CONSOLIDATED ANNUAL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2018 STATE-RAJASTHAN SSA KGBV By:- Jethani & Associates Chartered Accountants Jaipur JETI-lANI &AsSOCIATES Chartered Ac.:countants UTILISATION CERTIFICATE IN RESPECT OF THE GRANT-IN-AID (GIA) RELEASED TO SARVA SHIKSHA ABHIYAN (SSA) JAIPUR, DURING THE YEAR 2017-18 FOR IMPLEMENTATION OF SSA AND KGBV IN THE STATE OF RAJASTHAN GENERAL HEAD (in lacs) 5NO. SSA KGBV TOTAL Govt. Of India,Ministry of HRD Department of 1 Education, New Delhi for SSA& KGBV (2017-18) 194852.30 0.00 194852.30 2 State Govt.Grant(2017-18) 341666.13 0.00 34166613 3 13th Finance (2017-18) 0.00 0.00 0.00 4 Advance outstanding (opening balance) 9177.99 9177.99 5 Unspent balance(opening balance) 16233.64 16233,64 6 Interest Income 1310.23 111.60 1421.83 7 Other Miscellaneous Receipts 276.98 105.04 382.02 TOTAL 563517.27 216.64 563733.91 8 Fund Utilized/Amount Spent (SSA/KGBV) 533639.61 7812.44 541452.05 9 Total Expenditure 541452 05 BALANCE UNSPENT 22281.86 ADVANCES 7930.88 BALANCE UNSPENT AS ON 31ST MARCH 2018 14350.98 1. Certified that out of Rs. 194852.30 Lacs (Rupees One Lac Ninety Four thousand Eight hundred Fifty Two Lacs &Thirty thousand Only) of grant in aid sanctioned during the year 2017-18 in favour of R.C.E.E. vide Ministry of Human Resource Development, Department of School Education & Literacy vide Letter No. noted against each and Rs.341666.13 Lacs (Rupecs liree Lac Forty One Thousand Six Hundred Sixty Six Lacs & Thirteen Thousand ony) received as actual State share from the State Government vide Letter No.s noted against each. and Rs. Nil Towards 13th Finance Commission Award for 2017-18,and Rs. 1421.83 Lacs (RuipeesOne thousand Four Hundred Twenty One Lacs&Eighty Three thousand only) on account of interest earned & Rs. 382.02 (RupeesThree Hundred Eighty Two Lacs &Two Thousand only) on account of other receipts, & Rs. 16233.64 (RupeesSixteen Thousand Two Hundred Thirty Three lacs and Sixty Four thousand only) on account of unspent balance of previous vear& Rs. 9177.99 (Rupees Nine Thousand One Hundred Seventy Seven Lacs & Ninety Nine Thousand only) on account of advances of previous year, a sum of Rs. 541452.05 (RupeesFive lacs Forty One thousand Four hundredFifty Twolacs &Five thousand only) has been utilized for the purpose for which it was sanctioned and that a balance of Rs._12281.86(Rs. Twenty Two thousand Two hundred Eighty One Lacs &Eighty Six thousand Only) remaining unutilizcd at the end of the year out of which Rs. 7930.88 (Rs. Seven Thousand Nine Hundred Thirty Lacs &Eighty Eight Thousand) will be adjusted towards the grants in aid payable during the next year 2018-19. Office: 454, Bees Dukai, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314506944.E-niaii-jethanica@agmai.coin Other Offices: KOTA, JHALAWAR JE171-IAN I ACSSOCIATES Chartered Accountants 2. It is also certified that out of amount of Rs. Nil shown as unutilized, accounts for an amount of Rs. Nil are not yet to be received from the implementing units/agencies. 3. Certified that I/we have satisfied my/our self that the conditions on which the grant in aid was sanctioned has been fully fulfilled and that I/we have exercised the following checks to see that the money that was actually utilized for the purpose for which it was sanctioned. Note:- Details regarding Excess release by GOR PARTICULARS AMOUNT During the year 2017-18 GOI released 198,973.00 GOR Share as per G01 release 132,648.67 Actual release by GOR 341,666.13 Excess Funds release by GOR 209,017.46 Excess release by GOR upto 31/03/2017 282,860.60 Total Excess release by GOR upto 31/03/2018 491,878.06 Kinds of Checks Exercised 1. Audited Statement of Account 2. Utilization Certificate 3. Progress Report For M/s Jetbani& Associates Chartered Accountants FRN NO. 10749C (CA UMESH KUMA HAiET8Al COMMISSIONER Rajasthan Council of Elementary Education, Partner M. No. 400485 Place: Jaipur Date: 29th Oct. 2018 Counter Signed by- P 5 cretarV Dept of School a t/ & Language Govt. of Raj an, Jaipur Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314506944.E-maii-jethanica(ai_gmaii.com Other Offices: KOTA, JHALAWAR JEI-IAN 1 &L AS SOC IAT ES Chartered Accountants UTILISATION CERTIFICATE IN RESPECT OF THE GRANT-IN-AID (GIA) RELEASED TO SARVA SHIKSHA ABHIYAN (SSA), JAIPUR DURING THE YEAR 2017-18 FOR IMPLEMENTATION OF SSA AND KGBV IN THE STATE OF RAJASTHAN CAPITAL HEAD (in lacs) S.NO. SSA KGBV TOTAL Govt. Of India,Ministry of HRD Department of 1 Education,New Delhi for SSA& KGBV (2017-18) 4120.70 0.00 4120.70 2 STATE GOVT. Grant(2017-18) 0.00 000 0.00 3 13th Finance (2017-18) 0.00 0.00 0.00 Advance Outstanding (opening balance as per last 4 year's certificate) 7564.96 0.00 7564.96 Unspent balance from UCs (Opening Balance as 5 per last year's certificate) -4728.63 0.00 -472863 TOTAL 6957.03 0.00 6957.03 Less:Fund Utilized/Amount Spent (SSA/KGBV) 7594.15 379-30 7973,45 BALANCE UNSPENT -1016.42 ADVANCES 5538.74 BALANCE UNSPENT AS ON 31ST MARCH 2018 0.00 0.00 -6555.16 L Certified that out of Rs.4120.70 Lacs(Rupees Four thousand One hundred And Twenty Lacs& Seventy ThousandOnly) of grant in aid sanctioned during the year 2017-18 in favour of R.C.E.E. vide Ministry of Human Resource Development. Department of School Education & Literacy vide Letter No. noted against each and Rs. Nil received as actual State share from the Government of Rajasthan vide Letter No.s noted against each,and Rs. Nil Towards 13th Finance Commission Award for 2017-18, Rs7564.96 Lacs (Rupees Seven Thousand Five Hundred SixtyFour Lacs &Ninety Six Thousand Only) as Opening Advance balance of Previous yeai & Rs. -4728.63 Lacs (Rupees Negative Four ThousandSeven Hundred Twenty Eight Lacs &Sixty Three Thousand only) as Unspent balance of Previous year, a sum of Rs.7973.45 Lacs(Total Exp. as per Books) (Rs. Seven thousand Nine Hundred Seventy Three lacs &Forty Five thousand only) has been utilized for the purpose for which it was sanctioned and that a balance of Rs.-1016.42 Lacs(Rs. Negative One Thousand Sixteen Lacs&Forty Two thousand Only) remaining unutilized at the end of the year. Rs. 5538.74 (Rs. Five Thousand Five Hundred Thirty Eight Lacs & Seventy Four Thousand only) has been given as advance and will be adjusted from the grants in aid payable during the next year 2018-19. Office: 454, Bees Dikan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778. Mob.-9314506944.E-maii-jethanicaqi®gmail.coI Other Offices: KOTA, JI-ALAWAR ( Q/W- JETHAN1 it ASSOCIATES Chartered Accountants 2. It is also certified that out of amount of Rs. Nil shown as unutilized, accounts for an amount of Rs. Nil are not yet to be received from the implementing units/agencies. 3. Certified that I/we have satisfied my/our self that the conditions on which the grant in aid was sanctioned has been fully fulfilled and that 1/we have exercised the following checks to see that the money that was actually utilized for the purpose for which it was sanctioned. Note:- An amount of Rs. -6555.16 Lacs (Rs. Six Thousand Five Hundred Fifty Five Lacs &Sixteen Thousand only) will be meet out from the grant in aid payable during the next year 2018-1 9. Kinds of Checks Exercised: 1. Audited Statement of Account 2. Utilization Certificate 3. Progress Report For Ms Jethani& Associates Chartered Accountants ) FRN NO.10749C (CA UM HKUMA JETHANI) COMMISSIONER Rajasthan Council of Elementary Education, Partner M. No. 400485 Place: Jaipur Date: 29th Oct. 2018 Counter Signed by- Pr- Se etary Dept. of School E c ' n & Language Govt. of Raja an, Jaipur Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Pi-141-3917778.Mob.-9314506944.E-maiI-jethani ®gnmail.com Other Offices: KOTA, JHALAWAR jETHAN 1 & ASSOCIATES Chartered Accountants AUDITOR'S CERTIFICATE We have verified the above statement with the books and record produced before us our verification and found the same have been drawn in accordance herewith. For M/s Jethani& Associates Chartered Accountants FRN NO. 10749C (CA UMESH KUMAR JETHANI) Partner M. No. 400485 Place: Jaipur Date: 29th Oct. 2018 Office: 454, Bees Dukani, Adarsh Nagar, JAIPUR 302004 Ph- 141-3917778. Mob.-93 14506944. 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Annexurc-M CONSOLIDATED ANNUAL FMANCIAL STATEMENT Ra, In Laco STATE:RAJASTHAN ýE-ÅRENDING 31 MARCH 2018 ýOURCE & APPLICA7ICNI KG13 OPENING BALANCE C:ash ýr Hand 0.660 c251-, a! Bank 17 3,058.730 7'ý11d' MT.11 1 66114 - Ajý 9 nces TOTAL SGURCE(RECEIPT) 25 2b3 89 3,059.2= Fupus Recei,,eci treirn ý,0ýt cf [nd,a - iq5 ý78-89 3594.111 Func- Reý'-iveö rrnm State, Gejt 270106 8 2396.074 111 60 10 " TOTAL. k 266Å2- 4 t AP P I I C AT. 0 N X P E 4< D ITU R E) it-ý4uDJNG SPILL EXPENDiTUR -w-ý OVER SSA ýE INCURRED SavinglEXP. SSA 14 Jil, il, 7,594-15 6.421 547,ý5'.17 477,039,20 cji; hnc; teg 317,13 175.67 141-96 for,,pecýý c ý7atcgory of chiidren 412 43 178.39 234A8 1,9-6.66 1.302-04 2766) 1ý Dr RTE 12,4 -, 3 -41 12,453,4 l- - i ng Qf 00 5 c 11i6 25 44.40 4 7 i 15 I R 1,276.28 21 7. T-:,. ýýur Li-rfý Fg E 1111 ment ýTLE) - 4,50 T- 4,774.41 2 ,467.62 2,306.79 ERC 11,58015 6,3ý2 37 5,227.38 676,28 62149 5179 in J,- under innovat;on 1,6513 00 1, 1,b7 338.13 7.91 75 5'fper'4i5iQ;j & 5,717,38 %1',1 !ýu 1,ý I ýFM fýt,ýe) 60 M ä I-IT" 1, I,t 4, 1 ý' 7 3 ? 1ý 3 4s 1,3 50 Lac per District 4)`11 45 TM---P 71 ý ý 1, 2 2-19 0 841ý1,8 Ma cost (Disthet) 121.35 3.79 12,147,77 6 2 5,9ý LEP 13,157-2R 4,688.72 8 471.56 Cojilrrlui ýv PAobilizatier, tivilles 3 291,82 97 6, 2 2 - 2,31-60 rcost (stare) I 134 59 1, 4 76 4,7 3,758.12 1 21,.44 ý,1 _joTA 3,9 3 -- tk 649,425,50 115,339.97 CLOSING BALANCý- MJ3V CaV' ir, Har-i 2 25,9107ý25 "ýjv 4 r50 12 q i -fo T -AL 00 1 5 1 GRAND TOTAL AS PC r Clir report ýDf everi datezj annexed heteta For lethani & Assecij tes FOR r ru--,5', w,,4 CQUNCI I Of LLENIENTARY EDUf-A7J ON CharteredAccountartts (CA UMESH KUMÄR JETHÅNýý (JUTf BHARDWAJ) (PR. RAJESH SHARMA) PARTNER CONTROLLER FINANCE COMMISIONIR M.NO. 400485 FRN NO. 10749C Place- Jaipur Date:Zgllolzoig COMPONENT WISE DETAILS OF ACTIVITYWs WPE NpNDTUR E IN SA 2017-113 SR.N NAM OF CTIVTY AP&B 0 c71 0 PONENT( COMPONENT( CMPCINENT( 1TOTAL 2017- 2 Teacher,Snjar (Actual) 5,a55.15 5,0.8 1310 1,2.7 7521 Re s 547,55.17 339,003,57 uL44.6 5661.9 477,rj39)20_ 317.63 120.67 31.32 23.68 17567 Resucential hostel for specific category of 4 ch[ldren 412.43 122.51 31.80 24.04 178.35 5 Transport Escort Facilty 1,57866 894.37 23215 175 51 130204 S Reimbursement of Fee against R TE 12A53.41 8,55425 2,220.44 167872 12,453 42 7 Speicial Traning for Mainstrearning at OOSC 516.25 30.50 792 5.99 4440 8 Free text books (For SC & ST only) 1,284,21 687,99 58829 1.28 9 Teacher Learnmg Eqpment (TLE 600.80 08 2 10 Teac,r irain n 4,774-41 1695.01 439,98 332.64 2.46 - A-- demic 5UPPrt lhrgh BR1580.25 4.363.78 1,132.72 856.37 6.352.87 12 Acadeic LupportthroughCRc 676.28 428.27 111.17 84.05 623. Cornputer Alded Educatoon in UPS under 3650.00 90112 233.91 176.84 1,311.87 34150 240.35 62.39 47.17 349.91 15 Teacher Grant 1234.14 795.90 206.59 156.9 1,158.68 16 5 rnr5,914.91 3,927.27 1,019.41 770.70 5717.38 Research Ealuation Supervision & 17 Monitor1ig REM5) (State 1305.60 30.30 7.86 5 95 4410 18 Mantenance Granan4t9 0 1 , 0 7 636.18 165.13 124.85 .926.16 19 Mtervention for CW5N 2,009.70 L104.87 286.79 21.82 L608.48 20 ILnocafion Head up to 50 Lac per Disuict 1,650.00 334.14 86.73 65 57 486 45 21 SMC/PRI TrainIn8 1,220.90 578.08 150.05 113.45 84L58 22 Managernent Cost (District) 18,383.70 8,344.30 2,165.95 1,637.52 12,147.77 13,16728 3,220.68 836.00 632.04 688.72 24 CoMUniurty Mob1ation activities 3,291.82 670,56 174.06 159 976 22 25 Mana ement Cost (State) 5,234.59 1014.18 263.25 199.03 1476,A7 28,98991 5626.91 1,460.59 ,104 25 8191 75 T A P54426.7i As per our report of even dated annexed hereto For Jethani & Associates Chartered ACCountants FOR RAJASTHAN COUNCIL OF ELE NTARY EDUCATION (CA UMES KUMAR JETHANI) (JYoTI BHARDWAJ) (DR. RAJESH SHARMA) PARTNER CONTROLLER fINANCE COMMISSIONER M.NO. 400485 FRN NO. 10749C Place: Jaipur Date: 29/10/2018 JET-I-iAN I & ASSOCIATES Chartered Accountants FMR-I SUMMARY BUDGET ANALYSIS (ENTIRE PROGRAMME) AS PER AUDITED EXPENDITURE FOR THE FINANCIAL YEAR 01.04.2017 TO 31.03,2018 (In Lacs) 1 2 3 4 5 _ 6 Estimated Name of State: Opening Released by Released by Audited AWP&B for Next Rajasthan AWP&B Balance GOI GOR Expenditures F.Y 2018-19 RAJASTHAN - SSA 655,775-56 25,26389 195,378.89 339,27006 541,233.76 391 123,58 KGBV 8,989.91 3,059.59 3,594.11 2,396.07 8,191.74 18,426.62 TOTAL 664,765.47 28,323.48 198,973.00 341,666.13 549,425.50 409,55020 TOTAL SINCE BEGINNING _ _2,008_160_69 1,836,403.39 3,779,469.75 AS PER REPORT OF EVEN DATE ANNEXED HERE TO For M/s Jethani& AssociatesFor Rajasthan Council of Elementary Education Chartered Accountants FRN NO. 10749C (CA Umesh Kumar Jethani) (Jyoti Bhardwaj) (Dr. Rajesh Sharma) Partner Controller Finance Commissioner M. No. 400485 Place: Jaipur Date: 29th Oct. 2018 Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314506944.E-maii-jethanica?gmail.com Other Offices:KOTA, JHALAWAR JETI-AN I & ASSOCIATES Chartered Accountants FMR-II AXPENDITURE REPORT SUMMARY 88A- RAJASTHAN FOR THE FINANCIAL YEAR 1.04.2017 TO 31.0312018 (in Lacs) Releases for Interest & Expenditure a ate Openi Bal year r F.Y. 2017- AWP&B For 2018 SSA 2,6.9 534,648.95 1587.202738 541,233,76 391.123.58 KGBV __ 3,059.58 5, 990.19 216.6439749 8191.74 18,426-62 TOTAkL 28,323,47 540,639.14 11,803-85 549,425.50 409,550 20 AS PER REORT OF EVEN DATE ANNEXED HERE TO For M/s Jethani& AssociatesFor Rajasthan Council of Elementary Education Chartered Accountants FRN NO.10749C (CA Umesh Kumar Jethani) (Jyoti Bhardwaj) (Dr. Rajesh Sharma) Partner Controller Finance Commissioner M. No. 400485 Place: Jaipur Date: 29th Oct. 2018 Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778. Mob.-9314506944.E-mail-jethanica@grnai.coM Other Offices: KOTA, JH1ALAWAR JETHANI &AssoCIATES ChCarcred Accountants FMR-III ACTIVITy EXPEDTn1URE STATEMENT OF SSA (AS PER AUDITE FOR THE YEAR ENDED) ON 31.03.2018 01.04.2017 TO 31-03,2018 SR. 1NO. EXPENDITURE BY ACTIVITY SSA 2 Teacher Tr 758,214,694 47,703,919,940 3 Re d tiaI s chool for specif c catego ry of ch iI dre n 4 _22 _an ent hoste for specfc category of chren1778 17,834,983 5 Transport Escort Fac 1ty4- 6 Reimbursement of Fee against RTE 13,0,537 ------------ -1,245,341,501 7 Spec ialI Tra in ing for Ma instreaming of OOSC 8 Re 4,440,467 8t,127,628,050 9 Teacher Learnng Equi pment (TLE) o 450,000 10 leacer traning 246,761,92 11 CadmCsuPPort through BRC 2025 - - - - - - - - - - - - - - - -635,286,671 12 fcademic suppor t through CRC 13 Cmputr A62,348,730 13- 41 - puerAidd8 duton in3 UPSOnde Innvatin 131,186,839ajjc0 14 Libraries'--- -i131,186,839 15 TahrGat34,990.888 16 Scool rant115,868,446 1_ ~Research Evaluation Supervison&57,361 -17 Monitor ing (REMS) (State)4,145 18 Maintenance Grant 19 92,615,588 20 160,848,240 21 SMC/RoTatinina pto5aerDsrc 48,645,319 21 SM/PRITrai)ing84,158,186 22 -Management Cost (District)-" ,1,7,9 23 -LE1476P9 24 Comumt 1 5468,872,147 254 97,621,744 TOTMaLaeetCs Sae 147,646,546 ... 54,123,376,828 AS PER REPORT OF EVEN DATE ANNEXED HERE TO For M/s Jethani& AssociatesFor Rajasthan Council of Elementary Education Chartered Accountants FRN NO. 10749C (CA Urnesh Kuir!4 n) (Jyt o filardwaj) (Dr. Rajesh Sarma) Partner Controller Finance Commnis'sioner M. No. 400485 Place: Jaipu r Date: 29th Oct. 2018 Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314-506944.Ei'-mail-jethanica@4gmail.comI Other Offices: KOTA, JI1AL,AWVAR JETHAN i & ASSOCIATES Chartered Accountants INDEPENDENT AUDITORS' REPORT To. The Commissioner, Sarva Shiksha Abbiyan Raasthan Council of Elementary Education Jaipur. Rajasthan Report on the Financial Statements We have audited the attached Balance Sheet as at 31 march 2018, Receipt & Payment A/c and Income & Expenditure Account for the project period 01-04-2017 to 3 1-03-2018 of' SARVA SIIKSHA ABHUYAN, State Project Office, Dr. S. Radha Krishnan Shiksha Sankul, Jaipur. 33 District Offices, Block Offices, 1/3' of the SMC having grant over Rs. I Lac. The financial Statements are subject to the comments made in the Management Note, Accounting policies & notes and our separate observations for the year 2017-18. Management responsibility for the Consolidated Financial Statements The management of Sarva Shiksha Abhiyan is responsible with respect to preparation & presentation of these financial statements that give true & fair view of the Consolidated Receipt & Payment Account, Consolidated Income & Expenditure Account for the year 2017-18, Consolidated Balance Sheet as on 31.03.2018 of Sarva Shiksha Abhiyan. This responsibility also includes the maintenance of adequate accounting records in accordance with the Manual on -inancial Management & Procurement, Ministry of Human Resource Development. Government of India, for ensuring the correctness, accuracy & completeness of the accounting records, for preventing & detecting Frauds & Other Irregularities, selection & application of appropriate accounting policies, making estimates & judgments that are reasonable and prudent, design, implementation & maintenance of adequate Internal Controls relevant to the prepaLration & presentation of Financial Statements that give True & Fair view and are free from any material misstatements. Auditor's responsibility Our responsibility is to express an opinion on these Consolidated Financial Statements bsid on our observation of books of accounts, imancial statements & our Audit for the year 2017-18. We conduct our audit in accordance with the Standards on Auditing issued by The Institute of Chartered Accountants of India. Those Standards requires that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance that financial statements are free from any material misstatements. Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314506944.E-rnail-jethanica_gmail.com Other Offices: KOTA, JHALAWAR JEXHAN i & ASSOCIATES Chartered Accountants An Audit procedures selected depends on the auditor's judgment, including the assessment of risk of material missiatements of the Consolidated Financial Statements whether due to Fraud or error. In making those risk assessments, the auditor consider Internal financial control relevant to the preparation of the Financial statements that give true & fair view in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on whether Rajasthan council of Elementary Education has in place an adequate internal financial control system over financial reporting & effectiveness of such control. An auditor also in the process of auditing may rely on Internal Audit reports being carried out to express his opinion on the genuineness & fairness of the Financial Statements. We are of the opinion that the audit evidence that we have obtained during audit is sufficient & appropriate to provide a basis for our audit opinion on the financial statements. Basis for Qualified Opinion I. Based on our Statutory Audit of Sarva Shiksha Abbiyan for the year 2017-18, we hereby comment and invite attention to: 1. ADVANCES: i. As stated in Note No. 5 of 'Accounting policies & Notes'the advances of revenue or Capital expenditure are directly debited to the expenditure account or capital account as the case may be, without awaiting for the Utilization Certificate received against those advances for Civil Works, TLM, TLE, SFG, Repair & Maintenance etc. in DPO's as required to be done as per manual on Financial Management & Procurement issued by Ministry of Human Resource Development, Government of India.The utilization certificates are presently being aggregated and the overall effect is given in the consolidated balance sheet of State Project office, thereby in order to align the accounting of advances as per norms of MHRD. ii. Party wise Ledger Control system in respect of advances is not properly maintained at some DPO's & Block Level.However in certain cases ledger of advances are maintained. In view of the same, party wise verification of advance outstanding is not possible. iii. As regards transfer of funds from the State project office to the DPO's, the amount transferred to the DPO's in the earlier years are not adjusted/accounted for in the books of State Project Office, resulting into the huge debit balances of Districts in the SPO Books as on the date of Balance sheet i.e. 31" March 2018. In the absence of adjustments of DPC balances, it is not possible to arrive on the figures of actual receivables by SPO from the Districts;consequently the consolidated Balance Sheet as on 3 1" March 2018 does not represent the books of accounts of State Project Office. Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 P1h-141-3917778.Mob.-9314506944.E-mail-jethanica(a)gmail.com Other Offices: KOTA, JHALAWAR JE T-HAN I &ASSOCIATEs Chartered Accountants The Balance Sheet & Income & Expenditure accounts are compiled on the basis of Receipt & Payment account for the year & Last year audited Balance Sheet. It is suggested that expenditure incurred on various heads of SSA of previous years should be adjusted against the receivable amount from DPC's. 2. INTERNAL CONTROLS: i. As stated in Note No. 8 of Management Note to SSA', the internal control existent within the RCEE, District offices, Blocks & School Management Committee etc seems to be insufficient looking to the nature & size of operations. Consequently the accuracy & proprietary of transactions, the extent to which assets, expenditures, income etc. are accounted for & safeguarded and the level of compliance with SSA financial norms, which falls within the purview of Internal Audit, is to be verified by the Internal Auditors. As informed to us, the management has during the year carried out internal audit by the firms of Chartered Accountants. However as reported, the Internal audit report for the year 2015-16 was completed. It was also noticed that Internal Audit work for the financial year 2016-17 & 2017-18 is given to a Chartered Accountant firm in the financial year 2018-19, lor which the internal audit is going on. It is suggested that the updated report on pendency of Internal Audit Para/observations to be compiled so that the pendency can be reduced. ii. During the course of audit it was observed that some Districts, Block offices are making payments to the placement agency without deducting TDS as per the rules of Income Tax Act. Hence it is impracticable to quantify the effect of such TDS on the Consolidated Financial Statements. 3. FIXED ASSETS: i. The Fixed assets being Civil works of Sarva Shiksha Abbiyan as appearing in the books of accounts are under compilation in the Fixed asset register of the Sarva Shiksha Abhiyan as the same is recorded in Measurement Book (MB). ii. No Depreciation has been charged on Fixed Assets during the year. For want of exact details of each & every items of Fixed Assets, it is impracticable to quantify the effect of aforesaid on the Consolidated Financial Statements. Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Nob.-9314506944.E-mail-jethanica@gmail.com Other Offices:-KOTA, JHALAWVAR JETHAN I & ASSOCIATES Chartered Accountants 4. BANK BALANCE: As stated in Note No. 12 of 'Management Note to SSA' State Project Office, DPC, Block Offices, SMC's have maintained more than one Bank account while as per Manual on Financial Management & Procurement of Ministry of Human Resource Development, Government of India, only one saving bank account should be opened for each Major Component of SSA. It is also noticed that as per Sanction issued by Ministry of Human Resource Development, Government of India, it is clearly written at Point No. 6 sub clause (ii) that State Implementing Society (SIS) shall keep the amounts sanctioned for SSA & KGBV under separate bank accounts & maintain separate accounts for its disbursement & expenditure under each, as per rules. But GOI is only giving the amount in SSA head and not separately for KGBV. It is therefore suggested that any extra account should be closed & only two Bank accounts one for SSA & KGBV each should be operated at SPO & Lower levels to comply with the conditions. It has also been noticed that as per Sanction issued by Ministry of Human Resource Development, Government of India, it is clearly written at Point No. 4 that State & UT's have been requested to take necessary action for opening up of Joint Signatory savings bank account from the FY 2017-18 onwards for SC, ST & General Component separately for General and Capital head. As communicated by the management SPO has requested to MHRD that it would not be possible/suitable to open the separate bank accounts for SC, ST & General Component. Hence the separate accounts for the said Component could not be opened in the FY 2017-18. However in compliance of point no. 5 of Sanctions issued by Ministry of human Resource Development, Government of India, the SIS has started transferring funds to DPC's throughProject Financial Management System (PFMS). Also the Teachers Salary is being paid through treasury by Integrated Financial Management System(JFMS). ii. As stated in Note No. 13 of 'Management Note to SSA' Bank reconciliation Statements for some Districts, Blocks, SMC's are not maintained properly & in some cases BRS contains old un reconciled, unadjusted differences or entries. Further Balances with banks are subject to adjustments of huge amount of unidentified, issued/deposited outstanding cheques which are being shown in the BRS since last many years. Pending proper adjustments/verificationIreconciliation of these outstanding cheques appearing in BRS, the possible impact of the same on the Financial Statements of SSA could not be ascertained. Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314506944.E-mail-jethanicagmail.com Other Offices: KOTA, JHALAWAR JETH-AN I & ASSOCIAT-ES Chartered Accountants iii. In some districts, instances were found where due to non maintenance of separate Bank accounts for SSA funds, some miscellaneous deposits from other schemes like MLA LAD, Zila parishad etcare received & expended in/from the same SSA account. In the absence of the separate bank accounts, it is difficult to segregate theamount received/expended on behalf of other schemes & its corresponding impact on Financial Statements. However based on the receipt & payment account received from the Districts, the amount has been separately shown as "Other Schemes" in the Consolidated Financial Statements. iv. Unutilized Cash or Bank Balance as on 31.03.2018 of the School Manamnent Committee (SMC's)/some of the blocks/KGBV are not considered & compiled by some District Project Offices, However the said balance unspent by SMC's are in the nature of Cash & Bank Balance & should be considered as Closing cash & bank balances of SMC's rather than treating the same as advance unutilized. 5. SCHOOL MANAGEMENT COMMITTEES (SMC'S) i. It was observed during audit that Bank reconciliation statements were not available in respect of Bank accounts of several SMC's. Bank Interest in not accounted for in the Cash book in soie cases thereby resulting in the differences in Cash book balance & Bank balances. Also since most of the SMC's are having single Bank account, the amount received from other scheme like Mid day Meal (MDM) is also received in SSA Bank a/c. hence Bank reconciliation is difficult at SMC level. ii. Some cases of non production of financial records by the SMC's. iii. Weak Internal Control in respect of transactions of SMC's iv. Reconciliation of funds sent by DPC offices to SMC's has not been carried out regularly & properly. 6. Instances of Misappropriation of Funds: L. As stated in Note No. 16 of 'Management Note to SSA', various fraudulent activities at some Districts of Rajasthan & specifically at Dungarpur, frauds were reported involving transfer of Government funds to the personal accounts of emplo.ees. In District Dungarpur, fraud total of Rs. 9102489/- (interim amount) (as per Last year Audit report) was detected for FY 2006-07 to 31.07.2015 by Directorate of Inspection Department, Rajasthan Jaipur. Investigation was conducted from 10.08.2015 to 15.01.2016. As reported in the said report, fraud of said amount was Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Nob.-9314506944.E-nail-jethanica)gmail.com Other Offices:KOTA, JIJALAWAR j ET I-I AN I &. As so ciAr Es Chartered Accountants detected on the basis of vouchers provided by the bank. Total amount of Rs. 9102489/- was transferred by Cashier Amrit Lal Raut from different bank accounts of DPO Dungarpur in his personal & other accounts. As informed to us, charge sheets have been issued to the accused. The matter is under investigation by Police. The FIR has been lodged. As per the Special Audit report having no. Letter no. 6(4) education-5/201 8 dated 10/05/2018, the further fraud amounted to Rs. 1808098/- is being confirmed for the period from 2006-07 to 31.07.2015. However as per the updated report, the amount of Rs. 126724/- has been recovered from other accounts. The disciplinary action against involved employees is proposed & under consideration at various levels. Consequently, we are unable to comment on the effect of fraud on the Consolidated Financial Statements of the Current year & also of earlier years & resultantly the expenditures of Sana Shiksha Abhiyan are overstated to that extent. 7. STATUTORY DUES/LIABILITIES i. Specific attention is required with regard to Government/Statutory liabilities i.e.TDS etc. in SPO & some other Districts where in either the TDS is not deducted, deducted & not deposited, deposited but after due date, also TDS return was not submitted resulting into the Traces demand at TAN No. of Districts, Block offices & even SPO. It is suggested that a separate exercise to be initiated to close/rectify the Traces Demand at District level & SPO level to avoid any recoveries by Income Tax Department. ii. An updated position of Traces demand at TAN No. of SPO shows an outstanding TDS demand of Rs. 17085730/- (Rupees One Crore Seventy Lacs Eighty Five Thousand Seven Hundred Thirty only) in respect of short payments, short deduction & late filing of TDS returns along with Interest levied on such amount. This demand pertains from FY 2008-09 to 2017-18. As communicated to us, the reconciliation of demand with income Tax department is under process. Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.MNob.-9314506944.E-mnaii-jethanica @ gniail.com Other Offices; KOTA, AJIALAWAR JET-IANj I & ASSOCIMAES Chartered Accountants iii. GST- As stated in Note No. 16 of 'Management Note to SSA' several District ofites are paying GST on the bill of Placement agencies, as placement agencies are charging GST on the Manpower supplied by them to the District offices, KGBV's etc , which forms the huge amount of GST already paid. According to "Serial No. 66 of Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017 any services provided to an educational institution, by way of, - (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or housekeeping services performed in such educational institution are exempt from GST. It is suggested that the payment of GST to the placement agencies at DPC level, SPO level, Block level etc. should be stopped at the earliest. Also the exact amount already paid by DPC as GST to the placement agencies to be identified and duly reconcile with payments done by the placement agencies to Government as GST. iv. As stated in the Management Note to Sarva Shiksha Abhiyan, the accounts of the Sarva Shiksha Abhiyan are being prepared under the Cash basis system of accounting. Qualified Opinion In our opinion and to the best of our information and according to explanation given to us, except for the effects of the matters described in the 'Basis of Qualified Opinion' mentioned above, the aforesald Consolidated Financial Statements read with Significant accounting policies, notes to accounts, management note give the information required by the Act in the manner so required and give a true & fair view in conformity with the accounting principles generally accepted in India. a) In the case of the Consolidated Balance sheet, of the state of affairs of the Sarva Shiksha Abhiyan (RCEE) as at 31" March 2018 and b) In the case of Consolidated Income & Expenditure Account, of the excess of Income over Expenditure for the year ended on that date and c) In the case of Consolidated Receipt & Payment Account, of the Receipts & Payments for the year ended on that date. For M/s Jethani& Associates Chartered Accountants FRN NO. 10749C (CA UMES4KUMAR JETHANI) Partner M. No. 400485 Place: Jaipur Date: 29th Oct. 2018 Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314506944.E-mail-jethanica@gnmail.com Other Offices: KOTA, JHALAWAR JETH-ANI &ASSOCIATES Chartered Accountants AUDIT CERTIFICATE The expenditure Statement and Financial Statement relating to the SARVA SHIKSHA ABUIYAN (RCEE)for the project period 01-04-2017 to 31-03-2018 attached herewithhave been audited in accordance with the regulations and standard of audit as prescribed by the Institute of Chartered Accounts of India and accordingly included such test of accounting records, internal checks and controls and other auditing procedures necessary to confirm: A) That the resources are used for the purpose of the project, except for where specifically indicated in the Auditor's Report & our separate observations attached herewith. B) That the expenditure statement and financial statements are correct, subject to our Comments made in the Management Note for the year 2017-18 & Accounting policies & Notes along with separate observations for the year, attached hereto. During the course of the audit referred to above, Statements of Expenditure (Annexure enclosed) and the connected documents were examined and these can be relied upon to support rumbursement under the relevant agreement subject to the comments thereon. On the basis of the information and explanation that have been obtained as required and according to the best of our information as a result of the test audit, it is certified that the expenditure statements and financial statements read with the observations set out below subject to out comments/observation in notes of accounts and the Auditor's report represent a true and fair view of the implementation and operations of the project for the period 0 1-04-2017 to 3 1-03-2018. For M/s Jethani& Associates Chartered Accountants FRN NO. 10749C (CA UMESH KUMAR JETHANI) Partner M. No. 400485 Place: Jaipur Date: 29th Oct. 2018 Office: 454, Bees Dtikan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314506944.E-nai-jethanica@gmaii.coni Other Offices: KOTA, JHALAWAR JETHAN I & ASSOCIATES Chartered Accountants SARVA SHIKSHA ABHIYAN SCHEDULE TO AND FORMING PART OF BALANCE SHEET AS ON 31.03.2018 ACCOUNTING POLICIES AND NOTES I. The accounts are prepared on Cash basis method of accounting. 2. Unspent grant is represented by cash, Bank balances& Advances for the year. 3. Depreciation on fixed assets is not provided for, as it is a non-profit making organization. 4. The bank balance including FDR and balance with DPC as per Cash book are shown in the consolidated balance sheet. 5. Advances of revenue or Capital expenditure are directly debited to the expenditure account or capital account as the case may be, without awaiting for the Utilization Certificate received against those advances for Civil Works, TLM, TLE, SFG, Repair & Maintenance etc. in DPO's as required to be done as per manual on Financial Management & Procurement issued by Ministry of Human Resource Development, Government of India. 6. The council has not been particular in complying with the provision of the Income Tax ActIRVAT, TDS, ESI mainly at the level of SPO & district offices in respect of deduction and deposit of tax deducted at source from eligible payment. 7. The council has not taken any action regarding cheques issued but now time barred, old un reconciled entries as shown in bank reconciliation of most of the DPC, BRC, etc. 8. The details of advances giveniadvances received, difference in opening balances of earlier years, balances of BRCs, CRCs, NPEGEL, KGBV, advance for revenue & capital expenditure etc. are not completely available and have been taken based on previous year audited balance sheet. Also as per last year some old entries of 2006-07 were standing together with all other items which should not have been shown in the Balance sheet, now the same has been adjusted in the current year i.e. 2017-18. 9. Since NPEGEL scheme is being closed since last two years, the factual position at all District Offices is either the amount has been transferred to SSA account, or the adjustments has been made vide expenditure incurred. But taking the view of audited Consolidated Financial Statements of 2016-17. it has been observed that still the balances of NPEGEL are standing in the Balance sheet & other financial statements. Hence the balances of NPEGEL in the last year Balance sheet is adjusted in the current year & since no activity is being carried on since last two years in NPEGEL, the same has not been shown in the Consolidated Financial Statements of the current year i.e. 2017-18.The statement showing dates of transfer to SSA A/c & Closure of NPEGEL A/c is enclosed in our this report. Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314506944.E-maii-jethanica@gmail.con Other Offices:KOTA, JHALAWAR JETI-IAN I & ASSOCIATES Chartered Accountants 10. Contingent liabilities could not be ascertained in the absence of details of court cases, taxation matters at DPC/SPO level, employee related matters pending departmental enquiries etc. Further TDS demand have been raised by IT department in case of various DPC offices & also for SPO to the tune of Rs. 17085730/- (Rupees One Crore Seventy Lacs Eighty Five Thousand Seven Hundred Thirty only) from the FY 2008-09 to 2017-18. For M/s Jethani& Associates Chartered Accountants FRN NO. 10749C (CA UMESH KUMAR JETHANI) Partner M. No. 400485 Place: Jaipur Date: 29th Oct. 2018 Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314506944.E-ail-jethanica@i gmailcom Other Offices: KOTA, JHALAWAR JETI-AN I & AssoclIATEs Chartered Accountants SARVA SHIKSHA ABHIYAN PROCUREMENT NOTE This is to certify that we have gone through the procurement procedure used for the State for SSA & based on the audit of the records for the year 2017-2018 for the R.C.E.E., Jaipur & inputs from the district audit reports, we are certify that the procurement procedure prescribed in the Manual on Financial Management & Procurement under SSA has been followedexcept the deficiencies mentioned in Annexure to this procurement note. _Si. No. Details Deviation Arno unt i nvolved -~~ (d(eeLred as i-pocreent) _ For MI/s Jethani& Associates Chartered Accountants FRN NO. 10749C (CA UMESH KUMAR JETHANI) Partner M. No. 400485 Place: Jaipur Date: 29th Oct. 2018 Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314506944.E-mail-jethanica-_gmail.com Other Offices:KOTA, JHALAWAR J ETHAN I & ASSc>ciATr iES Chartered Accountants ANNEXURE TO THE PROCUREMENT NOTE- SARVA SHIKSHA ABHIYAN, SPO STATUTORY AUDIT OBSERVATIONS ON PROCUREMENT FOR THE FINANCIAL,YEAR 2,017-18 District Chittorgarh Block: Chittorgarh * An amount was paid vide Vr. No. 102 dated 28/03/2018 amounted to Rs. 37618/- for purchase of Cello Chairs from Jain Enterprises. In this entry of Chairs not made in Stock Registcr, District: Alwar SMC: Teliya (Umrain) * An amount was paid vide Vr. No. 333 dated 22/03/2018 amounted to Rs. 47993/- for purchase of Pipes & Fittings from M/s Shera Pipes agency. It was observed that no quotation were invited for this purchase & the process as per RTPP Act was not followed. 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Са�3С�б?.�J(] '� £3.f13 2� 15 й �•ii f, �г�°�i}' �� г��,2С1�i г)?;,,�.(1t) 1�.С18.2414 ,.., а � -__ �-- ч?�л ё��i j�i х�1?�3�7:�.QU 1�_i}1 2L71 Б , у _ _�� �{:� , �г, ..г�.'�,''�+; LЗ {�1-2С115� ���j$`�45 �{i �З,ГJ1,2�}15,.�,. i �_� '-�i _ �5.��.2Сь15 �U77$й.{�€l ()5.43'�.2�715 ���,!.•` у ,,, 藝‘ 革 夕’ 』‘ 戚 l 믐 γ권겐 lf 毛 他 7& JE-rl-,ANI &-AssoctA-rES Charce-red AcccDuntants INDEPENDENT AUDITORS' REPOR To, The Commissioner, 'arv i ',h iksha Abhiyan Raja th m Council of Elementary Education Jaipur, Rajasthan Report on the Financial Statements %\, c have audited the attached Balance Sheet as at 3 1 " march 2018, Receipt & Payment A/c and Income & Expenditure Account for the project pcriod 01-04-2017 to il-03-2018 of KASIARBA GAINDIII BALIKA VIDHYALAYA, -State Project Office, Radha Krishna Shiksha SankLfl, Jaipur, 33 District Offices, The financial Stitmicilts are subject to the CoT11111clits lllad, in the Managcmcnt Note, Accounting policies & noics and our separate obs, T alians for the year 2017-18. Management responsibility for the Consolidated Financial Statements The management of is responsible with respcct to preparation & presentation of these financial sfLiicments that give true & fair view of the Consolidated Receipt & Payment Account, Consolidated Income & Expenditure Account for the year 2017-18, Consolidated Balance Sheet as on 31.03.2018 of Kasturba Gandhi Balik-a Vidhyalaya. This responsihility also hiclLidcs die maintenance of adequate accounting records in accordance with the Vanual on J-in im;iLfl Management & Procurement, Ministry of Human R sotlFce Dc clopment, Go ernmcnt of India, for ensuring the correctness, accuracy & completencss of the ac, ounting Fcck) 'd , tor pTeventing & detecting Frauds & Other frrt:gularities, selection & appli(:, of ,ililiropriaEQ a,, ounting policies, making estimates Lt- judgments that are reasonable and pnidem, design, implementation & main1cmince of a&quate liatcmal Controls relevant to the preparation & presentation of Fjnan .ial S atcments that give True & Fair view and are free from any material misstatements. Auditor's responsibility Our responsibility is 1c) c.\I)rcss an opinion oit Conso'i dated Financial Statements based on OUF o -,Qi vation of books of accounts, financial statemelits & our Audit for the year 2017-18. We conduct oir audit in accordance with the Standards on Auditing issued by The 111,"Litute of CharicieJ AcwLintants of India. Those St ,,ndards requires that we comply with ethical requirements mc' plan and pcrfoi-m the audit to obtain reasonable assurance that financial statL ments are frce from any material misstatements. 4 611, Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-] 41-391 7778_Mob.-9314506944.E-ivi a i I -jet h a nicaCa)gm a i L coni Other Offices:KOTA, JI-IALAWAR' JET-1AN AssOCLA--ES Chartered Accountants An Audit procedures selected depends on the auditor's judgment, including the assessment of risk of material misstatements of the Consolidated Financial Statements whether due to Fraud or error. In making those risk assessments, the auditor consider Internal financial control relevant to the preparation of the Financial statements that give true & fair view in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on whether Rajasthan council of Elementary Education has in place an adequate internal financial control system over financial reporting & effectiveness of such control. An auditor also in the process of auditing may rely on Internal Audit reports being carried out to express his opinion on the genuineness & fairness of the Financial Statements. We are of the opinion that the audit evidence that we have obtained during audit is sufficient & appropriate to provide a basis for our audit opinion on the financial statements. Basis for Qualified Opinion Based on our Statutory Audit of Kasturba Gandhi Balika Vidhyalaya for the year 2017-18, we hereby comment and invite attention to: 1. ADVANCES: As stated in Note No. 6 of 'Accounting policies & Notes'the advances of revenue or Capital expenditure which are presently being directly debited to the expenditure account or capital account as the case may be, without awaiting for the Utilization Certificate received against those advances for Civil Works, etc. in DPO's as required to be done as per manual on Financial Management & Procurement issued by Ministry of Human Resource Development, Government of India.The utilization certificates are presently being aggregated and the overall effect is given in the balance sheet of State project office, thereby in order to align the accounting of advances as per nors of MHRD. ii. Party wise Ledger Control system in respect of advances is not properly maintained at some DPO's & KGBV's.However in certain cases ledger of advances are maintained. In view of the same, party wise verification of advance outstanding is not possible. ii. As regards transfer of funds from the State project office to the DPO's, the amount transferred to the DPO's in the earlier years are not adjusted/accounted for in the books of State Project Office, resulting into the huge debit balances of Districts in the SPO Books as on the date of Balance sheet i.e. 31' March 2018. In the absence of adjustments of DPC balances, it is not possible to arrive on the figures of actual receivables by SPO from the Districts for KGBV head.Consequently the Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314506944.E-mail-jethanica@gmail.com i Other Offices: KOTA, JHALAWAR JETHAN i & ASSOCIA-ES Chartered Accountants consolidated Balance Sheet as on 31" March 2018 does not represent the books of accounts of State Project Office. The Balance Sheet & Income & Expenditure accounts are compiled on the basis of Receipt & Payment account for the year & Last year audited Balance Sheet. It is suggested that expenditure incurred on various heads of KGBVof previous years by DPO's should be adjusted in the SPO Books. 2. INTERNAL CONTROLS: L As stated in Note No. 8 of 'Management Note to KGBV', the internal control existent within the RCEE, District offices, KGBV's seems to be insufficient looking to the nature & size of operations. Consequently the accuracy & proprietary of transactions, the extent to which assets, expenditures, income etc. are accounted for & safeguarded and the level of compliance with SSA financial norms, which falls within the purview of Internal Audit, is to be verified by the Internal Auditors. As informed to us, the management has during the year carried out internal audit by the firms of Chartered Accountants. However as reported, the Internal audit report for the year 2015-16 was completed. It was also noticed that Internal Audit work for the financial year 2016-17 & 2017-18 is given to a Chartered Accountant firm in the financial year 2018-19, for which the internal audit is going on. It is suggested that the updated report on pendency of Internal Audit Paras/observations to be compiled so that the pendency can be reduced. ii. During the course of audit it was observed that some Districts KGBV offices & KGBV's are making payments to the placement agency without deducting TDS as per the rules of Income Tax Act. Hence it is impracticable to quantify the effect of such TDS on the Consolidated Financial Statements. 3. FIXED ASSETS: i. No Depreciation has been charged on Fixed Assets during the year. For want of exact details of each & every items of Fixed Assets, it is impracticable to quantify the effect of aforesaid on the Consolidated Financial Statements. 4. BANK BALANCE: i. As stated in Note No. 12 of 'Management Note to KGBV' bank reconciliations statements for DPC offices & KGBV's are not properly maintained with old unreconciled differences in BRS & balance of cash book & Pass book yet to be reconciled. Further balances with Banks are subject to adjustments of unidentified issued/deposited outstanding cheques which are being shown in BRS since last many years. Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314506944.E-maiI-jethanica@ginii.con Other Offices:]KOTA, JIHALAWAR * JETH-IANI &ASSOCLITES Charterec Accountants 5. STATUTORY DUES/LIABIUTIES i. Specific attention is required with regard to Govemment/Statutory liabilities i.e. TDS etc. in individual KGBV's where in either the TDS is not deducted, deducted & not deposited, deposited but after due date, also TDS return was not submitted resulting into the Traces demand at TAN No. of some KGBV's. It is suggested that a separate exercise to be initiated to close/rectify the Traces Demand at District level & KGBV's to avoid any recoveries by Income Tax Department. ii. GST- As stated in Note No. 11 of 'Management Note to KGBV' several KGBV's are paying GST on the bill of Placement agencies, as placement agencies are charging GST on the Manpower supplied by them to the KGBV's , which forms the huge amount of GST already paid. According to "Serial No. 66 of Notification No. 12/2017- Central Tax (Rate) dated 28th June. 2017 any services provided to an educational institution, by way of, - (i) transportation of students, faculty and staff, (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or housekeeping services performed in such educational institution are exempt from GST. It is suggested that the payment of GST to the placement agencies at KGBV level, should be stopped at the earliest. Also the exact amount already paid by KGBV as GST to the placement agencies to be identified and duly reconcile with payments done by the placement agencies to Government as CST. iii. As stated in the Management Note to KGBV, the accounts of the KGBV are being prepared under the Cash basis system of accounting. Qualified Opinion i our opinion and to the best of our information and according to explanation given to us. exceptf/or the effects of the matters described in the 'Basis of Qualified Opinion' mentioned above, the aforesaid Consolidated Financial Statements read with Significant accounting policies, notes to accounts, management note give the information required by the Act in the manner so required and give a true & fair view in conformity with the accounting principles generally accepted in India. a. In the case of the Consolidated Balance sheet, of the state of affairs of the Kasturba Gandhi Balika Vidhyalaya (RCEE) as at 31" March 2018 and b. In the case of Consolidated Income & Expenditure Account, of the excess of Income over Expenditure for the year ended on that date and Office. 454, Bees Dukaui, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314506944.E-mail-jethanica@gmail.com Other Offices: KOTA, JHALAWAR III - JETHA4I & ASSOCIATES Chartered Accountants c. In the case of Consolidated Receipt & Payment Account, of the Receipts & Payments for the year ended on that date. For NI/s Jethani& Associates Chartered Accountantsx FRN NO. 10749C (CA UMESH KUMAR JETHANI) Partner M. No. 400485 Place: Jaipur Date: 29th Oct. 2018 Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314506944.E-mail-jethanica@gmail.com Other Offices: KOTA, JHALAWAR JETH-MAN I & ASSOCIATES Chartered Accountants AUDIT CERTIFICATE The expenditure Statement and Financial Statement relating to the KASTURBA GANDHI BALIKA VIDHYALAYA (RCEE) for the project period 01-04-2017 to 31-03-2018 attached herewith have been audited in accordance with the regulations and standard of audit as prescribed by the Institute of Chartered Accounts of India and accordingly included such test of accounting records, internal checks and controls and other auditing procedures necessary to confirm: A) That the resources are used for the purpose of the project, except for where specifically indicated in the Auditor's Report & our separate observations attached herewith. B) That the expenditure statement and financial statements are correct, subject to our Comments made in the Management Note for the year 2017-18 & Accounting policies & Notes along with separate observations for the year, attached hereto. During the course of the audit referred to above, Statements of Expenditure (Annexure enclosed) and the connected documents were examined and these can be relied upon to support reimbursement under the relevant agreement subject to the comments thereon. On the basis of the information and explanation that have been obtained as required and according to the best of our information as a result of the test audit, it is certified that the expenditure statements and financial statements read with the observations set out below subject to out comments/observation in notes of accounts and the Auditor's report represent a true and fair view of the implementation and operations of the project for the period 01-04-2017 to 1-03-2018. For M/s Jethani& Associates Chartered Accountants FRN NO. 10749C (CA UMESH KU MAR JETHAN) Partner M. No. 400485 Place: Jaipur Date: 29th Oct. 2018 Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314506944.E-mail-jethanica@gmail.com Other Offices: KOTA, JHALAWAR JETHANI &ASSOCIATES Chartered Accountants KASTURBA GANDHI B3ALIKA VIDHYALAYA MANAGEMENT NOTE FOR THE YEAR 2017-2018 RRa asthan Council of Elementary (RCEE) Jaipur is the state implementation society in Rajasthan for KASTURBA GANDHI BALIKA VIDHYALAYA to ensure the education activities through district to grass root level. RCEE has own financial and accounting rules for financial monitoring and execution of activities. There are schedule of powers for authority concerned. There are some heads of activities/component in charge to follow-up and monitor exercises carried out by the society according to their annual work plan and budget. Procurement & Accounting staff in RCELE work under control of Controller Finance. Accounts cell cnsure proper utilization of funds and internal control, review expenditure incurred within the approved financial parameters and immediate action to rectify the irregularities, if any, found during the year. Procurement cell works through their State Level and District Level Committees. District collector is head of District Level Procurement Committee and as Chairman of District executive Committee. As provided in the Scheme, officer posted in state office were appointed as district OIC's to monitor approved activities and style of execution under approved work plan and available budget. Financial management of project is a process which brings together planning, budgeting. accounting, financial reporting. internal control, auditing, procurement in the physical performance of the pro lect resources properly and achieving the objectives of the project. Monthly meetings were organized with all accounts staff posted to provides a base for better decision on financial & physical progress of the project. During the year we observed that Commissioner RCEE is taking monthly review meetings of all the District Project Coordinators in order to review the implementation of the progress of the project. Double entry system is adopted for accounting. Instructions have been passed to maintain the Ledgers at all district & KGBV level. The Balance sheet & the Income & Expenditure account are compiled on the basis of Receipt & Payment account during the year & last year 13alance sheet. In respect of Financial transactions of the State Implementing society. undertaken during the year are properly maintained. Office: 454, Bees Dtkan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314506944.E-ninil-jethanica@4 giaii.con Other Offices: KOTA, JHALAWAR JET-AP I & ASSOCIATES Chartered Accountants I. Instruction to maintain a fixed assets register has been issued where the same are not being maintained at some Districts/KGBV's 2. Instruction has also been issued to keep the details of outstanding advance shown under Balance sheet of District offices KG3V & KGBV's. 1 Instruction has also been issued at DPC level & SPO level to keep records for amount transfeired for expenditure but UC not received & duly show such advances under Balance sheet. 4. Instruction have also been given to discharge all the liabilities as early as possible as per policy. . Specific attention is required with regard to Government/Statutory Liabilities i.e. TDSEPF. In some of the district's either the TDS is not deducted, or if deducted is deposited late, also returns are not being filed In time. Regarding, EPF the case is its not being deposited on time. This may invoke notices of penalty under relevant laws. 6. Instruction have also been imparted to KGBV's to utilize the funds fully within the same year as the same is consistently charged to final heads at the time making payment before execution of works. 7. Where due to change in the office holders, Receipt & Payment Accounts, Income & Expenditure account & Balance sheet are not prepared properly, arrangements for imparting training are needed. 8. The Internal control existent within the RCEE & Districts, KGBV's etc. are insufficient considering the size & level of operations. The accuracy & Proprietary of transaction, the extent to which assets, expenditures, income etc. are accounted for & safeguarded and the level of compliance with SSA financial norms falls within the purview of Internal Audit. The internal check needs to be strengthened. 9. Presently the advances of revenue or Capital expenditure are directly debited to the expenditure account or capital account as the case may be, without awaiting for the Utilization Certificate received against those advances for Civil Works etc.in DPO's as required to be done as per manual on Financial Management & Procurement issued by Ministry of Human Resource Development, Government of India. 10. Instruction have been imparted to District project offices, KGBV's to prepare Monthly Bank reconciliation Statements. updation of Ledgers accounts. 11. It was observed during audit that several District offices& KGBV's are paying GST on the bill of Placement agencies, as placement agencies are charging GST on the Manpower supplied by them which forms the huge amount of GST already paid. Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314506944.E-mail-jethanica@gmail.com Other Offices: KOTA, JHALAVAR U jETH-iANi i &_ ASScOCIAT-I-ES Charcered Accountants According to "Serial No. 66 of Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017 any services provided to an educational institution, by way of, - (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or housekeeping services performed in such educational institution are exempt from GST. It is suggested that the payment of GST to the placement agencies at KGBV level, should be stopped at the earliest. Also the exact amount already paid by DPC as GST to the placement agencies to be identified and duly reconcile with payments done by the placement agencies to Government as GST. 12. Bank reconciliation statements in certain DPC, KGBV's are not properly maintained with old un reconciled differences in BRS & balance of Cash book & Bank Pass Book is yet to be reconciled. 13. The figures for the previous year have been rearranged and regrouped wherever considered necessary. For M/s Jethani& Associates Chartered Accountants FRN NO. 10749C (CA UMESH KUMAR JETHANI) Partner M. No. 400485 Place: Jaipur Date: 29th Oct. 2018 Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph -1 41-3917778.1VIob.-9314506944.E-m a il-jethan ica@ gm a il com Other Offices:KOTA, JHALAWAR JET 1-1.AN I & ASSOCIATES Chartered Accountants KASTURBA GANDHI BALIKA VIDHYALAYA SCHEDULE TO AND FORMING PART OF BALANCE SHEET AS ON 31.03.2018 ACCOUNTING POLICIES AND NOTES . The accounts are prepared on Cash basis method of accounting. 2. Unspent grant is represented by cash, Bank balances & Advances for the year. 3. Capital Expenditure out of Grant has been treated as General Fund. 4. Deprcciation on fixed assets is not provided for, as it is a non-profit making organization. 5. The bank balance including FDR and balance with DPC as per Cash book are shown in the consolidated balance sheet. 6. Advances of revenue or Capital expenditure are directly debited to the expenditure account or capital account as the case may be, without awaiting for the Utilization Certificate received against those advances for Civil Works in DPO's as required to be done as per manual on Financial Management & Procurement issued by Ministry of Human Resource Development, Government of India, 7 The council has not been particular in complying with the provision of the Income Tax Act/RVAT, TDS, ESI mainly at the level of district offices in respect of deduction and deposit of tax deducted at source from eligible payment. 8. The council has not taken any action regarding cheques issued but now time barred, old un reconciled entries as shown in bank reconciliation of most of the DPC & KGBV's. 9. The details of advances given/advances received, difference in opening balances of earlier years, balances of KGBV's, advance for revenue & capital expenditure etc. are not completely available and have been taken based on previous year audited balance sheet. 10. Contingent liabilities could not be ascertained in the absence of details of court cases, taxatin matters at DPC/SPO level, employee related matters pending departmental enquiries etc. For M/s Jethani& Associates Chartered Accountants FRN NO. 10749C (CA UMESH KUMAR JET IANI) Partner M. No, 400485 Place: Jaipur Date: 29th Oct. 2018 Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314506944.E-mai-jethianica@gmail.comn Other Offices: KOTA, JHALAWAR JETH-AN I & ASSOCIATES Ch'rtered Accountants KASTURBA GANDHI BALIKA VIDHYALAYA PROCUREMENT NOTE This is to certify that we have gone through the procurement procedure used for the State for Kasturba Gandhi 13alika Vidbyalaya& based on the audit of the records for the year 2017-2018 for dhe R.C.EI.., Jaipur & inputs from the district audit reports, we are certify that the procurement procedure prescribed in the Manual on Financial Management & Procurement under SSA has been fol lowved except the deficiencies mentioned in Annexure to this procurement note. A No. Details Deviation Amount involvedp NIL declared as mis-procureeut For M/s Jethani& Associates Chartered Accountants FRN NO, 10749C (CA UMESH KUMAR HANI) Partner M. No. 400485 Place: Jaipur Date: 29th Oct. 2018 Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314506944.E-mail-jethanica@gmail.com Other Offices: KOTA, JHALAWAR JETHANI &ASSOCIATES Chartered Accountants ANLNEXURE TO THE PROCUREMENT NOTE- KASTURBA GANDHI BALIKA VIDHYALAYA, SPO STATUTOR Y AUDIT9 OBEVTOSO RCRMN O HE FINANCIAL YEAR 2017-18 District: Pali KGBV: Nayagaon * An amount was paid vide Vr No. 37 dated 21/06/2017 of Rs. 28600/- paid to Marwad Building Material Suppliers. In this no quotation was invited by KGBV Also Tender files were not provided to us, hence we are unable to comment wvhether Procurement is in line with the rules or not. District: Nagaur KGBV: PLrbatsar * For the following payments, no quotations were invited; hence we are unable to comment as to whether the procurement is in line with the rules. Vr. No Date Amount Party Shivam 132 09-08-17 42420 Garments 136 09-08-17, 88000 N k Garments District: Nagaur KGBV: Kuchaman * In this case, the payment was made vide Vr. No. 53 dated 31/08/2017 of Rs. 80136/- to Suresh Kumar Rajesh Kumar for purchase of Salwar Suits & Night Suits. Quotation was only available for Salwar Suits, hence no quotation were invited for Night Suits. District: Chittorgarh KGBV: Nahargarh * In the case of the KGBV Nahargarh, it was found that no tenders were invited for any purchase, further no stock entry was done for any purchase, no ledgers were provided above all it was found that no sign of the SMC Society on any voucher thus putting question mark on the procurement process. 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G н � �. � � с й '9 � � �4 �'. 'С� � 1G й г.' с; � 4 .... �r ..... ta й � ;`° .т� г� �с j с (� � � �. в�S � � � м.. -�. V �. �� . W ь+. 4J ._. S�. � и.� S fS J E 71- ",A -NJ I &c AS S C> C LA-F E S (--harte1-e,d Ac:c:c untants ACTIVITY, EXPENDITURE STATEMENT OF KGBV C^0 TLJ X/r N o . EXPENDITURE 13Y ACTIVITY AMOUNT Civil works -&OtherNon Recuuing Expenditures 3,79,30,623 TOTAL CIVIL &NON RECURRING EXP IvIdInTenance Pur g rl StUdent per month 29,48,64,491 ,3 Stipend r girl per month 4 Stationary/Supplementry TLM 2,01,48,106 5 Salaries 6 Life Skill Training/Vocationa I Training 35,34,05,680 7 Electricity/Water charges 1,27,56,904 1,65,88,925 Medical care/ Contingencies 1,88,41,555 Maintenance 1,33,31,946 iO Miscellaneous exp. 1,36,27,957 il Preparatory Camps 18,00,006 12 Capacity Building 28,29,655 13 Other Recurring expenditures 81,32,536- 14 Bank cha Fes 50,181 15 PTAiSchool Function 39,30,514- 16 Physical/ Self Defence Training 26,16,250 TOTAL RECURRING EXP 78,12,43,942 AS PER REPORT OF EVEN DATE ANNEXED HERE TO For MIs Jethani& "SociatesFor Rajasthan Council of Elementary Education Chartered Accountants FRN NO. 10749 C (CA Urnesb Kumar Jethani) (Jy0ti B-hardwaj) (Dr. Rajesh Sharma) Partner Controller Finance Commissioner N1. No. 400485 Place: Iaipur Date- 29th Oct. 2018 Offic'e: 454, Bees Diakan, Adarsh Nagar, JAIPUR 302004 Ph-14 1,0,39 1 7778.Mob.-931 4506944.F,-nauj1-Jethanica(?Pgyna ilcon, Other Offices: KOTA, JHALAWAR ET-1AN I ASSOCIES Chairtered Accountants District wise List of 1/3d audited SMC's having Grant more than Rs. 100000/- during the FY 2017-18 Sr. No. DistrIcts Total SMC No of Audited 1 Ajmer 32 13 2 Alwar 40 19 3 Banswara 64 22 4 Baran 27 10 5 Barmer 94 33 6 Bharatpur 68 28 7 Bhilwara 48 18 8 Bikaner 33 13 9 Bundi 27 12 10 Chittorgarh 52 19 11 Churu 88 32 12 Dausa 44 1 13 __!holpur 38 15 14 Dungarpur 229 15 Hanumangarh 4 2 16 _ Jaipur 14 8 17 Jaisale 71 18 lalore 38 14 19 Jhalawar 366 15 20 Jhunjhunu 21 8 21 Jodhpur 72 25 22 Karaull 41 15 Ofg4 Naganagr 5 2 31 Sa ai ahou 142 327 Tojamn 13 8 33 Uapr 66 36 TOTAL 1404 555 Office: 454, Bees Dukan, Adarsh Nagar, JAIPUR 302004 Ph-141-3917778.Mob.-9314506944.E-maiI-jethanica@gmail.com Other Offices: KOTA, JIHALAWAR � С .. : N б �r �. I м ..- �. 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