( ¢ p FR I FADHAN MAN'T GFAM SADAK YO.JANA H.P. GRAM SADAK DEVELOPMENT AGENCY ADMINISTRATIVE EXPENSES FUND 2018-19 HIMACHAL PRADESH GRAM SADAK DEVELOPMENT AGENCY ) ) ) ANNUAL ACCOUNTS J ADMINISTRATIVE FUND ) ) 2018-19 J O O u O O co so O s? s? eh s? c/4/19 O u u u O O ch eh O keg G "k (CA Manju MEMBER SH ? PLACE:SHIMLA sh sh sh h ..J s? Pepe t ef 1 emerited a ! :24/07/2019 01: 19 P Pradhan Mantri Gram Sadak Yojana Preps y Administrative Fund Monthly Ac€&unt (ARDA} y Account Head of Account Code Number Head Code Ta the end of previous To end of the month Far the mon th March h February mont Mar€h(3+4) 2 3 4 s 51.01 Central Administrative Expenses Funds < 2425,43,490.00 < 0.00 < 2825,43,490.00 51.03 Central Administrative Expenses Funds < 0.00 < 0.00 z 0.00 51.04 State Administrative Eper4es Fund r 6,96,265.00 s 0.00 6,94,2 66.00 51.06 Sta te Administrate Expenses Fund s 0.00 z 0.00 z 0.0 0 51.07 Bani Authorization Acount {Books 0 < J6,796.00 < -35,464,00 < 1,332.00 51.09 Surpluses and Reserves s 0.00 < 0.00 < 0.00 51.10 Central Administrative Epets fund < 357,73,995.00 < 0.00 z 357,73,995.00 51.12 Central Administrative Expenses fund s 0.00 < 0.00 z 0.00 51.04 State Share of State Administrative < 0.00 s GOO 1 0.00 $3.02 Tax Deducted at Source by PIU/Noda! 0.00 < 0.00 z 0.00 60.01 interest received from Bank z 60,44,015.00 < 4,73.039.00 < 65,17,054.00 60.02 MSCetneous Rece-2ts < 12,449.00 = 0.00 < 12,449.00 62.01 unpaid Bi!Is s 0.00 < 0.00 s 0.00 62.02 Deposits from Suppers < 27,177.00 < 0.00 27,177.00 62.03 Statutory Deductions o! Income- Tax < 0.00 s 0.00 r 0,00 Jg.6 Statutory Deduc tions of Value+Added < 0.00 < 0.00 s 0,00 62.05 Other Deductiog < O.00 < 0.00 < 0.00 62.06 Tax deducted at Source+GST < 0.00 0.00 z 0.0 'Total; 3251,34,18£.00 < 4,37,575.00 < 3255.71.763.0 O O O cA- (Financial Controller) ch (Chief Executf ve ) O In Terms of our Report of Even date annexed O GIANENDER & ASSOCIATES O (Chartered Accountants) FRM No. 004661N u V (CA Manj grawal) MEMBER HIP NO.083878 co PLACE:SHIMLA O rs: 26[a]}} a s s? so sh ? Pape t of 1 Gener ated O : :21/07/2019 01:19 PM Pradhan Mantri Gram Sadak Yojana Pmpy Administrative Fund Monthly A¢cont {$ARDA) 1 State ·Nodal perry : Hirrach al Prades» Pat tie Wars Departm ent > Account Head of Account Code ) tambet Tg the end af previous To end of the month Mead Coe for the rroth March Mar€[3 +4) < month February 4 ! I : l < 2844,85,860.00 < 8,93,857.00 < 2853,79,717.00 3+.oz Central Administrative Expen±es Funds s 6,76,556.00 State Administrative Expenses Fund 6,76,556.00 s 0.00 51.05 Bani Authorization Accoun t (Books of s 0.00 < 0.00 s 9.00 S1.08 r 0.00 x 0.00 r 0.00 <$1.11 Central Adm inistra te Expenses fund 52.01 Cash in Chest < 9.00 < 0.00 0.00 62.02 Imprest with Staff z 0.00 x 0.00 0.00 Bank Balance z 393,60,446.00 < -4,56,262.00 < 349,04,164.,00 52.03 Fed Deposits with the Bark < 0.00 s 0.00 < 0.00 52.04 'Tax Deducted at Source by others < 3,16,699.00 s 0.00 z 3,16,699.00 53.01 s 0.00 z 0.00 0.00 ha,01 Travel Expense5 z 0.00 5 0.00 54.02 Data Etry Casts < 0.00 +.o internet Charges s 0.00 < 0.00 < 0.00 < 0.00 = 0.00 ++54.05 Maintenance of Computer Stationery s 0.00 z 0.00 z 0.00 z 0.00 < 0.00 s 0.00 z 0.00 ,54.06 Fax, Postage, Courie z 0.00 < 0.00 54.07 Telephone s 0.00 jp54.08 Outsourcing of Execution and = 0.00 s 0.00 z 0.00 r O.0 z 0.00 z Q.00 54.09 MMe!laneous Office Expenses Funds fror NRRDA for 'Workshop / s 2,9-4,627.00 s 0.00 z 2,94,627.02 54.10 54,11 Training for Sill Developmen t < 0.00 = 0.00 r 0.00 s5.01 Salary and Allowances 0.00 = 0.00 1 0 00 s 0.00 0.00 z 0.00 55.02 Wage < 0.00 z 0.00 0.00 hss.o Overtime Allowances s 0.00 ys.s Medical CLats < 0.00 0.00 0.00 0.00 z 0.00 $55.05 ment Leave Encash < 0.00 s 0.00 z 0.00 55.11 Otte Rent, 'Taxes and Duties Travel Expenses s 0.00 < 0.00 z 0.00 55.12 < 0.00 s 0.00 < 0.00 $55.13 Hiring o! Vehicles < 0.00 z 0.00 s 0.00 55.14 Printing and Stationary 55.15 Meetings Expenses 0.00 < 0.00 0.00 5 0.00 < 0.00 1 0,00 55.16 Professional Services to the office a 0.00 0.00 r 0.00 55.17 Telephone- Office ,59.1s 'Telephone- Residential and Mobile a 0.00 z 0.00 z 0.00 s 0.00 < 0.00 z 0.00 $5.19 vehicle Maintenance 35s.20 Electricity Expenses r 0.00 < 0.00 s 0.00 55.21 Post age Expenses < 0.00 r 0.00 z 0.00 J 55.22 Repairs and Maintenance of Office r 0.00 z 0.00 0.00 insurance Charges r 0.00 z 0.00 55.23 < 0.00 z 0.00 J 55.24 Miscellaneous Office Expenses 55.41 Training 0.00 = 0.00 s 0.00 s 0.00 J 55.42 worshops and Conferences Professional Services x 0.00 z 0.00 55.43 '55.4 Other Expenses z 0.00 0.00 Putligation; z 0.c0 z 0.0 38. < t#% l Al& 4 #near® Pradhan Mantri Gram Sadak Yofana Pmpy Administrative Fand PASSY/F+1-4D Mat.hNy A£€Ur; ($8RDA} '"'I z 0.00 55.52 Adertisement and Publicity s 0.00 0.00 r\ 55.53 Book± Periodicals and Audio Vi£uat Mat. T 0.00 z 0.00 0.00 56.01 Genera! E rpeyes r 0.00 z 0.00 0.00 my 56.02 Laborat ory Equipment < 0.00 z 0.00 < 0.0 56.02 Computers and Peripherals = 0.00 3 0.00 1 0.00 ) 56.04 Expenditure on Other As5ets < 0.00 s 0.00 < 0.00 56.05 Technical Examiners < 0.00 < 0.00 5 0.00 56.06 Techn ical Assistance 0.00 < 0.00 < 0.00 56.07 Reaerch E Development 5 0.00 z 0.00 0.00 56.08 Francia! Audit < 0.00 0.00 = 0.00 y 56.09 Project Management Cosultant 0.00 < 0.00 z 0.00 56.10 Equipment 0.00 < 0.00 r 0.00 56.11 Training fer Skit! Developmen t 0.00 < 0.00 z 0.00 56.31 Project Implementation Consultants 0.0 z 9.00 z 0.00 6.32 5 Others s 0.00 < 0.00 r 0.00 56.01 Laboratory Equipment 0.0 = 0.00 r 0O ) 58.02 Computers and Pheripherals Equipment < 0.00 z 0.00 z 9.00 59.01 Purchase/Renovation of Office Ae2 0.00 z 0.00 < 0.00 J s9.,02 Furniture and Furnishing of the Office 0.00 < 0.00 < 0.00 59.03 Vehicles 0.00 < 0.00 s 0.00 59.04 £Equtprentsand Machinery 0.00 s 0.00 z 0.00 y 59.05 Computers and Peripherals 0.00 < 0.00 < 0.00 61.01 MSC\laneout ACran&es (under State < 0.00 s 0.00 < 0.02 ) 61.02 Advances under Central cornpanent 0.00 z 0.00 < 0.00 63.01 Balance Seet Account 0.00 s 0.00 r 0.00 ) 63.02 In&ore and Expenditure Ac count 0.00 0.00 z 0.00 Total; < 3251,34,188.00 < 4,37,575.00 s 3255,71,763.00 ) O \-]> (Chi,utlve I (Financial Controller) O O In Terms of our Report of Even date annexed O GIANENDER & ASSOCIATES (Chartered Accountants) u FRM No. 004661N u O O PLACE:SHIMLA !3a MEMBER SI IP NO.08387 Are: 2¢] 4 ])5 O O ? O ) s e? s? ls, PMGSYISCH/F-52A-ADM J. . HIMACHAL PRADESH GRAM SADAK DEVELOPMENT AGENCY I SCHEDULES FORMING PART OF BALANCE SHEET AS AT 31 st March.2019 • I I SCHEDULE LT-ADMINISTRATIVE EXPENSES FUNDS I Current year 2018-19 Previous Year 2017-18 _J' ' r I PART 1: Central Administrative Expenses Fund I Amount (In Rs. Amount (In Rs.) I .1 Opening Balance 730.71.708.00 456.82.825.00 Grant Received for GO!/ State share during the year 36.00.000 00 334 62 038 00 r Less Amount Expenditure in current financial year 62.72.679.00 90.73.155.00 (' Less -amt remitted to maintenance fund 26.786.00 . p Total 703,72.243.00 730,71,708.00 Deduct as per Income and Expeodture Account 000 . BALANCE OF Wrich: 703,72.243.00 730,71,708.00 p a. Assets per contra 000 D Forms part of Bank balance. deposits and current assets 000 000 O PART II State Administrative Expe nses Funds I ,[Opening Balance 6.6 6.515 00 6516 00 66 Received dunno the vear so far e sh Total 6,66.516.00 6,66,516.00 O O Deduct Amount transferred to Central I Less Administer tion a Exp. Fund 9.900.00 . O BALANCE OF Which: . O a Assets per contra 6,56.616.00 6,66,516.00 b Forms part of Bank balance. deposits and current assets I do (Chief Executive ) In Terms of our Report of Even date annexed GIANENDER & ASSOCIATES (Chartered Accountants) FRM NO. 004661N '? S] «rw? c7 (CA Man]u MEMBER PLACE:SHIMLA ors. 2< Jq [(] =]o- PMGSY#-1p & E-t} Particular [Part t Admin istrate Expense Funds fro Eip. Up t Previous Yeas [Curr@ittiring te Year 2010-19 [Progre ss+e ocwrrrent of India, Ministry cf Raral '7017-10 [Erp.Daringthe Year .2018-1 Dav ltt purr@ I 2 3 Adin Erpen4es Funds fro Govt of Inda MORD Misc. Office Espesnes (Account Head 4.3) Os 22918222 Mainstances of Computer (Account Head # 4 I#» 2245 705 ) Outsourcing of execution and management ,4 pf1a, atAntuyfg) 1sw17} 358527 00 ") Travelling Erpesnes (Account Head $4.01) 37564252] 0.157 00 329 3 Stationery Account Head £4.05) 2sl 77 74-4.00 0 0o prg{gr;y £ygrggt ol 0 00 Funds from NRRDA for worishop! %of4an@a , fig 94¢ Telephone E»p.{Acco unt Head £4.07) .4 u, ¢g 4p I 746l 0 00 73 43 642 00 91484] 0o [Data entry Cost (Account Head $4.02) 1£6612l 2212 00 t £7.±24 2 Internet Charges(AccountHead £4.03 ) 745287 20 ) Tota! "A" 824.06.9€1 00 erneral £Expenses (Ac¢out Head $&.01j I \ Te ) O ) ) Shimla O O O O O O O co h so sh sh sh e ? sh • Jr LIFT ROAD SHIMLA (01772801612) Email bo3383@pnb.co.in Ref: lntt/Cert Date: 23.07.2019 INTEREST CERTIFICATE This is to certify that an amount of Rs. 23, 07,322/ (Rs. Twenty Three Lakh Seven Thousand Three Hundred Twenty Two only) has been paid , credited as interest in Saving Account of H.P.G.S.D.A A±.a: Fund Account No.3383000100127563 r, during the Financial Year 01.04.2018 As1-a,, c ~ P.; ~ .,. ~~~~ co ' @] 4, 1 3 , ,3383/ % 42<57' , 9 () N» aw! o o 3 • ) ) O O O cO 0 u u O so eO O sh so s? sh oooooAlg llQQ s? I 'r Y' ADMINISTRATIVE FUND ACCOUNT BANK RECONCILIATION STATEMENT AS On 31 March 2019 I Amount Debit Amount Credit PARTICULARS 389.04,164.00 Balance as per cash Book Add Cheques issued but not presented for payment ( Anne xure I ) 7.63,083.00 8.00 Bank Charges Credited in Cash Book not Credited in bank . 36.00.000.00 Balance as per Bank Statement as on 360.67.239.00 31103/20 19 Total Rs.:- 396,67,247.00 396,67,247.00 (Fln~c7:1:b~ntrollor) h (Chief Executive ) {") In Terms of our Report of Even date annexed (y GIANENDER & ASSOCIATES (Chartered Accountants) Fiiiioioiiiii 4©, =- • c 3 IW tu» . [Z O Agrawal) 's Bai6¢ SHIP NO.83878 ) PLACE:SHIMLA 0ATE: 26/9\wt9 O O O u O O u o O ) e? sh se? s? e? s Annevure (I) l Cheques Issued But Not Presented For Payments As on 31 March, 2019 Dated Cheque 'No. A mount 'Name Particuler 31-3-18 721335 12,154.00 Rarpur Keshav Ram Thakur Jr.Asstt 26/03/2018 445800 4,350.00 p Kullu kullu Computer House 16/03/2018 721333 22,855.00 Karch am Er. Madan Kumar Minhas ry 21/05/2018 721786 16,822.00 Shim\a RudraXl constutency 15/02/2019 074658 978.00 Shimta Sh. Maan Singh o Shirla Er. 0.P.Sharma 20/02/2019 074662 20,750.00 13402/2019 446016 25,750.00 Er. B.B. Bhardwaj (SQM). rx Mandi 28/02./ 2019 682982 16,750.00 Bilaspur Er. B.C. Pardesi SQM 720832 21,505.00 /r nirrand Complete Computer Solutions Rampur Bsr 18/02/2019 5 16103/2019 074417 4,400.00 Una MIS Sanjeev Sawhney a Associate 141/03/2019 07-4673 6,148.00 Rainbow Technologies r Shimla Shirl a Sh. Govind Ram 14/03/2019 07-4675 14,810.00 15/03/2019 074677 37,750.00 () Shimla Sh, Naresh Kumar Gupta 15/03/2019 074679 20,096.00 Shir\a Rudra XI (y 15 103/2019 07-4680 320.00 Shim!a Income Tax Officer 27 /03/2019 074681 61,250.00 Shimla Sh. Rakesh Kumar O Shimla Computer Care Solution 27703/2019 074683 45,224.00 27 103/2019 07-4686 11,020.00 ) Shimla Sh. Lalit Grover 27 103/2019 074687 10.,765.00 Shim\a Sh. Govind Ram Sharma 27/03/2019 074689 15,186.00 0 Shimla Sh. Bhavesh Chaturvedi 27/03/2019 074690 453.00 Shimla Kaushlya Devi ) 27 103/2019 07-4692 5,406.00 Shimla JO 30703/2019 074693 9,681.00 Shim la Bits n' Bytes ) 30/03/2019 074694 66,633.00 Shimla Gaiender i Associates 30/03/2019 07-4695 2,338.00 ) Shirl.a Income Tax Officer 30/03/2019 07-4696 43,290.00 Shir la Himachat Filling Station 074697 3,534.00 O Shimla Pal Services 30/03/2019 0748-44 24,750.00 Palampur A.K.Sood SQM 22/03/2019 O Nahan Er HS Negi SQM 22/03/2019 075105 25,750.00 29/03/2019 075107 25,750.00 Nahan Er P C Palla SQM O Er Anil Dhiman SQM TA 12 20 18 291/03/2019 075108 17,750.00 Nahan Vivek Jain and Associates 29703/2019 075110 5,070.00 O Nahan 075111 12,190.00 Nahan Thakur Corunication 30/03/2019 u Kutlu Sh. Surender Kumar, ALankit Ltd. 28/03/2019 445807 2,550.00 27,430.00 Er. Govind Rar Verma (SQM). 22/03/2019 446021 Mandi O Mandi Sh. Ishwar Singh 27703/2019 446022 2,400.00 681477 16,750.00 u Rohru Er. B.C Pardasi SQM Er. B.B.Bhardwaj SQM 26/03/2019 28/0312019 681478 25,750.00 Rohru 681479 22,500.00 O Rohru Er. Naresh Kumar Gupta SQM 28/03/2019 Er. Naresh Kumar Gupta, SQM 30703/2019 712216 22,625.00 Solan O nirrand Shri Harbans Singh Neg! SQM 30/03/2019 720833 25,750.00 Shri Keshav Ram Thakur 30/03/2019 721240 5,850.00 O Ramput 7,63,083.00 s .) J y? s? e? (tnse> I I ··o s 0.00 < 0.OO ) AD PM G SY/F -TA Pradhan Mantri Gram Sadak Yojana PMGSY Administrative Fund Monthly Account (PIU} 'i ") Report Type:ALL PIUS CONSOLIDATION " State»Nodal Agency: Himachal Pradesh r Account Head of Account Credit Balances Code y Number o r••dCodt1 Baijnbath l Eilaspur Dalhousie c Repairs and Maintenance of 55.22 s 0.00 < 0.00 < 0.00 c Office Equipment trsurance Charge: s 0.00 s 0.00 < 0,00 oo 55.23 0 55.24 Miscellaneous Office s 0.00 < 0.00 s 0.00 Expenses ) [5s.A1 Training s 0.00 ··o] s 0.00 C 55.42 Workshops and Conferences •so] ··o] < 0.00 O 55.43 Professional Services s 0.00 ¥ 0.00 s 0.00 C 55.44 Other Expenses s 0.00 s 0.00 I ·0.co] q ch 55.51 Publications < 0.00 ··so, s 0.00 55.52 Advert isement and Publicity 0,00 < 0.00 % 0.00 ( 55.53 Books Periodicals and Audio < 0.00 < 0.00 < 0.00 Visual Mat, L O (. 56.01 56.o. General Expenses Laboratory Equipment ··so 3·@.co, ··9] < 0.00 < 0.00 < 0.00 C 56.03 Computers and Peripherals 0.00 s 0.00 < 0.00 ,... 56.04 Expenditure on Other Assets s 0.00 s 0.00 s 0.00 L [56.8 Technical Examiners ·9oo < 0.00 s 0.00 so 56.88 Technical Assistance s 0.00 s 0.00 < 0.00 a [56.07 Reaserch @ Development 0.00 < 0,00 s 0.00 » Financial Audit 0.00 < 0.00 " 0.00 . al [56.09 Project Management I s 0.00 < 0.00 s 0.00 ··o, Consultant - 56.10 IEqulpmont ' s 0.00 < 0.00 < PM GS Y/F-1A-ADM Pradhan Mantri Gram Sadak Yojana PMGSY Administrative Fund Monthly Account (PIU) Report Type : ALL PIUS CONSOLIDATION State - Nodal Agency : Himachal Pradesh ,.., Credit Balances Account Head of Account Code ( Number ( Baijnbath EB ilaspur Dalhousie rud Codo1 co Training for Skill s 0.00 s 70,186.00 < 4,331.00 56.11 () Development s 0.00 Project Implementation s 0.00 s 0.00 56.31 o Consultants o 56.32 Others I +o.so < 0.00 0.00 s 0.00 < 0.00 ) [a Laboratory Equipment <·] s ICompuu-.-. and Pheripherals s 0.00 s 0.00 56,700.00 ) 586.02 Equipment < 0.00 s 0.00 ) 59.01 rurtNSe/RL'nOYAllon of • 0.00, Office Area O 59.02 Furniture and Furnishing of • 0.001 s 0.00 s 0.00 the Office O s 0.00 s 0.00 59.03 Vehicles < 0.00 O < 0.00 IEqufpm<'nts and M>chllll'ry % 0.00 < 0.00 59.04 O Computers and Pheripherals s 0.00 < 65,246.00 < 0.00 59.05 O O s 0.00 s 0.00 s 0.00 61.01 Miscellaneous Advances O O 63.01 Balance Sheet Account so.so s 0.00 s 0.00 s 0.00 • 0,001 0.00 63.02 Income and Expenditure O so I Account 1,36,517.00 < 12,75,485.00 s 17,67,404.00 so Total; I 0 00 0.00 0.o0 s? sh s? v e? Pradhan M: PMGSY Mont rs Report Type :ALL PIUS CONSOLIDATION I'") State > Nodal Agency : Himacha! Pradesh rs Head of Account r Account Code Number r, ( Head Code1 Hamirput IJoglndor lug., [® n 4 51 6 o 151.01 I Central 2Administrative s 0.00 0.00 < 0.00 Expenses Funds O < 1,36,820.00 < 30,93,369.00 5 5,92,887.00 o 51.03 Central Administrative Expenses Funds received by PIU from SRRDA ) s 0.00 < 0.00 51.04 State Administrative • 0.001 O Expe nses Fund DO State Administrative 5 10,920.00 s 0.00 s 0.00' 51.06 Expe nses Fund received by O PIU from SRRDA s 0.,00 < 0.00 s 0.00 O 51.07 Bank Authorization Account O 51.09 (Boo ks of SRRDA) Surpluses and Reserves I s 0.00 s 0.00 s 0.,00 O s 0.00 s 0.00 s 0.00 53.02 Tax Deducted at Source by O PIU/Nodal Agency s 0.00 < 0,00 % 0.00 60.01 Interest received from Bank u s 0.00 s 0.00 s 0.,00 60.02 Miscellaneous Receipts O s 0.00 s 0,00 62.01 unpaid Bills s 0.00] O Deposits from Suppliers s 0.00 0.00 s 0.00 62.02 .O Statutory Deductions of s 0.00 s 0.00 < 0.00 62.03 Incore-Tax O s 0.00 Statutory Deductions of s 0.00 s 0.00 62.04 sh Value- Added Tax/Commercial tax etc. sh < 0.00 Other Deductions s 0.00 s 0.00 62.05 O Total: < 31,04,289.00 5 5,92,887.00 < 1,36,820.00 ? ) s r5 Account Head of Account Code I") Number • n Head Code1 Hamirpur Joginder Nagar 1K•IP4 o s 0.00 s 0.00 I 55.22 Repairs and Maintenance of • 0.001 co Office Equipment s 0.00 s 0.00 < 0.00 [55.23 Insurance Charges o < 0.00 s 0.00 s 0.00 55.24 IM!sallancous Offfco O Expenses < 0.00 s 0.00 s 0.00 "" Training ) workshops and Conferences s 0.00 s 0.00 s 0.00 ) 55.42 O 55.43 Professional Services < 0.00 ··a] s 0.00 s 0.00] 0.00 < 0.00 O 55.44 Other Expenses s 0.00 s 0.00 s 0.00 O 55.51 Publications ) Advertisement and Publicity s 0.00 s 0,00 s 0.00 55.52 Books Periodicals and Audio < 0.00 s 0.00 s 0.00 55.53 Visual Mat. O 56.01 General Expenses s 0.00 s 0.00 s 0.00 O s 0.00 ·go] s 0.00 56.02 Laboratory Equipment O s 0.00 s 0.00 56.03 Computers and Peripherals s 0.00 o co 56.04 Expenditure on Other Asse ts ·9oo] < 0.00 s 0.00 Technical Examiners < 0.00 s 0.00 < 0.00 56.05 eh Technical Assistance s 0.00 s 0.00 s 0.00 56.06 s? Reaser;h £ Development s 0.00 s 0.00] s 0.00 56.07 <0 56.08 I Ffnanci1l Audit s 0.00 0.00 < 0.00 < 0.00 s 0.00 [s.8 Project Management ant Corault s 0.00 < 6,43,052.00 s 0.00 0.00 56.10 Equipment Pradhan MI PMGSY Mont ry Report Type : ALL PIUS CONSOLIDATION r State ·Nodal Agency : Himachal Pradesh I") Account Head of Account ') Code Number r Head Code1 Hamirpur Joginder Nag2! Kalpa co 56.11 Training for Skill < 3,02,566.00 < 28,884.00 s 0,00 () Development 56.31 Project implementation % 0,00 < 0.00 < 0.00 o Consultants 56.32 Others < 0.00 s 0.00 s 0.00 3 ) 58.01 Laboratory Equipment s 0.00 < 0.00 < 0.00 ) 58.02 Computers and Pheripherals < 1,28,325.00 < 0.00 s 0.00 Equipment ) 59.01 Purchase/Renovation of < 0.00 < 0.00 s 0.00 Office Area ) 59.02 Furniture and Furnishing of s 0.00 0.00 < 0.00 O the Office 59.03 Vehicles s 0.00 < 0.00 < 0,00 ) CO 59.0-4 Equipments and Machinery ·o] s 0.00 < 0.00 Computers and Pheripherals s 0,00 s 0.00 < 0.00 O 59.05 O 61.01 Miscellaneous Advances s 0.00 % 0.00 % 0.00 O 63.01 (61.1.anct" St,c:o,c t Ac:count < 0.00 < 0.00 < 0.,00 u u 63.02 l lncomr and Expenditure Account < 0.00 s 0.00 s 0.00 ? Total: s 31,04,289.00 s 5,92,887.00 < 1,36,820.00 S s i e; © sh 3 A 0 coo 000 0 00 s? ® eed % sh @> s'g s? s s? 58- Pradhan M: PMGSY Mont Report Type : ALL PIUS CONSOLIDATION State - Nodal Agency : Himachal Pradesh ry Account Head of Account A Code Number karc hhar Kaza Killar Kullu l Head Code1 7 8 9 10 ~ Central Administrative < 0.00 s 0.00 s 0.00 51.01 T 0.001 ( Expenses Funds 51.03 Central Administrative s 5,71,687.00 < 1,41,050.00 < 55,000.00 < 20,20,959.00 ( Expenses Funds received by PIU from SRRDA 51.04 State Administrative < 0.00 s 0.00 < 0.00 4 0.00 Expenses Fund .t 51.06 State Administrative < 11,300,00 0.00 s 43,000.00 s 0.00 Expenses Fund received by a PIU from SRRDA p s 51.07 horization Account Bank Aut < 0.00 s 0.00 s 0.00 < 0,00 (Books of SRRDA) © 51.09 Surpluses and Reserves < 0.00 s 0.00 s 0.00 < 0.00 '- Tax Deducted at Source by s 0.00 s 0.00 T 0.00, s 0.00 53.02 L PIU/Nodal Agency s 0.,00 s a.09] < 0.00 < 43,726.00 C 60.01 Interest received from Bank 0.00 < 0.00 o 60.02 Miscellaneous Receipts s 0.00 s 0.00 Unpaid Bills < 0.00 s 0.00 s 0.,00 0.00 62.01 '- u 62.02 I Deposits from Suppliers < 0.00 s 0.00 0.00 ¥ 0.00 62.03 Statutory Deductions of < 0.00 s 0.00 0.00 s 0.00 sh Income-Tax s? 62.04 Statutory Deductions of Value+Added Tax/Commercial tax etc. % 0.00 s 0.00 ··®" s 0,00 s? Other Deductions s 0.00 0.00 s 0.00 T 0.00 62.05 sh J]]]]]J]]]]],,3 < 20,64,685.00 sh Total: < 5,82,987.00 s 1,41,050.00 s 98,000.00 [] { y Q 34% I (@ I ! E[ 2 a e4» G] 45' e? Pradhan MI PMGSY Mont Report Type : ALL PIUS CONSOLIDATION State -Nodal Agency : Himachal Pradesh . Account Head of Account Code ~ Number f - larchham Kaza Kiliar ullu Head Code1 p Head of Account po Head Code 1 3 12 py 1 2 s] 10 11 51.02 Central Administrative 0.00 s 0.00 < 0.00 s 0.00 ) Expenses Funds transferred by SRRDA ta PIU ) State Administrative s 0.00 s 0.00 s 0.00 s 0.00 51.05 ) Expenses Fund transferred by SRRDA to PIU ) Bank Authoriz ation Account < 0.00 s 0.00 s 1,332.00 s 0.00 O 51.08 0 52.01 (Book± of PIU) Cash in Chest I s 0.00 < 0.00 s 0.00 s 0.00 ) s 0.00 0.,00 s 0.00] s 0.00 52.02 Imprest with Staff J s 0.00 s 0.00 0.00 s 0.00. 52.03 Bank Balance O < 0.,00 u [n Fixed Deposits with the Bank s 0.00 s 0.00 ¥ 0.00 Tax Deducted at Source by < 0.00 s 0.00 < 0.00 < 0.00 153.01 u others 54,01 Travel Expenses s 3,56,510.00 s 86,745.00 < 35,000.00 15,61,139.00 0 O 54.02 Data Entry Costs s 0.00 s 0.00 s 0.00 < 0.00 54.03 Internet Charges s 0.00 s 0.00 s 0.00 < 0.00 s 85,050.00 s 0.00 < 45,682.00 a 54.04 Maintenance of Computer s 7,505.00 As 54.05 Stationery s 45,301,00 % 3,800.00 < 18,668.00 ·"""f? ,,A Ef sap 54.06 54.07 Fax, Pottage, Courier Telephone < 0.00 % 0.00 s 0.00 < 0.00 s 0.00 s 0,00 % e -a 2 0.00 it nus?9 wee Pradha n MI PMGS'Y Mo nt Repo rt Type : ALL PIUS CONSOLIDATION State Nodal Agency : Himachal Pradesh » Account Head of Account Code Number r, arc hham Kaza Millar K ullu ry Head Code1 () 54.08 Outsourcing of Execution s 0.00 s 0.00 s 0.00 s 0.00 and Management functions O Miscellaneous Office < 21,058.00 < 43,000.00 < 0.00 s 3,40,370.00 54,09 co Expenses s 54.10 Funds from NRRDA for s 0.00 • 0.001 < 0.,00 43,700.00 ) workshop /Conference / ) 55.01 Salary and Allowances s 0.00 s 0.00 0.00 < 0.00 ) 55.02 Wages s 0.00 < 0.00 s 0.00 s 0.00 ) 55.03 Overtime Allowances s 0.00 s 0.00 s 0.00 s 0.00 O 55.04 Medical CLafms s 0.00 < 0.00 < 0.00 s 0.00 ) s 0.00 s 0.00 55.05 Leave Encashment 4 0.00 < 0.00 O 55.11 Office Rent, Taxes and s 0.00 s 0.00 < 0.00 0.00 Duties O ·v, 55.12 Travel Expenses 0.00 < 0.00 0.00 s 0.00 O s 0.00 55.13 Hiring of Vehicles s 0.,00 < 0.00 O 55.14 Printing and Stationary s 0.00 % 0.00 < 0.00 r 0.00 u 55.15 Meetings Expenses < 0.00 s 0.00 % 0.00 s 0.00 u Professional Services to the s 0.00 s 0.00 < 0.00 ¥ 0.00 u 55.16 office 55.17 [Telephone- Office s 0.00 s 0.00 < 0.00 s 0.00 sh 55.18 55.19 Telephone- Residential and Mobile Vehicle Maintenance I s 0.00 s 0.00 ·s s 0.00 • 0.001 s 0.00 s 0.00 < 0.00 55.20 Electricity Expenses < 0.00 s 0.00 ·9co s 0.00] < 0.00 s 0.00 s 0.00 0.00 55.21 Postage Expenses I I -? Pradhan M: rs PMGSY ( Mont rs ,, Report Type : ALL PIUS CONSOLIDATION r, State »Nodal Agency : Himachal Pradesh r5 Account Head of Account Code ry Number K ullu coo Head Code1 arghhar Kaz» Killar r 55.22 Repairs and Maintenance of s 0.00 < 0.00 < 0.00 :; 0.001 O Office Equipment Insurance Charges I s 0.00 s 0.00 s 0.00 55.23 <9oo co I I O 3 r 55.41 Miscellaneous Office Expe nses Training s 0.00 s 0.00 < 0.00 ··so s 0.00 s 0.00 s o.oo, s 0.00 55.42 workshops and Conferences < 0.00 s 0.00 <9so] s 0.00 O 0 ) so 55.44 Professional Services Other Expenses < 0,00 s 0.00 s 0.00 < 0.00 s 0.00 5 0.00 r 0.00 < 0.00 O 55.51 Publications s 0.00 s 0.00 s 0.00 s 0.00 0,00 s 0.00 < 0.00 O 55.52 Advertisement and Publicity s 0.00 % s 0.00 0.00 s 0.00 O 55.53 Books Periodicals and Audio % 0.00 % Visual Mat. O General Expenses s 0.00 s 0.00 s 0.00 s 0.00 56.01 u 56.02 Laboratory Equipment s 0.00 < 0.00 s 0.00 % 0.00% u u O » 56.04 Computers and Peripherals Expenditure on Other Assets s 0.00 s 0.00 . < 0.00 s 0.00 <@oo] s 0.00 < 0.00 s 0.00 56.05 Technical Examiners s 0.00 s 0.00 < 0.00 < 0.00 v 56.06 Technical Assistance < 0.00 < 0.00 < 0.00 s 0.0 eh v 56.07 Rea±erch @ Development s 0.00' < 0.00 s 0.00 3 0.00 s 0.00 s 0.00 ~,~~4S • ? 56.08 Financial Audit s 0.00 s 0.00 s 0.00 ? 56.09 Project Management Consultant lee sh 56.10 Equipment s 0.00 % 0.00 • 6.o9] s 0.00] I s? < Pradhan M: PMGSY Mont r ') Report Type : ALL PIUS CONSOLIDATION r State -Nodal Agency : Himachal Pradesh I") Account Head of Account r Code Number (y ( Head Code '1 kart hham [® Yallar ullu • Training for Skill < 0.00 s 0.00 s 0.00 25,614.00 56.11 o Development ·9o0 < j s 0.00 r•oJect lmplc,-ntitlon s 0.00 0.00 o ) I O 56.32 Consultants Others s 0.00 < 0.00 s 0.00 < 0.00 Laboratory Equipment s 0.00 s 0.00 s 0,00 s 0.00 •• } 58.01 < 63,768.00 0.00 s 0.00 ) 58.02 Computers and Pheripherals Equipment ) Purchase/Renovation of s 0.00 < 0.00 s 0.00, s 0.00 59.01 Office Area O < 11,300.00 s 0.00 < 0.00 I 59.02 Furniture and Furnishing of • 0.001 0 the Office O 59.03 Vehicles < 0.00 so.so s 0.00 < 0.00 s 0.00 s 0.00 s 0.00 s 0.00 59.04 Equipments and Machinery O I 59.05 Computers and Pheripher ls a % 0.00 s 0.00 s 43,000.00 < 0.00 O u Miscellaneous Advances < 0.00 0.00 s 0.00 < 0.00 61.01 O O 63.01 Balance Sheet Account s 0.00 s 0.00 < ··® s 0.00} < 0.00 s 0.00 63.02 Income and Expenditure < 0.00 0.00 u Account < 5,82,987.00 < 1,41,050.00 s 98,000.00 20,64,685.00 O Total: eh 0.00 o o0 o.00 0oo - «f PIAGSY Mont Report Type : ALL PIUS CONSOLIDATION State Nodal Agency : Himachal Pradesh » Account Head of Account I + Code r· Number '"1 IHoad C<>do1 Manti r•tr>1tvo • 0.001 1 C 151.01 r1.03 Expenses Funds Central Administrative Expenses Funds received ty s 35,11,782.00 s 84,325.00 s 21,74,335.00 PIU from SRRDA } s 0.00 s 0.00 State 4Administrative • 0.001 151.04 0 lhpansosFund I ®» [Stat# Administrative s 36,550.00 • 15,588.001 • 0.001 1 o IExpen>e> Fund received by PIU from SRRDA 8-nk AuthoriUtion t,ccount s G.00 s 0.00 < 0.00 51.07 O (Books af SRRDA) 1 s 0.00] O 0.00 s 0.00 [1.08 {Surpluses and Reserves < 0.00 O 53.02 Tax Deducted at Source by PILU/Nodal Agency ··"] 0.00 O Interest received from Dani < 0.00 s 0.00 s 0.00 60.01 O 60.02 Miscellaneous Receipts s 0,00 s 0.00 0.00 O s 0.,00 < 0.00 s 0,00 62.01 [Unpaid Bills s 0.00 r 0.00 s 0.00 O 62.02 jOcposit> from Suppliers so I 62.03 Statutory Deductions of s 0.00 < 0.00 s 0.00 Inc ore-Tax sO Statutory Deductions of s 0.00 s 0.00 5 0.00 62.04 Value-Added O Tax/Commercial tax etc. sh < 0.00 s 0.00 < 0.00 62.05 !Other Ooduc1lom Total; < 35,48,332.00 < 84,325.00 r 21,89,923.00 . . I s? I : s? tut 3 Z ? 56.08 Financial Audit < 0,00 < 0.00 < 0.00 j%.\, 's sh • ~ s 0.00 s 0.00 < 56.09 Project Management s 0.00 ,' s? Consultant rAf s? 56.10 Equipment s 0,00 s 0.00 s 13,64,982.00 @> J Pradhan MI PMGSY Mont r5 5 Report Type : ALL PIUS CONSOLIDATION r State -Nodal Agency : Himachal Pradesh '") Head of Account Account ry Code Number co Head Code1 Nirand Nurpur Palampur CO < 75,400.00 < 2,72,267.00 v 0.00 0 56.11 Training for Skill Development Project Implementation I s 0.00 s 0,00 s 0.00 56.31 0 Consultants s 0.00 s 0.00 s 0.00 5e.32 Others 0 Laboratory Equipment s 0.00 0.00 < 0,00 58.01 O s 0.00 s 0.00 ) 55.€2 Computers and Pheripherals • 21,505.001 Equipment ) Purchase/Renovation of < 0.00 s 0.00 < 0.00 59.01 Office Area O 59.02 Furniture and Furnishing of s 0.00 < 0.00 s 0.00 O the Office < 0.00 s 0.00 4 0.00 59.03 !Vchlcle> O s 0,00 < 0.00 s 0,00 59.04 Equipments and Machinery O s 0.00 s 0.00 < 0.00 co 59.05 Computers and Pheripherals O s 0,00 s 0.00 s 0.00 61.01 Mgcellaneaus Advances u 0.00 < 0.00 % 0.00 63.01 Balance Sheet Account u s 0.00 < 0.00 s 0.00 63.02 Income and Expenditure h Account < 6,41,020.00 s 16,88,313.00 39,91,910.00 sh Total; so 0.o0 0.co 0.o0 sh ? s? s? ? Pradhan M: ry rs PMGSY Mani r5 r Report Type : ALL PIUS CONSOLIDATION r State -Nodal Agency : Himachal Pradesh y Account Head of Account ry Code Number co Ram put Rohru Shimla Head Code1 o 18 19 1T O o l (1.01 Central Administrative s 0,00, s 0.00 s 0.00 Expenses Funds O 51.03 Central Administrative s 12,21,572.00 10,39,202.00 s 2582,80,700.00 Expenses Funds received by 0 PIU from SRRDA ) s 0.00 51.04 State Administrative 0.00 s 0.00 Expenses Fund O State Administrative 4 0.00 % 19,710.00 s 5,22,085.00 O 51.06 Expenses Fund received by PIU from SRRDA 0 Bank Authorization Account s 0.00 < 0.00 s 0.00 51.07 O (Books of SRRDA) O 51.09 Surpluses and Reserves s 0,00 s 0.00 s 0.00 O Tax Deducted at Source by < 0.00 % 0.00 s 0.00 53.02 PIU/Nodal Agency O Interest received from Bank s 0.,00 s O.00 s 0.00 60.01 u 60.02 Miscellaneous Receipts 0.00 s 0.00 s 0.00 u 62.01 Unpaid Bills I s 0.00 s 0.00 s 0.00 u < < 0.00 < 0.00 ? 62.02 62.03 Deposits from Suppliers Statutory Deductions of I 0.00 0.00 s 0.00 s 0.00 Income-Tax J Statutory Deductions of s 0.00 s 0.00 < 0.00 62.0-4 Added Value- so Tax/Commercial tax etc. sh Other Deductions s 0.00 < 0.00 0.00 62.05 s? Total: 12,21,572.00 s 10,58,912.00 s 2588,02,785.00 eh • ? I s? Pradhan M: " PMGSY Mont Report Type : ALL PIUS CONSOLIDATION State Nodal Agency : Hiracha! Pradesh » Account Head of Account Code Number Rampur Ro hru S hiimla Head Code1 Head of Account I i Head Code 1 I 2 19 20\ 21 : 0 I 51.02 Central Administrative < 0.00 s 0.00 < 0.00 Expenses Funds transferred 0 by SRRDA to PiU 0 51.05 State Administrative ¥ 0.00 < 0.00 s 0.00 ) Expenses Fund transferred by SRRDA to PIU 0 Bank Authorization Account s 0.00 s 0.00 s 0,00 51.08 O (Books of PIU) O Cash in Chest 0.00 < 0.00 s 0.00 O O O I " 52.0Z 52.03 52.04 Imprest with Staff Bank Balance Fixed Deposits with the Bank % 0.00 < 0.00 s 0.00 5 0,00 s 0.00 s 0.00 < 0.00 s 0.00 s 0.00 O 53.01 Tax Deducted at Source by s 0,00 s 0.00 s 0.00 others O s 225,94,411,00 54.01 Travel Expenses < 9,14,493.00 s 9,89,419.00 co 54.02 Data Entry Costs s 0,00 s 0.00 % 1,22,433.00 v $4.03 Internet Charges 0.00 s 0.00 s 2,49,357.00 O Maintenance of Computer s 1,43,670.00 s 3,800.00 15,29,360.00 O 54.04 s ch 54.05 Stationery 5 2,053.00 s 20,458,00 15,61,135.00 } sh 55.20 Electricity Expenses s 0,00 < 0.00 ®3 es s? pr Postage Expenses s 0.00 s 0.00 s 0,05'- i e? {3 a sh s 0.00 s 0.00 s 469,64,039.00 56.09 [Project Management a " s? 'Consultant s 0,00 s 64,62,562.00 ! 3 s 0.00 &as i' 56.10 Equipment e? ~ Pradhan & rs PMGSY rs Mont r, Report Type : ALL PIUS CONSOLIDATION r State ·Nodal Agency : Himacha! Pradesh ry r Account Code Head of Account r Number () Head Code1 Ramput rohru Oo O 0 56.11 56.31 Training for Skill Development Project Implementation Consultants 0.00 0.00 s 0.00 s 0.00 s 0.,00 < 0.00 "s 10,83,127.00 T 16,891.001 < 0.00 0 56.32 Others I ) 58.01 Laboratory Equipment s 0.00 s 0.00 <·so < 0.00 s 1,27,809.00 s 69,90,646.00 58.02 Computers and Pheripherals 3 Equipment 59.01 Purchase/Renovation of s 0.00 s 0.00 s 0.00 3 Office Area O 59.02 !Furniture and Furnbhln; of s 0.00 < 19,710.00 s 16,422.00 the Office 0 59.03 Vehicles < 0.00 s 0.00 0.00 O 59.04 Equipments and Machinery s 0.00 s 0.00 s 0.00 CO s 0.00 s 4,67,853.00 59.05 Computers and Pheripherals < 0.00 O O 61.01 Miscellaneous Advances s 0.00 s 0.00 s 0.00 u 63.01 Balance Sheet Account s 0.00 0.00 < 0.00 u 63.02 Income and Expenditure 0.00 < 0.00 s 0.00 Account so s 2588,02,785.00 Total: s 12,21,572.00 s 10,58,912.00 sh so 000 0.00 Goo sh s? Pradhan M: r rs PMGSY Mont rs ""I Report Type : ALL PIUS CONSOLIDATION r, State - Nodal Agency ; Himachal Pradesh ry Account Head of Account r Code Number ( Sotlar Udaipur Una Head Code1 o 21 22 20 o s 0.00 0.00 s 0.00 O 51.01 IC~tr.1 Admlnlstrallvo Expenses Funds 0 Central Administrative s 16,63,102.00 s 20,000.,00 s 12,86,314.00 51.03 ) Expenses Funds received by PIU from SRRDA ) < 0.00 51.04 State Administrative < 0.00 < 0.00 ) Expenses Fund < 0.00 s 0.00 s 3,367.00 State Administrative O 51.06 Expenses Fund received by PIU from SRRDA O < 0.00 s 0.00 51.07 Bank Authorization Account • 0.001 O (Books of SRRDA) O 51.09 ISurplU>ti and Reserves s 0.00 s 0.00 ¥ 0.00 O Tax Deducted at Source by s 0.00 s 0.00 s 0.00 53.02 PIU/Nodal Agency O Interest received from Bank so.o s 0.00 s 0.00 60.01 O Miscellaneous Receipts s 0.00 s 0.00 s 0.00 60.02 O 62.01 Unpaid Bills s 0.00 s 0.00 0.00 O 62.02 Deposits from Suppliers ·goo] s 0.00 s 0.00 so 162.0l Statutory Deductions of s 0.00 s 0.00 % 0.00 Income-Tax J s 0.00 < 0.00 < 0.00 62.04 Statutory Deductions of eh Value-Added Tax/Commercial tax etc. . sh ? ass Other Deductions s <·® s 0.00 0.00 s 12,89,681.0 6 Tot a!: 16,63,102.00 s 20,000.00 3 { ® Pra dhan MI "" rs PMGSY Mont (y Report Type : ALL PIUS CONSOLIDATION ') State » Nodal Agency : Himachal Pradesh r, Account Head of Account 'I Code Number r Solar Udaipur Una ( Head Code1 pry Head of Account o r••d Code1 0 24 1 2 22 23 s 0,00 O 51.02 Central Administrative 0.00 s 0.00 Expenses Funds transferred ) by SRRDA to PIU O 51.05 State Administrative < 0.00 s 0.00 < 0.00 Expenses Fund transferred ) by SRRDA to PIU O < 0.00 s 0.00 s 0.00 51.08 Bank Authorization Account O (Books of PIU) s 0.00 co 52.01 Cash in Chest 3 0.00 s 0.00 < 0.00 s 0.00 s 0.00 O 52.02 Imprest with Staff Bank Balance s 0.00 s 0.00 < 0.00 O 52.03 < u 52.04 Fixed Deposits with the Bank s 0.00 0.00 0.00 < 0.00 s 0.00 O 53.01 Tax Deducted at Source by s 0.00 others u 54.,01 Travel Expenses s 12,00,973.00 s 0.00 s 9,25,894.00 o s 0.00 54.02 Data Entry Costs 25,969.00 s 0.00 so s 0.00 < 0.00 0.00 54.03 Internet Charges O Maintenance of Computer s 0.00 s 0.00 s 79,656.00 s? [ s 31,855.00 s 20,000.00 s 76,427.00 5 Bi s 0.00 s 0.00 s 0.00 © 'O 55.21 Postage Expenses s z J g s; £ s ¥6 ®a. ° < S/ Pradhan M: PMGSY r Mont Report Type : ALL PIUS CONSOLIDATION r State • Nodal Agency : Himachal Pradesh ,.., Account Head of Account Coda o Number o Head Code1 Solan Jdaipur Una r 55.22 Repairs and Maintenance of < 0.00 0,00 s 0,00 n Office Equipment 55.23 Insurance Cha rges < 0.00 s 0.00 s 0.00 co 55.24 IMbcelllnc,ous Olfko s 0,00 0,00 s 0.00 0 Expenses < 0.00 "" Training so.so] ¥ 0.00 0 ) 55.42 Workshops and Conferences s 0.00 s 0.00 % 0.00 y < 0.00 < 0.00 < 0.00 55.43 Professional Services I s 0.00 < O 55.44 Other Expenses I <·so 0.00 0 55.51 Publications s 0.00 s 0.00 < 0.00 O 55.52 Advertisement and Publicity s 0.00 < 0.00 < 0.00 O 55.53 IBooks Pcrfodfuls •nd Audio s 0.00 s 0.00 s 0.00 Visual Mat. O s 0.00 56.01 !General upc,nsc,s s 0.00 0.00 O 56.02 Laboratory Equipment < 0.00 < 0.00 s 0.,00 O 56.03 Computers and Peripherals s 0.00 s 0.00 s 0.00 O 56.04 Expenditure on Other Assets 0.00 ¥ 0.00 s 0.00 O s 0.00 0.00 s 0.00 eo 56.05 Technical Examiners 56.06 Technical Assistance s 0.00 0.00 s 0.00 ? s? Reaserch @ Development 5 0.00 < 0.00 s 0.00 [" sh 56.08 Financial Audit < 0.00 0.00 s 0.00 ""a 'S/ s? urdni of Execution and Management functions 120,35,044.00 Oo Misc ellaneous Office 54.09 Expenses 0 242,98,332.00 54.10 Funds from NRRDA for 0 workshop / Conference / 70,89,053.00 44. %a 0 55.01 Salary and Allowances 0.00 ) 55.02 Wage: 0.00 O O 55.03 Overtire Allowances I 0.00 [55.04 Medical CLafms 0.00 O 55.05 Leave Encashment 0.00 O 55.11 Office Rent, 'Taxes and Duties 0.00 0 Travel Expenses 55.12 O 0.00 55.13 Hiring of Vehicles u 0.00 55.14 Printing and Stationary O 0.0 55.15 Meetings Expenses O o.oo 55.16 Professional Services to the O office 9,900.00 55.17 Telephone- Office 0.00 55.18 Telephone- Residential and Mobile 0.00 55.19 Vehicle Maintenance 0.00 55.20 Electricity Expenses 0.00 55.21 Postage Expense: 0.00 Pradhan MI PMGSY Mont Report Type : ALL PIUS CONSOLIDATION State -Nodal Agency : Himachal Pradesh Account Head of Account Code ry Number o Head Code1 Total:- () 55.22 Repairs and Maintenance of Office Equipment 0 0.00 55.23 Insurance Charges O 0.00 O ) a+ 55.41 Miscellaneous Office Expenses ITralnl"i 29,750.00 0.00 ) 55.42 Workshops and Conference: 0.00 ) 55.43 Professional Services 0.00 O 55.44 Other Expenses I 0.00 O 55.51 Publications 0.00 O 55.52 Advertisement and Publicity 0.00 O 55.53 Books Periodicals and Audio Visual Mat, 0.00 O 56.01 General Expenses O 0.00 56.02 Laboratory Equipment O 78,48,910.00 56.03 Computers and Peripherals O 125,69,417.00 56.04 Expenditure on Other Asset O 0.00 56.05 Technical Examiners O 758,77,329.00 56.06 Technical Assistance O 338,61,883.00 s? 56.07 Reaserch E Development 0.o0 ? 56.08 Financial Audit 0.00 s? 56.09 Project Management Consultant 469.,64,039.00 ..; 56.10 Equipment 90.,64,740.00 sh ® ""I Pradhan M: rs r PMGSY Mont r5 r Report Type : ALL PIUS CONSOLIDATION ry State » Nodal Agency ; Himachal Pradesh r Account Head of Account ry Code Number ry IHoad Code1 Total:- Oo o 56.11 Training for Skill Development 21,77,749.00 56.31 Project Implementation O Consultants 16,891.00 Others 0 56.32 0.00 O 58.01 Laboratory Equipment 1,55,676.00 ) 58.02 IComput= ond Phetfph<>rm Equipment 80,46,568.00 O 59.01 Purchase/Renovation of Office Area 0 0.00 59.02 Furniture and Furnishing of 0 the Office O .o» Vehicles 68,070.00 0.00 0 59.04 Equipments and Machinery 0.00 O 59.05 Computers and Pheripherals O 6,55,021.00 61.01 Miscellaneous Advances ? 0.0€ 63.01 Balance Sheet Account O 0.00 u 63.02 Income and Expenditure Account 0.00 sh Total: 5 2860,99,999.00 so 0.00 s? sh sh e sh co GIANENDER & ASSOCIATES rev {flAf@ pf@f- (At(fh p\pp© MANAGEMENT LETTER 1. INTRODUCTION: We have reviewed the Annual Financial Statements of PMGSY Administrative Fund of Himachal Pradesh Gram Sadak Development Agency {HPGSDA), Shimla for the year ended on 31° March 2019. In planning and performing our review, we have considered the internal control structure and operating procedures being followed in Himacha Pradesh Gram Sadak Development Agency, Shimla. s 'Management Letter' describes: Thi a) The scope of examination and verification and the review methodology and procedures adopted. b} The Records, statements, systems and controls examined by us. c) The Degree of compliance of each of the financial covenants on the Underlying financial degree. d) The material deficiencies and weakness and measures recommended for improvement. This letter is intended solely for the information and use of Himachal Pradesh Gram Sadak Development Agency, and others within the organization and should not be used for any other purpose. 2. SCOPE OF THE FINANCIAL REVIEW : O The scope of our financial review was as described in the Terms of Reference in the agreement for professional Services. The review specifically covers the areas, which include the following: • O a) Comments and observations on accounting records systems and controls that were examined by us O during our audit. b) To identify specific deficiencies and areas of Weakness in systems and controls and improvements O required c) The degree of compliance with the financial /control procedures as documented in the financial manual O of the Project. d) To communicate matters which might have a significant impact on the implementation of the Society O and, O e) To report any other matter that is considered important by us. O 3. APPROACH ANO METHODOLOGY FOR THE REVIEW: O We conducted our audit in accordance with auditing and assurance standards generally accepted in India. O These standards require that we plan and perform the audit to obtain reasonable assurance about whether u the financial statements are free from material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statement. An audit also includes assessing s? the accounting principles followed and significant estimates made by the Management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our so opinion. ? Plot No. 6, Site No. 21, GectaMandirMarg, New Rajender Nagar, New Delhi = 110060 O so CA GIANENDER & ASSOCIATES \ @@f l(fMp MIT S During the course of audit, we have examined such books of account and other relevant record as deemed appropriates under the circumstances. The purpose of review was to enable us to express an opinion on the accounts. An examination of books of accounts and other relevant records were not primarily or specifically designed to disclose frauds of defalcations and cannot be relied upon for this purpose. The review was based on examination of books of accounts, underlying records and vouchers substantiating transactions. 4. REVIEW OF FINANCIAL STATEMENTS: The financial statements comprised of:- a. Balance Sheet of PMGSY Administrative Fund as on 31-03-2019. b. Income and Expenditure Account of PMGSY Administrative Fund for the year ended on that date, and c. Sources and uses of PMGSY Administrative Fund for the year ended on that date. S. COMMENTS AND OBSERVATIONS ON ACCOUNTING RECORDS SYSTEM AND CONTROLS: I. The system of internal control as prescribed under PMGSY for Administrative Fund is in vogue and the necessary primary records are maintained at Division level but financial entries in the online system {OMAS} are made at Circle Level. The necessary record for the purpose of audit was provided at Circle level. IL. While reviewing online accounting system and also manual cash book maintained at Circle Office level it has been observed that all the payments are being made after getting approval for expenditure from competent authority. III, ve Expenditure. Statutory deductions are being made from the payments of Administrati y 6. IDENTIFYING SPECIFIC DEFICIENCIES AND AREAS OF WEAKNESS IN CONTROL SYSTEM O We have not come across any major deficiencies or weakness in control system of PMGSY-Administrative Fund. 0 7. THE DEGREE OF COMPLIANCE WITH THE FINANCIAL /CONTROL PROCEDURES AS DOCUMENTED IN THE O FINANCIAL MANUAL OF THE PROJECT, O The compliance is generally being made with the financial control procedures as documented in the O financial manual of the PMGSY-Administrative Fund. O 8. TO COMMUNICATE MATTERS WHICH MIGHT HAVE A SIGNIFICANT IMPACT ON THE IMPLEMENTATION OF THE SOCIETY? O We have not come across any matters which might have a significant impact on the implementation of O the Fund O O ? J ? Plot No. 6,Site No. 21, GeetaMandirMarg, New Rajender Nagar, 10060 ? \ en f - " Copy forwar ded to:- 1. The Principal Secretary (PW) to the Govt. of Hmachal Pradesh,Shim!a-? for nformation please. i 2. Tho Director (F&A),National Rural Roads Development Agency,Ministry of Rural Development Government of India,5 floor, NBCC Tower, Bhiksji Cama pale, New Deli-$6. 3. MS .Manvinder Marak, Sr. Fin ancial Specia st, World Ban',70 Lodh» Estate. li New Delhi-110003 along#th a z@ documents for information please. ,._e,M,ro~ 0 Co ~ I «=sw Chief Executive, HP, GSDA,Nirman Bhawan, Nigar Vhar Shimla pr pr> pr CA sews GIANENDER & ASSOCIATES fNAJ@}R[ hf(hp}AN]S© AUDITOR'S REPORT ( r3 The Chief Executive, r Himachal Pradesh Gram Sadak Development Agency, Nirman Bhawan, ( Nigam Vihar, Shimla. r We have audited the attached Financial Statements of" Pradhan Mantri Gram Sadak z c : s \ ! t < (7 3 r ~ o S5 ± is5g =57 -75 352 g z 52 - 0 r l :~2.t!';;Z < 0 5; 27F = r 7 = Pi? c to s o 5 s Z = » f> S{% +gpy ± pry 6 +e l s r z; O Q pg . 5 w 0. ... g Es ... () m / ( o o r ± ± O 2 ? ) 3 g ) i = I; i J , g e t? r O O O O O cO O so sh & z 2 ,» • er sh = » s2 a : ? sh ; 1 s? < < Z t J; p , a 2 • - ! S C rs • z rs = < r I I r » F » : g r5 c g g • .. r 5 " i: ry " s EE 3 ¥ z , () 3e ry 7 2 n o 0 r I £ 2 $ ) 3 2 0 5 ) g s O 3 O O ® s ] eO «7 @ 5 s $ 5; 83» , a o is s s3 g O ifs1sss3±±±z±3s3cf#34f5 u O sh eh s .= E sh ! 2 e? z ~ 7 s £ i <} o Pradhan Mantri Gram Sadak Yojana 0.00 0.00 0 o0 J4 17,01 AVane PayIIent to o0tractors 12,09,1086.00 12,25,699.00 35 7.02 Materials 0ed to Cot#actor 0.00 0.00 0.00 J6 17.03 Secured Advance against material 712,80,785.00 736,15,160.00 31 17.04 Mob\lat Ion Advance B38,40,745.00 1024,28,613.00 38 17.05 Machinery Adyace 0.00 0.00 0.00 y9 17.06 Advances to 'Suppl lery 0,00 0.00 0.00 40 17.07 other Advances 6,90,26,41,694.00 % 39,06,36,25,80 4.00 8 32,16,09,84,110.00 TOTAL (Flnn~:.1trollorl (Chlof kcutlvo) In Tors of our Report of Evon date annexed I o; GIANENDER & ASSOCIATES (Chartered Accounta FRM No, 004661N p, I 4C PLACE:SHIMLA DATE: (CA Manju Partner 26 - 08-2 %4,#EMBERS '¥ IP NO.083878 2014 HRRDA, All rights revered Gener ated On ; 25/09/2019 01;30 PM Page t of f ( ( c c c c c c c cc c o, re, o 0 0 0 o 5 3 7 5 3 3 3 3 3 f6> 3 pa 3 ~-3z r i s > n z pP ec ,; t» C. my z £ 2 p 2 v z + ; = 7 5= 5: ; z = 3 z 2 s t = r; 1 ~ i an, e < 3 K : s t sa z ..: p» 0 2 5 2 37 " Z 3 t» 2 2= 1 3 ~ =5 ..,, z < 3 == g J 3 3 , ig s f3 z 5 » s C I = I F f ; 5 = s 2 ~ 5 £ ) • z g , •. ~ a ) = C 3 J C • g» ~ « " \ I » 2 O u O O s) ? sh < ea g A ,J 3 e f z ) 4 z 3 -? : 4 a , : 5 co sg p i 2 » n 2 ~ o » 5 o =E s o 0 T • z J 8 g l a < & .. 3 c % « I l< O O O .. p a " o a J O A g i» pg» u > , % e ;,,.. c> a st so % s g 88 so s 5 ? 7 z sh F t a 5 = s? i l 2 ...J y # -JP PMGSYISCH/F-£2AA PMGSY PROGRAMME FUND Schedule forming Part of Balance Sheet et SRRDA (Referred to in paragraph 1$.4.1. of the Manual ) Schedule ef Programme Fund received ty SRRDA Balance Sheet as at 31st March,2019 [SCHEDULE No. LT- PMGSY Programme Fund Current Year Previous Year r I 221£-19 2017-18 , ' 4:" Prr,grr,,rr,e F~">d rY.e - from '-W' I Deveocmment GCl / ct Rural [Programme fund resewed from government cf Ida/ I 82945 20.000 OO ry I 'a.torgate (NRRDARIDC ) 111415.61 16 02 ' A¢ gerest Transferred to Grant n ad vide Interest ry 7 ' tra·.J.'trrt<: G04 lt-~e:· ~o p.1 ..o•;..-;7012-Rc 2'S lMay 2014 I ' CIosina Balance 194354_81,196 og O 1J 1o475 00 000 00 I o o0.000.co er7& I I (y peing Baar; e as per last yea's balance Sheet Central grant fer StatePan Schemes 7ecenved ty SRRDA [9rug State Treasury fSr PGSY-I Roads 0 Agg Rsc ened dung±e yea: Central grant fe r State o [Pan Schemes recened by SRRDA trou [Treasury fer PGSY-A Reads gh Stae t e772± 00 000 00 o I 'COsina Balan ce . 171200.00.000.00 1023475.00.002.00 3 I ] I t Fund receves from State Government to meet cos! de- runs o! I ) ts6E67 ii@oil ) 1600 50.000 O0 2985 4$ 12 6 00 O Closing Balance! . 12569.17 11Q CO 10968 67 tt0 00 I ) IV [Opening Ba.ace as pe: ast ears ta'ape Snee! ' • 10£55 05.002 00 €:25 36 000 0¢ I I . O a te Sare e! PM3S eved tom St Ad Funds rec Y [programme fund I 6425 49 99 0 I 4138.70 000 0O I so • [CIosina Balance I I 17090.55,999.00 105£5.06.000 00 I I cO Closing Balance(let+III·IV)Total I 395224,£4,305.00 I 319373.54,206.00 I O O so tr Terms of our Report of Even date annexed GIANENDE R 8 ASSOC IATES sh (Chartered Accountants) FRM Na. 004661N ? sh rawal) sh PLACE:SHIMLA P NO.083876 sh Are: 26-0g -2013 s ' sh e cO a \o O sh co O O so s? CON o so s r ? s = 2 sh s? s Schedule forming pa rt of a lanca Stoot C Balance Shoot as at J1st March, 2019 Schedule of Incidental Funds and Mi&Colla m:::- ,y red to inPatagt s1b 4.1and t4- yoars D0uningthe > Fines,Forf eiturePenalties etc Total ±rs I- 1, -» SNO, opening Oponing Dalance Addition Recovery Cosing Balance Total Current Total Prov lo us Incidental Fund Fines, Forfeiture Recovery during adjusted Year yoat Penalties otc. tho yoar during tho year ~9 r { -< 9> ®I> - J I MA NDI io amutA 0.00 441368.00 - o o0 0.00 4,41,368.0 0 32,13,513.00 ,513 00 32,13 ( 7 . - try f o, % _ 4 o_ 3 NAGAR KuLU UAI+u iAutnu ASPUR It. - 4,16,470 00 0.00 0.00 1,17,520.60 0.00 187010 o0 99024.00 56222 0. o0 8 00 0oo Jg 4zoo06o o. 0. 00 0 300000.oo o0 JR - 0 0 0 o 5 1,67,010.00 99,028.00 ,62,224. 42,000.00 02,204.00 31, 5, 48,590 00 19,66,65 1.00 .00 9,7 4 ,92 75,837.00 r'33,837.o 6,00,620.0 31,02,204.00 1.00 o 5,48 0 ,590.00 7 n soLx 0 00 3538001.00 51651.00 0.00 ,5 0 45 44,19,654 0 7,250.00 16,75,597.00 e sit. o 96,57,230.o 62.39,994.00 0.00 J . 96,57,230.00 16,6 165,50,574.00 7,220.00, 8 RAMP UR 65734.00 0.00 0.00 65,734.00 165,50,574.00 10 KAZA 000 0.00 0 o . A 1 KALP -- 0.00 0 00 o 0.00 . 12,10,228 .00 12,10,224.00 49,26,364.00 49,26,364.00 1 12 [N 12 AMAN RouRu 0.00 0.00 131849.00 569670 00 0.00 0.00 - 000 0.00 8,31,849.00 16.,07.218.00 5,69,670.00 491,53,300.00 16,07,218.00 541,54.279.00 . 0.o0 f4 t PAL. MP o A atnous: UR 0.00 16,50,866.00 s51745.00 2964374.00 - 0.00 0.00 oo0 5,51,745.00 25,64,174 oo 14,21,656.00 -4,21,6s6.0 46,866,850.00 46 0 ,86,050.00 1 a ILLAR 0.00 0.00 000 0.00 16,56,198.00 16,56,198.00 17 Nuwur 9,234.00 27 4729 0.00 - 0.o0 000 21,17,290.00 66,05,155.00 58,50,095o0 18 UNA o 00 6599090 00 0 00 0.00 65,99,090.00 1 04,71,820.00 104,71,830.00 :orFricr iit 110,72,231.9 9 0.00 0.00 0 .oo · 409,2 22,g3 569]tpa, 3,2n. go , Total 1294,61,545.00 ,387.60 191,27 12,23,651.00 . 201,51,040.00 4421,63,751.00 .] 1018,94,191.00 ( ( c c c c c C c c C C C C 0 P ms ms ms o o 5 o o 2 o o 3 3 3 3 5 ") 5 3 PMGSY/SCH/F-52C PMGSY PROGRAMME FUND Schedule forming Part of the Balance Sheet as at 31st March,20fS Schedule ot Deposits Repayable (Referred to in paragraphs 15.4.1, and 15.4.3. of the Manual) 7y cy SCHEDULE No. L3- Deposits Payable Current Year Previous Year Year 2018-19 Year 2017-18 f') 7o 1 Contractors & Suppliers Outstanding Amouni j o opening Balance as per the last Balance sheet cf PM 6402,92.316.00 4943,94, 998 00 0 eived dunng the Year Regular PAGSY Add Rec 2537,03.642 00 2238.83.255 00 0 O Less Refunded during the Year.(PMGS'Y) 827,56.003 00 779.85.977 00 0 Total 8212.39.995.00 6402.92.316.00 O ) O Chief t,utJve o In Terms of our Report of Even date annexed > GIANENDER & ASSOCIATES 3 s? • J ® s 4 14-41414 ,.' ) I € oa Ag a ' I " 4 ef-et / e :• p q s414t) $13213% iii;i l 4 ) • I Z q { g • f» r • a? Joo I • C ] ti Ci : p 4 • ••' p g ) tgg»» ea:» fry • • Z Z Ca 4 I " sq s g #% ;o 8,g . [; I p ±i 'it2s t, z uu.an~ ~ a;4ts!et O q ; .t, r we I I p • ;en; 3+E11} ¢ c ! wt t <; 02£)2 ¢ Arig] CA s;4;«! p» ).t.UIUI~ +I j», pr op I S4 O =: 44at} 4 ] Ct am • 4 1j; 4 ¢} ] '1 .. • 33fr4r p { Uy j # »e .t mg t ZTE1J© O I® , • D] op} { O ? " j- Pe #asp»» ® %£ .. p .. t a ;4'11J 21011e4 , 222421113 ? : el " ~ a ;5E1ST4 gr!fess} g; . 1)yt;etS¢ " Te» 1- u- a p c ] 3 " J :: I II 8 q 4ap «20.2j p t$st; c t 2-44 t Z q s 79534421 g sp+£1} 22 TP ~ pg;] jp4 j Q CI 9213 11422 cO tetau! Ca sag.ttau ] {I s] 1J1114412 74?7DE} 3, FEE11J4 42sg±a e17742 43/res 4;)E 42 e 29Et4] 29311410% Oo O ~; Flnand> -~Pr.lGSYJ O e annexed In 'Terms af our Report f Eve n dat so GIANENDER 8 ASOCIA S (Chartered Accountants) sh 00466 F Na.RM 1N pg • ME ? "4at •• ¢ • x2+1221 $4233244 2 11211921$00 • ! t pr, pee4a! • •• 1;79371$ s:I» 2.d YEA2 ¢ • 11121430.2 0 244 Q t ¢ 2 4}e 1; po f toe z s2481.I3 tQ O9123F t ? .3 2 C ¢ • : ts a : t wt •s 2 «pp» T:tea?s t pg 4rps4rr g¢ ) +D T • ? 21129198 Ft Ft923 I1hi+3 p +pf2 2 t229 2 ties.sf it. pg¢ 3 +; • 9223 22 2 2 ¢ 24323.21 0O • 44$$2; 4 2I;T : + 4sat Ev;TT •I tE1ace2s C At I2 1} Pg/E = 2TC3! O ,, t • 4.} Cs 121 : • 2 rgy-alt 1 421942) 74t@Etta Q 10-934 130 2 4 z • ¢ 122114 2 Q O ., e p#1Jpt sar 2 • s .lt lit «4«; g; LE!# ' • •z ) «x4445 $20714&s4 pg ti 124 pd 2f " 2 • cC ;pang 22YD'923 • 2 "s4Ag T) 2 reg s«2 922 sat2TT 0 ;4121419 Q t 1¢2 1tt Q sh :: t t# • ¢ 2CJ M.21+85 ¢ ~ 2 • 2 r Z et4; ct Q 121427311 02 12 tetu • 7480 ?92 4 l-gaffe s329122 4 ttr;rs }e ptErg a O Cret.Tl • 31407229 114473274 It3BE TZ? « 44 )t# ;) O \.- Financial cootrotler(@MGSY} k# (oerred2re! O sh O ch .J (CA Man;u Partner ' PLACE:SHIMLA MEMB E NO s? TE 2¢ - 09-2619 s P2SY PROGRAMME FUND Schedule et Caret As4at {Rot@rrd ta in pang# ph 144.,1447,1£4f ad 142 ef the amws) r $eedle terrs Part cf Bala;e Sheet as at 21st ear;A 201 E SCEUL Na A4.-CURRENT ASSETS Pre va Year CuretYea? atit utar I A Cractr FA. BEto as L Me e err r a» aAars r ' I Af st824 t4a +sA ex mr 43 ±sA tt 4 0£ tu&.g ®81 9 I '% 420 3al$- 93 l Afr» vs+ pg w tip,fr gy8, 1-srn a,frfe rcyg© I . ) c Atman Recfrees tr State oermerf theate tr@rate I ) { Rcgveabe tporm te State we=ere@ . j I - •• ess ¢ merit g '• O (e ms 'mvoe Totat·' . . I . g 0 [ Jee ams [es av# sg pt ogp pg®g® ¢ O tar# . a a g 60 O s ' . pt» pg y Tctat » I t t . n vu3 nu g o0 et " 9y 74.7 0 tan 4g 4s 4£)2 O T;tat » $£4 53.7$1 20 2659.3£.666.00 3402 += 4330 total O • O O w.Tores @tar @pert gt E vs date ares9 O so sh sh ? s? < .J r5 r r r 7 r ry ry o o O 0 0 O ) ) O O co O co O O so so 5 s? s? ? sh s? 3 l. • r I o I. ll s I I i, ; ' } t: .l .lh cl l. { 0 I i! F± • :} i 0 • ;E : 0 {8±.l ! l° i: i f;33 ; sass5;ti, t » W ii• ss' 3}REA, h O r ) i IT I ) ) l lTl O RDLL [I I l# l cl. % l. a sir j j rrr± ge; O I I! O i O s's ll l ry This is to certify that balance O/S in the saving/Auto Sweep account ry of HPGS.D.A Programme Fund and Intt. Account r (3383000100123798) is 1,97,62,57,318.67/-(Rupees One Hundred o Ninety seven Crore Sixty Two Lakh Fifty seven Thousand Three Hundred and Eighteen and Sixty Seven Paise only) as on o 31-03-2019 coo o 0 0 ) ) PNB Lift Road O O Shimla O O u O O O O sh e? s? eh s? s? sh ? --3/ > , (" '3 LIFT ROAD SHIMI.A (01772801612) Email bo3383@pnb.co.in rs Ref: lntt/Cert Date: 23.07.2019 r> ry INTEREST CERTIFICATE ry ") ify that an amount of Rs.11, 98, 85.575/ (Rs. Eleven Crore Ninety Eight This is to cert Lakh Eighty Five Thousand Five Hundred Seventy Five only) has been paid / r credited as interest in Saving Account"of H.P.G.S.D.A Programme Fund Account r No.3383000100123798 during the Financial Year 01.04.2018 o coo re f" chief Mrper o O o ) • O ) 0 O O O O so co cO so sh - sh eh eh eh % .- A ll = lllll . ? < I 7 . PARTICULARS . PROGRAMME FUND BANK RECONCILIATION STATEMENT AS ON J1 March 2219 I Amount Detit Amount Creda 16423,07.,908 00 a'ancoe as mer cash Bo I iv4rere l) 240 64.121 00 Ag Cheques toed tut net for 114 7±0 O0 A2e2yr1 Cre!fed e £as Ooi ct eesyedn Bar Grant Receved e1 Bani not Erteed « Cash Boo TETE247 .1t SQ Balance as er Bani Statement as on 31/03/2019 I Total Rs.:- t97 72.02900 19762,72.029.00 I r5 r5 Cet fecy@ve s r f) PLACE $4 A le> .# ''°'"'°~. ., r DATE 26-09-2619 CA Marga Agre!] Paree o o Oo 0 0 0 ) ) O O O O O cO O O sh so sh sh sh PRADHAN MANTRI GRAM SADAK YOIANA DETAIL OF CHEQUES I5SUED BUT NOT PRESENTED FOR PAYMENTS A$ ON 31 March 2019 Particulars Date Cheque No Amount Corke Ronru " S-RM Const- Co- teu of ch- 689971 19-Dec-14 41060 3.98.075 00 Rohru " SR-M Const- Co In lieu of ch-68997.2 19-Dec- 14 41059 8 65.292.00 Dal.ruse Dal au Remittance cot GST e State Governmen t 31/01/2019 31/01/2019 519272 512273 1$,91,784.0 31,71,7590 1,65,70.0 0¢. Serl.a tncorme 'Tax Officer 0917 01/2019 606753 09/01/2019 4680675-4 82,04.0€ Shit.a State Governmen t Rent tare of G57 09/01/2019 6067$56 1,65,70.0 Shirt. 11/01/ 2019 606760 1,62,459.0 Shirr!a State Government o Shirrt.a Remittance af G5T 11/0/2019 606761 74,954,0 leg 'Tax Officer ore 17/01 /2019 6046762 23,591.0 Sirrt.a State Governedf 17I01/2019 606763 23,355.00 Shirl.a State Gaver repea t 17I01/2019 606765 45,912.0 Shirl.a Remittance of GS'T 17/01/2019 4606766 47,182.0 Shirl.a Income 'Tax th ;er 17 101/2019 606767 1,71,914.0 N I rut , rra e sg! at t; ) e 4» s4 s 4ow ) s 4ae ©, .. ... iv nwi 331 #89 »nnng I!& a% s# Jes ) atg, O : 3 .A ¢ cO u O u O u so so e? ? AAA s? - - -37- et # " y rs r ·«n ··- 9 $ r ry n Ng ee on.o t'' [ e Peg A 9e %.F # nf p £@e rt g #ge a4 of » loanwoe @e {@ - # 1 ... ... . ·1 s $ ssi $AM 3 s %p I ••• ... 0 • •• t® ry o ft e 4a ry I oo o le-ee ftee I o ssmu "® s ... 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INTRODUCTION: We have reviewed the Annual Financial Statements of PMGSY Programme Fund of Himachal Pradesh Gram Sadak Development Agency (HPGSDA), Shimla for the year ended on 31° March 2019. r In planning and performing our review, we have considered the internal control structure and operating procedures being followed in Himachal Pradesh Gram Sadak Development Agency, r5 Shim!a. r This 'Management Letter' describes: ry a) The scope of examination and verification and the review methodology and procedures r b) adopted. The Records, statements, systems and controls examined by us. co c) The Degree of compliance of each of the financial covenants on the underlying financial degree. co d} The material deficiencies and weakness and measures recommended for improvement. This letter is intended solely for the information and use of Himachal Pradesh Gram Sadak oo Development Agency, and others within the organization and should not be used for any other purpose. coo 0 2. SCOPE OF THE FINANCIAL REVIEW : ) The scope of our financial review was as described in the Terms of Reference in the agreement for professional Services. The review specifically covers the areas, which include the following: ) a) Comments and observations on accounting records systems and controls that were examined 0 by us during our audit. b) To identify specific deficiencies and areas of Weakness in systems and controls and O improvements required c) The degree of compliance with the financial /control procedures as documented in the 0 financial manual of the Project. so d) To communicate matters which might have a significant impact on the implementation of the Society and, O e) To report any other matter that is considered important by us. O 3. APPROACH AND METHODOLOGY FOR THE REVIEW: O u We conducted our audit in accordance with auditing and assurance standards generally accepted in India. These standards require that we plan and perform the audit to obtain reasonable assurance so about whether the financial statements are free from material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and di sclosures in the financial sh statement. An audit also includes assessing the accounting principles followed and significant estimates made by the Management, as well as evaluating the overall financial statement so presentation, We believe that our audit provides a reasonable basis for our opinion, y? During the course of audit, we have examined such books of account and other relevant record as deemed appropriate under the circumstances. The purpose of review was to enable us to express < an opinion on the accounts. An examination of books of accounts and other relevant records were not primarily or specifically designed to disclose frauds of defalcations and cannot be relied upon J Plot No. 6,Site No. 21, Geeta Mandir Marg, New Rajender Nagar, New Delhi- 1 F-: ? Ph: O11- 42412008, 28743942, Telefax: 42412008, Email : gka_ma@yahc pa bi <; - .Ml \ ? W} \f sh &a3% ? .52- CA --» GIANENDER & ASSOCIATES CHARTERED ACCOUNTANTS for this purpose. The review was based on examination of books of accounts, underlying records and vouchers substantiating transactions. r 4, REVIEW OF FINANCIAL STATEMENTS: The financial statements comprised of:- ry a) Balance Sheet PMGSY Programme Fund of Himachal Pradesh Gram Sadak Development 7y Agency as on 31-03-2019. b) Income and Expenditure Account PMGSY Program Fund of Himachal Pradesh Gram Sadak 7 Development Agency for the year ended on that date, and ry c) Sources and uses of PMGSY Program Fund of Himachal Pradesh Gram Sadak Development Agency for the year ended on that date. ry ry 5. COMMENTS AND OBSERVATIONS ON ACCOUNTING RECORDS SYSTEM AND CONTROLS OF "PMGSY PROGRAM FUND": O n s i. INTERNAL CONTROL SYSTEM: The system of internal control as prescribed under PMGSY is in vogue and the o necessary primary records are maintained at Division level but financial entries in the online system are made at Circle Level. The necessary record for the purpose of co audit was provided at circle level, ii. While reviewing online accounting system and also manual cash book maintained o at Circle Office level it has been observed that all the deductions made, at the time of making payments to the Contractors, from the bills like security, TDS, sales 3 tax,labour cess etc. 9 • AUDIT OBSERVATIONS ) Division wise Audit observations and Management comments are given hereunder: O Mar2gment Letter, Mandi Circle Sr. Final Audit O No. Audit Observations Reply of PIU/SRRDA HPGSDA commen ts General Points O A As per the agreement, department has to obtain Inital O Performanc e security @ 2.5% (out of total of S%} of the total contract amount from the contractor at the time of u award of the contract. However, If in £ase increase of the original contract price due to any deviation then the No reply received No reply received cO employer require to cbtan add tona l performance securty or the increased 3mount. We have observed that in alt derisions, the emplgye# is O not ob taining addition performance ecur»fy on the increase amount O 8 Most of the contractors have not talen the Insurance foe No reply received No reply received Personal injury or death of Rs. 15 Lalihs [Minimum limit) sh C AS per agreement, unit ergneer ha to 1542¢ ? percentage of work completed certificate at the time of runn ing bill submitted by the contractor but we have No reply received No reply received sh observed that no such certificate rebated to work whi;t indicates percentage of the wok completed has been y? r4sued so Plot No. 6,Site No. 21, Geeta Mandir Marg, New Rajender Nagar, New Del v Ph: 011- 42412008, 28743942, Telefax: 42412008, Email gka_ma@ya ,r / GIANENDER & ASSOCIATES -CHARTERED ACCOUNTANTS 0 The employer is not get!v: arty details of numbers of persons and equipments dephayed at site from the No reply received No reply received contractors. Ve are therefore unable to enify whether ry the equipments are fully insured Sr. Audit Observations Reply of PIU/SRRDA HPGSDA Final Audit r No. comments 1 Division: Gohar & Siraj ( HP-08-264 1) According to agreement, the p#Oct was supposed to Tire extension has been granted to Ertention letter " finish in 510 days. The commencement date of project was 3/09/2017and stipulated completion date was 03/03/2019, but as on 09/07/2019, the project is still in the contractor upto 30.11.2019 without any additional cast needs to be checked in next audit. progress and the contractor did t apply for extension As pet clause 44 of the vetian 4, 'quidate dama ges can be changed for any delay in project from the side of contractor. Liquidated Damages are charged at 1% of initial contract Price ger week after the stipulated date of () completion, subject to a raimmurn lmit gf 10% Of Initial Contract Price In this instance, the Contract value is Rs. y 2,07,71,653, mamum liquidated damages which can be claimed is Rs. 20,77,16$, the Sarne hae hcwever not o been claimed. 2] 'works insurance' not taker Required insurance has been Insutange copy needs to be checked in next o provided by the contractor and will be shawn in the next audit. audit. o 3) 'Other people' insurance not taler Ng reply received No reply has teen received and compliance needs to o te checked in next audit. O 2 Division: Mandi ) HP-08-79A 1) As per the agreement, Employer will release Total security deduct from the Needs to be checked ) performance e,,'5 - > «6aS sh ,J CA - ARTERED AOLUNTANTS GIANENDER & ASSOCIATES 4) Other people' usurance not ten No reply received No reply has been received and complance needs to be checked in next rs audit HP-08-286 1) Seunity depots of R 1263574 was not received FDOR amoun ting ta Rs. 12,70,000/- has Compliance needs to been taken from the contractor, be checked in next against security deposit. audit. 2According to agreement, the pr9et w.as uppated to In this connection , it is submitted Etension letter finish in the given timne period. The commencement dte that the project should have been (Compliance needs to of project was 31/08/ 2017 and stipulated com pletion completed on or before 13.03. 2019 be checked in next f') date was 13/03/2019, but as on 9/07/2019, the project The tire extension has been audit s still in progress and the conttactoe dd not 3pply for provisionally granted upto 31.10.2019. The contractor has beer r extension. As per clause 4t of the section 4, biguidate damages can te charged far any delay in project fror requested to accelerate the pace of the side of contractor. Liquidates Damages are charged work yide EE Sarlaghat office letter co at 1% of initial contract Pre per week after the Na. 6488-89 dated 19.07.2019, No stipulated date of comp\eti©n, test to a mairurn 17713-14 dated 15.03.2018 and No n tirig of 10% Of Iita Contract Piste In this instange, the 656- 57 dated 20.04.2018. Contract value i RS 219877221 rtummum liquidated oo damag es which can be @v ' -~ ; $ ch s s - 56- CA - CHAR TERED A©O U/NTANTS GIANENDER & ASSOCIATES 2) No other people insurance was found Na reply received No replyha5 beer received HP-08-280 1}As per the agreement, cont#tor has to provide The correspondence has been made Compliance needs to inuranze for woris,plant and machirety equivalent to with the contra¢tor regarding be checked in nest Contract Price and should cover the defect lablty submission of insu rance document. audt period as well.in this case, there is no works insurance The compliance will be shown after atter the completeion of work i.e 31/08/2018. receiving the sare. Man3gement Letter, Nurpur Cir&le r Sr. No. Audit Observations Reply of PIU/SRRDA t Fin.al Audi (y HPGSDA comments General Points ( o A As per the agreement , department has Performance securit to obtain Initial y @ 2.5% (out of total of 5%) of the total No reply received No reply received contract amount from the contractor at the tire of award of the O contract. However, If in case increase at the original contract price due to any deviation then th erp\ore? require to obtain O additional performance Se€urty r the increased amount we have observed that in all dons, the employer is not 0 obtaining addition performance security on the ingrease amount. No reply received No reply received o 8 Most af the contractors are not taking the tnurace for Personal injury or death of Rs. 15 Lalhs {M rum limit} ) C As per agreement, junior engineer has to issue percentage of work No reply receiv ed No reply received completed certificate at the time of running bill submitted by the contractor but we have observed that there s no any certificate ) relate to work which indicates percentage of the work complete has been issued. 0 D We have observed that erplayer is not getting any details of No reply received No reply received O numbers of persons and equipments deploy ed at site from the contractors O So, we can not assume that all equipments are fully insured O Other Points s. Audit Observations Reply of PIU/SRRDA HPGSDA Audit comments O r 0 O 1 Nurpur Circle: Division : twali O HP-04-229 O O so ) O s? Plot No. 6, Site 1so. 21, Geeta Mandir Marg, New Rajender Nagar, New Delhi - 110060 Ph: 011- 42412008, 28743942, Telefax; 42412008, Email : gka_ma@yahoo.com ? s eh 57 - GIANENDER & ASSOCIATES --------------------------cw.RTEREOACCOIJNTAflTS 1} According to agreement, the project was supposed to fi nish tn this regar d, it is intimated Com pliance to be in the tire given in contract. The commencement date of that new the work has been checlued in next audit. project was 26/01/2018 and stipulated completion date was completed up to 95% and the 25/01/2019 and the contractor has t aken extension upto balance work will be 31/05/2019, but as on 04/07/2019, the project is still or completed after rainy sea. progress and the contractor di d not apply for extension. As If the contractor does not r per clause 44 of the section 4, liquidate damages can be completed the work after changed for any delay in project from the side of contractor rainy season the necessary Liquidated Damages are charged at 1% of initial contract Price liquidated damage will be per week after the stipulated date of completion, subject to a imposed as per clause of the maximum limit of 10% Of Initial Contract Price In this instance, agreement the contract value is RS. 14163443, maximum liquidated damages which can be claimed is RS. 566538.. 2) As per clause 13.2 of sub section 13 cf Section 4 of the GCC, The work has been completed Complane to be checked Insurance policies and certificates far insurance shall be upto 95 however the in next 2udt. delivered by the Contractor to the Engineer for the Engineer's contractor hasteen asked to approval before the start date.ln this case no Labour Insurance submit the labour insurance taken by the contractor. As per subsection 52 section 4, f as per ¢hause of agreement contractor does not provide insurance than e mployer has the (y right to terminate the agreement. coo HP-04-230 1) According to agreement, the project wa; uppated to finish This office has imposed the Needs to be checked liquidated damage of Rs whether penalty has been 0 in the time given in coatract. The commencement date of project was 14/4/2018 and stipulated completion date was 1,62,530/- @ 1 % of the imposed or not as welf as 13/04/2019 and the contractor has taken no extension till whole work vide Jawa to check current pOgress 0 04/07/2019, the projec t is still on progress. As per clause 44 of Division tter No.8961-63 le of the work the section 4, liquidate damages can be charged for any delay dated 8/8/2019 keeping in O in project from the side of contractor. Liquidated Damages ate view the slaw progress Of charged at 1% of initial contract Price per week after the work executed by the stipulated date of completion, subject to a mimgm limit of contra Plot No. 6,Site No. 21, Geta Mandir Marg, llew R.'lfendcr Nagar, New J Ph: 011- 42412008, 28743942, Telefax: 42412008, Email :gka_ma@if¢ £'5 X ·. £,3 s? GIANENOER & ASSOCIATES -»rs(NblAppF@[-[ (ff®hN]IlS Package No. HP-09-354 LoA Na. PW.-CTR-29-2221/16-22875-79 dated 2802.2017 a. The above contract was required to be completed by in this regard it it intimated that Compliance need to 16-08-2018 days but the same has not been completed necessary instruction has been be checked whether pill March 2019 which attracts the levy of liquidated issued to EE HPPWD Rohru to take division other ha5 damages from the bills of the contractor tut na such actionas per clause of Ag} been taker ary damn.ages deducted from the bills nor any extension was action in respect of eren to the contractor. this package. b As per Clause 13.1 of GCC the contractor require to The point noted for future Compliance needs to take Insurance policies but have not been taken by the complance will be shown next tour be checked in the contractor except Worlunen's Compensation Policy. of audit. next audit. Package No. HP-09-356 Observation; a As per Clause 13.1 of GCC the contractor require to The point noted for future Compliance needs to take insurance policies but have not been taken by the corplance wi ll be shewn next tout be checked in the contractor except Worlmnen's Compensation Policy. and of audit next audit the same also expired.. Package No, HP-09-357 Observation: cy a. As per Clause 13.1 of GCC the contractor require ta The point noted foe future Compliance needs to take Insurance policies tut have not been taken by the omplane will be shown next tour be checked in the o contractor except Workmen's Compensation Policy of audit next audit. o b We observed that the original Contract pre of Rs 1,81,60,753 is increased to Rs 3,00,09,932 and the tn this connection it is intimated that the tentrye deviation has bee As per the agreement ,the division has to deviation amount is approved by relevant authority and approved ty the competent recover a total of S% 0 contractor is required to submit Performance e€unity authority of performance equal to 25% of the contract price on the deviated unity, the drvipign amount at the time of deviation approved tut the same is deducting 2.5% has not teen submitted. from the ) running/fural bulls but the differential part O of initial security of the total 2.5% O contract amount has not been recovered because of the O upward deviation. Compliance needs to O be checked in the next audit. O Package No, HP-09-412 u Observation; u • The above contractwas required to be complet ed by 04-02-2019 but the same has not been completed in this regard it it intimated that reces1any instruction has beer Compliance need to be checked whether till March 2019 which attracts the levy af liquidated sued to EE HPPWD Rohru to take devision officer has O daages from the tills of the contractor but no such action as per clause of Agg beer taken any damages deducted from the bills nor any exten$ig was action in respect of rrwen to the contractor. the this package. b As per Clause 13.1 of GCC the contractor require The point noted for future Compliance needs to to take Insurance policies but has not been taken by t he compliance will be shown next tout be checked in the contractor except Workmen's Compensation Policy and of audit. . next audt , the same also expired. Package No., HP-O9-345 s? Observation: r,, .225, ¥ 43 > \ Plol No. 6, Site No. 21, Geeta Mandir Marg, New Rajender Nagar, New Delhi - Ph: O11- 42412008, 28743942, Telefax: 42412008, Email : gka_ma@yahoo. &. . . .. "•• A I~ ? s? CA ---»(BARTERED ACCOUNTANTS GIANENDER & ASSOCIATES tn this regard it it intimated that Compliance need to a. The above contract was required to be completed by 31-01-2018 but the same has not teen completed till necessary instruction has been be checlued whether isued to EE HPPWD Rohru to take isgn offi dr cer has March 2019 which attracts the levy cf liquidated action as per clause of Agg. beer taken any damages from the bills of the contractor but no such damages deducted from the bills nor any eaters»gn wa action in respect of the this package. given to the contractor and Last bill approved a5 Qr 31/03/2018 (RA-3 Gross Amount Rs 70,41,026} without ary extention and work is not in process till the date, The point noted for future Compliance needs to b AS per Cause 13.1 of GCC the contractor is required to take Insurance policies but have not been complane will be shown next tout be checked in the of audit. next audit taker ty the Contractor er;ep! Workmen's Compensation Policy and the same alto erpired Package No. HP-09-445 Observ ation: The point noted for future Compliance needs to a.As per Clause 13.1 at GCC the contractor is required to take Insurance policies but has not taken the same compliance will be shown next tout be checked in the except Workmen's Compensation Policy. of audit next audit. Management Letter, Shirl»le Circ Reply af PIU/SRRDA HPGSDA Audit comments General Paints c A As pet the agreement, department has to obtain Initial Paint be noted for future Compliance needs Performance security @ 2.5% (out of total of 5%) of the to te checked in co total contract amount from the contractor at the time of next audit award of the contract. However, If in case increase of the o original contract price due to any deva tign require to obtain additional performance then the emplgyer seunty an the increased amount e rave observed that in all drwisions, the empglgyer is not ) obtaining addition performance secunity an the increase amount Most af the contractors are not taling the Inurace for Paint be noted for future Compli a nce needs ) B Personal injury or death of Rs. 1S Lah± {Minimum limit} to be checked in next audit ) Point be noted for future (Complane needs C As pet agreement, junior engineer has to issue percentage of work completed certificate at the time of running bill to be checked ir O submitted by the contractor but we hve observed that next audt cate relate to work which indicates there is no any certifi O percentage of the wark complete has teen isued. we have observed that employer is not getting any detail Point be noted for future Compliance needs D O oft numbers of personsand equipments deployedat site to be checlued in net audit from the contractors. O So, we can not assume that all equipments are fully inured. O Audit Observations Reply of PIU/SRRDA HPGSDA Audit comments O 1 Division: The0g Package No. HP-09-443 u a. Payment of Rs. 7,66,773 /- was made without approving As per prevailing practice the overall Needs to be deviation if any, got approved from checked in next u deviation : tn following items of BOQ the contractor has eicuted excess the competent from the competent Audit quantity than tendered quantity apto 1' Running Bl1 and the authority on completion f work, so same has been paid without approving the same by the hence compliance wi ll be shown in competent authority. 'This resulted in payment of Rs. 1,17,054 due course of tire. so f- without approving deviation I Boa Qty. Executed oitf. Rate Amount ? c Qty m Ph: 011- 42412008, 28743942, Telefax: 42412008, Email : gka_ma@yahoo.corr s? s? A 6 GAwED±Ra AssocAres vs»sv-vs=vs ("AR]ER[ff\pTJlhS HP-12-128 pr I) As per cause 13.2 of sub section 13 of Section 4 f the GCC, tn fact that the contractor has (omplance needs ~nc• potides •nd c,nJ" ,c.tn ro, ,niur•nc• SNU be submitted the work insurance on to be checked in red by the Contractor to the Engineer for the Engineer 's O2.02.2019. No payment has nert audit. apptgval before the start date. In this case, works insurance been released to the not provide the required insurance then work insurance. Hence no the agreement can be terminated deduction has been made from No if the abave actions were taken, the bat. The corphan; e will be 1 made in future please. 2) As per clause 13.2 of sub section 13 of Section 4 of the GCC, Point noted for future compliance Compliance needs Insurance policies and certifi cates for insurance shall be please. to be checked In deliiered by the Contractor to the Engineer for the Engineer's next audit. approval before the start date In this case, no Lat»out Insurance was] provided by the contractor. ~ the cl>,... 52.2 of wb>en 4 of l~ GCC. ., tonlriKtOf doa not sh pr works insurance then employer has night to deduct 0.41 or,~ contmt ''"" sh I sh ,, %,sso eh eh l t I { y ® ;s \' a z, f!' ~ :-"~ so I Plot No. 6,5Site No. 21, Gecta Mandir Marg. ·8 New Delhi- New Rajender Nagar, Ph: 011- 42412008, 28743942, Telefax: 42412008, Email : gka_ma@yahoo.com J I s? r, i GIANENDER & ASSOCIATES -- ARTE RED ACOLUNT ANTS 4 I MANAGEMENT LETTER,7th Circle HP PWD.,Dalhousie Sr. Aud tObservations Reply of PIU/SRRDA HPGSDOA Final Audit comments No. l+ Genenl Pi'ts A As per the agreement, depar tment has to obtain Initial The point has been noted and Compliance needs to Performance security @ 2.5% (out of tot al of 5} of the inst.ruction are beirg given to be checked In next tou~ontnct amount from the contractor at the tune of Executive Engineers . audt 2wa] cf the €Ontract. However, If in case increase at the original contract price due to any deviation then the employer require to obtain additional performance secunt y on ~ tht lnCJr:a.~ amount o We we observ ed that in all dvision s, the employer is not obtaining addition performance security on the increased amoun t of Contract value I') B Most of the cont ractors are not taung the Insurance foe The point has been noted and Compliance needs to o Perspal injury r death of Rs. 15 Lalhs {Minimum hirut) ' instr u€hon are teirg green lO Execut ive Engineers be checked f next audit. C As per agreement, junior engineer has to issue percentage The percentage of work dare Complance needs to co ot work completed certificate at the time of approving the certificates are now been given in be checked f next runrig bill submitted by the contractor but we have the authorization, audit. o cbsered that there is no such certifi cate related to work ~ &ncbtJtcS C>C"tU1\ 1.llC of the wotl ccmn!t":1t' hli been 0 0 We~ bs;ervtd that tmpf~c, i$ not t.ttttnG ~n, det.l•ls The detail of persons and Comp/ante wal be 0 of of persons and equipments depioytd at site equipmen t deployed at site by checked in next audit. front the contractors. As a result we are unable to venty the contractor are retained f ) insurance for these deployment agreements. Datrgusie Circle; ) 1 Division : Bharrgur 4p.Dy.yg¢ ) 1) A$ per clause 13.2 of sut section 13of Section 4 of the The amoun t shall be witheld due Complan;e needs to ) GC~lmun.nc.r ~' and lt'S (a, ll'l\c..r.1nct" 1,h.} U to non submission ct Correct work checked in next audt. be lelivered by the Contractor ta the Engineer for the insurance in next R/Ball, O Engppeer's approval before the start date.in this case no work insurance had been talen and the money has been O retaipied. The project was started from 15-06-2018 to 14- 12-2019.As per sub clause () of clause 52.2 of Section 4 of the ~C.C If the Con1r.1ttor has no1 v,,n 11>., ,oquutd O insurance then project can be terminated and a pet u App@du to Section 4, If contractor does rot prov»de the 'tte 1hJn employet tw the night to dodu<1 0.4s if the contract price far insurance.#cwever, neither O of theabove actions were taken against the contractor. 2) A$per clause 13.1 of sub section 13 of the section 4 of The amount shall be witheld due Compliance needs to O ~ fifC. tnu.sn.nc.e must be on the joint name of Conu.-cto, to non submission 0f correct work checked in next audit. and [Employer.In this case, labour insurance was on the insurance in next R/Bill, Oo narrieof the contractor only. so 2 Division : Tissa HP-q2-249 I O 1) 'As per the append to the section 4 of the GCC, Rs. 1,00,000/- have been witheld complance needs to be Contrtoe is required to get the insurance done for works due to non submi ssion of Correct checked in next audit. sh ot ah' amount equal to contract price.l n this cave works work insurance vide this office irsuhince is taken only for Rs 1.1 crotes, However, the voucher No 2 dated 02/2019 oos sh actu} cost of the projectwas Rs. 1.64 crores , A» is (UV sh ? t Plot No. 6,Site No. 21, Geeta Mandir Marg, New Rajender Nagar, New Oelhi-u Ph: 011- 42412008, 28743942, Telefax: 42412008, Email : gka_ma@yahoo.com' {9g, - ~· > ·: oe % { 4£, 'eiS3 F? 'f ,.) e fl s? CA , J • --7)- GIANENDER & ASSOCIATES CHARTE RED ACCOU NTANTS ! 2} Af'per clause 13.1 of sub section 13 of the section 4 of Tim e extensio n have been granted compliance needs to be ~~C. i"wnn<.e m\t\.1 be on t~ JOlnt n.:imc cl C.ontr.K1ot checked in next audt. and. player. In this case, labour insurance was in the rarii'of the contractor only, 0%! 'in: . 3 He-p2-232 1Adording to agreemen t, the project w.as suppose d to Tune extension have been granted We have not recered f fl]l'" dat the tirM gtv,e,n in contract. The comtneemmet of project was 14-O6-2017 ard stipulated any extentian letter in respect the package r5 ~tetlon ~lt: W'>.S 13-01·2019, bot .~ PfOi«1 ti 1111! and complance needs :w on pirgress and the contractor did not apply far estenvon to be checked in next 7 As pgr clause 44 of the section4, liquida te damages can be audit. e forainydcgyln pc-oj«l from t~ -.,jt"ot conu.) to,. r ted Damages are cha nged at 1 of mita! contract dt Price 'per week after the stipulated date of completion, my subject to a maximum limit of 10% Of trital Cartragt Price .In lnsunu, tho controI TDS of ll< !2134 I P->i-mmt'TI ! on 05/12/2018) was deducted from /S RX Mahajan No reply received TDS In lhn O re, the contract value is RS. 20902094, maimur O ".:."t'.od d.lnucos which Un bo pe nd;• to th<- ..coon • o ,,.., GCC. is required to get the insurance done for worly This Package pertain to PIU Klar, Compliance needs to However instructions have been be checked in next of a[ amount equa l to contract pre tn this ¢ate waeis given to him do the needfult, audit. insup teisgeven oaly for Rs 19129913 aw» er, the Gst of t} project is Rs. 22729913. Also Srnlarly, the short insuf' submitted by the contractor has alo Laped a 01-05-2018 2* ' the clause 13.1 of sub ~1,on 1 l cf the tan 4 Th; Patiage pertain to PIU Kill3r, Compliance needs to of th> GCC, Employee at his cost has to tale Labour However instructions have beer be checked in next (y irsd( ze. tn this case na labour insurance w.at taker by the given to him do the needful, audit. ctor .As per subsection 52 section ¢, tf {ant#attar t provide in ht to surance than employer has the rg co «ate the agreement. HP 179 q2- o $ e l) Af\per clause 13.2 of sub section 13 of Section 4 of the This Package pertain to PIU Kllar, Compliance needs to o !lnsunnc~ GCl polllC:iC3 ~nd cc11,f,c;1;te'\ ,~ 1n-\w.inc<- ~ However instructions have been be checked innext be red by the Contraster to the Engineer far the given to him do the needful audit ) Eng] er's approval before the start date in this case worl ins4[ te has taken only on 16--08-2018 which is almost motr+than I0 months from the date of camrrenemment of ) wolfhe date of commencement of project was from 25- 10-217 19 24-04-2019. As per sub clause (h) of chute 52.2 ) of Son 4 of the GCC if the Contractor hos not gen the mod lnsut.1nc.e- then Pfot«t Un bt'- h""'m J!n! Jt,d ~ J Der y aped to Section 4, If contractor does not prove the' red insurance than employer has the night to O ~ l g4% of the contract price for insurance. Hawever, nethgr of the above actions were talen against the O ~ °::. ;:.:.: '·'---------,------------1----------------I,-------~ 2)Ag pjer the clause 13.1 of sub sect+an 13 of the st»in 4 This Package pertain to PIU RiLar, Compliance needs to of t° GCC, Emplayer at his cost provide labour nuance Hgwever instructions have been O in ''[is case no labour insurance was taken ty the given to him do the needfull, be check ed in next audit. conic±or .As per subsection 52 section 4, If contractor O 'jyy grovide insurance than employer has the »;ht to liate err the agreement O 3~f cl.>u.e 1.3.l ol wb *!Jon 13 of ,,,.. >«l,on • o1 This Package pertain to PIU Klar, Compliance needs to the,,'C, inusra nce must be on the joint name of Contractor However instructions have beer be check ed in next O andmplayer.in this cate, works insurance was in the name given to him do the needfull, audt. of tjjijcontractor only. O 6 Di»Milon : Salomi u • Package : HP-02-257 l) Ag?er sub clause {a} cf clause (20) of serticn 4, Wei The contractor has applied fer Extension letter sh edtiict to bt comp~ttd •n the;t#tire the ft.tu 6 mor.1h "' J/hlh or project cost. Hawever bl# of RS 77,51,717 was time extension and same have been granted. regarding the same to be checked in the next s raisffter 31/03/2019. The date of correremrent of the audit. pro}ligt was 20/07/25018 and estimated date of carp/etion was]19/07/2018.There is delay in achieving the rwlestave srililt oorn. sh sh Geto Pot No. 6,Ste No. 21. Mandi Marg. ; New Ra;ender Nagar. New beth»- 11g& Ph: 011- 42412008, 28713912, Telefax: 42412008, Email: gka_ma@yahoo.o4 @!" " ? GIANENOER & ASSOCIATES -CHARTERED ACCOUNTANTS 2) 'ersection 194€ of income Tai AEt 1961. it required The need ful will be done in next Com pliance related to to uct TDS @ 2% frem each rune» tall IDS was R/Bal TDS needs to be rs Red @ I% checked for all the ongoing contracts and rs for further