JRS &Co. 2nd Floor, Vaidya Towers Residency Road, Chinnakada CHARTERED ACCOUNTANTS Klo 9 0 Kollam - 691 001 Phone 0474 - 2744530 E-mail jayakumar@jrsco.com jkassoc@bsnl.in jkjrsca@gmoil.com INDEPENDENT AUDITORS' REPORT To M/s Kerala Rural Water Supply and Sanitation Agency, Thiruvananthapuram 1. Report on the Financial Statements We have audited the financial statements of M/s. Kerala Rural Water Supply and Sanitation Agency, Thiruvananthapuram which comprise of the Balance Sheet as at March 31st, 2018 and the Statement of Income and Expenditure for the year then ended, and a summary of Significant accounting policies and other explanatory information. 2. Management's Responsibility for the Financial Statements Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position and financial performance of the organization. This responsibility includes the design, implementation and maintenance of internal controls relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. 3. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We have conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. Head Office: 2nd Floor, The Monarch, P. T.Usha Road, Kochi - 682011. Phone : 0484 -2373227,2371202 Fax: 0484 - 4040754. E-mail: jrskochi@jrsca.com Branches : (1) 2nd Floor, TC 24/197 (2), Sabarigiri, TSGRA 55 C, Near Sastha Temple, Thycaud, Trivandrum - 695014 Phone: 0471 - 3021913, 3055111 E-mail : jrscatvm@gmail.com (2) Shivasakti Arcade, No. - 170, First Floor,CQAL Layout, Block - B, Schakar Nagor, Bangalore - 560092 An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's Judgment, including the assessment of the risks of material misstatement of the financial Statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the organization's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management as well as evaluating the overall presentation of the financial statements. The Receipt and Payment of all Grama Panchayats are consolidated and the same is incorporated in the consolidated financial statements. We have audited the accounts of a representative sample randomly selected from among the total Grama Panchayats. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion 4. Basis for Qualified opinion i. There was some embezzlement and/ or mismanagement of funds during the period from 22nd of December 2011 to 31st of October 2016. We have relied on Report for VERIFICATION OF ACCOUNTS OF MALAPPURAM RPMU FOR THE PERIOD FROM 22-12-2011 TO 31-10-2016, conducted by the Finance Division of KRWSA, wherein embezzlement of approximately Rs.756 crores was reported at Malappuram RPMU during the period referred to in the Audit Report. Pending recovery proceeding and lack of sufficient audit evidence, we are unable to quantify the recoverability of Rs.754Crs shown under Other current Assets - Malappuram Embezzlement classified under Loans & advances. Refer note no 2.G. ii. The Project follows cash system of accounting in principle. However, based on our verfication of the books of accounts of the Grama Panchayat, RPMU and PMU provisions were made for certain expenses at PMU and RPMU level. C5C AG iii. Proceedings were not made available for our verification in respect of payment made to Kerala Water Authority (KWA) for Rs 18,03,21,643.00 out of which utilized amount was Rs 17,78,35,883. iv. Other matters which may have an impact on the financial statement are as specified in Annexure-I to the Audit Report, 5. Qualified Opinion In our opinion and to the best of our information and according to the explanations given to us, except for the possible effect of the matters described in the basis for qualified opinion paragraph, the financial statements give the information required in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India: i. In the case of the Balance Sheet, of the state of affairs of the Kerala Rural Water Supply and Sanitation Agency as at 31st March, 2018, and ii. In the case of the Statement of Income and Expenditure of the Incomes and Expenditures for the year ended on that date. 6. Report on other legal and regulatory requirements i. We have obtained all the information and explanations which to the best of our knowledge and belief, were necessary for the purpose of our audit; ii. In our opinion, proper books of account as required by law have been kept by the Institution so far as appears from our examination of the Said books; iii. The Balance sheet and the Statement of Income and Expenditure dealt with by this report are in agreement with the books of account; For JRS & Co. Place: Kollam CHARTERED ACCOUNTANTS Date: 15/12/2018 JAMU JAHAMGHEER FCA PARTNER M. No. 221098 FR No, 008085S Annexure-I to our Audit Report dated 15th December 2018 as Specified in para vi - Basis For Qualified Opinion 1) PMU * The Organization has been deducting TDS from Salary, contract payment, profession fee and rent.TDS not deducted on provision created on audit fees. 2) Regional Project Management Unit, Kannur * TDS provision has not been provided on Expenses payable including Rent, Consultancy and Salary during the year. 3) Regional Project Management Unit Malappuram * Short deduction in TDS Ground Water Recharge Expenses to M/s Seguro Foundation and Securities Pvt. Ltd on 12/05/2017 2,50,83,730 Less: Advance 17,00,000 2,33,83,730 TDS @ 2% 4,67,675 TDS Actually Deducted 430049 Short Deduction in TDS 37,626 * Rs 2,40,000 was debited erroneously to Iron removal plant expenditure on 01.02.2018 instead of Retention Money. This has resulted in overstating the retention money in balance sheet by Rs 2,40,000 and understating of Unutilised Grant- Iron Removal Plant by Rs 2,40,000. * Rs 4,34,255 paid from RPMU to M/s Kess for Service tax Reimbursement on behalf of Nadathara GP was wrongly entered as GP contribution in the books of GP. * The following statutory dues and payable carried forward from previous year continue to remain outstanding as on the date of Balance sheet. As per the communication from the RPMU the opening value of the following accounts were due to negligence from the part of then accountant Deduction Others 665 Dr Salary ayable852 Dr Retention Moneynt KCVVvl-F13913 Dr KCWWFI Contribution5210C 5201 Cr Salary397 Deutonr I Salary Deductions - Others 13970t Dr 676559;Dr Salary Deductions - PF 2 6D Salary Payable 800D TDS - Against Consultancy 800370 Dr TDS - Against Contract 434C TDS - Against Rent 13472 Cr TDS - Against Salary 12470 Dr VAT 1625271 Cr This has resulted in understating the retention money in balance sheet by Rs 41,42,361 and overstating of Sundry Creditors by Rs 18,38,867 I NOTES FORMING PART OF THE FINANCIAL STATEMENTSAS ON 31.03.2018 1. Project information The Government of Kerala established Kerala Rural Water Supply and Sanitation Agency (KRWSA) under the Societies Act and was entrusted the implementation of the World Bank loan assisted Rural Water Supply and Sanitation Project. The project integrates Water Supply with Sanitation, Health & Hygiene Promotion, Environmental Management and Ground Water Recharge activities. 2. Significant accounting policies A. Basis of accounting i. The entity has been following Cash based accounting system. ii. Out of Grant from Government of Kerala, an amount equivalent to the cost of fixed assets has been treated as capital Grant and balance is treated as revenue Grant. The revenue Grant from Government of Kerala-Jalanidhi (Phase II) of Rs. 1,65,79,96,711/- is matching figure to cover the various expenses incurred, after considering all other incomes. B. Fund flow: Kerala Rural Water Supply and Sanitation Agency (KRWSA) receives funds from Government of Kerala through the State Plan Budget. This state budget is released to KRWSA, Kerala Rural Water Supply and Sanitation Agency's (PMU) Treasury Account by following the Governments system of release of funds. As per requirement, the funds are transferred from Treasury to PMU's nationalized commercial Bank Account. Based on the expenditure incurred as per project guidelines, World Bank claim is prepared and sent to GOI, CAAA for reimbursement. The GOK funds received under the budget head is first expended and based on the actual expenditure, claim statement is prepared, which will be forwarded to the World Bank through GO], CAAA. Based on this claim, World Bank reimburses the expenditure on the agreed percentage. C. Treatment of expenses during project period: Project Monitoring Unit (PMU) and Regional Project Monitoring units (RPMU) incur revenue expenses, makes payments for consultancies entrusted by them, purchase goods etc. as per rules from their bank account. Gram Panchayats (GP) incurs expenses on works, goods, training, services and consultancies undertaken and done by GP, in the agreed terms. Beneficiary Groups (BG) incurs expenditure on the approved project activities. The cost of the project undertaken by the BG will be shared between the stake holders as per the agreement between the BG and GP. t Co 'YED P~ D. Tangible Assets (Property, Plant and Equipment): The Property, Plant and Equipment are accounted on historical cost basis, which includes purchase price, and all other costs attributable to bringing the assets into its working condition as reduced by accumulated depreciation up to the end of the financial year.Fixed Assets schedule includes Assets in respect of Jalanidhi Phase 1 & Phase 2. E. Disbursement arrangements: Government of Kerala will pre-finance all the project expenditure through its own funds (through the budget line). KRWSA, KWA, GP and BG will incur the project expenses as per project guidelines and report the quarterly 'actual expenditure' incurred at the PMU, RPMU and BG/GP levels through the Interim Financial Reports (IFRs). F. Depreciation: i) Depreciation has been charged on the "Written Down Value Method" on the block of assets as per the provisions of Section 32 of Income Tax Rules, 1962. ii) An amount equivalent to the depreciation on fixed assets acquired out of Government Grant is transferred to Income & Expenditure Account from Capital Grant as prescribed in the Accounting Standardl2 "Accounting for Government Grant "issued by The Institute of Chartered Accountants of India. G. Recovery from staff on account of embezzlement An amount of Rs.7,53,75,187.00 is to be recovered from the staff in Malappuram RPMU on account of misappropriation of funds. An internal investigation has been carried out in this regard. As recommended by the Government, for the purpose of establishing the magnitude of misappropriation, investigation is pending before the Vigilance Department. On verification of books of accounts for the year under Audit, Rs.1,39,74,538.00 has been transferred to Other current Assets - Malappuram Embezzlement on 31/07/2017 and classified under Loans & advances, pending recovery proceedings. Since Rs. 1.39 Crs was accounted as expenses in the earlier financial years, being an extraordinary item, the said amount is shown in the income side of the Financial statements for current year. H. Other Recovery: An amount of Rs 42,328.00 has to be recovered from the staff at PMU towards the TDS Penalty incurred during the year and the amount was disclosed in Balance sheet. I. Provisions and Contingencies: The agency has created provision for Statutory audit fees at PMU level and created provision for certain expenses at RPMU level. 3, Grant (Capital & Revenue) A. Capital Grant Particulars Capital Grant As on 31st As on 31st March 2018 March 2017 Opening Balance 91,68,187 90,62,916 Add: Used for acquisition of capital assets during the year 27,13,381 34,49,513 Less: Transfer to Income & expenditure Account 31,47,125 (33,43,242) Less: Asset sold/ transfer to revenue grant (15,000) (1,000) Total 87,19,443 91,68,187 B. Unutilized Revenue Grant National Rural Iron Removal Jalanidhi Jalanidhi Particulars Drinking Water Plant (Phase I) (Phase 11) Programme Opening Balance 39,71,499 1,57,73,400 15,98,68,008 2,12,07,66,683 Funds received 18,54,67,477 Utilised during the year 39,71,499 2,40,000 31,71,407 1,65,81,29,054 Balance at the end of the year NIL 1,55,33,400 15,66,96,601 64,81,05,076 4. Payment to beneficiary Group have been treated as Expenditure. 5. No provision for Gratuity has been made as this is a time bound Project. 6. The Contribution from Gram Panchayats have been treated as income during the year. For JRS & Co. 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Б-°_ ЭjS - ' Е � ',. � ° `ск _ ' а ; ш о` �,� ;tl _- � � ° _ ° �. к : - т х . т . � � . _ 3 о Е ` а ш С л ы�' Г° с`,, о Е_ ы т � ш � т о f ° Е- Е � ' о о g Е� Е t � Е=_ �.. � а а а�ой � � _ ,,. ши f т�ы '' о ш uwUf т°���Уаишг�,� i f шпй�:.�fш �а �п � , KERALA RURAL WATER SUPPLY AND SANITATION AGENCY Schedules to Balance Sheet as on 31,03.2018 Dr Previou I s Year Cr Schedule I Or Current Year Cr Cash in Hand 27,889.00 PMU Cash - Imp rest %9651.00 4.05 PMU Cash - Main 4.00 745.00 RPMU Idukki Cash 7,652.00 7,469.00 RPMU Kannur Cash 4,D83.oa 11780,013 _ PMU Mfapp`ua Cas`h 1,931.00 37,887.00 23,639.00 37,887.00 23,639.00 Previous Year Schedule 11 Current Year Dr Cr Cash at Bank Dr- Cr 2,18,80,092.00 PMU Bank - Canara, Cantt.]Chalai 58,57,958.00 1.29,04,07,164.00 PMU Bank - Dist Treasury, Tvm 1,31,14,069.00 - 2.53,83,580.24 PMU Bank - SBI, Santhinagar 6,52,04,904.74 98,125.00 PMU - SBT, Santhinagar - E-Tender 9.01,726.00 - Si,82,904.00 PMU -Union Bank of India, Trivandrum Main Sr. 53,88,776.00 - 13.39,04,904.50 RPMIJ Idukki Bank - SEIT 3,93,68,77D.75 RPMU Idukki Bank - SBT E-Tender 30,59i.so RPM U Idukki -Treasury Bank AIC ____L22,213.00 5,00,272,14 RPMU Idukki Union Bank 30,92.874.33 - 55,12,894.00 RPMU Kannur Bank- Canara 52,39,029.00 - 12,89,32.79&OG RPMU Kan nur Bank - SEIT 2,96,11,568.00 RPMU Kannur . District Treasury 2,82,60,675.00 17,22,850.00 RPMU Kann ur SBT- CA A/c 46,88.554.01 RPM U Kannur - Syndicate Bank 7.14,39,061.00 RPMU Malappuram Bank - Canara 5,39,090.97 RPMU Mipm-Treasury Bank-Projecl 4,07,55,766.oa RPMU Mprn Bank - Ind !an NROWP __169,58,004 00 %86,24a.G(I Rpmu Mpm-Indian Bank -admi n 1.72,D70.00 5,88,172.00 RPMU Mpm-SBT-E Tender A/c. CA 15,91,39o.oo 11,60,53 078.00 11,72,523.00 Adimaty GP LIBI Bank a/c, 352502010061161 1.41,05,256.Oo 39,11,581.50 Arakkulam GP UBt Bank a/c 49302010006949 ia.61,805.00 1,47,92,783.00 Aymanam GP SEIT Bank a1c 67218348137 111 (11 322.00 34,04,489.00 Bharananganam GP SBT Bank a/c 67216068705 14,32.907.00 12,37,901,40 Bison Valley SBT GP Bank a/c 67213238991 18,17,442.00 27,87,641.00 Chakkupallam GP SBT Bank a/c 67213389452 23 66,7a(1.00 9,05,122.50 Kanjikuzhy GP UBI Bank a/c 4231102oiumBID 9,90,995.00 10,03,999.00__ Kadaplamattom GP SBT Bank a/c 67157473776 4,27,478,00 16,25,315.21 Kan hazha GP SET Bank a1c 67214959003 16,96.700.00 30,21.749-00 Kanthaloor GP UBI Bank a/c 423502010009618 27,93,fi62.00 34,11,223.00 Konnathady SBT Bank a/c 67115115941155 37,25,484.00 16,93,463.00 Kooropada 3P SEIT Bank a/c 67200166507 8180,840.00 111,72.951.00 Kurichi GP SBT Bank atc 67217950733 15,51,807.00 9,43 877 54 Manickal GP UBI Bank a/c 444702010012846 16,08,798.00 5,61,653.00 Mankulam GP SBI Bank ate 32822723564 20 29.273.00 30,06,059.40 Mutholy GP SST Bank a/c 67212522907 20,34.910.00 25,87,709.69 Mynagapally GP Syndicate Bank adc 504220OD90584 25,87,710.00 8,73,004.00 Ranni GP Canara Bank 31c, 2319101046633 4,32,177.00 21,38,942.00 Kunnathanarn GP SEIT Bank a/c 67162293732 23,79,83ZOO 45,45,191.75 Maraganttupally GP SEIT Bank afc 67213574874 44,53,166XG 17,33,843,00 Marayoor GP SEIT Bank a1c 67219955220 12,28,022.00 27.21,8114.00 Meenachil GP SBT Bank a/c 67217940000 8,72.547.00 19.20,563-00 Meenadom GP SEIT Bank a/c 672101116397 20,51.427.00 28,62,534.00 Panachikkaclu GP Corporation Bank a/c 023200101GO7061 37,90,919.00 10,08,606-00 Parathode GP SBT Bank aic 67216067099 29,70,606.00 12.02,1186.00 Poonjar Thekkekara GP Central Bank of India a1c 32336403807 11,18,083.00 28,718.00 Thalapalam GP SEIT Bank afc 67213336679 PP 14,23.435,50 Uclumbannoor GP South Malabar Gramin Bank a/c 40356iOlOD4076 11,54,593.00 13,22,319.00 G P SBT Bank a1c 67217292740 6,69,862.00 34,86,382X9 Vathikudy GP UBI Bank a/c 677502010000192 32,93.794.00 19,44,455,50 Vell!yamattom GP UBI Bank a/c 403902010014538 13.7a.066.00 ENIENTURR 21,35,275.00 Karunapumm GP SBI a/c no:32775OBB668 4;t 20.31.27 .00 19PURAN 53,36,187.00 Thiclanad GP SBI a/c no: 34242179126 IN Al 10,87,853.00 53.07.632.00 Karoar GP SBT a1c, no:67273388572 36,15,632.00 E A* 33,75,358.5д Edamafakudi GP 5ВТ а!с па:67217569583 44,51,747.рб 29,71,962.дб Annamnada 5в1 Bank а1с 33326672д41 8,52,938.fl0 7„56,252.6д СhеlатЬга Рип'ab Natioпai вапk а!с 4529д661д6018945 48,5fi,713.66 16,63,323.36 Cheruvanпur GP 5 пдосаде Bank а1с 4412226р618747 i1,65,f64.06 4,36,232.дд Chakkad Kerala Gramiп Bank а!с 462381дiдд8355 27,69,Э78.бб 8,95,71i.56 Edache Kerafa Gramin Bank а1с 4д2121д1669859 4,8д,874.00 75,Б11.60 Е1аыа11 GP Рип'аЬ National Bank а!с 43Э3дбд16дд82954 15,73,745.бб 14,19,636.6д Еда atka GP SBT а!с по�6722684519д 14,55,424.66 В,45,9Э6.Б7 @lavanche GP Рип'аЬ National Bank а!с 4Э31б60106д36948 $,7В,1д8.бб 27,67,191.06 Karuvarkundu GP Bank Account 2Э,88Д15.рD 29,2В,б17.дд Katti ara GP Сапага Bank а!с д826161д59223 2Б,75,6Э5.бд 6,13,982.66 Keezhari urGP Кегаlа Gramin Bank а1с4б223161д66339 5,24„792.дб б,93,бА3.22 Киlti vram GA Рип'аЬ Natianal Bank а1с 430760616fa34i557 24,25,281.дд 55,Т6,9Э2.бд Kuzhur SBT Bank а!с 672426Б5786 28,91,861.дд 46,18,344.25 Lakkidi вгиг 8ank oF Вагода Bank аlq326A0166002765 43,9д,155.бб 63,21,744.дд Mala Canara вапk а1с 8555181д63546 14,1Э,718.д0 82,64,265.бр Mani иг Кегаlа Gramsn Bank а1с4дЭ28161629385 49,76,6д9Аб 22,14,774.Од Mefattur SB7 eank а1с 67216627$37 26,2$,752,6i? ЗflДОБ.49 Nadathara GP Рип'ab National вапk а!с 258866616665782В - 48,69,643.66 Ozhur GP Кегаtа Gramin Bank адс 4бfi49161дд4966 4,27,64,691.6q 19,16,929.27 Pallasena Pun'аЬ Natiaaпl Bank а!с д2В660д1ддд3В#56 15,99Д72.бд 1,дВ,76,716.дд Ремитапkаlгг GP 5ВТ 8ank а1с 67212919426 . 95,78,476.66 6,5В,189.дд . Ро а 5В1 вапk а!с 3291415575Б � 6,36,785Аб 62,40,6?5Аб Puthanchira 5В1 Bank а1е 333445fl5291 36,2д,951.дд 15,86.5д7.бб Thamarssre GP Сапага Bank а1с д8261д1д5В54д 15,47,936.дд 1,65.,51..,154.бб Thennala3(егаlа Gramin Bank а!с 40i74161613764 81,56,632.46 Зо.s7,262.бд Uгап aгtirf GP Canara вапk а!с 1496161д227зд 1,1o,46,s13.o6 21,66,42д.бд '' Vellana iur GP Сапага Вапk а1с 1661f61183183 7,39,39Т.бб 46,1$,28$.дд Ven ага GP Сапага Bank а!с nn:4691161i)C16971 51,41,392.дб 36,52,1$б.дд Oorakam GP PNB а!с по;43626д17д6652293 37,18,44б.Rб 71,62,71д�.бб Рага иг 5вТ Bank а!с 672f76651�.26 7б,18,36д.бд 1г,41,457.дб Агаlат GP Кегаlа GгатЭп pank а1с 4д4561дддб9229 11,38,935.бд 22,19,416.бб Alakade GP $В1 Bank аРс 32834816183 д2,1Л,364.60 Б,д4,е67.бд Ва1а1 GP Сог ortion Bank а!с 1791661616дбб16 15,71,149.66 73,Э2,б17.{1д Ве11иг GP Кегаlа Gramin Bank а1с 4д5дб1р6605353 57,79,54дАб 7,92,827.дд Cheru uzha GP 5ВТ 8апk а!с Б7212466д29 34,7qg.qq 36,82,694.6д 4еЭат ад GP Kerata Gramin Bank а1с 4645110дд68893 9,Бб,029.дб 93,37,341.дд East E1eri GP Кегаlа Gramin вank а1с 465451ддбр1175 99,78,Бб3Ад 26,24,Т39.бб Edavake GP Кегаlа Gramin вапk аУс 464$116дд69106 1д,28,89д.00 9,21,2д7.бб lrikkur GP Kerafa Gramin Bank а!с 464841дбдд6724 53,583.бб 17,61,326.б0 Kadirur GP lпдiап Overseas Bank а1с 627661666д15498 6,46,3B3.дб г0,Э5,179.60 Капг amЬetta GP 5в1 вапk а1с 329fl3317857 19,67,331.бб 1Э,17,957.60 Kofa ад GP Кегаlа Gramin Bank а1с 464341666б935б 13,97,69Т.бб 12,9а,7Э9.бд Korramaгa сР Sв113апк aic зг88884731Э z1,зs,79з.6ii Э5,91,738.74 Kunna[hu аrатЬа GP 5 ndicate вапk а1с 425Э22666Т1886 34,10,243.дд 8,81,792.26 Kuttiattoor GP S ndicate Bank адс 425422б0д27д3б 16,16,926.6д 14,18,222.so мипдигi с�.Р квгаЭа сгатЭп вапк агс 464г416одtдзг5 з,1а,756.бб �� 12,43,845,рб Noo1 uzha GP Gentгal Bank ot lndia а1с 315443467б 7,5D,810.60 - Радпе GP Кегаlа C,ramRп Bank aic 46d141fl0Qfi5921 ���� - 12,92,969.дб Paivalike GP Кегаlа Gramiп Bank а1с 464$51д6666Э63 1D,78,435.60 53,44,911.дд Рапатагат GP SB1 Bank аГс 32$9132Э927 18,56,ББ4.бд 37,96,$57.06 Poo4hadi GP 5ouTh МаlаЬаг Gгатiп Bank а1с 46121i01665969 3Э,19,ббЭ.бб 20,89,896.66 Pozhuthana GP South МаlаЬаг Gramin Bank а!с 4д2291616б4146 2д,65,72р.Аб 5,38,16Б.60 риllиг Peri а GP Кегаlа Gramfn Bank а1с 48442166616333 45,24б.80 57,д4,�fЭ.бд Ри1 а[1i GP SouCh Malahar Gramin Bank а1с д8бЭ161636д14 47,46,836.Пд Puthi е GP Кггаlа Gramirt Bank а1с 404171дОбд9629 71,55,56Б.06 Thavin'а1 GP Кегаlа Gramin Вапk а!с 4647$1б116д$796 97,27,550.U0 65,16,682.60 Thondernad GP Самага Вапk а1с 1642161022914 51,В5,867.60 12,44,561.56 Uda а iri GP Кегаlа Gramin вank alc4д56716660i 639 13,18,4А8.дб 58,72,6д1.дд Veliamuпda GP Кегаlа Gramin Bank а/с 4641116дд12178 32,18,845.66 1,45,Б8,7д5.рб Kinaroar Karinthalam GP Sв7 Bank а1сб7315Э99661 б1,4д,136.дб б2,Бi,Э56Ад Мееп'а GP Кегаlа Gramin Надk аle464491fii607277 20,49,476.66 54,д6,9Э3.бд Teek❑ GP S87 Bank а1с 87328618283 13,б3,б33Аб 1,18,Б8,626.60 Nedukandam GP 5ВТ Вапk а!с 67328826б#6 81,67,fi63A6 26,43,873.бд Nedцmkunnam GF 5ВТ Qank aic 67323279406 72,4З,414.бд ! �'��+}�'�j 1,01,37,546.6д Мада a11 GP 5вТ Bank а1с673Эд976Э39 35,49,383.дб ''� � 66,д3,466.60 Кootickгl GF 56T 8ank a1c673i7416944 46,12,627.66 , � �рΡ �'� 29,33,835.60 Kozhuvanal GP S8T Bank а1с6733$973593 3 С� 37,74,425.66 � ri�ru � 34,52,677.бб Vat#avada GP Union Вапk зlе358902616615471 �� 44,11,852.дб ��ьОJЕСТ GE5IENTl1WR G�i г1,з9,ззе.5д Рапт адит ara GP sвт вапк агс б7ззо22664д �3 '� 57,64,76s.6o Tнrauv иw�м �' �; 't- �'л�FГ, ; .з�� �'�sf"�, BfiьSd�� * ° `� ACG� 32,40,1325 22 Rajakkad GP Union Bank ale 3T23020*10023000 6,60,1360.00 26,69,287.GO Parali GP SBT Bank aic6732649551o 1,15,29.268,00 80.66.773.00 Purameri GP SOT Bank a/c 67309029558 M 45,O3,834.00 25,82,553.00 Ayancheri GP Canara Bank alc46111101003477 33,65,023,00 27,31J,037.00 Kotlur GP Kerala Gramin Sank alc 40144101011508 99 00 '3 " 48.99.254,00 1,39,61,676.00 mNaduvannur GP SBI bank a/c 35032173046 30,39,314.00 61,43,105.00 Chakittipara GP SST Bank aic67332082537 84,32,270.00 26.55,940.00 Villal2a?F GP SST Bank alc 6733421776a 35.43,803.00 46,83,869.00 Chorode GP Canara bank a/c5418101001054 85,27,216,00 6,69,883.00 Koduvayur GP Kerala Gramin Bank alc40295101010916 18,32,262.00 36,11,459.(10 Mankara GP SBI Bank a/c35275565923 54.58,899.00 10,99.820.00 1 Moonlyur GP SBT Bank a;c 67305098647 14,74 369.00 2,10,67,55,215.80 60,76 46,754.29 6,s3,40,892.00 L 54,23,05,862.29 Previous Year Schedule I[[ Current Year Or Cr Deposits Dr Cr PMU 3,000.00 Telephone Deposit 3010512000 2,000.00 Telephone Deposit 2511112000 2,000.01) 6,000.00 Telephone Deposit 1011011999 6,000.OD 9,000.00 Telephone Deposit 30111/1999 9,000.00 10,000.00 Telephone Deposit 1810812015 10,000.00 Other Deposits 3.312.00 GPTR 500.00 Telephone Deposit 3V0312010 500.00 RPMU-Malappuram 15,000.00 Telephone Deposit 19112115 15,000.00 Other Deposits 13,800.01) Thrissur 1,100.00 Gas Conn. Deposit 25IG7/2006 1.100.00 PMU 1,750.00 Gas Conn. Deposit 21/0212015 1,750.00 48,350.00 Total 65,462.00 Previous Year Schedule IV Current Year Dr Cr StaffAdvance Dr Cr 3 ' 73,920.00 Advance to Staff-PMU 2,50,765,06 4,9f),181.130 Advance to Staff-RPMU 10,14,152.00 8,54,101.00 Total 12,64,917.00 C 0 PROJEU GEMEgTUN > tNRUV TWURAM 95 AC-- Previous Year Schedule V Current Year Dr Cr Other advances of RPMU & PMU Dr Cr 20.000.00 Advance to others-idukki 20,000,00 19,892.00 _Advance to Ashok Kumar Singh, IAS 19,892.00 0,58,366.00 Advance to M/s. Seguro Foundations & Structures (P Ltd 21,55,607.00 42,513.00 Advance to others-Malappuram 1,11,435.00 -20,000.00 B Pradeep, GWD -20,000.00 -20.00 JOSAB International -20.00 14,275.00 EPF- Rain Centre 14,275.00 Advance - Institute for Mangament in Govt 26,550.00 Advance - Nehru Yuvakendra 70,000.00 81,35,02600 Grand Total 23,97,739.00 Previous Year Schedule VI Current Year Dr Cr Sundry Creditors For Expenses Or Cr 5,31,000.00 Audit Fee payable 10,62,000.00 15,42,058.00 Salary Payable 9,10,085.00 14,575.00 Wages Payable 27,660.00 4,00,336.00 Expenses Payable 2,51,650.00 -47,18,743.93 GP Payables -47,18,743.93 16,68,016.20 KCWWF 18,46,568.20 1,09,75,694.08 VAT 55,16,074.08 -2,57,842.00 TDS Salary -3,41,535.00 -6,182.00 Deductions LIC -8.867.00 -5,760016.00 Deductions Others -5,69,985.00 -1,22,871.00 Deductions P F -1,96,871.00 67,455.00 Deduction-EPF -92,974.00 -26,795.00 Tax Deductions Rent -26,795.00 7,24,412.00 Tax Deductions Consultant 13,15,828.00 -32,40,399.60 Tax Deductions Works -15,31,287.00 Advance From Irrigation Department 1,00,000.00 EMD 11,37,400.00 -62,852.00 Deduction others -62,852.D0 69,11,844.75 Total 46,17,355.35 Previous Year Schedule VII Current Year Dr Cr Fund in Transit Dr Cr 25,95,250.00 Idukki 1,27,78,76400 Kannur 3,88,40,596.00 18,80,098.00 Malappuram 5,84,12,055.00 44,75,348.00 Tota 11,00,31,415,00 -S&C 1) ACC.' .'-695 KERALA RURAL WATER SUPPLY AND SANITATION AGENCY Schedules to Income & Expenditure for the ar ending 31,03.2018 Previous Year PMU Current Year D Dr Dr Cr Schedule VIII D 27,35,77,233.00 Special Assistance 15,94,06,567.00 27,35,77,233.00 - 15,94,06,567.00 Schedule IX 15,94,06,567.00 ADMINISTRATIVE EXPENSES Previous Year PMU Current Year Dr Dr Cr 9,52,32,551.00 Salary to Staff 2 00,52,986.00 8,51,73,616,00 - 1,11,06,000.00 Sector Institutional Development Studies 3,57,37,305.00 3,57,37,305,00 . 29,30,474.00 Advertisement 6,76,238,00 9,30,848.00 . 49,247.00 Annual Maintanence Contracts * 34,905.00 - 26,601.50 Bank Char es 3 679 50 26,505.56 . 21,17,227.00 Communication Expenses 20,57,3600 21,34,431.00 - 6,500.00 Computer Software 1,26,037.00 Computer StationerV 96,394.00 1,28,818.00 5,12,359.00 Electricity & Water Charges 3,63,354.00 6,38,054.00 34,31,577.00 Medical Expenses 6,41,780.00 26,89,706.00 6,02,430,00 MIS development 10,30,524.00 10,30,524.00 23,53,979.00 Office Furnishing 1,07,88500 2,40,053.00 Other Establishment Expenses 2,09,374.00 3,83,962.50 - 3,00,637.00 Other expenses - 43,522.00 Postage 29,266.00 42,632.00 . 10,10,402.00 Printing and Stationery 74,673.00 2,92,002.00 50,50,529.00 Rent - Office Building 28,19,583.00 52,34,199.00 13,07,538.00 Repairs and Maintanence - General 94,596.00 3,23.024.00 2,27,275.00 Repairs and Manintanence- Vehicle 1,70,151.00 1,70,151.00 3,08,790.00 Staff welfare expenses 83,931.00 2,05,641.00 53,67,006.00 Travelling Expenses 12,6 ,773,00 46,94,482.00 Rates & Taxes 1,41,809.00 Fuel charges 1,61,086.00 1,61,086.00 43,72,509.00 Vehicle Hire Charges 4,75,374.00 44,18,809.00- 7,26,033.00 Wages 4,42,319.00 7,54,739.00 43,70,958.00 Consultancy - Others 1544 410 00 33,12,721.00 31,53,391.00 Consultany Charges - CQM 6,61,550.00 Consultancy Charges - CQM 27,19,957,00 Consultancy charges - LWSS 25,80,884.00 27,90,884.00 Consultancy Charges - Sanitation 5,45,807.00 5,45,807.00 8,38,985.00 Consultancy charges-MULTI GP WSS 1,23,27,464.00 Consultancy - Services & studies 78,280.00 Gratuity to staff 5,21,660.00 55,83,447.00 IEC-PMUIRPMU Level 87,70,067.00 89,08.913.00 52,97,684.00 Permanent Travel Allowance - 40,15,480.00 85,500.0 Legal Consultant charges 75,500,00 75,500.00 - Water Quality Analysis. 48,99,874.00 Employer's Contribution to EPF 44,03,355.00 44,03,355.00 . Preparation of WSP 6,24,946.00 Technical Assistance - Suchitwa Mission 6,63,216.00 6,63,216.00 - Grass Root Level Training - General/CDI Managerial 64,055.00 SOI G PAT Payment - Sanitation 2,14,800.00 SOIGPAT Payment - Multi-GP WSS - 26,79,950.00 Water Quality Survellance - 18,85,647.00 . New Small Water Supply Schemes- 1,07,749.00 New Technologies for Latrines - 16,98,985.00 IEC-GP/IBG level 1,66,844.00 1,66,844.00 Ground water recharge- 11,75,92,88.00 SO/GPAT Payment - SWSS 44,316.00 Water quality expenses to GP 24,95,512.00 ChargeS - BG3GP Books 40,122.00 74226650 Total 30,In15,48A,182.06 Schedule X TRAiNING AND SEMINAR Previous Year PMU Current Year Dr Dr Cr 16,11,808.00 Conference, Meeting & Seminar 3,08,165.00 16,02,842.00 - Technical & Financial BG's & GP's - 19,240.00 Intermediary Level Training - Financial 2,18,706.00 2,18,706,00 16,01,690.00 Intermediary Level Training - General/CD/Managerial 1,50,450.00 1,74,382.00 8,06,696.00 Intermediary Level Training - Technical 6,74,834.00 7,18,158.50 - Strategic Level Training -General/CDI Managerial 1,74,242.00 2,11,409.00 - 28,49,815.00 Strategic Level Training - Technical 1,44,250.00 1,50,452.00 2,75,831.00 Studies - Service Deliv Modernisation 56,95,480.00 56,95,480.00 - lCommunity Development - 7165,080.00 Total 07,71,429.50 Schedule XI GRAMA PANCHAYAT EXPENDITURE Previous Year PMU Current Year Dr Dr Cr 61,87,075.00 Technical Assistance - Suchitwa Mission -18,120.00 Policy Level Training-GeneralCD/Managerial - . 967.00 GP Strengthening - Innovative Schemese- -2,64,845.00 . -967.00 GP Strengthenin_ - Resource Certre t- 33,87,614,00 - 7,960.00 Grass Root Level Training - General/CD/ Managerial 8,39,221.00 - Grass Root Level Training - Financial 3,69,169.00 Grass Root Level Training - Technical 3,14,048.00 - 10,08,500.00 SOI GPAT Payment - Sanitation 59,98,178.00 - 2,80,000.00 SOIGPAT Payment - Multi-GP WSS 6,96,105.00 - 50.93,000.00 Water Quality Survellance 7,91,937.00 New Small Water Supply Schemes 2,654.00 - 56,60,23,702.00 New Technologies for Latrines 37,97,988.00 - 32,82,638.00 GP Strengthening - PPA Salary - 50,51,660.00 27,19,825.00 G-PAT Establishment Expenditure - 19,17,122.00 2,34,29,836.00 GPAT- Salary Expenditure - 2,11,60,108.00 - 1,72,02,60,910.00 Fund Transfer from GPs to BG - 1,34,80,41,710.60 - 4,89,795.87 Bank charges - 20,752.60 18,56,925.00 IEC-GP/BG level 7,50,052.00 - 2,30,66,239.00 Pay & Use Latrines - 4,03,54,349.00 - 6,67,076.00 Exposure Visit-GPISO 44,38,957.00 GP-Strengthening -Resource Centre 40,58.517.00 GP Strengthening Stationey T TA Etc - 1,42,273.00 - 3,39,159.00 Grass Root Level Training-Financial 15,52,086.00 Grass Root Level Training-General[CDIManagerial - - 7,25,733.00 Grass Root Level Training-Technical - - 3,21,24,674.00 Ground water recharge 3,54,18,737.00- 61,06,004.00 Sanitation IEC -35,2DB.00 Capacity Building 17,83,900.00 Community Biodegradable Waste Management - 10,81,971.00 36,91,305.00 Household Biodegradable Waste Management - 32,87,266.00 - 3,83,179.00 Other Expenses - 4,334.00 - 8,55,314.00 GP-Strengthening -innovative Schemes - - 2,32,19,841.00 SOIGPAT Payment - Sanitation . 10,59,720.00 SO/GPAT Payment - Rehab.WSS 1,65,256.00 - 36,52,077.00 SOIGPAT Payment - Multi-GP WSS 5,57,15,069.00 SOJGPAT Payment - SWSS 4,93,17,677.00 - 1,14,78,382.00 SOIGPAT Payment - LWSS - 1,92,42,864.00 . Plastic Waste Management- 1,59,250.00- 41,23,254.00 .iquid Waste Management -1,53,237.00 2,03,29,091.00 Water quality expenses to GP Printing Charges - BGlGP Books Intermediary Level Training -General/CD/Managerial Exposure Visit - GPISO 4,75,295.00 Training - GPIBGISO - Financial 78,000.00 LY Training - GP/BGISO - Technical 42,000,00 2,53,07,48,352.87 Total 1,54,16,97,572.20 AMedhi LO jOLCTWAGNIJ UR A Kfw¶A~ z Schedule XI Interest & Other non Project Income Previous Year PMU Current Year Dr Dr Cr 2,59,77,994.00 Bank Interest - 245,95,968.57 2,59,77,994.00 2,45,95,968.57 2,45,95,968.57 :n Älc r-nf