA-3;Jyoti Nagar, Jaipur-05 S-6/10,1st FJoor^DLF Phase-Ill, Gur;gaon-122001 Vyapar Bhawan, Laiji Heerji Road,Ranchi-01 Mobile Tel. Fax 08989059450/ 09887514060 07552902469/ 01412744466 E-mail [email protected][email protected]INDEPENDENT AUDITORS' REPORT To The Commissioner, Rajya Shiksha Kendra-Madhya Pradesh BHOPAL Wehaye audited ft e annexed Balance Sheet of Sarva Shteha AbHyan (SSA) Madhya Pradesh 31 S^a^d T r Registration Act MADHYA PRADESH, BHOPAL, as on 31.03.2017 and ^so Receipts and Payments account and Income & Expenditure account for the y ^ ended on that date annexed thereto, the statement of accounts are audited by independent SfrotelsPOI I r' Rave'aStte rema^47 dfatfLt of of auditedaiountsofstdlt^ctLTHe^'oSr " Management's Responsibility for the Financial Statements P' these hnancial statements that give a true and With thp ;,rr f^ncial-position and fmandal performance of the District Unit in'accordance This responsibmty includes the preTS oXi X internal control relevant to the preparation and M PAL ^ACC03 Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized
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The Commissioner,Rajya Shiksha Kendra-Madhya PradeshBHOPAL
Wehaye audited fte annexed Balance Sheet ofSarva Shteha AbHyan (SSA) Madhya Pradesh31 S^a^d T r Registration Act MADHYA PRADESH, BHOPAL, as on31.03.2017 and so Receipts and Payments account and Income & Expenditure account for they ended on that date annexed thereto, the statement of accounts are audited by independent
SfrotelsPOI I r' Rave'aStterema^47 dfatfLt of ofauditedaiountsofstdlt^ctLTHe^'oSr "Management's Responsibility for the Financial Statements
P' these hnancial statements that give a true andWith thp ;,rr f^ncial-position and fmandal performance of the District Unit in'accordance
This responsibmty includes the
preTS oXi X internal control relevant to the preparation and
M PAL
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Auditor's Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. Weconducted our audit in accordance with the Standards on Auditing issued'by the Institute ofChartered Accotmtants of India. Those standards require that we comply with ethicalrequirements and plan and perform (lie audit to obtain reasonable assurance about whether thefinancial statements are free from material misstatement.
^ audit involves performing procedures to obtain audit evidence about the amounts anddisclosures in the financial statements. The procedures selected depend on the auditor'sjudgment, including the assessment of the risks of material misstatement of the financialstatements, whether due to fraud or error. In making those risk assessments, the auditorcolliders internal control relevant to the Sarva Shisksha Abhiyan-Madhya Pradesh preparationand fair presentation of the financial statements in order to design audit procedures that ai-eappropriate in the circumstances. An audit also includes evaluating the appropriateness ofaccountmg policies used and the reasonableness of the accounting estimates made bymanagement, as well as evaluating the overall presentation of the financial statements.
We report tiiat:
1. We have obtained all tlie information and explanation which to the best of ourknowledge and belief were necessary for the purpose of our audit.
ii. These accounts have been prepared after consolidation of individual audited accounts ofeach District. These accounts and comments thereon given by the District auditors areonly consolidated by us, and the opinions expressed by the said auditors have beenrelied upon.
m. The balances mcludes under the, loans and advances and current liabilities are subject to, confirmation and consequential adjustment, if ariy arising out of reconciliation. However
m the opinion of the management the current assets, loans and advances are ofrealizable value as stated.
IV. In our opinion proper books of accounts have been maintained by thejl^rojeGt Offices sofar as appears from our examination of the books.
TuiLlier ly our observations annexed with the report in Ann&vure-A and subject to givensignificant policies-and notes on accounts, we state that
1. The Balance Sheet, Receipts & Payments, and Income & Expenditure Account annexedto the report are in agreement with the books of 'accounts.
ii. In our opinion and to the best of our iiiformatioh and according to the explanation givento us Hie 5aid Balance Sheet, InGOme,& Expenditure account and Receipts and^ymentsaccount .^ves a true and fair view. .' •
O
a) In case of Balance Sheet of the state of affairs as at 31st March 2017.%
BH PAL
ccdi35b
overb) In case of the Income and Expenditure Account, of the Excess of Expenditure
Income for the year ended as on that date and;c) In case of Receipt and Pajunent Account, of the Receipts and Payments for the year
ended 31st March 2017.
For R. Shah & Co.
Chartered Accountantsrr:-,-FRN: 5Q2010C
(CA-Atu GoyaI)\Partner
M.No. 409292
HOPAL
c.c^
'O AOC^.
Place: BhopalDate: 30.10.2017
Annexure" A
OBSERVATIONS, FORMING PART OF AUDIT REPORT OF SARVA SHIKSHAABHIYAN MADHYA PRADESH, BHOPAL FINANCIAL YEAR 2016-17
OBSERVATIONS OF SSA PROTECT
1) Fixed assets have not been physically veriHed by us. As explained, the physicalverification is carried out by the management at reasonable interval except in fewdistricts. However physical verification report and adjustment if any tlrereof, adjusted
■ in the books of accounts is not available for our verification.
2) In case of certain funds having debit balances as reduced in other liabilities,* theyrepresent expenditure incurred, which cannot be recoverable. In our opinion thisshould be treated properly according to the nature of item involved and appropriateaccounting treatment should be given in the Books of accounts.
3) In certain cases of various fund balances, other liabilities, other assets and Fixed Assets, theopening balance as per current year is not taUied with the closing balance of previous yearconsolidated audited report Necessary rectification entry should be passed.
4) It was observed that, there is a credit balance of Rs. 72,38,810.00 in suspense account,for which no clear explanation was provided in this regard by the management.
5) There exists a Bank Account imder Other Scheme Bank Balance in Central Bank of India: A/c hb: 1706 with a balance of Rs. 47,85,86,081.16 which represents DPEP fund, however,-. tlie correspondmg liability under Current Liabilities shows Credit Balance ofRs.23,71,68,702.74 only.
6)' As the utilization certificates are not furnished on ftmel)' basis, the advance given for■procurement and other activities are not settled on time. We have noticed thatobservations pertaining to previous year pointed in procurement report are still persistingat the district level.
Out of total 8 (eight) observations relating to Financial.year 2009-10 regarding procurement,■ 4(Four) observations are resolved, rest are still p.endihg'■Out of total 7 (Seven) observations . relating to Financial year 2010-11 regardmgprocurement, 4(Four) observations are resolved, rest Ure still pending. PvH
PAL
Out of total 8(Eight) observations relating to Financial year 2011-12 regarding procurement.4 (Four) observations are resolved, rest are still pending. ■
Further observations relating to Financial year 2012-13 regarding procurement, 20 (Twenty)are still pending to be rectified
Observations relating to Financial year 2013-14 regarding procurement;" 4 (Four)observations still pending to be rectified.
7) Some of the Zila Shiksha Kendra & Block offices have not fully complied with the.provision of the Income tax Act 1961, M. P. Professional Act 1995 regardingdeduction, timely deposition of deducted tax and tilling of the relevant returns.
8) Accounts of 30% PTA have been audited by Statutory Auditors and some of theobservations generally pointed out by them are as under:
a) The knowledge of the staff of PTAs in the area of accounting is very low^ and
they require proper guideline.
b)Most of the PTAs conduct cash transactions although the amount involved is
not material.
c) The/bdoks of accounts were mostly maintained in single entry system and not
closed properly.
d) In many of the PTAs Bank Reconciliatioh Statements are not prepared.
For R.Shah & Go.
Chartered Accoi^^^®]
/
For RAJYA SHIKSHA KENDRA, BHOPAL
HOPAL
^ '-"OACC^-'V
(CA. Attj
Partner
M.NO..409292
Place; Bhppal
Date: 30;10.-2017
CONTROLLER FINANCE
Finance^ControlierFt^jyd Shiksha Kendra
COMMISSIONER
Mission DireclprRajya Shikshg Kendra
Bhopal. (M.P.)
SIGNIFICANT ACCOUNTING POLICIES AND NOTES FORMING PART OF ACCOUNTSFOR THE YEAR ENDED ON 31.03.2016
1. Basis of Accounting:The Financial Statements are prepared on historical cost convention. Rajya Shiksha Kendrais following the directives and instructions issued by Government of India in respect offinancial ■ matters from time to time which inter-alia include allotment of funds, itsutilization and submission of various reports etc. Keeping in view tire objectives and natureof activities, the mission has followed Cash-System of Accounting.
2. Grant-in-aid:
The Grant-in-aid is being received from the Government of India/State Government undervarious schemes i.e. Sarva Shiksha Abhiyan from time to time. The scheme wise utilizationis incorporated in the Quarterly report as specified in the Manual on Financial Managementand Procurement.
Grants received and utilized for 2 specific schemes i.e. SSA and KGBV Scheme are shownunder fund account. The balance represents unspent grant and refundable grant and aid toGovernment of India and Government of Madhya Pradesh.
Other schemes which were already closed in previous years are shown imder otherliabilities. This amount represents unspent balance in other scheme to be refunded toGovernment of India/ Government of Madhya Pradesh.
Interest on bank accounts designated to schemes SSA and KGBV Scheme is credited toIncome and Expenditure Account and debited to respective bank account.
3 Fixed Assets:
Fixed assets are stated at cost yyhich includes all expenses incidental to acquisition. Buildingunder construction and allocation of fund to implementing agencies for construction wpfj;aie classified as Capital work in progress; Ihe Capital work hi progress is adjusted,/appropriated only on the basis of obtaining detailed technical evaluation report/completioncertificate from the implementing agency/ approved agency.
4 Depreciation
; No depreciation is charged on the Fixed Assets.
5 CpntingenGy Grants:
center for contingencies etc. have been accounted for on the basis of compiled expendituresdetails certified by District Project Coordinator.
,6 Advances to Other Department^Agencies:
Advances given to Government Departments and other agencies for expenditure areadjusted / accounting for on receipt of utilization certificate from the concerndepartment/agency.
7 Balance of DPEF;
Tie DPEP project has been terminated since Year 2002-03 and balance on account of payable/receivable is appearing in the boohs. Interest Income related to DPEP project has been
. accounted for in its unutilized account The net balance of DPEP account is being shown inthe counts. Due to stay given by MP High Court Jabalpur, the amount could not be sentto GOI.
8 NON SSA Expenditures;
; In case of aU the other agencies work done by SSA districts^ the funds received from saidagencies and expenditure (revenue/ capital) incurred on their behalf, have been netted andshown m the balance sheet.
9. Free Text Books:
Free t^ book expenses have been accounted for under "Free Text Book to all Girls, SC/STBoys (PS & MS)" to the extent of the funds allocated by the central Government under thishead and contribution from State Government has accounted as Free Text Book as per StatePolicies m State Scheme Final Accounts.
For R.Shah & Co.
Chartered Accoun^^
Gr^'(CA. Ato
Partner
M.No. 409292
Place: Bhbp^
Date: 30.10.2016
CLb
I
For RAJVA SHIKSHA KENDRA, BHOPAL
hopal
HNANCE
Finance GontrpllerRajya Stijkslia Kendrn
COMiynSSIONERMission Director
Rajya Shiksha Kehdrf^Bhopal (M.Pi)
/•
SAJRVA SBIKSHA ABHIYAN
MADHYA PKADESHbalance SHEET
AS ON 31.03.2017
, ...^LiABitrriES' (AMOUNT IN RS.)SGH 2016-17
69,976,075^83.66
3,542,580,804.78
2015^16
56,657,344,714.56
2,937,234,368.08
ASSETS
Fixed Assets
Capital Work in Progress
SCH 2016-17
5^625,395,588.53
3,935,381,814.56
2015-16
•hjnd A/C
OTHER LIABILITIES
CURRENT ASSETS
Cash
SSA
NPEGEL
KGBV
Bank Balance
SSA
NPEGEL
KGBV
Oflier Scheme
FDR
ADVANCES
AtRSK
SSA
NPEGEL
KGBV
AtZSK (DPO)SSA
NPEGEL
KGBV
Other
State Scheme
AtJPSK (Blocks)SSA
NPEGEL
KGBV
At JSK (CRCs)
AtPTA
SSA . . .
302,939.39
19,266.00
131,938.50
6,773,459,063.71
10,194,43Z67
134,467,33468
11,263,678.00
1,493,517.00
2,216,902,414.26
358;000.00
139,603,300.00
1,948,788,696.40
85,079,346.00
219,008,414.23
200,185.00
3,455,795.00
78,348,243.35
19,824,580.92
18,157,126.00
306,956,429.32
3,752347,031.34
51,743,826,556.26
3,814,114,444.99
390,152.65
19366.00
125301.50
"2,560351.153.8915,701,216.26
79387.480.54
20,060.443.95
1.493,517.00
2,138,158,88436
358.000.00
139,603,300.00
1,578,116.561.62
81,715.923.00
162,446.549.00
458,091.00
3,985,180.00
74,005,128.61
19.744,972.00
22,114,948.00
231,284,454.31
2,568374,344.13
AL
5iDACC0
V 1
. NPEGEL
KGBV
State Scheme
^82,140,704.79@ 7,417,079.00
775,800.00
190.813.181.791 .r,
775,800.00
DEPOSITS O 1,842,019.00 1.836,019.00
Other Current Assets (RSK)SSA
NPEGEL922,238,211.00
311,695.0013,656,24Z00
311,695.00
HJND.IN-TRANSrrGOVGOMP to RSKSSA
NPEGEL
KGBV_
3.991.150,000.00
f
HO to Disl.
SSA
NPEGEL
KGBV
1^009,661.50
9,969,444.00
1,307,979.00
4,979.772.00
10.897.674.00
1,900.729.00[ Dist. To Block
SSA
NPEGEL
KGBV
Girls Hostel
21,735,538.00
211,96338
24,100,430.00
1,798,000.00
22.602,600.50
8.055,104.38
36,664,038.00
948.000.00
Total (Rs.)73^8,656,188.44 by.654A79-0R9 da.
OthersQ 51,658328.91 113,752,458.00
73318,656,188.44 69,654379,082.64
For RAr^A SHIKSHA KENDRA, BHOPAL
CONTROLLER HNANCE
piJVgij^^?^ipAntrpllerDA^®iy^(^i^(sh3U/(en(fra
For R.Shah & Co.
Chartered AccountantsFinn Regn No. 5020;
D COMMISSIONER
Mission Director
Rajya Shiksha KendraBhopal(M.P.)
OPAL
ICA Atul Goya^OACCO-I^Partner
Membership No. 409292
Cash
SSA
NPEGEL
KGBV
Girls Hostel
Bank
SSA
NPEGEL
KGBV
Girls Hostel
Other Scheme
Fimdin Transit
GOItbSPO
HO to bist
.Dist To Block
^ock to Dist
Advances
SARVA SHIKSHA ABHIYANMADHYA PRADHSH
receipts & PAYMENT A/r Fnn the YEAR KNnpn ....RECEIPTS
For ILShah&Co.Chartered AccountantsFinn,R<}enNo.Bt)2010C ' ^
CA Aful iynlPartner 30^^^
Membership No. 409292
SARVA SHIKSHA ABHIYAN
MADHYA PRADESH
SCHEDULES FORMING PART OF AUDITED ACCOUNTS 2016-17
Schedule A :-Primary & Upper Primary Level _
ACTIVITV TOTAL
Upgradation of EGS to Primary Schools -
TLE for new EGS lo PS 34,819,819.00
School Contingency (Primary Schools) @ Rs. 2000/- per School ; 70,404,770.00
Salary of existing SS-III Teachers for 12 months (Rs.2800/- pm) 2,272,868,180.00
Salary of existing Gurujis @ Rs. 6250/- p.m.(SS-in) 320,493,150.00
Salary of newly appointed SS-III Teachers for 9 m (Rs.2500/- pm) 314,044,036.00
Teachers Training for Untrained PS Teachers (Maintanance of existing PS) 199,712,600.00
Teachers Grant to existing PS Teachers @ Rs. 500/- per Teacher (Teachers Contingency) 201,295,478.00
Upgradation of EGS to Primary School (for EGS opened before March 2001 -
Shiksha Karmi / Samvida Shikshak (Upgradation of EGS to Primary School) 77,382,370.00
Gurujis / SS-UI (NSDL Payment) 169,352,729.76
^ Regular Teachers 2,086,242,853.00
Head Master Salary (PS) 163,505,123.00
Teachers Training for Untrained PS Teachers 209,940,476.00
ATR PS Salary/Head Master Salary 116,459,959.00
Others 94,522,875;00
Exam Fees 78,022,531.93,
Parivar parivesh parampara 3,382,723.00
RTE fee 427,980,264.00
.
Upgradation of Primary School to Middle School -
Upgradah'on of Prinrary School to Middle School (Only Salary) 1,119,982,842.00
Salary for 2 SS-II teacher of New MS (@RsJ1500/-p.m. for3 montlis) 1,787,126,732.20
Salary for existihg'SS-II teachers of MS for 12 montlis (Rs.8500/-.pm) 3,550,826,049.60'Salary of newly appointed SS-n Teachers for 9 months (Rs.350P/- pm) 510,i65,498;60,
Aids, Appliances & Materials (Upgradation of Primary school to middle school) 5;6oil79.06Intigrated Education for Disabled Children (lED) 57,056,062.50
Training Refresher/MS Teacher's training (CRC) 32,75a255;00'Hdna'rarium of Mobile Teacher 286,8g7>450;00-
_ GuestTeacher (School Contingency) (Special.drives for out ofschool children) (NSDL) 8i,O^;9?2>O0'^luailiitaileiSaiaiV (Ouiujis) (MaliiLiiiimi(.e) - ' aai,P6iid06;06
' ATR UPS 'Saary/TBC Work sheet ' 128;835,6od.bQ:
MS r teacher 55,0^,092.00' ;
Sattellte Schools
TLE Grant to new Sdiools 6.583;127.00 -
Salary- of Teachers 94,810,338:00.
Free-Text Books (As per SSA norms) /i9,977,p59:p0 '
Mahila Padna Badna (Prerak Mahdev)Training of 10 members of DEOs, DIET. DPQ APCs, AC Tribal on Management SkiUs
19.817.073.50
543,418.00
55,341.00
162^69.08
.
269,662.00Samaveshit Training Expenses
9,200.00Total for Income And Expenditure
2,128,404,697.42
Less SPO Booking_
Net Amount for Receipts & Payment ty/c2,128,404,697.42
CRC (Jan Shiksha Kendra)
Library Books/Salary5,188,264.00
Equipments/Furniture maintaincc 12,000.00Office Contingencies (@Rs.3000/- per CRQ
18,464,027,25.Salary of CRCs 27,d8,418'00:Meeting, TA/DA @ Rs. 1000/ month per CRC . - 14,676,8i4.tf0:TLM.Grant (@1000/- per CRQ • --'-■■i 6,685448:00'Amount incurred ns per US adjustmentsHS contingencies/Ulhers 43ao'i6;O0}Total for Income And Expenditure 72,884,687^2^'Less: Expense as per UC
-
Less SPO BookingNet Amount for Receipts & Payment a/c
72,884,687.25
Management cost fZila Shiksha Kendra Cr. MTS)Equipmehts/FumitufeManagemeht-Cost for ZSKM0bilisation(Updation of VER, AWP Preparation, School ChaloTprogrMmes)
19,217,255^50.DiStfrcfleyel (Science Quiz, Sports, Mogli Utsav, Cub Biilbiil, Jumboorie)9,438>599.0bTrammg of 10 members of DEOs, DIET, DPC, APCs, AC TribH on Management Skills3,299;650;o6'Skills - , -
Mobility Support for BEO's/CACs Office 47,969,022,00Salary of Project Staff 597,082,761.00Office Contingeiicy 39,809,494.55Operation Quality 135,797,110.50Capacity Building 97,239.00BRC Building Maintanance . 4,045.00Adopts 3,108,831.00Scliool Chale hum 18,718,643.000. & M. (Corwumables, Office expenes etc.) 4,039,864.12DISE, VER etc. Printing of formets 11,668,867.25Professiorial Fees for Data Entry Operator 3,834,514.00Computer Printer, UPS, Software 2,030,411.00Computer Operator / 2,056,658.00
RTE/Promotion/Shiksha ka Haq 56,964,073.00Pratibha Parv/Gram Yojna Expenses 56,105,091.25Slesh /udice 27,732.00Evaluation /monitoring 113,922^00Management Cost for ZSK-MIS 14,451,302.00TA/DA, lED transportation 6,458,233.00
IV Smart Qass 17,754,925.00
*' Professional Fees ' 3,671,531;00
Van Sanskar ..65,363.00
Awards to teachers/teacher's motivation 14,761.00
EPF-
Bank Charges 62,954:50MIS Contingencies(SaIaiy) 5,314,319.00Others 10,590,782.00
Bed/ Ded Fee Reimbursement.
Management Cost for LEP -
Activity Based Learning (ABL) for PS Class I & II 83,140,170.00
Children's Language Improvement Programme(CLIP) for PS •-
Active Learning Methodology (ALM) for UPS 20,422,705.00Reading Cell at school 13,544,193:00PakshtaSamwardhai; Program 13,407;248''5bLiabfaiy establishment (RRRLF) l,736,44l(jd.Aaspaasklkhoj 50,923,293TpO',NRST/rst 1,103,148.00. •RTE expenses. 3,748-l58.dt] ■
Croihputer Room Renovation and Electrification625,X95;a0
C)thers
JeWfHum^ Dev. Centre for Urban DeprivedChildreh -lonbrariiim ® 1000 pm (for 2 Educational Volunteers) ' 554,"l8():()0'' •School Contingency 1,247,417:00; ■4 Training @1500/- pa for 2 E.V.s fliealth/sanitation/niitriUon/edu. For Life) l-,387,0b'5;00 : .
IVodernisation of Madarsa
F ee Text Books . ' -399,561'()6T-aining of 2 Madarsa Teachers (12 days Rs. 70/r per dayiperif^clie'r)' (Model cluster @1000 S 2i2,-^6.00 -■It3TCS, -Fimda a School / Free Text Books (Pustak mela) (Maa beti mela) (book Fair) .i7,42li88'8'.bbGramin Pustakalaya
Smart Class 1,804,872.00
Jan Siksha Yojna (Girls hostel) (Rafa Ram Mohan Lib.) -
Residential Bridge Course & Bridge Cource Material 191,328.00
Adapts Training 5Z942,878.00
Pustak Mela Expense/Honorarium to Prerak/Others 273,992.00
-
Sanitation Kit Of Urban Girls of Major Cities/School Magzines -
Monitoring / Supervision / Cost -
NRBC 384,430.00
-
Others 6,407,957.67
Prior Period Expenses -
■
Uniform (SSA) 561,028,520.31
Model Cluster - Recurring cost 130,373.00
Various AcKvities to promote Girls Edu. & Training 78,843.00
Vocational Education & Life Skill Education -
Award to School 3,949.00
8) Repair & Maintenances -
aJMaintenances of Existing PS building -
b)Maintenances of E)^isting MS building 10,782,526.00
-
Total for Income & Expenditure 1,371,531,517.64
Less: Expense as per UC
Less:: SPO Booking
Amoimt for Receipt and Payment nfc 1,371,531,517.64
Schedule G:- NPEGEL
TOTAL
Total for Income & Expenditure - .
Less:: SPO Booking
Less: Expense as per UC
Amount for Receipt and Payment sjc -
Schedule H;- KGBV
TOTAL
Recurring Costs per Annum (100 Girls)
Maintenance per girl student per month @Rs.750/- 398,789,547.23,
Stipend for girl student per month @ Rs. 50/- 24345,528.00
Personal Care 7,624;25b.0d'
Supplimentary TLM 12,588,27730'
Examination Fee 9,787;437;00';
Salaries . , 78;831-952.dd;,
1 Warden cum teacher . . Si266;?35t)P,,
4 FuILtime teachers .335o;i86:pci'
3 Part time teachere 10,557/-198.QO.
2 Supjjoft staff (Accountant/Assistant, Peon Chowkidar and Cook) I5,008;797.d0'
Vocatipnal.training/specific skill training 9,736,563.00:
Capacity Building 2,487,096.50Additional. Amount required for actual seat increase in Girls Hostel 77,250.00
Total Recurring .
Total Non recurring - 220,450.00
Add: Expenses through UC/CC-
Expenses Regarding Govt. Department■
Less:: SPO Booking
Amount for Receipt and Payment zfc 742,487,289.04
Schedule I:- STATE PROJECT OFHCE EXPENSES
STATE LEVEL EXPENDITURE (SSA)
CAPACITy BUILDING, WORKSHOP, ORIENT. MEET, MATER.CONSULTANCY & HIRING OF EXPERTS
CURRICULUM DEVELOPMENT
DOCUMENTATION & MEDIA ACTIVmES, HORDINGS,ADVERTIM
OPERATION & MAINTENANCE OF SPO
8,447,175.00
31,465,260.00
1,230,723.00
.73,463,139.00REMS
SALARY OF PROJECT STAFF
,1/059,612.00
STATE MIS/ia CELL
SPO PRATIBHA PARVA ACTIVITIES1,385,496.00
152,265.00
SSA-FREE TEXTBOOKS WORKSHOP
ADVERTISEMENT THROUGH TV/RADIO
93,458.00
936,666.00BRAILLE BOOKS
EDUSAT HUB - AMC & MAINTENANCE OF HUB
TEACHER TRAINING
STATE LEVEL ACHIEVEMENT SURVEY (SLAS)SLAS FOR CLASS 3.5 & 8
10,166,212.00
13,400.00
333,629.00
10,084,176.00
154,934,00.
SCHOOL QUALITY PROGRAMME
KGBV SPECIFIC SKILL TRAINING
SPO BOOKING FOR SSA-KGBV CAPACITY BUILDING
KGBV SPECIFIC SKILL TRAINING
LEARNING DISLEXIA PROGRAMME
SHEKSHIK SHIKSHA (MHRD)
SPO BOOKING FOR SSA-KGBV CAPACITY BUILDING
LARGE PRINT BOOKS
i,7i5,ioi;oq
(10,000.00)
1,800.00
MONITORING SUPERVISION ACTIVITIES
INTEREST ON TDS
DEVELOPMENT TEXTBOOK TO TRIBAL LANGUAGE
KGBV
Bank Charges
140,.693,046.00
:i4p,693;pM-P/j'TOTAL
/
PAL
Schedule -J
FUNDA/c
PARTICULARSTOTAL
SPO A/C
SSA
Opemng Balance68,747,783^98.66
Add Reed. During the year SSA
Grant Allotment DPO/DietSPO BOOKING
Add Received from DRC Fund
Add: Received from NTPC
Add: Inter District Adjustment ,3,410,874.00
Add Received from BRC.
STATE SCHEME
Previous year fund in transit.
GOMP20,105,605,146.00
GOI7,043,011,120.00
Add: Transfer to KGBV
■ Add; Prior period Adjustnients(304,164304.18)
Less: Fund refund to RSK
Less: Allotment/Fund transfer to SPO
Less: Refund to GOMP of 13th Finance.
L€Ss::Fund Transfer to State Scheme / NPEGELLess: Excess of Expenditure over Income
23,030,972,096.71Closing Balance
72364,674,137.77
NPEGEL
Opening Balance(3,725308,687.98)
Add: Refunded during the year(1,262,254.00)
Add:-Retum fom Blocks_
Less: Allotment.
Less: Prior Period Adjustment(242,059,54ZOO)
Less: Refund to RSK5,647.00
Less. Excess of Expenditure over Income(31,038.22)
Closmg Balance(3,484386,008.76)
KGBV
Opening BalanceL636,120,1S4.00
Add Kecd. During the year KGBV '
OldiiLAlluUilUil.
.SPO BOOKING(0.09)
Add Received from
GQI
GOMP
Others
,
Less; SPO Booking on Behalf of District-Less: Allotment (Disbursement)Less: Prior period adjustment/ Transfer to SSA
10,161,845.00Add: Prior Period Adjustment (542398.00)Less: Excess of Expenditure over Income
• 734331,05936Closing Balance
890384,951.65-
Totai;(Rs.) . , ■.69,976;075383.66
o
PAL
'S
Schedule'K
OTHER LIABILITIES
PARTICULARS TOTAL
'
Diet Fund
Opening Balance 113,738,97200Add Received during the year (1,026,394.00)Add Interest Received during the year 195,900.00
Less Realised during the year ' 1,076,040.00
111,832,438.00
OBB Fund 0
Opening Balance (2,000,330.00)Add Received during tlie year -
Add Interest Received during die year -
Less Realised / Expended during the year 59,860.00
(2,060,190.00)PMGY Fund 0
Opening Balance 1,729,915.00
Add Received during the year (RSK)-
Add:-; Fund received in SSA Prior Period-
Add Rectification Entry wrongly made 2007-08 now Corrected (653,820.00)Add Interest Received during the year
-
Less Realised / Expended during the year-
1,076,095.00
Reed. From CMO
Opening Balance 8,757,840.00
Add Received during the year (4,155,341.00)Less Realised / Expended during the year 8,750.00
4,593,749.00Reed From CEO, Zilla PanchayalOpening Balance 4,662,506.33Add Received during the year 6,106,637.00Add Interest Received during tlie yearLess: Realised / Expended during the year 1,728,803.00
9,040,340.33DPEP FUND 0
Opening Balance 60,799,50200Add: Received during the year
.
Less: Realised / Expended during the year (1,963,804.00)
62763,306.00llOi Fliiauee
0
Opening Balance 1,511,64205Add Received during tlie year (935,000.00)Add: Interest received during the year
_
Add: Rectification entry wrongly made 2007-08 now corrected_
Loss: Realised/Expended during the year_
576,64205Received from ZSK for Swachta Abhiyan,Opening Balance ' " 26,400;780.86Add Received during the year 109,787.00-Less Realised / Expended during the ypar 433,638.00
26,076,929.86Received from CEO (Mid Day Meal)
0
Opening Balance 12,599;69225-Add Received during: the year
2,948,572.05Less Refunded during the year 4,021,065:00
/ll,S27,199.'30vPayable to KGBV
• 0
Opening Balance 21,584,045.50
O
lOPAL
yp
Add Received during tl\e year9,814.00
Less Refunded during the year
21,593,859.50Earnest Money Deposit ■ ■ '
0Opening Balance
2,623,344.00Add Received during the year
527,200.00Less Refunded during the year
176,000.00
2,974,544.00Other Liabilities
0Opening Balance
132414763.8Add Received during the year - ■-7287872Less Transferred to SPO booking
15000Less Refunded during the year '3779503
125,111,891.80Educational Technology Scheme
0Opening Balance
2405715Add Received during the year32000
Less Refunded during the year0
2,437,715.00Payable to ZSS (Zilla Shikstia Samiti)0
^ Opening Balance7209317.62
Add Received during the year376596Less Realised / Expended during the year
1023551
6,562,36Z62Examination Fee
0Qpening Balance
8781872Add Received during the year0
Less Refunded during the year22074623
(13,292,751.00)Mahila Pana Badna
0Opening Balance
-3373338JAdd Received during the vear
2061021Less Realised / Expended during die year0
(1,312,317.50)
0Slate Scheme
Opening Balance129,101,439.00
Add Received during the year ~51,217,227.00Less Realised / Expended during die year4353,465.00
5SA to NPEGEL 580,189313.00<GBVtoSSA 327^92,456.00
907,781,969.001'und Allotihenls ' , .
cSA • ' , ' . .
fvJPEGEL .
KGBV
()thef Current Assets (RSK) r .-
..
SSA , • • 14,456,242.00>JPEGEL 311,695.00GBV - -•
Total 14,767,937.00.
-
<2r.
PAL
NPEGEL
KGBV
STATE SCHEME
Advance to BDA
Advance to Housing BoardAdvance to MP Ughu Udyog Nigam, Bhop^Advance to MP Text Book Corp. Ltd.Advance to KGBV Scheme
At ZSK fDPO^
SSA
Staff Advances
Advances to DIET
Advance to Others
Training Advances
Advances to Govt. DepartmentAdvance to CEO JanpadAdvance to CEO (Mid day Meal)Advance to DEO
Advances to BEO
Advance to NSS (PTA Traming)Advance to Zilla Saksharta SamitiAdv:toEERES:
Advance to PWD for buildingAdvance to KGBV Scheme
Advances to PHE for drinkinfr water fa<HtityAdvances to RBC OsJCO) (Fancli paaAdvance to Engineer (CIS Mapping)Advance to NGO for Girls HostelAdvances to Jan Shikslu KendraAdvance to ZSS
Advice to.Ma'dhrSa
Advance toS^ul
Advance for SupervisionAdvance for Mahila Bal VikasAdvance.td Prod.;ShiksHaAdvaiicttd Prinapal, 'Higher Secondary
iJSrnnflgiiirip
NPEGEL'Scheme
Advance to Project Tribal OfficerAdvance to GirU/Hostel / Primitive Tribe Hostel
ACTW Sh^dol (valiiatidn CentrelAdvance to CWSMHbslelAdvance to RGsidential TramingrCenfer.<iAdvance to PanHiayet
State Scheme --
I Advance-LUN &.DGS & DG & CRC>'^FrindpaT
Head/start GofitdigmcyRST-KERPANI":/
SEC, Pist.?E.'Gdveti^(^,Sdqety-Se6ruSamekit'ShikshafDEO SSSKiprf';:Advance to NIRMAHAGENOiFc;
Advance for Toilet Qanbhagidari) . 25,398,714.00Advance to BRC for Sd Card 67,279,000.00
%
— 1,948,788,696.40NPEGEL
.
Staff Advances 4,619,596.00OtI\er Advances (BRC) (PTA)frrainmg advance) 59,096,806.00Advance to Girls Hostel 4,456,645.00Advance to KGBV Scheme 13,053,907.00Advance to RBC and HOC 812,520.00IDS Receivable 19.00
Advance to State Scheme 3,039,853.00
85,079,346.00KGBV
-
Advance to Staff/Others/PTA 50,442,663.23Advance to RES /PWD Building 164,571,068.00Advance to SSA/NPEGEL 3,988,683:00Less :Refunded during tlie year 6,000.00
Staff Advances 21,758,584.35Other Advances 43,275,553.00Training Advances 3,554,134:00Advance to BEG 38,935.00Advance tp CEO 1,177^173:00Advance to Panchayat (Diet Level)
.
Advance to CRC (fan Shiksha Kendra) 7,090,900.00Advance to lED 969,000.00
flrEC.BT.AtlVHIItf•# ^^dVartte to padna badna' 154,307.00
Recoverable from DPC (Releasd From Block)Training Advance to DIET
Difference in Tri^ BalanceFund in TransUfPistrict to Block)Opening Balance DifferenceOtiiers
Prior Period Adjustments
Items as per^vious audited BalanceSheetSusoence A/c (Since 2008-09Difference in'Opehnirig Cash and Bank BalanceRecoverable from SPQSSA State Adjustilnent A^cFund InTfansirfPiicriqtd Block)Advance AT.PTA
DIFFERENCE IN FUND RECONCIT.ATIOM
FundiRehirned.to ZSKfDPO) from BlockfESAf
(Difference in Fund ReconcilationAdvance to Sirig^uli BlockRefund to DPO'(20d8-2009).Diff.dueVtotmauditedNPEGm.Other Scheme. •'.
Refund to Blocks (SSA) (But not recd.^By Disit.)"Funds giveh(tdSSA;frdm-NPEGEL';Funds return'froin.block to ZSKi-SSA
Prior period adjustment during finarici^ year2Q:6,-17, and Rs. 839,43;22,021.b0/- (RupeesEight-Hundred Thirty Nine Crore Pouriy Three LaR^ Twenty Two thousand andTwentyOne Only) on account of unspent bailee upto previous year ended on 31.03.2016 lyingwith the SSA Mission/ Madh'ya Pradesji/ aggregating to Rs. 3684,76/09,559.00 (RupeesThree Thous^d Six Hundred Eighty Four thousand Seventy Six Lakhs Nihe ThousandFive Hundred Fifty Nine Only)'under General head. Funds to the tune of Rs.2411/81,24,390.00 (Rupees Two Thousand FourHiindred Eleven Crores Eighty One LakhsTwenty Four Tliousand Three. Hundred Ninety Only)-has been utilized by SSA Mission,Madhya Pradesh for the piurposes for'which saidgrants were sanctioned/released.
It is further- certified thatan overall balance, of Rs. 1280,22,94,074.00 (Rupees One thousandTwo:Hundred Eighty Crores Twenty-Two .Ukhs: Ninety Four Thousand and Seventy FourOnly^ remained unutilized/unspentat the Ohd'bf the financial year 2016-17 imder Geheraihead:: Net, advances 6f Rs. 64l,28;32,795:00;,(Rupees Six Hundred Fourty .One Crores'Twenty Kght Lakhs Thirty Two Thousani, &ven Hundred Ninety Five Only) wereoutstanding ih.t &e year end. Above Net adyances has been calculated after netting of.Rs. ■995^^^;d3,^00;00 (Rupees Nine Hundred, Nixtety/Five Crores Fifty Fouf.Lakhs Thirte^-&ousand'SiX'Hundred-OnIy)'were outstanding/unsettled advances as at thfe close-of &ie'financia^'ye^ 2pi6-17.in respect of which the fequisite accounts/Utilisation certificate hadvnot been received from the implementing agencies/units, and Rs- 354,25,80/805 00Rupees Three Hundred Fifty Four Crores twenty Five Lakhs Eight Thousand EightHundred and-Five Only) outstanding liabilities , which had been aUOwed to be carriedforward.
3. Certified Uiat we have satisfied ourselves that the conditions on which the grants-in-aidwas s^ctibned have been.fully fulfilled/are being fulfilled and that we have exercised thefollowing nlfeclcs to see that the money was actually utilized for the purpose for which itwas sanctiohed:
d^bitrsed/utilized during the year to the. jmpfemeriting agencies towards Capitalexpenditure.
2. Further Rs.393^3,81,815 /- (Rupees Three Hundred Ninety Three Crores Fifty "Three-Lakhs Eighty One Thousand Eight Hundred Fifteen' Only) is outstanding towardsCapital Work in Progress for which Completion Certificate/ Utilisation Certificate has notbeen received from the implementing Agency.
3. Certified that we have satisfied ourselves that the conditions on wliidi the gr^ts^in-aidwas sectioned have been fulfiUed/are being hH'fiUed and that we have exercised'-^e^foilpydng checks to see that the money was actually utilized for the purpose for which it ■was'sanctiohed. ' ' ■ . '
Kinds bfchecks exercised:
• r *
(i)^-Audited Statement of Accoimts,(Copy enddsed)",(ii)''.|JtiHsatiohGertificate ■ ■(liij.iPrpgfessReport.