INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-II STATEMENT OF ACCOUNTS FOR THE PERIOD ENDED 31ST MARCH 2018 Mookherjee Biswas & Pathak Chartered Accountants Kolkata Mookherjee Biswas & Pathak Chartered Accountants INDEPENDENT AUDITOR'S REPORT To The Programme Director, ISGPP II & Special Secretary (Govt. of West Bengal) 1. Report on the Financial Statements We have audited the accompanying Balance Sheet of Institutional Strengthening of Gram Panchayats (ISGP) Programme II, West Bengal as at March 31, 2018. the Income and Expenditure Account and Receipts and Payments Account for the period (19"' April 2017 to 31' March 2018) ended on that date (collectively referred to as the "financial statements") financed under World Bank Loan No. IBRD- 8723-IN 2. Programme Management's Responsibility for the Financial Statements The Programme 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 Programme. This responsibility includes the design, implementation and maintenance of internal control 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 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. 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 Programme Management's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by Programme Management's, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 4. Opinion In our opinion and to the best of our information and according to the explanations given to us, the financial statements give a true and fair view in conformity with the accounting principles generally accepted in India: i) in the case of Balance Sheet, of the state of affairs of the Programme as at March 3 1, 2018 b BIswas9 and, o0 ii) in the case of Income and Expenditure Account, of the excess of Income over Expenditure 2 Kolkata * for the period ended on that date; and I S cX A1 Finry I inp Knik;ita-70nn1 Mookherjee Biswas & Pathak iii) in the case of Receipts and Payments Accounts, of the Receipts and Payments of the Programme for the period ended on that date 5. We further state that, a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit. b) In our opinion, proper books of account as required have been kept by the Programme so far as it appears from our examination of those books. c) The Balance Sheet, Receipts & Payments Account and the Income & Expenditure Account dealt with by this Report are in agreement with the books of account. d) These expenditure are eligible for financing under the Loan No IBRD 8723 -IN. e) We draw our attention to note number 6 of Schedule-U regarding utilisation of counterpart finance for expenses relating to operating & other expenditure of districts of erstwhile Phase - 1. f) We draw our attention to note number 7 of Schedule-U regarding transfer of balances from erstwhile Project Preparation Advance (PPA). For Mookherjee Biswas & Pathak Chartered Accountants Firm's Registration No 301138E (N K Chakrabarti) Partner Membership No 300783 Place: Kolkata Date: 31.08.2018 INSTITUTIONAL STRENGTHENING OF GRAM PANCIIANATS PROGRAMME-l WEST BENGAL IBRD-8723-IN Balance Sheet as at 31st March, 2018 Sources of Funds Schedule Amount (Rs.) Amount (Rs.) Capital Funds A 59,964,274.42 Restricted Funds B 896,076,300.00 Current Liabilities Earnest Money 573,000.00 Income tax Deducted at Source 3,173,020.00 3,746,020.00 Total 959,786,594.42 As at 31st M1arch 2018 Application of Funds Schedule Amount (Rs.) Amount (Rs.) Fixed Assets C 59,964,274.42 Current Assets, Loans & Advances Current Assets :- Savins Bank (ISGPP-1l) 888623.604.00 Cash in hand (ISGPP-ll) 20,000.00 Cash in hand (District Co-ordination Unit) P.1 19,953.00 Savings Bank (District Co-ordination Units) P.2 4,525,476.00 Savings Bank (PBG Account-DPRDO) P.3 3,660,270.00 896,849,303.00 Loans & Advances Advance to Staff D 57,620,00 Advance to Others E 801,692.00 Security Deposit F 2.113.705.00 2,973,017.00 Total 959,786,594.42 Significant Accounting Policies and Notes to Accounts U For and on behalf of Mookherjee Biswas & Pathak Chartered Accountants Fi sration No: 301 138E L~tdA (N K Chakr abairti) Partner Programme Director Finance . lanage Membership No. 300783 Pro'rl2 OI ar SGPP-ii and Finance Manager Place: Kolkata Byo est " WB GPP-11. WBSRDA Date : 31.08.2018 INSTITUTIONAL STRENGTHENING OF GRAM PANCHIAYATS PROGRAMME-II WEST BENGAL IBRD-8723-IN Income & Exnenditure Account for the neriod 19th April 2017 to 31st March 2018 For the period 19th April 2017 to Income Schedule 31st March 2018 Amount (Rs.) Amount (Rs.) Grant In Aid from World Bank77,955 . . 2.818,747,195 50 Fund Utilised durmng the period Grant In Aid from Counterpart Finance2.4,34.0 Fund Utilised durg the period547532244.00 Interest from Bank Interest on Saving Bank 27.391.250.00 Nlisc.Receipts 378,000.00 Total (1) 5,394,048,689.50 For the period 19th April 2017 to Expenditures Schedule 31st March 2018 -_Amount (Rs.) Amount (Rs.) Performance Based Grants Performance Grants based on BMC G.1 1,119,983,994.00 Performance Grants based on EMC G.2 1,119,983,993.00 Grant to Gram Panchavats (SFC PBG Phase-1 GPs) G.3 1,097,321,747.00 Grant to Gram Panchavats (SFC PBG Phase-l GPs) G.4 432,678,253.00 Grant to Gram Panchavats (SFC Grants) G.5 958,552,610 500 Expenditures 4,728520,597,00 Formal Learning and Training:- GP Based Allocation H 80,34235000 Mentoring Support Staff Cost 1 130,580,437.00 Operating Expenses J 28,786,383.00 Training Expenses K 1,903.812.00 161.270.632,00 System Development & Roll -out L 64,331,528.00 Support for HR recruitment for GPs 10,393480.00 Performance Assessment & Baseline M 820765884600 821765,846,00 Program Management, Coordination and Monitoring Consultancv for DLI Verification 5,834,097.00 Consultancy for Preparation of POM 2.156,825.00 SCU Operating Cost N 30,564.027.00 SCU Rent & Maintenance 0 5,230,969.00 SCU Staff Cost P 11,879,039.00 Computer & Equipments for Project Offices Q 27,301,224.50 Office Setup Cost R 9,544,788.00 Project & Citizen Communications S 161,889 411 00 Operating Expenditure-Counterpart Finance T 58,979,634.00 Total (2) 5),366,279,439.50 Excess of Income over Expenditure (1-2) transferred 27,769,250.00 Significant Accounting Policies and Notes to Accounts U For and on behalf of Mookherjee Biswas & Pathak Chartered Accountants Firm's Registration No 301138E ( Xl ( hakrabarti) Partner Programme Director Finance lanage Membership No.300783 Programme Director, ISGPP-11 and Finance Manager Place: Kolkata Special Sccretary to the Govt. of West Bengal ;SGP- WBSRDA Date : 31.08.2018 Z Panchavats & Rural Development Department INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-Il WEST BENGAL IBRD-8723-IN Receipts & Payments Account for the period 19th April 2017 to 31st March 2018 Receipts Schedule For the period 19th April 2017 to 31st March 2018 Amount (Rs.) Amount (Rs.) Grant in Aid Received Grant-In-Aid From Govt of West Bengal (IBRD) 3.072.646,000.00 Grant-In-Aid From Govt Of West Bengal (SFC) 3.158.024,710.00 Grant-in-Aid From Govt. Of West Bengal (IDA-PPA) 113.834.000.00 6,344.504.710.00 Loan From Mission Nirmal Bangla 20.000.000.00 Transferred From Project Preparation Advance (PPA) Bank Balance 7.591.139.50 Cash 267.00 Advance to Staff 38.000.00 Security Deposits 1,974,690.00 Advance Insurance Premium 477,683.00 10,081,779.50 Interest from Bank Interest on Saving Bank ISGPP-II 24.539.980.00 PBG A/C DPRDO 2.851.270.00 27,391,250.00 Misc. Receipts 378.000.00 Closing balance of Earnest Money Received 573.000.00 Closing Balances of Duties & Taxes 3.173.020.00 Total 6,406,101,759.50 For and on behalf of Mookherjee Biswas & Pathak Chartered Accountants Firm's Registration No: 301138E (N K Chakrabarti) Partner Membership No. 300783 Place: Kolkata o Gvt. of FinanMaager Date : 31.08.2018 ' t V 000 of p3 R er ^ 3 4 ot CC\/V9WBRDA INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-II WESTBENGAL IBRD-8723-IN Receipts & Payments Account for the period 19th April 2017 to 31st March 2018 For the period 19th April 2017 to Payments Schedule 31st March 2018 Amount (Rs.) Amount (Rs.) Performance Based Grants Performance Grants based on BMC G.1 1,119,983,994.00 Performance Grants based on EMC G.2 1,119,983,993.00 Grant to Gram Panchayats (SFC PBG Phase-1 GPs) G.3 1,097,321,747.00 Grant to Gram Panchayats (SFC PBG Phase-II GPs) G.4 432,678,253.00 Grant to Gram Panchayats (SFC Grants) G.5 958,552,610.00 Expenditures 4,728,520,597.00 Formal Learning and Training:- GP Based Allocation H 80,342,350.00 Mentoring Support Staff Cost I 130,580,437.00 Operating Expenses J 28,786,383.00 Training Expenses K 1,903,812.00 161,270.632.00 System Development & Roll -out L 64,331,528.00 Support for HR recruitment for GPs 10,393,480.00 Performance Assessment & Baseline M 8,040,838.00 Program Management, Coordination and Monitoring Consultancy for DLI Verification 5,834,097.00 Consultancy for Preparation of POM 2,156,825.00 SCU Operating Cost N 30,564,027.00 SCU Rent & Maintenance 0 5,230,969.00 SCU Staff Cost P 11,879,039.00 Computer & Equipments for Project Offices Q 27,301,224.50 Office Setup Cost R 9,544,788.00 Project & Citizen Communications S 161,889.411.00 254,400,380.50 Operating Expenditure SFC T 58,979,634.00 5,366,279,439.50 Repayment of Loan to Mission Nirmal Bangla(IDFC BANK) 140,000,000.00 Closing Balances of Advances to Staff D 57,620.00 Closing Balances of Advances to Others E 801,692.00 Closing Balances of Security Deposits F 2,113,705,00 Closing Balances Savings Bank (ISGPP-1l) 888,623,604.00 Cash in hand (ISGPP-ll) 20,000.00 Cash in hand (District Co-ordination Units) P.1 19,953.00 Savings Bank (District Co-ordination Units) P.2 4,525,476.00 Savings Bank (PBG Account-DPRDO) P.3 3,660,270.00 896,849,303.00 Total 6,406,101,759.50 Significant Accounting Policies and Notes to Accounts U For and on behalf of Mookherjee Biswas & Pathak Chartered Accountants Fir' js Registration No: 301138E K Chakrabarti) Partner Programme Director Finance I anager Membership No. 300783 ce M nag Place: Kolkata S ie t . o nd Finance M nager Date :31.08.2018 p '01 ov.oe eP-11. WBSRDA oeas&RUra31 Developmr'ent earmn INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-II WEST BENGAL IBRD-8723-IN Schedules to the Balance Sheet Amount (Rs.) Schedule Particulars As at 31st March 2018 A Capital Funds Closing balance at the end of the period 59,964,274.42 Total 59,964,274.42 Amount (Rs.) Schedule Particulars As at 31st March 2018 B Restricted Funds B.1 Transferred From Project Preparation Advance 10,081,779.50 Loan Transferred from Project Preparation Advance (120,000,000.00) B.2 Pro2ramme-IBRD Fund Received during the period 3,186,480,000.00 Add:- Excess of Income Over Expenditure (Interest & 27,769,250.00 Misecllaneous Income) 3,104,331,029.50 Less:- Fund utilised during the period 2,818,747,195.50 285,583,834.00 B.2 Counterpart Finance Received during the period 3,158,024,710.00 Less: Fund utilised during the period 2,547,532,244.00 Closing Balance 610,492,466.00 Grand total 896,076,300.00 G? P INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-Il WEST BENGAL IBRD-8723-IN Schedules to the Balance Sheet Schedule- C Amount (Rs.) Particulars Opening Balanes Addition During the period Closing Balances Computer & Accessories 15,033,312.92 15,033,312.92 Furniture & Fixture 4,806,010.00 4,806,010.00 Mobiles 8,890,909.00 8,890,909.00 Office Equipments 3,119,476.50 3,119,476.50 Equipment for Video Conferencing 28,114,566.00 28,114,566.00 Total 59,964,274.42 59,964,274.42 K;, C'.y INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-Il WEST BENGAL IBRD-8723-IN Schedules to the Balance Sheet Amount (Rs.) Schedule Particulars As at 31st March 2018 D Advance to Staff Permanent Advance Malay Sarkar 8,000.00 Subhasis Bhattacherjee 8,000.00 Prablir Barai 9,000.00 25,000.00 District Co-ordination Units Birbhum 5,620.00 Dakshin Dinajpur 10,000.00 15,620.00 Other Advance Jagadish Singh 2,000.00 Sourav Kumar Chandra 15,000.00 17,000.00 Total 57,620.00 Amount (Rs.) Schedule Particulars As at 31st March 2018 E Advance to Others TATA AIG 800,942.00 Jaya Watek Industries (Dakshin Dinajpur) 250.00 Bharti Airtel 500.00 801,692.00 PP~ INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-II WEST BENGAL IBRD-8723-IN Schedules to the Balance Sheet Amount (Rs.) Schedule Particulars As at 31st March 2018 F Security Deposits Bharat Sanchar Nigam Limited:- ISGPP-1l 2,000.00 Hooghly 1,199.00 North 24 Parganas 3,498.00 South 24 Parganas 1,100.00 Nadia 2,700.00 Dakshin Dinajpur 1,350.00 Burdwan 8,606.00 Bankura 1,500.00 Paschim Medinipur 1,430.00 Howrah 3,867.00 27,250.00 WBSEDCL Malda 200.00 North 24 Parganas 130,963.00 Burdwan 3,630.00 South 24 Parganas 766.00 135,559.00 Sonodyne Television Co. Ltd.(Electricity) 420,000.00 Sonodyne Television Co. Ltd.(Maintenance) 228,968.00 Sonodyne Television Co. Ltd.(Rent) 1,301,928.00 Total 2,113,705.00 C? PRoC 41. INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-II WEST BENGAL IBRD-8723-IN Schedules to the Balance Sheet Amount (Rs.) Schedule Particulars As at 31st March 2018 P P.1 Cash in Hand Alipurduar 1,766.00 Hooghly 78.00 Jalpaiguri 2,017.00 Malda 2,675.00 Murshidabad 419.00 Purba Bardhaman 2,396.00 PuruLia 97.00 South 24 Parganas 321.00 Uttar Dinajpur 4,357.00 Nadia 1,900.00 Dakshin Dinajpur 592.00 Paschim Medinipur 1,792.00 Howrah 1,051.00 Cooch-Behar 2.00 Birbhurn 490.00 19,953.00 P.2 Cash at Bank Howrah 66,426.00 North 24 Parganas 1,332,507.00 Hooghly 21,371.00 South 24 Parganas 538,034.00 Uttar Dinajpur 71,939.00 Coochbehar 312,291.00 Bankura 43,402.00 Malda 60,808.00 Dakshin Dinajpur 40,257.00 Purba Bardhaman 59,335.00 Birbhum 62,183.00 Nadia 43,233.00 Purba Medinipur 43,968.00 Alipurduar 118,546.00 Jalpaiguri 976,882.00 Murshidabad 119,684.00 Purulia 453,329.00 Paschim Medinipur 161,281.00 4,525,476.00 ISG) INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-I WEST BENGAL IBRD-8723-IN Schedules to the Balance Sheet Amount (Rs.) Schedule Particulars As at 31st March 2018 P.3 Cash at Bank-PBG Account(DPRDO) Howrah 166,459.00 North 24 Parganas 140,056.00 Hooghly 160,632.00 South 24 Parganas 158,333.00 Uttar Dinajpur 44,588.00 Coochbehar 110,522.00 Bankura 157,966.00 Malda 207,216.00 Dakshin Dinajpur 53,460.00 Purba Bardhaman 244,104.00 Birbhurn 150,177.00 Nadia 171,812.00 Purba Medinipur 207,703.00 Alipurduar 39,231,00 Jalpaiguri 170,585.00 Murshidabad 966,898.00 Purulia 144,403.00 Paschim Medinipur 366,125.00 3,660,270.00 Total (P.1 to P.3) 8,205,699.00 '. NT INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-II WEST BENGAL IBRD-8723-IN Schedules to the Receipts and Payments Account and Income & Expenditure Account Amount (Rs.) For the period 19th April 2017 to 31st March 2018 G Performance Basee Grants G.1 Grant to Gram Panchavats (PBG - BMC) Alipurduar District 34,497,452.00 Bankura District 53,175,221.00 Birbhum District 53,396,364.00 Burdwan District 70,635,194.00 Coochbehar District 29.563,969.00 Dakshin Dinaipur District 22,271,506.00 Hooghly District 92,628,936.00 Howrah District 49,778,330.00 Jalpaiguri District 57,583,608.00 Malda District 75,402,275.00 Murshidabad District 64,008,951.00 Nadia District 52,681,254.00 North 24 Parganas District 99,357,658.00 Paschim Midnapore District 77,560,294.00 Purba Midnapore District 74,401,369.00 Purulia District 56,005,297.00 Siliguri Mohokuma Parishad 6,671,922.00 South 24 Parganas District 114,570,795.00 Uttar Dinajpur District 35,793,599.00 Total 1,119,983,994.00 G.2 Grant to Gram Panchavats (PBG - EMC) Alipurduar District 26,096,13 1.00 Bankura District 62.612.977.00 Birbhum District 61,103,167.00 Burdwan District 78,845,689.00 Coochbehar District 29,522,709.00 Dakshin Dinajpur District 26.525,358.00 Hooghly District 99,401,810.00 Howrah District 58,775,450.00 Jalpaiguri District 68,511,093.00 Malda District 64,994,130.00 Murshidabad District 51.469,856.00 Nadia District 58.842,529.00 North 24 Parganas District 85,192,657.00 Paschim Midnapore District 84,381,936.00 Purba Midnapore District 87,725,876.00 Purulia District 44,160.355.00 Siliguri Mohokuma Parishad 6,324,492.00 South 24 Parganas District 87,690,416.00 Uttar Dinajpur District 37,807,362.00 Total 1,119,983,993.00 SPROG0 'Vi INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-II WEST BENGAL IBRD-8723-IN Schedules to the Receipts and Payments Account and Income & Expenditure Account Amount (Rs.) For the period 19th April 2017 Schedule Particulars to 31st March 2018 G.3 Grant to Gram Panchavats (SFC PBG Phase-I GPs) Bankura District 115,805,952.00 Birbhum District 105,371,43800 Burdwan District 174,341,119.00 Coochbehar District 92,877,323.00 Dakshin Dinapur District 49,590,522.00 Howrah District 96,656,382.00 Nadia District 137,713,709.00 Paschim Midnapore District 168,717,819.00 Purba Midnapore District 156,247,483.00 Total 1,097,321,747.00 G.4 Grant to Gram Panchavats (SFC PBG Phase-HI GPs) Alipurduar District 11,704,421.00 Bankura District 22,365,964.00 Birbhum District 22,117,039.00 Burdwan District 28,874,137.00 Coochbehar District 11,413,342.00 Dakshin Dinaipur District 9,425,734.00 Hooghly District 37,093,178.00 Howrah District 20,968,543.00 Jalpaiguri District 24,356,791.00 Malda District 27,119,354.00 Murshidabad District 22.306,201.00 Nadia District 21,542,233.00 North 24 Parganas District 35,648,238.00 Paschim Midnapore District 31,281.199.00 Purba Midnapore District 31,316.934.00 Purulia District 19,348,265.00 Siliguri Mahakurna Parishad 2,5 10,423.00 South 24 Parganas District 39.069,327.00 Uttar Dinajpur District 14,216.930.00 Total 432,678,253.00 ,p?OG~ 7, INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-ll WEST BENGAL IBRD-8723-IN Schedules to the Receipts and Payments Account and Income & Expenditure Account Amount (Rs.) For the period 19th April 2017 Schedule Particulars t 1tMrh21 to 31st March 2018 G.5 Grant to Gram Panchavats (SFC Grants) Hooghly District 1,554,734.00 Burdwan District 146,016,000.00 Coochbehar District 107,844,000.00 Howrah District 67,434,000.00 Malda District 123,875,000.00 Murshidabad District 207,544,000.00 Paschim Midnapore District 164,064,000.00 Purulia District 140,214,000.00 Howrah District 6,876.00 Total 958,552,610.00 Total (G.1 to G.5) 4,728,520,597.00 Amount (Rs.) For the period 19th April 2017 Schedule Particulars to 31st March 2018 H Formal Learning and Training GP Based Allocation STARPARD Staff Cost 22,154,166.00 Operating Cost STARPARD Training Cost 58,180,774.00 Exposure visit of GP Functionaries 7,410.00 Total (11 to 15) 80,342,350.00 Amount (Rs.) For the period 19th April 2017 Schedule Particulars to 31st March 2018 I Staff Cost 1.1 DCU Staff Cost Employer's Contribution Towards EPF 334,800.00 Employer's Contribution Towards Insurance 33,979.00 Remuneration to DCU Staff 7,814,137.00 8,182,916.00 ;VG) INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-l WEST BENGAL IBRD-8723-IN Schedules to the Receipts and Payments Account and Income & Expenditure Account Amount (Rs.) For the period 19th April 2017 Schedule Particulars to 31st March 2018 1.2 Mentor Staff Cost Employer's Contribution Towards EPF 1,677,600.00 Employer's Contribution Towards Insurance 184,394.00 Remuneration to MMT Staff 34,015,353.00 35,877,347.00 1.2.1 Mentorin,g Consultants 86,520.174.00 86,520,174.00 Total (12 1.2.1) 122,397,521.00 TOTAL 130,580,437.00 Amount (Rs.) For the period 19th April 2017 Schedule Particcular oto 31st March 2018 J Operating Cost J.1 DCU Operating Expenditure Books & Periodicals 730.00 Car Expenses 500.00 Carriage 210.00 Cleaning 57,210.00 Communication Charges 399.00 Conveyance & Travelling 135,122.00 Cost of Accommodation 147,930.00 Cost of Food 177,260.00 Electricity 71,455.00 Incentives 60,000.00 Internet Usage Charges 60,204.00 LAN Maintenance Charges 49,830.00 Meeting & Workshop 1,277,627.00 Miscellaneous Expenses 95,689.00 Office Maintenance 25,495.00 Office Refreshments 223,315.00 Postage 6,917.00 Printing 299,012.00 Remuneration to Support Staff 1,001,683.00 Staff Welfare 185,004.00 Stationeries 380,773.00 Telephone Charges 31,089.00 Training 17,030.00 Vehicle Charges 1,133,474.00 5,437,958.00 44 DErj INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-Il WEST BENGAL IBRD-8723-IN Schedules to the Receipts and Payments Account and Income & Expenditure Account Amount (Rs.) For the period 19th April 2017 Schedule Particulars to 31st March 2018 J.2 Mentoring Operating Expenditure Car Expenses 975.00 Carriage 3,190.00 Cleaning 8,170.00 Consultancy Fees 1,328.00 Conveyance & Travelling 419.798.00 Cost of Accommodation 57,705.00 Cost of Food 84,505.00 Electricity 5.214.00 Incentives 56,000.00 Internet Usage Charges 107,332.00 Meeting & Workshop 259456.00 Miscellaneous Expenses 130.297.00 Office Decoration 162,337.00 Office Maintenance 87,401.00 Office Refreshments 192,018.00 Printing 339,177.00 Remuneration to Support Staff 1.069,839.00 Staff Welfare 77.915.00 Stationeries 108,718.00 Telephone Charges 14,062.00 Training 409,478.00 Vehicle Charges 19,753,510.00 23,348,425.00 Total (J.1 & J.2) 28,786,383.00 Amount (Rs.) For the period 19th April 2017 Schedule Particulars to 31st March 2018 K Urin Exess Training of Mentors Cost of Accommodation 387,763.00 Cost of Food 1,392,237.00 Honorarium to Trainers 10,760.00 Miscellaneous Expenses I13.052.00 Total 1,903,812.00 OGRA4 Ln INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-II WEST BENGAL IBRD-8723-IN Schedules to the Receipts and Payments Account and Income & Expenditure Account Amount (Rs.) Schedule Particulars For the period 19th April 2017 to 31st March 2018 L System Development & Roll -out IT Support for System Development 5,284,668.00 Procurement of Mobile Phones for GPs 18,162,328.00 Support for GIS (Domain Consultants for Map Services) 4,667,395.00 Support for GRM 745,430.00 WBMS, STARPARD-MIS & GPMS Support Support for GPMS 2,180,750.00 Support for WBMS 383,117.00 2,563,867.00 CB & Monitoring Through Video Conferencing Equipment for VC 28,114,566.00 Miscellaneous Expenses for VC 60,373.00 Room Setup for VC 170,807.00 28,345,746.00 User Support & Training Training & Workshop for SD 4,562,094.00 Total 164,331,528.00 Amount (Rs.) For the period 19th April 2017 Schedule Particcularoto 31st March 2018 M Performance Assessment & Baseline Consultancy Fees for APA 8,040,838.00 Total 8,040880 LO FA KnD INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-Il WEST BENGAL IBRD-8723-IN Schedules to the Receipts and Payments Account and Income & Expenditure Account Amount (Rs.) For the period 19th April 2017 Schedule Particulars to 31st March 2018 N SCU Operatin2 Cost External Audit 383,500.00 Internal Audit 1,079,700.00 Advertisement 908,110.00 Air Fare 355,223.00 Annual Maintenance Charges 29,860.00 Books & Periodicals 30,391.00 Car Expenses 925.00 Carriage 72,000.00 Communication Charges 27,449.00 Consultancy Fees 21,528.00 Conveyance & Travelling 464,076.00 Cost of Accommodation 390,243.00 Cost of Food 169,006.00 Godown Rent 125,424.00 GPMS Helpline Charges 380,746.00 Hiring Charges of Software Developers 341,020.00 Incentives 25,000.00 Interest on TDS 33,777.00 Internet Usage Charges 2,050,077.00 Meeting & Workshop 858,448.00 Miscellaneous Expenses 432,322.00 Office Decoration 48,248.00 Office Refreshments 135,740.00 Pest Control Charges 15,576.00 Postage 422,113.00 Printing 175,572.00 Remuneration 5,000.00 Remuneration to Support Staff 527,582.00 Server Rent 243,621.00 Staff Welfare 374,000.00 Stationeries 87.853.00 Telephone Charges 1,041,669.00 Tonner Cartridge 1,077,231.00 Training 12,413,100.00 Vehicle Charges 5,817.897.00 Total 30,564,027.00 0 SCU Rent & Maintenance Office Electricity 317,470.00 Office Maintenance 708,266.00 Office Rent 4,205,233.00 Total 5,230,969.00 0G 0. INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-1l WEST BENGAL IBRD-8723-IN Schedules to the Receipts and Payments Account and Income & Expenditure Account Amount (Rs.) For the period 19th April 2017 to 31st March 2018 P SCU Staff Cost Remuneration 10,994,104.00 Employer's Contribution Towards EPF 406,800.00 Employers Contribution Towards EPf-Admin Charge 436,566.00 Employers Contribution Towards Insurance 36,755.00 Eployers Contribution Towards Insurance 4,766.00 Damages on FPF 48.00 Total 11,879,039.00 Amount (Rs.) For the period 19th April 2017 to 31st March 2018 Q Computer & Equipments for Project Offices Repairing & Maintenance of Computer & Other Equipments 29,440.00 Tally Softwares 383,549.00 Computer & Mobile Accessories 1,157,981.00 Antivirus Softwares 133.346.08 Computer 3,179,019.92 Equipments 2.664,567.50 Laptops 10,696,312.00 Mobiles 8.890,909.00 Office Softwares 166,100.00 Total 27,301,224.50 Amount (Rs.) 1dFor the period 19th April 2017 Schedule Particulars J to 31st March 2018 R Office Setup Electrical Equipements 454.909.00 Furniture & Fixture 4,806.010.00 Interior Decoration 932,610.00 Miscellaneous Expenses 3,351.259.00 Total 9,544,788.00 Amount (Rs.) For the period 19th April 2017 Schedule Particulars to 31st March 2018 S Project & Citizen Communications IEC Expenditure 104.162,188.00 Project Branding 44,646,942.00 Puja Branding 2.080,287.00 Consultancy Fees of Communication 5,307.515.00 IEC Material Printing 5,535,816.00 Miscellaneous Expenses 599.00 Project Branding 156,064.00 Total 161,889,411.00 ~OG ,Q, "-0 INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-Il WEST BENGAL IBRD-8723-IN Schedules to the Receipts and Payments Account and Income & Expenditure Account Amount (Rs.) Schedle PrticlarsFor the period 19th April 2017 Schedule Particulars to 31st March 2018 T Operating Expenses-Counterpart Finance Employer's Contribution towards EPF 394,200.00 Employer's Contribution towards EPF MMT 1,038,600.00 Employer's Contribution towards Insurance DCU 37,147.00 Employer's Contribution towards Insurance MMT 121,587.00 Operating Expenditure DCU 8,424,611.00 Operating Expenditure MMT 24,828,167.00 Remuneration to DCU 5,642,640.00 Remuneration to MMT 18.492,682.00 Total 58,979,634.00 LODEP'x 7 Institutional Strengthening of Gram Panchayats (ISGP) Programme II, West Bengal Schedule- U Significant Accounting Policies and Notes to Accounts 1. Overview of the Programme Institutional Strengthening of Gram Panchayats (ISGP) Programme II is implemented under West Bengal State Rural Development Agency (WBSRDA) registered under West Bengal Societies Registration Act, 1961. Government of West Bengal, with support from GOI and financial assistance from the World Bank, has designed and launched the second phase of ISGPP (ISGPP-II) in FY 2016-17. The Programme Development Objective (PDO) is to strengthen the institutional and financial capacities of Gram Panchayats (GPs) across the State. The ISGPP-II is financed under World Bank Loan (IBRD) No.-8723-IN. It covers the implementing units at State and Districts. The financial statement for the Programme has been prepared for the period from 19"' April 2017 to 31st March, 2018. The Programme has been implemented in nine districts during the aforesaid period. The Program has received Rs 318.65 Crore from World Bank during the period for implementation of the Programme. 2. Basis of Preparation of Financial Statements The Financial Statements have been maintained on double entry system adopting cash basis of accounting. Financial Statements are prepared in accordance with the Generally Accepted Accounting Principles including Accounting Standards followed in India to the extent applicable. Preparation of the financial statements are in conformity with the Generally Accepted Accounting Principles requires the management to make estimates and assumptions that affect the reported amounts of assets and liabilities on the date of financial statements and reported amount of revenues and expenses for the year. Estimates are based on assumptions that management believes are reasonable under the circumstances. 3. Fixed Assets and Depreciation Fixed Assets acquired have been valued at cost including all direct costs i.e., purchase price, transportation expenses, installation charges and other expenditure incurred for bringing the fixed assets in working condition, including expenditure incurred prior to its first use. Memorandum records are maintained to exercise physical control over the assets. For expenditure incurred on Fixed Assets already shown as expense in the Income & Expenditure account has been shown separately in the Balance sheet for greater control. A corresponding amount has been transferred to the Capital Fund. No depreciation has been charged on the fixed assets in the financial statements. 0G R' , Institutional Strengthening of Gram Panchayats (ISGP) Programme II, West Bengal 4. Revenue Recognition Fund received from State Government has been recognized as income to the extent of the revenue expenditure made during the year and the unutilized balance is shown as a part of the Restricted Fund Interest earned on bank deposits during the Programme period is treated as Programme fund and accounted on receipt. 5. Valuation of Stock Materials and office supplies acquired for the program are charged as expenditure at the time of payment. Memorandum Stock Register is maintained to control over the store items. 6. The operating expenses for erstwhile 1000 phase - I Gram Panchayats for the Financial Year 2017-18 amounting to Rs 5.90 Crore has been incurred by utilizing the counterpart financing fund received from State Government. 7. The balances of Project Preparation Advance (PPA), a preparatory stage for ISGPP II has been transferred to the ISGPP-II Programme (commenced from 19th April 2017) to maintain continuity. Details of the balances transferred from PPA: Particulars Amount in Rupees Closing Bank Balance 75,91,139.50 Closing Cash Balance 267.00 Advance to Staff 38,000.00 Security Deposits 19,74,690.00 Advance Insurance Premium 4,77,683.00 Loan Transferred 12,00,00,000.00 8. Since this is the first year/period of the Programme, no comparable figures of previous period are available. For Mookherjee Biswas & Pathak Chartered Accountants Firm on Number 301138E (N. K. Chakrabarti) 1 Partner Finance anag r Programme Director Membership No: 300783 Drecr, ISGPP-and-. F 3nce Manager Spca Scretary to the Govt. of West BengI Place: Kolkata \ SGPP-1 WBSRDA Panchavats & Rural Deveiopment Department Date:31.08.18