Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011, 2227416, Fax-2227723 No.F 3(1 )RGAVP/RRLP/Ext. Audit/2015- I Date:- S 1 1 2 Mr. Adarsh Kumar Senior Rural Development Specialist Agriculture Global Practice, The World Bank, Hindustan Times House, 18-20 Kasturbha Gandhi Marg, New Delhi - 110001 Sub:- C.A. Audit Report 2014-15 of RRLP. Respected Sir, C.A. Audit Report 2014-15 of RRLP with all relevant supporting documents is enclosed herewith. Your faithfully GM(Finance) RAIASTHAN RURAL LIVELIHOOD PROJECT (RRLP) --P VS eC0G cýruxere couin. Office No 444, Sunny Mart, New Aatish Market, Mansarovar, Jaipur (Rajasthan) - 302020 Mobile No. : 07737195080/ 0141-5139911 Email: jlnusjaipur@gmail.com, nkj81@rediffmailcom JLN US & Co. 444, 4th floor, Sunny Mart Chartered Accountants New Aatish Market, Mansarovar, Jaipur (Rajasthan)-302020 Tel No. 7737195080 ICAI Regn No.101543W Web Site: www.jlnus.com INDEPENDENT AUDITOR'S REPORT To the Governing Body of Rajasthan Grarneen Aajeevika Vikas Parishad (RGAVP) Jaipur, Rajasthan Report on the Financial Statements We have audited the accompanying financial statements of Rajasthan Rural Livelihood Project (RRLP) (financed under World Bank credit No. 4859-IN) being implemented by Rajasthan Grameen Aajeevika Vikas Parishad (a society registered under the Rajasthan Societies Registration Act, 1958) which comprise the Balance Sheet as at March 31, 2015, the Income and Expenditure Account, the Receipts and Payments Account for the year then ended and a summary of significant accounting policies and other explanatory information. Management's Responsibility for the Financial Statements Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position and financial performance of the Society in accordance with Rajasthan Societies Registration Act, 1958. 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. 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 Society'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 effectiveness of the society's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Chartered 0 Acountants - Opinion In our opinion and to the best of our information and according to the explanations given to us, the accompanying financial statements give a true and fair view of the financial position of Rajasthan Rural Livelihood Project (RRLP) for the year ended March 31, 2015 in conformity with the accounting principles generally accepted in India. Emphasis of Matter Without qualifying our opinion, we draw attention to: A. Notes to Financial Statements 1. No. 3(iv): Debit/ credit balances are subject to reconciliation and confirmation. 2. No. 3(vii): Total expenses (including salary) of Rs. 238.47/- Lacs incurred at Bundi, Chittorgarh, Pratapgarh, & Bikaner and tranche was issued Rs. 5.85/- lacs only, out of which no tranche was issued at Bundi & Chittorgarh. B. Observations/ comments as contained in Management Letter Our observations/ comments, as contained in the attached Management letter wherein internal control system on certain areas needs to be further strengthened including certain issues pertaining to non-compliances with statutes. The key issues are as under:- a) Statutory dues was Rs. 7,46,015/-, out of this TDS delay in deposit was Rs. 4,63,162/-, short deposit of TDS was Rs. 6,662/-, short deduction of TDS was Rs. 1,52,211 and non deduction and non deposit of TDS was Rs. 49,564/-. GPF and SI deducted but not deposited and short deposited were Rs. 73,516/- and 900/- respectively. Moreover there were delays/ non availability of TDS returns and incorrect TDS returns filed in few cases. b) Material departure from the internal control policies was brought to attention, specifically in relation to: i. Maintenance of financial records due to non-preparation of vouchers in Tally on real time basis, non-mentioning of narration on the vouchers, accounting staff not adequately trained for working in Tally, lack of control over processing of vouchers and the manuals not followed properly. Further, supporting in case of expenses incurred on training and workshop were not adequate. iii. attendance and leave records for employees/ consultant/ PFTs/ contractual staff deployed through placement agencies were not properly maintained; iv. Non-recovery/ non-adjustment of advances of Rs. 211.80 lakhs given to other than staff. v. Advances given to staff, was not adjusted with in stipulated period. Interest on advance to staff of Rs. 8,921/- is to be recovered from concern staff. vi. Procurement or Tenders procedures not followed at dungarpur DPMU regarding vehicle hiring and made payment of Rs. 2,54,184/-. Report on Other Matters a) With respect to Interim Unaudited Financial Reports (IUFRs) submitted to the World Bank, it was noted that the basis for consolidation of IUFRs submitted to the World Bank was not verified to us nor tallied with books of accounts and therefore we cannot comment on the accuracy of the same. b) Fixed assets of Rs. 36.76/- lacs out of total Fixed Assets of Rs. 124.64/- lacs were held at following locations as on 31.03.2015. However, the physical verification of assets was not carried out during year 2014-15 or subsequently thus assets were not verified. For JLN US & CO. Chartered Accountants Firm Reg. No: 101543W S Place : JAIPUR NEERAJ KUMAR JAI Date 31s December, 2015. Partner Membership No. 408211 RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD - RAJASTHAN RURAL LIVELIHOOD PROJECT (Registered Under The Rajasthan Societies Registration Act, 1958) 3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur Balance Sheet As At 31st March, 2015 As at 31st March, As at 31st March, As at 31st March, As at 31st March, 2015 (Rs.) 2014 (Rs.) 2015 (Rs.) 2014 (Rs.) Fund Account from GoR (unspent balance) Fixed Assets (Schedule 'A' enclosed) Opening balance 190,105,439.14 70,923,651.28 Gross Block 17,376,741.55 15,370,936.55 Add: Fund received during the year 1,100,000,000.00 750,000,000.00 (Less): Accumulated depreciation (4,912,707.19) (4,912,707.19) Add: Miscellaneous Income 38,540.00 19,363.00 Net Block 12,464,034.36 10,458,229.36 Add: Interest on saving bank 11,232,459.85 4,637,870.00 (Less): Transfer to Income a Expenditure account (832,624,432.38) (631,353,967.14) Current Assets (Less): Transfer to Capital Fund Account (2,005,805.00) (4,121,478.00) Cash ft bank balances 466,746,201.61 190,105,439.14 Cash in Hand 19,240.00 18,189.00 Capital Fund Account Balances with banks: (created to the extent assets capitalised) -Saving bank 302,206,925.32 85,810,826.54 Opening balance 10,458,229.36 9,347,005.51 -Current account - 265,513.00 Add: Transferred from Fund account 2,005,805.00 4,121,478.00 -Personal Deposit Account maintained with GoR Treasury 100,000,000.00 100,000,000.00 Fund-In-Transit(Dungerpur and Udaipur) 30,000,000.00 (Less): Transferred from Income ft Expenditure account - (3,010,254.15) 432,226,165.32 186,094,528.54 12,464,034.36 10,458,229.36 Loans Et Advances Advance to vendors 34,327,032.72 5,353,949.93 Current Liabilities Advance to employees 2,320,264.00 550,886.00 Security Deposit/ EMD - vendors 986,111.00 570,990.00 Security deposit/EMD- State Govt. treasury 99,710.00 99,710.00 Payable to State Govt. Treasury 400.00 400.00 Receivable from GOR towards Purchase of Assets 11,911.00 11,911.00 Advance from State Govt. Treasury 783,349.00 783,349.00 Advance to NRLM project - 92,873.00 Advance from NRLP Project 55,343.00 - TDS Receivable 587,112.00 Salary deductions 181,741.71 317,029.61 SPMU Advance (Maintained in seprate a/c) 100,000.00 Tax Deduction at Source 5,238.72 5,764.72 Payable to Rajasthan Skill ft Livelihoods Development Corporation (RSLDC) 83,260.00 83,260.00 Payable to vendors 33,614.00 33,614.00 Refund of unutilized grant of DPIP project 304,012.00 304,012.00 Payable for patrakar kalyan kosh (PKK) 438.00 Advancve from NRLM Project 492,486.00 Significant Accounting Policies and Notes to Accounts forming part of the Balance sheet enclosed 1 482,136,229.40 202,662,087.83 482,136,229.40 202,662,087.83 For and on behalf of the Rajasthan Grameen Aajeevika Vikas Parishad As per our Report of even date attached For JLN US t Co., SR nghThakur C dr Financial Advisor State Mission Director Partner Membership No 408211 Place: Firm Reg. No. 101543W Date: ' ) 2 RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD - RAJASTHAN RURAL LIVELIHOOD PROJECT (Registered Under The Rajasthan Societies Registration Act, 1958) 3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur income & Expenditure Account for the year ended 31st March, 2015 For the year ended For the year ended For the year ended For the year ended EXPENDITURE 31st March, 2015 31st March, 2014 INCOME 31st March, 2015 31st March, 2014 (Rs.) (Rs.) (Rs.) (Rs.) Project Implementation Support Transfer from Fund account from GoR 832,624,432.38 631,353,967.14 Salary 57,113,351.87 56,277,109.75 Contractual Payments (Salary) 29,044,725.00 28,657,213.00 Travelling Allowance 4,343,546.00 2,586,578.00 Medical Expenses (Employees) 774,334.00 887,898.00 Office Expenses 3,009,461.00 3,275,013.00 Telephone 1,460,434.00 1,435,872.00 Office Rent 3,570,305.00 3,606,743.00 Printing & stationery 3,983,314.00 2,916,168.00 Vehicle Hiring 4,505,617.00 4,802,477.00 Vehicle Repair a Maintenance 89,827.00 73,333.00 Professional a Consultants Fees 4,332,051.00 2,022,908.00 Advertisement 609,874.00 1,263,236.00 Entertainment 49,172.00 69,232.00 Meetings 294,205.00 450,187.00 Bank charges (5,442.00) 11,100.95 Monitoring & Evaluation: -Baseline Study 55,800,00 207,739.00 -Process Monitoring 164,742.00 -Impact Assessment 2,322,999.00 49,062.00 Training a Capacity Building: -induction Training 109,405.00 409,999.00 -Management Training 276,425.00 118,921.00 -Thematic Training- TCB 365,224.00 19,135.00 -Training a Visit 9,671,612.00 348,693.00 -Stakeholder Workshop 462,312.00 11,415.00 Community Investment Support SHG Livelihood Investment Tranche-I 63,297,350.00 54,059,000.00 SHG Livelihood Investment Tranche-II 438,166,050.00 357,498,000.00 institutional Building & Social Empowerment Support to Project Facilitation Team (PFT) Capacity Building of PFT 34,421,818.42 5,111,973.50 Remuneration 43,113,724.95 54,890,953.44 Contractual Payments (Salary) 13,289,731.00 3,259,311.00 Travelling Allowance 693,555.00 1,416,382.00 Office Expenses 1,630,011.00 959,438.00 Telephone 453,614.74 432,946.00 Office Rent 536,165.00 427,775.00 Chartered Medical 34,387.00 98,302.00 Printing Et stationery 429,148.00 8,662.00 Misc Expense Support to PFT(Allowances) Community Mobilization Et Institution Building Community Moblization 12,783,048.00 2,940,625.00 Community Resource Persons Expenses 16,210.00 474,457.50 Support to Community Service Provider 87,676,649.40 39,223,358.00 Capacity Building IEC Activities 909,876.00 1,052,751.00 Skill Develpoment & Employment Promotion 8,569,800.00 Depreciation 3,010,254.14 (Less): Transferred to Capital Fund account - (3,010,254.14) Significant Accounting Policies and Notes to Accounts forming part of the Income and Expenditure Account enclosed 832,624,432.38 631,353,967.14 832,624,432.38 631,353,967.14 For a d on behalf of the Rajasthan Grameen Aajeevika Vikas Parishad As per our Report of even date attached For JLN US Et Co., C irmour Meena ee eSigh Thakurjain Financial Advisor State Mission Director Partner Asrm Reg.r o. even3 date atache Membership No 408211 Plac: a e'z'Firm Reg. No. 101543W Date: RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD - RAJASTHAN RURAL LIVELIHOOD PROJECT (Registered Under The Rajasthan Societies Registration Act, 1958) 3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur Receipts & Payments Account for the year ended 31st March, 2015 For the year ended For the year ended For the year ended For the year ended RECEIPTS 31st March, 2015 31st March, 2014 PAYMENTS 31st March, 2015 31st March, 2014 (Rs.) (Rs.) (Rs.) (Rs.) Opening Balance - Cash in hand 4,231.00 Project Implementation Support Cash at Bank 18,189.00 Salary 57,113,351.87 56,277,109.75 -Saving bank 85,810,826.54 68,337,657.46 Contractual Payments (Salary) 29,044,725.00 28,657,213.00 -Current account 265,513.00 1,044,438.00 Travelling Allowance 4,343,546.00 2,586,578.00 PD Account 100,000,000.00 Fund received from GoR 1,100,000,000.00 750,000,000.00 Medical Expenses (Employees) 774,334.00 887,898.00 Miscellaneous Income 38,540.00 19,363.00 Office Expenses 3,009,461.00 3,275,013.00 Interest on saving bank 11,232,459.85 4,637,870.00 Telephone 1,460,434.00 1,435,872.00 Salary deductions 317,029.61 Office Rent 3,570,305.00 3,606,743.00 TDS - Printing E stationery 3,983,314.00 2,916,168.00 Security Deposit/EMD - vendors 415,121.00 79,030.00 Vehicle Hiring 4,505,617.00 4,802,477.00 RSLDC fund - Vehicle Repair & Maintenance 89,827.00 73,333.00 Advance to employees received back - Professional Et Consultants Fees 4,332,051.00 2,022,908.00 Refund of unutilized grant of DPIP project 304,012.00 Advertisement 609,874.00 1,263,236.00 Advance from NRLP Project 55,343.00 Entertainment 49,172.00 69,232.00 Payable towards Patrakar Kalyan Kosh(PKK) 438.00 Meetings 294,205.00 450,187.00 Advance from NRLM Project 585,359.00 Bank charges (5,442.00) 11,100.95 Significant Accounting Policies and Notes to Accounts forming part of the Receipts and Payments Account enclosed Monitoring Et Evaluation: -Baseline Study 55,800.00 207,739.00 -Process monitoring 164,742.00 -impact Assessment 2,322,999.00 49,062.00 Training Et CapacitV Building: -induction Training 109,405.00 409,999.00 -Management Training 276,425.00 118,921.00 -Thematic Training- TCB 365,224.00 19,135.00 -Training a± visit 9,671,612.00 348,693.00 -Stakeholder Workshop 462,312.00 11,415.00 Community Investment Support SHG Livelihood Investment Tranche-I 63,297,350.00 54,059,000.00 SHG Livelihood Investment Tranche-II 438,166,050.00 357,498,000.00 Institutional Building & Social Empowerment Support to Proiect Facilitation Team (PFT) Capacity Building of PFT 34,421,818.42 5,111,973.50 Remuneration 43,113,724.95 54,890,953.44 Contractual Payments (Salary) 13,289,731.00 3,259,311.00 Travelling Allowance 693,555.00 1,416,382.00 Office Expenses 1,630,011.00 959,438.00 Telephone 453,614.74 432,946.00 Office Rent Gb tes 536,165.00 427,775.00 Medical Expenses (Employees) 11 34,387.00 98,302.00 Printing Et stationery 429,148.00 8,662.00 Misc Expense Support to PFT(Attowances) Community Mobilization Et Institution Buildin- Community Moblization 12,783,048.00 2,940,625.00 Community Resource Persons Expenses 16,210.00 474,457.50 Support to Community Service Provider 87,676,649.40 39,223,358.00 Capacity Building IEC Activities 909,876.00 1,052,751.00 Skill Develpoment & Employment Promotion 8,569,800.00 Purchase of Fixed Assets 2,005,805.00 4,121,478.00 Salary deductions 135,287.90 131,621.18 TDS 587,638.00 210,785.28 Security Deposit/ EMD deposited in State Govt. Treasury - 15,050.00 Advance to employees 1,769,378.00 46,790.00 Advance to vendor 28,973,082.79 2,614,626.93 SPMU Advanve (Maintained in Seprate A/c) 100,000.00 - Advances to NRLM Project . 104,784.00 Payable to RSLDC - 50,000.00 Closing Balance: Cash in hand 19,240.00 18,189.00 Cash at Bank -Saving bank 302,206,925.32 85,810,826.54 -Current account - 265,513.00 -PD Account 100,000,000.00 100,000,000.00 Fund- In-Transit (Dungerpur and Udaipur) 30,000,000.00 - 1,298,421,789.39 824,743,631.07 1,298,421,789.39 824,743,631.07 F d on behalf of the Rajasthan Grameen Aajeevika Vikas Parishad As per our Report of even date attached For JLN US & Co., irmour Meena eaerajJain Financial Advisor State Mission Director Partner O Membership No 408211 Place: P A Firm Reg. No. 101543W Date: RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD - RAJASTHAN RURAL LIVELIHOOD PROJECT (Registered Under The Rajasthan Societies Registration Act, 1958) 3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur Schedules to Balance Sheet chedule- A: FIXED ASSETS DESCRIPTION RATE OF GROSS BLOCK AS AT ADDITIONS (Rs.) DELETION/ GROSS BLOCK AS AT DEPRECIATION AS DEPRECIATION FOR TOTAL NET BLOCK AS AT NET BLOCK AS AT 01.04.2014 SALES 31.03.2015 AT 01.04.2014 (Rs.) THE YEAR (Rs.) DEPRECIATION UP TO 31.03.2015 31.03.2014 DEP. (Rs.) (Rs.) (Rs.) 31.03.2015 (Rs.) (Rs.) (Rs.) (%) Upto 180 days More than 180 days Tangible Computer 60% 3,882,473.00 421,675.00 468,909.00 4,773,057.00 2,684,927.88 - 2,684,927.88 2,088,129.12 1,197,545.12 Office Equipments 15% 3,884,468.65 666,735.00 360,460.00 - 4,911,663.65 699,525.76 - 699,525.76 4,212,137.89 3,184,942.89 Furniture & Fixture 10% 5,524,453.90 11,800.00 76,226.00 - 5,612,479.90 704,660.47 - 704,660.47 4,907,819.43 4,819,793.43 Vehicle (Motor car) 15% 582,192.00 - 582,192.00 224,653.48 - 224,653.48 357,538.52 357,538.52 Intangible (other than internally generated) Tally software - 1,497,349.00 - - - 1,497,349.00 598,939.60 598,939.60 898,409.40 898,409.40 Current year's total 15,370,936.55 1,100,210.00 905,595.00 - 17,376,741.55 4,912,707.19 - 4,912,707.19 12,464,034.36 10,458,229.36 Previous year's total 11,249,458.55 2,281,894.00 1,839,584.00 - 15,370,936.55 1,902,453.05 3,010,254.14 4,912,707.19 10,458,229.36 RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD - RAJASTHAN RURAL LIVELIHOOD PROJECT (Registered Under The Rajasthan Societies Registration Act, 1958) 3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marq, Jaipur Significant Accounting Policies and Notes to Accounts As At 31st March, 2015 I. Significant Accounting Policies 1. Basis of preparation of Financial Statements The accompanying financial statements are prepared under the historical cost convention and have been prepared in accordance with the applicable accounting standards issued by the Institute of Chartered Accountants of India. Financial Statements are drawn up on 'Cash Basis'. 2. Fixed Assets Fixed assets are stated at cost of acquisition including taxes, duties, freight and other incidental expenses relating to the acquisition and installation. Capital fund, equivalent to cost of fixed assets purchased during the year is created out of fund received. 3. Intangible Assets Intangible asset consists of computer software and is stated at cost of acquisition/ implementation less accumulated depreciation. It is amortized over a period of 5 years on straight line basis. 4. Depreciation Depreciation on fixed assets is not provided on fixed Assets during the financial year 2014-15. However policy of charging depreciation was followed in the financial year 2013-14. 5. Recognition of Income/ Expenditure i. Funding from the State Government (GoR) is recognized as income to the extent of expenditure incurred and unspent balance is shown under Fund Account from GoR. ii. Livelihood Investment Tranche-I and Tranche-II released to various Self Help Group (SHG) is accounted for as an expenditure on the release of funds. iii. Interest and other income are accounted for on cash basis. iv. Expenses including on programmes are accounted for on 'cash' basis. II. Notes to Accounts 1. Brief description of 'RGAVP' society Government of Rajasthan (GoR) constituted a society, which was registered in the name of 'Rajasthan Grameen Aajeevika Vikas Parishad' (hereinafter referred to as 'RGAVP') with the Registrar of Societies, Government of Rajasthan under the Rajasthan Societies Registration Act, 1958 vide registration no. 770 Jaipur/2010-11 dated 27th October, 2010. The Society functions under the administrative control of Department of Rural Development and Panchayati Raj. It is mandated to implement the rural livelihoods programs associated with Self Help Group (SHG) based institutional architecture to create financially sustainable and effective institutional platforms of the rural poor, enabling them to increase household income through sustainable livelihood enhancements and improved access to financial and selected public services to build their capacities to deal with the rapidly changing external socio-economic and political world. The society handles various livelihood projects apart from 'RRLP' project. 2. Brief description of 'RRLP' project activities (i) Project Preparation Facility (PPF): Project Preparation Facility (PPF) for the Rajasthan Rural Livelihoods Project (hereinafter referred to as 'RRLP') was carried out by the Government of Rajasthan during the period 8th October, 2009 to 31st March, 2011 in terms of 'Advance agreement for the preparation of proposed RRLP project' - project preparation advance no. 0690-0-IN dated 8th October, 2009 wherein the Project Implementation Plan (PIP) was prepared and submitted to the World Bank for financing. (ii) Project Phase: The financing agreement - credit number 4859-IN dated 24th May, 2011 for the 'RRLP' project was entered between International Development Association (IDA) and Government of India for SDR 106,700,000 wherein the expenses upto 88.5% are to be financed out of the said credit facility and the balance by the Government of Rajasthan. Simultaneously, a Project Agreement was entered for the implementation of 'RRLP' project between International Development Association (IDA), Government of Rajasthan and Rajasthan Grameen Aajeevika Vikas Parishad Society. The project is to be carried out during the period from 24th May, 2011 to 31st October, 2016. The objective of project is to enhance economic opportunities, access to basic amenities and participation in community decision making for the poor with a focus on women, marginalized group in 18 targeted districts of Rajasthan namely Banswara, Baran, Bhilwara, Bikaner, Bundi, Chittorgarh, Churu, Dausa, Dholpur, Dungarpur, Jhalawar, Karoli, Kota, Pratapgarh, Rajsamand, Sawai Madhopur, Tonk and Udaipur. (iii) Funding Modality for the Project: The funds are transferred by 'IDA' to the Government of India, which are then transferred to 'RGAVP' through Government of Rajasthan. Accordingly, the entire funding is accounted for under Fund Account from GoR in the accounts. 3. Other Notes (i) The enclosed financial Statements comprise the accounts of its State Project Management Unit (SPMU) and 18 District Project Management Unit (DPMUs). The financial statements of both SPMU and each of DPMUs have been combined on a line-to-line basis by adding the book value of like items of assets, liabilities, income and expenditure. Intra- unit transactions have been eliminated on consolidation. These do not represent the financial statements of 'RGAVP'. (ii) RGAVP is a society where numbers of projects are carried out. As these accounts are of one of the project namely 'RRLP' hence considering the nature of its activities.wherein no income is generated which attracts tax, accordingly no provision for tax is considered necessary in the enclosed accounts. (iii) In the opinion of the management, the Current Assets and Loans & Advances as at 31.03.2015 have a value on realization in the ordinary course of business at least equal to the amount at which they are stated in the Balance Sheet. (iv) Debit/ Credit balances are subject to confirmation/ reconciliation. The impact, if any, subsequent to the reconciliation will be taken in the year the confirmation/ reconciliation is carried out. (v) The staff for the project has been deputed by the Government of Rajasthan. The salary of the deputed staff is charged to the project and applicable statutory compliances such as provision of Employees Provident Fund Act, Employees State Insurance Act, Payment of Bonus Act, Payment of Gratuity Act etc. are complied by the Government of Rajasthan. Further, certain staff for the project has been hired on contractual basis for which the Society has no obligation towards employees benefits except for the remuneration paid accordingly none of the applicable statues thereto as are applicable to employees are applicable to these contractual employees. (vi) The financial statements of the project are drawn on cash basis hence no provisions has been created including for approved audit fees (including out of pocket expenses) of Rs. 9,00,000/- for the year. (vii) 'RGAVP' to implement 'RRLP' programme has set up District Project Management Units (DPMU) in 18 targeted districts of Rajasthan, out of which Total expenses Including salary Rs. 238.47/- Lacs incurred at Bundi, Chittorgarh, Pratapgarh, & Bikaner and tranche were issued Rs. 5.85/- lacs only, out of this no tranche was issued at Bundi & Chittorgarh. 3/ (viii) Grant of Rs. 10/- crores received in financial year 2013-14 from Government of Rajasthan (GoR) is retained in the Personal Deposit account maintained with Treasury of GoR which is pending transfer to the Project Bank accounts and has been shown separately under Cash & Bank Balances. (ix) Refund of unutilized grant of Rs. 3,04,012/- was received in the year 2013-14 pertaining to erstwhile DPIP project and has been shown under Current Liabilities. This amount shall be returned as and when the amount is claimed. (x) During the financial year 2014-15, Advance received from NRLP Project of Rs. 55,343/- & from NRLM project of Rs. 4,92,486/-. (xi) TDS of Rs. 5,87,112/- was deducted by banks in few districts, which is our assets in shown in balance sheet under the head "Current Assets". (xii) On our balance sheet dated 31-03-2015 Advances Outstanding of Rs 23,20,264/- and 34327032/- in the heads of staff and Vendors respectively, Which is shown as "Loans & Advances". (xiii) In accordance with Accounting Standard (AS 18) "Related Party Disclosures", disclosure in respect of transactions with the related parties are as follows: a. Name of related party and description of relationship: Key Management Personnel NAME RELATIONSHIP Mr. Rajeev Singh Thakur State Mission Director Note: Related party relationship is as identified by the Society and relied upon by the Auditors. b. Details of transactions with the related party are as under: Nature of For the year ended For the period ended Transaction 31st March 2015 31st March, 2014 LRs. (Rs.) Salary NIL NIL (xiv) The Society is classified as Small and Medium Sized Enterprise (SME) of Level - II entity for the purposes of applicability of Accounting Standards as defined by the Council of the Institute of Chartered Accountants of India. Accordingly, the Society has complied with the Accounting Standards as applicable to a Small and Medium Sized Enterprise. Pursuant to the exemptions/ relaxations applicable to SME of Level - II, Accounting Standard (AS) 3 - Cash Flow Statements and AS 17 - Segment Reporting are not applicable to the Society for the current year. Further, certain exemptions/ relaxation from recognition, measurement and disclosure requirements in terms of Accounting Standard 15- Employee Benefits, Accounting Standard 19 - Leases, Accounting Standard 28 -Impairment of Assets and Accounting Standard 29 - Provisions, Contingent Liabilities and Contingent Assets have been extended to the Society for the current year. Accordingly, the Society has disclosed information to the extent applicable in these financial statements pursuant to the above exemptions/ relaxations 4 (xv) Surplus funds are parked with the banks on which interest is earned, which is ploughed back to the project through fund account from GoR directly including any miscellaneous income. (xvi) Claims against the Society not acknowledged as debts as at 31st March, 2015: Rs. Nil. (xvii)The previous year's figures have been regrouped/ rearranged, wherever considered necessary to make them comparable with the current year figures. For and on behalf of the Rajasthan As per our Report of even date attached Grameen Aajeevika Vikas Parishad For JLN US & Co., Chartered Accountants Firm Reg. No. 10154 3 SIRMOUR MEENA Rajeev Singh Thakur Neeraj Jain Financial Advisor State Mission Director Partner Membership No. 408211 Place: JAIPUR Date: 31st December 2015 5 RAIASTHAN.fGRAMEcEN AAIE'EVIKA VIKAS PAR ISHADL(RAVPI IAIPUR RAIASTHAN RURAL LIVELIHOOD POJECT {RRLP) LWZ Vs ce CO8' crigrteredAccountdints Office No 444, Sunny Mart, New Aatish Market, Mansarovar, Jaipur (Rajasthan) - 302020 Mobile No. 07737195080 0141-5139911 Email:- jlnusjaipur@gmail.com, nkj81@rediffmailcom Table of Contents SECTION I 1.1 Introduction 1 1.2 Project Background 1 1.3 Brief Background of the Project 1 - 2 1.4 Objectives of the Project 2 1.5 Funding Modalities 3 SECTION II 2.1 Scope of Audit 4-6 2.2 Limitations of Audit 6-7 SECTION III 3.1 Executive Summary of Observations/ Recommendations 8 - 10 3.2 Management Letter 11 - 37 3.3 Annexure ( A to H ) 38 - 51 3.4 Action Taken Report & Satisfactory 52 -63 Report for the year 2013-2014 3.5 Action Taken Report & Satisfactory 64 -72 Report for the year 2012-2013 Management Letter ofRRLP Project JLN US & CO For the year 2014-15 CHAR TERED ACCOUNTANTS RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD (RGAVP), JAIPUR - RAJASTHAN RURAL LIVELIHOOD PROJECT(RRLP) MANAGEMENT LETTER FOR THE YEAR 2014-15 SECTION - I 1.1 INTRODUCTION The audit of Rajasthan Rural Livelihoods Project (hereinafter referred to as 'RRLP'), an International Development Association (hereinafter referred to as 'IDA') assisted project funded in terms of credit no. 4859-INhas been carried out by "JLN US &Co., Chartered Accountants, 3AIPUR (hereinafter referred to as 'JLN')"for the year 2014-15. The Ministry of Rural Development and Panchayati Raj, Government of Rajasthan (hereinafter referred to as 'RDPR') is executing the 'RRLP' project through "Rajasthan Grameen Aajeevika Vikas Parishad (hereinafter referred to as 'RGAVP')", a society registered under The Rajasthan Societies Registration Act, 1958. 1.2 PROJECT BACKGROUND Recognizing the need for continued action for promoting livelihoods in the State, Government of Rajasthan through 'RGAVP'is implementing a follow on project (referred to as RRLP) to the District Poverty Initiative Project (DPIP) implemented during the period 2000-2007. The 'RRLP' projects being implemented in 18 districts of Rajasthan, namely Baran, Bhilwara, Bundi, Banswara, Bikaner, Chittorgarh, Churu, Dausa, Dholpur, Dungarpur, Jhalawar, Karoli, Kota, Pratapgarh, SawaiMadhopur, Rajsamand, Tonk and Udaipur over a period of six years. For implementation of 'RRLP' project, an independent society has been set up namely "Rajasthan Grameen Aajeevika Vikas Parishad" which provides overall direction to the project. The society has a three tier structure under Governing Council and Empowered Committee and is headed by a State Mission Director. The program management units have been set up at three levels i.e. State, District and PFT level. The State Project Management Unit (SPMU) has the responsibility for management and implementation of mission strategies. The District Project Management Unit (DPMU) is responsible for the coordination, managing, supervising and supporting the project implementation. The PFT are the primary implementation Unit within the overall project structure. 1.3 BRIEF BACKGROUND OF THE PROJECT Project Name : Rajasthan Rural Livelihood Project (RRLP) Project Period : Project Preparation Facility: 8th October 2009 - 31t March 2011 1hf Management Letter ofRRLP Project JLN US & CO For the year 2014-15 CHAR TERED ACCOUNTANTS Project Period: 24th May2011 - 31st October 2016 Implementing : Rajasthan Grameen Aajeevika Vikas Agency Parishad(RGAVP) Amount of Financing : 106,700,000.00 (expressed in SDR) 1.4 OBJECTIVES OF THE PROJECT The objective of Rajasthan Rural Livelihood Project (RRLP) is to enhance the economic opportunities, access to basic amenities and participation in community decision making for the poor, with a focus on women and marginalized groups in 18 targeted districts of Rajasthan. The objective is to be achieved through support under five broad components as detailed under: (i) Institution Building and Social Empowerment The objective of this component is to help the poor mobilize themselves into Self Help Groups (SGHs) and gradually develop their own capacity to initiate and expand sustainable livelihood activities. (ii) Community Investment Support The objective of this component is to support asset creation of SHGs and their federations and identify and support innovative approaches to improve the livelihood of the rural poor. (iii) Skills Development and Employment Promotion The objective of this component is to support beneficiaries to capture new employment opportunities through the establishment of a structured mechanism for skill development and job creation. (iv) Climate Change Adaptation The objective of this component is to develop and implement drought adaptation mechanisms and institutional models, at the state, district, and local level, for a more effective delivery of assistance to drought-affected communities through improved coordination and leveraging programs, currently delivered by the Government of Rajasthan. (v) Project Implementation Support. 2 Management Letter ofRRLP Project JLN US & CO For the year 2014-15 CHAR TERED ACCOUNTANTS 1.5 FUNDING MODALITIES The flow of funds is depicted through a flow chart as given below: International Development Association Government of India Government of Rajasthan. RGAVP 3Chartered Accountants * 3 Management Letter ofRRLP Project JLN US & CO For the year 2014-15 CHARTERED ACCOUNTANTS SECTION - II 2.1 SCOPE OF AUDIT 4 To ensure that World Bank receives adequate, independent, professional audit assurance that the proceeds of the credit were used for the purposes intended that the PFS are free from material misstatement, and the terms of the legal agreements were complied with in all material respects. 4 The key objectives of the Project's external audit are to give an opinion whether: * the PFS give a true and fair view of the financial position of the Project at the end of the period under audit, and of the sources and applications (including expenditure) of project funds for that period; * the Project funds were utilized for the purposes for which they were provided; * expenditures are eligible for financing under the Project and these were exclusively financed through the Project funds and no other sources of funds have been received by RRLP for incurring these expenditures; * expenditure reported in the Interim Unaudited Financial Reports (IUFR) are in agreement with the books of account and the IUFRs can be relied upon to support applications for withdrawal of Credit, and adequate documentation has been maintained to support these claims; * Procurement has been carried by RRLP in line with the agreed procedures as detailed in the Project legal agreements and the Procurement Manual; and * The Project has an adequate internal control system (including its continuing implementation and effectiveness) and adheres to the provisions of the project legal agreements, the Financial Management, Procurement and Operations Manual in all material aspects. 4 The Project's books of accounts provides the basis for preparation of the PFS and are established to reflect the financial transactions in respect of the project as maintained by the project implementing agency, RGAVP at the State Project Management Unit (SPMU), District Project Management Units (DPMU) and Project Facilitation Teams (PFT). 4 The audit has been carried out in accordance with the Standards of Auditing issued by the Institute of Chartered Accountants of India (ICAI). Accordingly we had considered the materiality when 4 Management Letter ofRRLP Project JLN US & CO For the year 2014-15 CHARTERED ACCOUNTANTS planning and performing the audit to reduce the risk to an acceptable level that is consistent with the objectives of the audit. While the primary responsibility for the prevention and detection of fraud and error or ensuring that the project funds are used for purposes as required in the legal agreements, rests with both those charged with governance and the management of RGAVP, in planning and performing the audit procedures and evaluating and reporting the results thereof to reduce the audit risk to an acceptably low level, we had considered the risks of material misstatements in the financial statements resulting from fraud and error, as required by Standard on Auditing 240: The Auditor's Responsibilities to consider Fraud and Error in an Audit of Financial Statements issued by the ICAL Expenditure is incurred against the funds released by the Government of Rajasthan, which is received from the World Bank through Government of India covering the Project cost. A quarterly Interim Unaudited Financial Report (IUFR) based on actual amounts spent under various interventions is sent to Government of India and the World Bank. &1 The scope of the audit covers such applied tests of accounting records, internal checks and control and other necessary audit of the accounts as per general principles and standard of audits of the Institute of Chartered Accountant of India (ICAI). While conducting the Audit, attention was given to the following: * Funds have been used in accordance with the condition of the relevant financial norms and financial regulations with due attention to economy and efficiency, and only for the purpose for which the financing was provided. * Generally accepted accounting principles are followed by all accounting centers under RRLP in a consistent manner. Goods, works and services financed have been procured in accordance with relevant provisions of the procurement procedure prescribed for the purpose. Proper documents, namely, purchase orders, tender documents, invoices, vouchers, receipts, pay bills, TA bills etc. are maintained and linked to the transactions and retained till the end of the project. * All necessary supporting documents, records and accounts have been kept in respect of all project transactions reported through the IUFR. Clear linkages exist between books of accounts and reports presented to the Government of Rajasthan and the World Bank. The expenditures claimed through IUFRs are eligible within the legal agreements and the extent to which the IUFRs can be relied upon as a basis for reimbursement. Where ineligible expenditures were identified as having been included in s 5 -~Charbm~d 0 SA=cuntaWts- Management Letter ofRRLP Project JLN US & CO For the year 2014-15 CHAR TERED ACCOUNTANTS withdrawal applications and reimbursed against, these have been specifically reported by us. * Expenditure incurred under RRLP project is strictly in accordance with the financial norms or any other clarifications issued from time to time. * An assessment of the adequacy of the project financial management systems, including internal controls including the aspects such as adequacy and effectiveness of accounting, financial and operational controls, and any need for revision; level of compliance with established policies, plans and procedures; reliability of accounting systems, data and financial reports; physical verification and reconciliation procedures; methods of remedying weak control or creating controls in areas in where they are lacking. * Separate agency was appointed to conduct the internal audit of RRLP project under the defined terms of reference. The internal audit reports to the extent made available were reviewed by us however the compliances there against have not been furnished and also these reports were not reviewed appropriately by the Project management/ committee as stipulated in Finance manual. This has been appropriately reported by us in the Management Letter. * The reconciliation of Bank Statements and review and follow up of old outstanding/unusual entries was undertaken by us. * Status of audit compliance of previous audit objections raised was verified and the observations still persisting have been included by us under Action Taken Report section, which has been prepared on exceptional reporting principles. 2.2 Limitations of Audit Limitations of 'JLN US & CO.' in carrying out the assignment as per scope of work are as under: 4A 'JLN US & CO.' has restricted the scope of work to 'Terms of Reference' only. 'JLN US & CO.' has undertaken the audit in accordance with generally auditing standards, guidelines issued by Institute of Chartered Accountants of India. In performing review and verification, 'JLN US & CO.' has relied entirely on: * Financial and expenditure report/ details provided by Management. S 6 Management Letter ofRRLP Project JLN US & CO For the year 2014-15 CHARTERED ACCOUNTANTS * Financial information provided by the concerned project officials. * Other information, schedules, reports and explanations as given to us during and in connection with our audit. * Report includes comments on those accounting issues/ accounting policies, which are material and are not in accordance with the applicable Generally Accepted Accounting Principles (GAAP) generally acceptable in India. * 'JLN US & CO.' has assumed genuineness of all the documents and signatures thereon as if they were originals and also that the copies confirm to the originals. * Transactions and events which are not recorded and which were not disclosed to 'JLN US & CO.' may not have been identified in the procedure. Q& The working papers prepared in conjunction with the work are the property of the firm, constitute confidential and proprietary information and will be retained by 'JLN US & CO.' in accordance with Firm's internal policies and procedures. Ik 'JLN US & CO.' has no responsibility to update the report for events and circumstances occurring after the date of report. li The draft observations for each DPMUs and SPMU covered by us was circulated to the concerned office/s against which the response to the extent furnished have been considered by us and incorporated in the management letter against each observations. In case response has not been furnished then the said fact has been reported against each observation in the Management Letter. This report is for the year 2014-15 and is confidential being for use only to which it is issued. It must not be quoted, cited, copied, disclosed or circulated, or referred to in correspondence or discussion with any other person or made public except to a person to whom it is issued. 7 Management Letter of RRLP Project JLN US & CO. For the year 2o4-i5 Chartered Accountants SECTION - III Executive Summary of Observations/ Recommendations Risk S. N. Observations/ Recomnmendations Para Reference of Management Letter High 1 a) Non-compliance of provisions of Tax deducted at Source (TDS) was observed due A.2.1 , A.2.2, A.2.3 , to non/ short deposit and non/ short deduction of TDS of Rs.2,08,437/-, A.2.4, A.2.5, A.2.6 On page 12-15 b) Delay in deposit of TDS of Rs. 4,63,162/- . c) Non-availability of TDS return filed in some cases and late/ incorrect filing of TDS returns, which attracts interest and penal provisions under Income Tax Act, 1961. 2 1) Amount Deducted but not deposited or short deposited of statutory dues like A.3.1 on page no. 16- GPF/ ESI etc.of Rs. 73,516/- & 900/- respectively, resulting in non-compliance of 17 statutory dues. 2) Salary deduction is pending of Rs. 13,930/- , resulting in non-compliance of statutory dues. 3 We have observed that Cost of Rs. 2,38,47,036/- was incurred at few districts A.11.3 page no 31 where tranche was issued Rs. 5,85,000/- only 4 Following discrepancies were observed in respect of Utthan Sansthans (CDOs): A.14.3 page no 35-36 A.8 page no 24-29 * Compliance of provisions/ criteria stipulated in Community Operational Manual (COM) is strictly ensured prior to release of Tranche and accountability of concerned officials be fixed. * Funds are disbursed to SHGs only after formation of Internal Committee and agreement be entered with SHGs prior to release of Tranche. * Non-receipt of Utilization certification from SHGs for utilization of Tranche-I released. * Grading of SHGs was done incorrectly by CDO, which was not verified by DPMU/ PFT in various districts. * Non follow-up of laid down criteria for Co-opted SHGs. 8 UAccon. Management Letter of RRLP Project JLN LIS & Co. For the year 2oi4-i5 Chartered Accountants * Non-holding of prescribed no. of meetings by SHGs prior to release of Tranche. * Non-obtaining of signature of bookkeeper in form 23(ii)A due to which availability of bookkeeper at SHG was not ensured. * Tranche be released only after ensuring/ proper verification of requisite details and documents required as per Community Operational Manual (COM). * Delay Disbursement of Tranche - I even after lapse of substantial time period from the formation of SHG by DPMU. ( Annexure E) * Delay Disbursement of Tranche - II even after lapse of substantial time period from the formation of SHG by DPMU. ( Annexure F) * Non disbursement of Tranche even after lapse of substantial time period from the formation of SHG by DPMU. ( Annexure G) * Non compliance with the guidelines of the manual and 'Panchsutra'. ( Annexure H) * Monitoring mechanism be put in place to ensure that funds given to SHGs are utilized for the purpose as stipulated in the agreement. Medium 1 Following discrepancies were observed in respect of fixed assets held for the A.1.1, A.1.2, A.1.3 project: page no 11-12 * Summary of fixed assets register was not drawn at the year-end due to which its balance could not be reconciled with 'Tally' balance. * Physical verification of assets of Rs 36,76,583/- at listed locations was not carried out during the year 2014-15 or subsequently. * A laptop issued to an employee has not been returned even when he was transferred. 2 Following discrepancies were observed in respect of advance given:- A.4.1, A4.2 page no 17-18 * Non recovery of interest on advances given to staff resulting in non compliance of HR manual. * Other Advances of Rs. 2,11,80,000/- was given without provision of expenses for the year. 3 Following discrepancies were observed in respect of procurement:- L 9A.12 page 33 9 0 Management Letter of RPRLP Project JLN IS & Co. For the year 2o4-i5 Chartered Accountants * Procurement Procedure was not followed properly, Application was found on simple Paper instead of Letterhead. * Contact No. & Address was missing in few applications. * Rs. 2,21,640/- was paid for vehicle hiring without quotations. 4 Rs 71,850/- Expenditure related to NRLM paid by RRLP. A.9.1 on page no.29 5 TDS of Rs. 5,87,112/- was deducted on interest income received from banks, Due to A.2.7 on page no.16 non providing of Exemption Certificate to the bank. 6 Excess payment of Rs.7943/- made in contravention of agreement A.5.2 on page no.20 7 General observation found in various DPMU. A.15 on page no.37 Low 1 Following discrepancies were observed in respect of vehicle hiring :- A.13 page no.33-34 * Supporting Bills for vehicle hiring not available. * Rs. 18092/- excess paid for vehicle hiring * Log book was not updated and verified by authorized person. 2 System of processing of vouchers prior to accounting be strengthened in view of A.5 page no 19-20 following: * No proper supporting bills were available for Rs. 3,52,953/- * Rs 5,29,944/- paid to international horticulture innovation and training centre but supporting bills were not available. 3 Following discrepancies were observed in respect of attendance, leave records and A.11.2 page no 30 salary paid to the project staff / Contractual Staff: * Non-updating of leave register and non-availability of leave applications. * In or Out Time not mention in attendance register. * Attendance Register not maintained properly. Accou10. 10 Management Letter of RRLP Project JLN US & CO. For the year 2ov4-i5 Chartered Accountants MANAGAMENT LETTER OF RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD (RGAVP) FOR RAJASTHAN RURAL LIVELIHOOD PROJECT (RRLP) FOR THE YEAR 2014-15 S. No. Observations Risk Recommendation A OBSERVATIONS COMMON TO DPMUs and SPMU A.1 FIXED ASSETS A.1.1 1) Fixed Assets Register (FAR) is maintained manually. However, the summary of Med 1) Summary of fixed assets FAR is not drawn to reconcile the assets with book (Tally) due to which all the ium register be drawn at the year assets are recorded correctly in FAR could not be verified, end to reconcile its balance with 'Tally'. 2) Depreciation is not charged for the year 2014-15. 2) Depreciation should be charged. A.1.2 Fixed assets of Rs. 36.76/- lacs out of total Fixed Assets of Rs. 124.64/- lacs were Med Physical verification of assets held at following locations as on 31.03.2015. However, the physical verification of ium should be carried out yearly assets was not carried out during year 2014-15 or subsequently thus assets were as per policy. not verified. S.No. Location Value of assets as at 31.03.2015 (Rs.) 1 KOTA 4,69,953.00 2 JHALAWAR 2,80,085.00 3 BHILWARA 4,05,452.00 4 BANSWARA 9,85,972.00 5 DUNGARPUR 12,27,930.00 6 PRATAPGARH 76,145.00 7 CHITTORGARH 2,31,046.00 Total 36,76,583.00 A.1.3 A Laptop issued to Mr. N.K.Bansal DPM on 17-08-12 was not submitted. He was Med Laptop should be recovered as transferred in the month of September 2015. lum soon as possible. Chartere O Accountants Management Letter of RRLP Project JLN US & CO. For the year 2014-15 Chartered Accountants A.1.4 Fixed Assets or Stock Register were found without signature of DPM at bhilwara. Med Authorized Person should sign iurn the stock / Fixed Assets Register. A.2 TAX DEDUCTED AT SOURCE (TDS) A.2.1 NON DEDUCTION AND NON DEPOSIT OF TDS:- High TDS of Rs.49,564/- should be LEDGERdeposited along with interest NAME SECTION LEDE DATE AMOUNT TDS to ensure legal compliance NAME AMOUNTand its recovery be made BHILWARA 194C PRINT-O-PRINT Mar-15 61,000.00 1,220.00 from the respective vendor. Swa - 194C SAHEL SAMITI 04-02-15 56,250.00 1,125.00 Madhopur Swai - 19C SAHELI SAMITI 26-02-15 5,7.0 1034 Sw194C 50,670.00 1,013.40 MadhopurI Swai - 194C SAHELI SAMITI 26-02-15 Swa94C 34,566.00 691.32 Madhopur Swai - Saio-u 194C PRINT-O-PRINT 20-03-14 50,000.00 1,000.00 Madhopur Saio-u 194C PRINT-O-PRINT 31-12-14 23,794.00 475.88 Madhopur Dholpur 194C PRINT-O-PRINT 14-10-14 1,43,880.00 2,877.60 Dholpur 194C PRINT-O-PRINT 25-08-14 1,44,645.00 2,892.90 Dholpur 194C PRINT-O-PRINT 02-07-14 71,730.00 1,434.60 Dholpur 1943 PRP TEAM 16-10-14 72,581.00 7,258.10 Dholpur 194] PRP TEAM 20-11-14 74,400.00 7,440.00 Dholpur 194] PRP TEAM 19-12-14 49,600.00 4,960.00 Dholpur 194] PRP TEAM 04-02-15 98,387.00 9,838.70 JHALAWAR 194C SAHELI SAMITI 17-06-14 1,15,000.00 2,300.00 CHURU 194C SAHELI SAMITI 21-08-14 32,000.00 640.00 KOTA 194C BHARTIYA TRAVELS 22-05-14 25,972.00 519.44 124 Chaftemd 12m tCh/ue Management Letter of RRLP Project JLN US & CO. For the year 2oq4-i Chartered Accountants KOTA 194C BHARTIYA TRAVELS 10-06-14 21,218.00 424.36 KOTA 194C SAMRIDHI MAHILA 25-07-14 40,000.00 800.00 MANDAL Bundi 194C DEE DEE COMPUTERS 04-04-14 6,500.00 130.00 Bundi 194C DEE DEE COMPUTERS 29-04-14 17,000.00 340.00 Bundi 194C OJHA TRAVELLS 30-04-14 12,253.00 245.06 Bundi 194C OJHA TRAVELLS 03-09-14 21,891.00 437.82 BIKANER 194C PRITHVI ARTS 14/10/14 75,000.00 1,500.00 TOTAL 49,564.00/- A.2.2 SHORT DEDUCTION OF TDS :- High TDS of Rs. 1,52,211/- should be deposited along with We have observed short deduction of TDS at following DISTRICTS interest to ensure legal compliance and its recovery TDS to Actual Short be made from the respective Districts Sec. Name Date Amount Be deduct Deduct deduction Party. Dholpur 1943 PRP TEAM 24-03-15 70,679.00 7,068.00 1,414.00 5,654.00 Tonk 194J Sh.China 2014-15 21,290.00 4,258.00 2,129.00 2,129.00 Bhai Nabard April-14 17,44,112. 1,74,411.2 34,882.2 SPMU 1943 Consultancy to March- 00 5 5 1,39,529.00 Services. 15 Contractual April-14 1,89,240.0 32,949.0 Bikaner 194C to March- 0 37,848.00 04,899.00 15taff480 0 3290 4890 15 Total 1,52,211/- 13 ha Accoun Management Letter of RRLP Project JLN US & CO. For the year 2o!q-i5 Chartered Accountants A.2.3 LATE DEPOSIT OFTDS:- high TDS should be deposited with interest in case of delay We have observed That TDS was Late Deposited at following DISTRICTS deposit. Further we recommend that TDS should Due Date of Deposit be deposited on or before its Dis. Name Month Amount PioDae Delay in Day dedae Period Date due date. BARAN Apr-14 1,780.00 7-05-14 12-08-14 97 JHALAWAR Sep-14 988.00 7-10-14 23-3-15 167 BHILWARA April-14 to 7th of next Monthly data Dec-14 month not provided. SPMU(194C) Apr-14 7,433.00 5-05-14 3-6-14 29 SPMU(194C) July-14 1,40,969.00 7-08-14 8-8-14 1 SPMU(194C) Aug-14 6,700.00 7-09-14 10-9-14 3 SPMU(194C) Sep-14 1,384.00 7-10-14 9-10-14 2 SPMU(194C) Oct-14 6,936.00 7-11-14 10-11-14 3 Still not SPMU(194C) Dec-14 1,100.00 7-01-14 dpot--- deposit SPMU(1943) April-14 89,770.00 7-05-14 3-6-14 28 SPMU(1943) July-14 21,833.00 7-08-14 8-8-14 1 SPMU(194J) Aug-14 16,000.00 7-09-14 10-9-14 3 SPMU(194J) Sep-14 16,000.00 7-10-14 9-10-14 2 SPMU(1943) Oct-14 35,210.00 7-11-14 10-11-14 3 SPMU(1941) Sep-14 4,685.00 7-10-14 9-10-14 2 BIKANER Sep-14 28,600.00 7-10-14 8-10-14 1 BANSWARA JUNE-14 7,024.00 7-07-14 31-7-14 24 BANSWARA Nov-14 4,185.00 7-12-14 08-1-15 32 BANSWARA Dec-14 11,553.00 7-01-15 8-1-15 1 BANSWARA june-14 17,950.00 7-07-14 31-7-14 24 BANSWARA Oct-14 7,014.00 7-11-14 8-1-15 62 BANSWARA July-14 10,000.00 7-08-14 8-1-15 154 BANSWARA Aug-14 10,000.00 7-09-14 8-1-15 123 BANSWARA Jan-15 10,000.00 7-02-15 2-3-15 23 TOTAL 4,63,162/- A.2.4 SHORT DEPOSIT OF TDS:- high Rs 6,662/- with interest should be deposit as early as possible. We have observed that Proper TDS was deducted but Deposited Shortly at following 14 Management Letter of RRLP Project JLN LS & CO. For the year 20zo-iy CharteredAccozmtants districts Dis. Name Return/Na Date Deducted Deposit Short me Amount Amount Deposit BARAN 26Q 05-01-15 69,717/- 66,155/- 3,562/- BANSWARA 24Q 01-01-15 8,100/- 5,000/- 3,100/- TOTAL 6,662/- A.2.5 DELAY IN FILLING OF RETURNS high TDS return should file on time to ensure its legal compliance We have observed that TDS RETURN was submitted after due date at following & avoid penalty provisions. Districts :- Dis. Name Form No. Due Date Filling Date Delay in days TONK 26Q 31-10-14 19-11-14 19 Days TONK 24Q 31-10-14 03-11-14 3 Days A.2.6 VARIATION IN TDS AMOUNT AS PER CHALLANS AND RETURN :- high TDS RETURN be revised and due care should be taken in Variation in amount of TDS as per challans and amount reported in TDS return was observed as its preparation. detailed below:- TDS AS PER TDS RETURN DPMU FORM NO. QUARTER CHALLAN (RS.) (RS.) 24 Q ( 24,000.00 25,000.00 24 Q II 26,000.00 32,000.00 24 Q 1II 31,000.00 32,000.00 24 Q IV 30,000.00 32,100.00 Sawai Madhopur 26 Q I 3,362.00 - 26 Q II 2,494.00 5,256.00 26 Q III 2,440.00 4,541.00 26 Q IV 3,022.00 3,022.00 7%, 15 4 Accountants * Management Letter of RRLP Project JLN US & CO. For the year 2oz5-15 Chartered Accountants A.2.7 TDS ON INCOME :- * It is advisable to intimate to all DPMU for We have found in following districts that TDS was deducted on interest income submitting Exemption received from banks, Due to non providing of Exemption Certificate to the bank. Certificate to bank for non deducting TDS on S.NO. DISTRICT TDS AMOUNT DEDUCTED BY BANK interest received. 1 DHOLPUR Rs. 84,801/- 2 KOTA Rs. 12,487/- 3 SPMU Rs. 4,46,059/- 4 BANSWARA Rs. 28,339/- 5 DUNGERPUR Rs. 15,426/- Total Rs.5,87,112/- A.3 STATUTORY DUE OF SALARY DEDUCTION high A.3.1 GPF & SI DEDUCTED BUT NOT DEPOSIT :- high Dues against salary deductions be deposited with, We have observed that GPF of Rs. 40,216/- and SI of Rs.33,300/- were deducted the concerned authority along but not deposited at following districts -with interest penalty to ensure legal compliance and Name Month GPF SI District in future statutory dues Ashok Paneri Sep-14 4,000.00 3,800.00 BHILWARA should be deposited within Ashok Paneri Oct-14 6,100.00 4,700.00 BHILWARA due date. Ashok Paneri Nov-14 5,900.00 6,700.00 BHILWARA Ashok Paneri Dec-14 4,000.00 3,800.00 BHILWARA Ashok Paneri Feb-15 4,000.00 3,800.00 BHILWARA Staff July-14 2,466.00 -- BANSWARA Staff Sep-14 8,550.00 -- BANSWARA Staff Sep-14 5,200.00 -- BANSWARA Staff Oct- 14 --9,600.00 BANSWARA Staff Dec-14 h900.00* UDAIPUR ___________ TOTAL 40216.00 33300.00 _____ du*At UDAIPUR DPMUd amount deducted Rs 4400/- but deposited only Rs.350e e 16 intrehatr/ penat Accountants. Management Letter of RRLP Project JLN US & Co. For the year 2oq-15 Chartered Accountants therefore short deposited IS Rs. 900/-. A.3.2 SALARY DEDUCTION OF EMPLOYEES. high Outstanding Amount Of Salary Deduction Should Be At SAWAI MADHOPUR DPMU, salary deduction of Rs 13,930/- outstanding as on Deposit At Earliest In 01st April 2014 was not deposited during the year. Respective Department For The Benefit Of Employees. A.4 ADVANCES- A.4.1 ADVACES TO STAFF Med Advance should be refunded/ ium adjusted with interest of Rs As per clause no 5.22 of HR manual, if advance given to staff is not adjusted within 8,921/- within stipulated time 1 month then interest @18% p.a. is to be charged from concerned employee on period to facilitate its advance amount. On verification it was observed that advance given to staff was adjustment timely. not adjusted within 1 month even then interest was not charged from employees. DELAY INTEREST TO DISTRICTS NAME ADV. DATE ADJUST AMOUNT IN BE DATE DAYS RECOVERED ]HALAWAR Nirbhay Kumar 06-05-14 04-09-14 30,000.00 91 1,346.00 Sharma JHALAWAR Suresh Meena 28-07-14 21-11-14 20,000.00 86 848.00 ]HALAWAR Vinod Yadav 20-08-14 02-01-15 38,000.00 105 1,968.00 JHALAWAR Dal Chand Lodha 29-08-14 05-12-14 32,500.00 68 1,090.00 KOTA Rohit Samariya 12-03-14 07-05-14 35,000.00 26 449.00 KOTA Brijesh Taank 23-09-14 23-12-14 35,000.00 61 1,053.00 KOTA Sunil Gupta 22-01-15 31-03-15 6,000.00 38 112.00 KOTA Mukesh Meena 28-08-14 03-11-14 50,000.00 37 912.00 Bhawar Lal BUNDI Suma Lai 23-05-14 26-09-14 5,000.00 96 237.00 Suman (PFT)(M) BUNDI Rajasthan Singh 19-05-14 31-03-15 6,423.00 286 906.00 Rajawat TOTAL 8,921/- Account7ts - 17/ Management Letter of RRLP Project JLN US & Co. For the year 204.-t5 Chartered Accountants A.4.2 OTHER ADVACES:- med 1) Provision for expense urn should be made for advances We have observed that advances of Rs. 2,11,80,000/- was given repetitively times, of Rs. Rs 2,11,80,000/-. but not adjusted against any expenses. it seems to be blockage of fund at following districts :- 2) Progress report required to be verified by higher DISTRICTS Period or Name Amount Observation authority. Date Sectoral Fund was given DHOLPUR Apni Saheli to Apni Saheli Producer 8-12-14 Producer Co.Ltd. 5,00,000.00 to whi wsot Dholpur Co.Ltd which was not used still. Resource Agency - Outstanding as on SPMU 02-05-14 Ananta Maha 22,50,000.00 31/03/2015 Samakhya Resource Agency - Outstanding as on SPMU 02-05-14 Godawari 22,50,000.00 31/03/2015 MahaSamakhya SPMU 18-06-14 Agency - Ananta 16,80,000.00 Outstanding as on Maha Samakhya 31/03/2015 SPMU 24-09-14 Agency - Ananta 32,75,000.00 Outstanding as on Maha Samakhya 31/03/2015 Resource Agency - Outstanding as on SPMU 24-09-14 Godawari 24,75,000.00 31/03/2015 MahaSamakhya Agency - Ananta Outstanding as on SPMU 26-12-14 MhSmaya 25,00,000.00 3/321 Maha Samnakhya 31/03/2015 Resource Agency - Outstanding as on SPMU 26-12-14 Godawari 25,00,000.00 31/03/2015 MahaSamakhya Agency - Ananta Outstanding as on SPMU 30-3-15 MhSmaha 18,75,000.00 3/321 Maha Samakhya 31/03/2015 Resource Agency - Outstanding as on SPMU 30-3-15 Godawari 18,75,000.00 MahaSamakhya 31/03/2015 TOTAL 2,11,80,000.00 18 fltants - Management Letter of RRLP Project JLN US & Co. For the year 2o4-i5 chartered Accountants A.5 PAYMENT MADE WITHOUT INVOICES/VOUCHER :- Low System of processing of vouchers should be We have observed that Vouchers were not properly maintained & serially arranged. strengthened and payment Some vouchers were not stamped as "Paid & Cancelled". In few cases, Vouchers should be released on receipt found without proper supporting bills. Authority signature was not found on some of proper invoice from the vouchers. party. Following Vouchers/supporting/bills were not found. DISTRICT V.NO/DATE NAME AMOUNT OBSERVATION Musan Baba Payments made to 10 608/2014-15 Mahila Utthan SHG of Rs 1500 each but Sansthan supporting bills were not available for 3 SHG. BHILWARA Bharunath 64/Mar-14 Puh 34,633.00 Not Found in File Purohit BHILWARA 68/April-14 Bharunath 45,178.00 Not Found in File Purohit BHILWARA 69/2014-15 Pushpa Devi 26,960.00 Not Found in File CHURU 325/2014-15 Pawan Kumar 72,087.00 Appropriate TA bill were not found CHURU 354/2014-15 25,600.00 Appropriate TA bill were not found CHURU Feb-13 to Sep-14 Sumita 7134500 Appropriate TA bill were Godana not found International SPMU 886/19-12-14 Horticulture 5,29,944.00 Appropriate supporting Innovation and was not found. Training centre BANSWARA 25/18-04-14 Expenses 9,000.00 No Proper supporting were found For general expenses like 422/20-01-15 General Exp. 14,570.00 auto rickshaw, water, food expenses etc. are were not proper A nN 19 -j Chartered Accountants Management Letter of RRLP Project JLN US & CO. For the year 2ol-15 Chartered Accountants supported. PRATAPGARH 111/24-12-14 Food Expenses 5,400.00 Supporting was not provided. 69 to 77/14- The vouchers have not PRATAPGARH 15 Expenses 26,763.00 been entered in the cash book UDAIPUR 468/24-12-14 Expenses 6,417.00 Authority signature was U not sing on it. TOTAL 8,82,897/- A.5.2 EXCESS AMOUNT PAID IN CONTRAVENTION OF AGREEMENT med Amount of Rs. 7943.38/- ium should be recoverable & Bills Variation in rate as per agreement and as per invoice was observed at SPMU should be passed strictly as leading to excess payment the year 14-15 to "Gupta contractor, jaipur" for the per agreement rate. contractual staff Following list shows that excess amount paid by SPMU on these bills. AMOUNT ELIGIBLE EXTRA AMOUNT PAID AMOUNT PAID 1 April-14 1134.00 8.10 1125.90 2 May-14 1134.00 8.10 1125.90 3 June-14 1350.00 8.10 1341.90 4 July-14 1318.00 7.78 1310.23 5 Aug-14 1350.00 8.10 1341.90 6 Sept-14 1350.00 8.10 1341.90 7 Oct-14 67.50 8.10 59.40 8 Nov-14 67.50 8.10 59.40 9 Dec-14 66.80 7.80 59.00 10 3an-15 67.50 8.10 59.40 11 Feb-15 67.50 8.10 59.40 12 Mar-15 65.75 6.69 59.06 Total 8038.55 95.17 7943.38 20 Accouna - Management Letter of RRLP Project JLN IS & COa For the year2oi4-5 Chartered Accountants A.6 ACCOUNTING IN SYSTEM (TALLY) Low A.6.1 We were not found cost center of "salary deduction" like GPF, SI, INCOME TAX, Cost centers should be RPMF, LIC etc. At Dholpur DPMU, so we could not reconciled actual deduction & created and considered when deposit with tally balances for each cost center wise. passing entries in tally at all DPMU. A.6.2 We have observed that detai! narration was not written in Accounting System (Tally) Detailed narration should be at following districts provided in tally, so proper understanding can be done. S.NO. NAME OF DISTRICTS 1 DAUSA 2 SAWAI MADHOPUR 3 TONK 4 UDAIPUR 5 DHOLPUR 6 CHITTORGARH 7 DUNGERPUR 8 PRATAPGARH A.6.3 1) SHORTLY ACCOUNTED OF GPF, LIC & SI IN SYSTEM (TALLY) Cost center should be We have observed that following statutory deduction was short accounted in system c tcnt ing (Tally) at Tonk District :ou ect e -ing S.No. Ledger Short payment Accounted Prysem ally). under the cost center of "salary Deduction head 1 GPF 4804 *AProprtaccuntin cosdrigcs Management Letter of RRLP Project JLN IS & CO. For the year 204-15 Chartered Accountants 2) EXCESS ACCOUNTED OF INCOME TAX, RPMF SYSTEM (TALLY) :- We have observed that following statutory deduction were excess accounted in system (Tally) at Tonk District :- S.No. Ledger Excess Accounted under the cost center of "salary Deduction head 1 INCOME TAX 10800.00 2 RPMF 11304.00 TOTAL 22104.00 A.7 CASH BOOK :- low A.7.1 DISCREPENCIES IN CASH BOOK:- * Signature of authorized We have observed that some Discrepancies found in CASH BOOK at Various districts person should be required. DISTRICT OBSERVATION * Instead of cutting & NAME overwriting, correction BANSWARA (1)Payment made to Rajesh as per Bank Passbook amount entry should be passed. to Rs. 2,500/- vide Cheque No. 000477 dated 11-07- 2014 but entered in cash book as 25,000/- . It should be * Cash book should be rectified, maintained properly & regular basis. (2) Double payment of Rs. 2,000/- made to Vikas Utthan Sansthan for month of April 14, vide- (A)Voucher No. 53 Dt. 30-05-14 (B)Voucher No. 75 Dt. 17-06-14 (3)Voucher no. 126, dated 18/7/2014. Rs. 1,490/- was / Chartered O 22 AcGountants * Management Letter of RRLP Project JLN US & CO. For the year 2o4-15 CharteredAccountants written in cash book which was overwritten by 3440/- (4)Cash Book was not attested by DPM from 01-10-14 to 22-10-14. DUNGARPUR Proper cash book not maintained. Voucher No. Dates were not recorded. PRATAPGARH Page No. 64 to 67 in Cash Book left Blank; it is neither cancelled nor attested/verified by the person authorized. BHILWARA Time barred cheque was not cancelled immediately after completion of 3 months :- Cheque Issue Date Last date of Cancelled date Expiry 08-10-15 07-01-15 31-07-15 01-11-14 31-01-15 31-07-15 A7.2 OVERWRITING IN CASH BOOK :- * Instead of cutting & low overwriting, correction We have observed that high level of overwriting IN CASH BOOK was found at entry should be passed. following Districts * Cash book should be S.No. Name of District maintained properly & 1 SPMU regular basis. 2 TONK 3 CHITTORGARH 4 DUNGERPUR 5 PRATAPGADH 6 DHOLPUR S .Chartered , Mccountants* 23 Management Letter of RRLP Project JLN US & Co. For the year 2w4-i5 Chartered Accountants A7.3 NO SIGNATURE OF AUTHORISED PERSON WAS FOUND IN CASH BOOK:- Signature of authorized person should be We have observed that no signature of authorized person was found in cash book at required. following Districts S.No. Name of District Cash book should be 1 TONK maintained properly & regular basis. 2 CHITTORGARH 3 DUNGERPUR 4 PRATAPGADH A.8 CDO/VOJUTTAN SANSTHAN &SHG LEVEL high (1)Pradhan (NGO) should use We have observed that some Discrepancies found in CDO & SHG Level at Various number of books as per the districts *proposed guidelines issued by RGAVP. DISTRICTS Observation DHOLPUR (1)Discrepancy found in books of Accounts maintained between (2) Proper training of book "Pradhan (Partnership Modal) and RRLP (Self Develop SHG)". keepers of VO & SHG is We_hve_bseved_hatsomrequired so that calculation of NO.DD OF interest & books of accounts BOSNO. OF MAINTAINE BOOKS TO are prepared correctly. Name MAINTAINE BESHORT BOOKS Name DYBE DMAINTAINE MAINTAINED (3) All documents like talapat PRADHAN should be maintained at (NGO) cluster offices. VO 3 14 11 SHG 2 7 5 - (4) Collect utilization certificate from SHG before Due to this practice, uniformity cannot be formed in the issuing tranche 2. whole RRLP Project. whol RRL Proect.(5) Grading system should be DAUSA During the Audit procedure at CDO of "Girraj Dharn" we found followed strictly. Tranche 2 ______ _________follwinobsrvaion should be issued after proper following observations :-v 24 '~J C 'atfr pCrnopse g e keeer ofV-SGi should beAmaintained.a Management Letter of RRLP Project JLN US & CO. For the year 2oLp-5 Chartered Accountants verification. (i) Tranche - 2ndr Amount of Rs.1,10,000/- recovered by CDO from SHG in 55 installments of Rs. 2,500/- each at 12% per (6) Invoices & bills supporting annum. As per our view (calculated in Annexure - A) there vouchers should be serially is a shortfall of recovery of Rs. 8,007/- at the end of the 55th numbered & kept in file installments, always at SHG/ VO premises. There should be an installment of Rs. 2,610/- per month (7) Amount received from (calculated in Annexure - B) for 55 months, member of SHG in meeting should be deposited in their (ii) One of SHG called "Bajrang Bali" decided to charged rate of bank account as early as interest 24% per annum from fund given to members. One possible. member of SHG taken fund of Rs. 30,000/- and they charged installment of Rs. 1665/- for 20 months. As per our view (calculated in Annexure - C) There is a shortfall of recovery of Rs. 4,123/- at the end of the 20th installments. There should be an installment of Rs. 1,835/- per month (calculated in Annexure - D) for 20 months. (iii) One of SHG called "Shanker Bhagwan" Sainthal Village Block Bapi- found differences of rs. 2,500/- in cash book. On dated 19-02-15 the balance of cash in hand should be Rs. 2,766/- but we found only Rs. 266/-. (iv) In "Bajrang Bali SHG" Sainthal Village Block Bapi Loan register maintained by "Girraj Dharn CDO", signature of authorized person was not found in register. Lawana Cluster office at Dausa block we found some discrepancies which are as follows:- (i) Copy of Trial balance (Talpat) was not received regularly on time , 5 Ctartered 25 ooutn' Management Letter of RRLP Project JLN US & CO. For the year 2o5e-5 Chartered Accountants (ii) In few months, we have found that incomplete trial balance (talpat) received from CDO. (iii) No copy of trial balance (Talpat) kept as record at cluster office. SWAI- (i) None receipts of utilizations certificates from SHG for Tranche MADHOPU 1 released. R (ii) No grading system followed for releasing Tranche. PRATAPGA During Field visit at BLOCK OFFICE -AROND we have observed that RH eStock Register is not properly maintained & updated. *Monthly progress reports of SHG's are not signed by Book Keeper. BHILWARA 1) During our Field Visit on Dated 15-11-15 at SHG JIVAN JYOTI at "Mod Ka Nimbahera is a Village in Asind Tehsil in Bhilwara District" we found following observations (i) Dated 12/06/15, Rs. 1,877/- inauguration expense was incurred but no bill found as a supporting. (ii) Dated 12/06/15, Rs. 1,173/- Tea & Coffee expense were incurred but no bill found as a supporting. (iii) Rent of Rs. 500/- per month Paid but no agreement or application was found. (iv) In the month of August 2015, as per cash book, 2,780/- was deposited in bank, but as per Bank Statement amount was not deposited. (v) In cash book , opening balance of September 2015 not match with closing balance of august 2015 Chartere 26 Acounta Management Letter of RRLP Project JLN US & CO. For the year 20-15 Chartered Accountants 2) During our Field Visit on Dated 15-11-15 at VO RADHE KRISHNA at "Tiloli Village, Asind Tehsil, Bhilwara District" we found following observations :- (i) Dated 17/09/15, as per cash book, Rs. 34,850/- was deposited in bank, but as per pass book amount was deposited 34,350/- only. Short deposit of Rs.500/- . (ii) Dated 15/10/15, as per cash book, Rs. 1,04,680/- was deposited in bank, but as per pass book amount was deposited 98,000/- only. Short deposit of Rs.6,680/- . BIKANER 1) During our Field Visit on Dated 29-11-15 at SHG GAUS PAK at " GAJNER Village, KOLAYAT BLOCK, BIKANER District" we found following observations :- (i) Dated 24/09/13, as per cash book, Rs. 2,230/- was deposited in bank, but as per pass book amount was deposited 2,100/- only. Short deposit of Rs.130/- . (ii) We have observed that huge amount of loan given to SMT. SAMIR BANO in repetitive times. S.No. Date Amount 1 09/05/2014 70,000/- 2 24/08/2014 20,000/- 3 13/05/2015 1,20,000/- TOTAL 2,10,000/- 2) During our Field Visit on Dated 29-11-15 at VO NARI SAKTI UTTAN SANTHAN at " GAJNER Village, KOLAYAT BLOCK, BIKANER District" we found following observations :4 27 Accountants * Management Letter of RRLP Project JLN US & CO. For the year 2o.oi.5 CharteredAccountants (i) We have found that one SHG named "AARTI SHG" issued Tranche - 1, which was already a defunct SHG. (ii) We have found that as per cash book of "NARI SAKTI UTTAN SANTHAN", dated 05/05/2015 & 6/05/2015 payment of Rs. 15000/- each made to 3 SHG named JAI SHANKAR SHG, SHOBHA SHG, JAI SANTOSHI MA related to other CDO. (iii) During our Field Visit on Dated 29-11-15 , Cash book of "NARI SAKTI UTTAN SANTHAN" was updated upto 06/05/2015 only. (iv) In the cash book of "NARI SAKTI UTTAN SANTHAN" We have observed that following Installment & Interest received from various SHG but name of SHG was not written. S.NO. DATE AMOUNT 1 25/11/2014 515.00 2 28/11/2014 1,035.00 3 28/11/2014 1,330.00 4 28/11/2014 1,030.00 5 01/10/2014 3,880.00 6 05/12/2014 2,645.00 7 06/12/2014 5,962.00 8 27/12/2014 1,385.00 9 27/12/2014 1,030.00 10 27/12/2014 1,305.00 11 29/12/2014 1,025.00 12 29/12/2014 600.00 13 31/12/2014 4,870.00 14 08/01/2015 1,100.00 15 31/01/2015 2,425.00 __X 28 Charterec 28 ~ Accountants Management Letter of RRLP Project JLN LIS & Co. For the year 2ov4-i5 CharteredAccountants 16 05/02/2015 2,483.00 17 02/03/2015 4,370.00 TOTAL 36,990.00 A.9 TRANSACTION BETWEEN RRLP OR NRLM /NRLP :- A.9.1 EXPENSE INCURRED BY RRLP WHICH IS RELATED TO NRLM :- med Expense of one project should iur be Paid by that project only. At Bhilwara DPMU, Rs. 71,850/- paid for interest subvention under the head of "advance given to other fund " related to NRLM ,but paid by RRLP. S. NO. DATE AMOUNT 1 26/05/14 16,350.00 2 26/05/14 2,700.00 3 05/06/14 7,950.00 4 25/06/14 20,550.00 5 25/06/14 24,300.00 TOTAL 71,850.00 However amount recovered from NRLM on 22/7/14 Rs. 47550/- & 24300/-. A.9.2 LOAN GIVEN BY NRLM TO RRLP :- Inter transfer of fund from one project to other project At Churu DPMU, without any permission, Rs. 5,00,000/- dated 11/11/2014 loan not allowed. given to RRLP from NRLM. However amount recovered from RRLP on 19/11/14. A.10 BOOKS OF ACCOUNTS NOT MATCH WITH MIS SYSTEM :- Proper updation should be required in system to meet We have observed that Balance of Accounts like Cash in Hand, Loan Account etc. of out the differences between VO/SHG as per MIS system not match with Their books of accounts (Talpat) at MIS system & books of various districts :- accounts. Chartered CO 29tants. Management Letter of RRLP Project JLN LIS & CO. For the year 2oi4-15 Chartered Accountants S.No. Name of District 1 Dausa 2 Tonk 3 Churu A.11 OTHER OBSERVATION :- Rent should be paid as per A.11.1 OFFICE RENT:- agreement and excess amount should be recovered. At kota DPMU, We have observed that rent paid Rs 2500/- Per month which was beyond ceiling limit of Rs 2200/- P.M. low (1) Attendance register A.11.2 ATTENDANCE REGISTER :- should be maintained properly at all DPMU, 1) Attendance register was not maintained properly at Bikaner DPMU. (2) In or out time should be 2) In or out time was not mentioned at Bikaner DPMU. recorded in attendance register. 3) Signature & in or out time was not mention for contractual staff which result 100% present in few districts like :- (3) Payment should be made after proper verification of attendance register. S.NO. NAME OF DISTRICT 1 DAUSA 2 DHOLPUR 3 CHURU J Charted 0 Accountants' 30 Management Letter of RRLP Project JLN US & CO. For the year 20z515 Chartered Accountants A.11.3 SLOW PROGRESS IN PROJECT :- high Special attention on progress of project should be required. We have observed that Cost of Rs. 2,38,47,036/- was incurred at following districts where Tranche was issued Rs. 5,85,000/- only. S.NO. DISTRICTS COST INCURRED TRANCHE ISSUED Till31/03/2015 1 BUNDI 55,09,209.00 NIL 2 CHITTORGARH 55,94,426.00 NIL 3 PRATAPGARH 26,75,764.00 3,75,000.00 4 BIKANER 1,00,67,637.00 2,10,000.00 Total 2,38,47,036.00 5,85,000.00 We have observed that Grant Received of Rs. 2.00 Crore, dated 29/08/2014 but not utilized Rs. 1.45 Crore upto 31/03/2015 at Bikaner DPMU. A.11.4 ATTENDANCES AND LEAVE RECORDS :- e Attendance register should be prepared properly. We have observed that Attendance Register of employees are not properly maintained at Churu & Tonk district:- * IN or OUT time should be mention in register. * Non-submission of application for leaves. * In or out timing not sign in register. * Calculation of CL, PL and * Don't prepare the C.L, CCL and RH. Register separately for the purpose of medical leaves should be calculating ceiling limit of Leaves. marked in register. * Did not disclose the medical leaves separately. * Not verified the register at closing of month by the head of authority. * Register should be signed * No proper information was maintained regarding field visit on real time by higher authority. basis. *1 INa or OU ieshudb menioeinreiser Management Letter of RRLP Project JLN IS & CO. For the year o1415 Chartered Accountants A.11.5 (A) DIFFERENCE IN BALANCES :- 1) Rectification entries require to be passed for differences in * We have observed opening balance differences as per tally or as per cash the opening balances & book at following districts closing balances. OPENING BALANCES BOB BANK BRKGB BANK BOB BANK 2) Entires in opening BRS AT BARAN AT BARAN AT TONK should be adjusted in the AS PER TALLY 10,59,896.00 11,12,709.00 2,65,513.00 year. AS PER CASH BOOK 10,33,256.00 10,69,789.00 70,201.00 DIFFERENCES 26,640.00 42,920.00 1,95,312.00 * We have observed opening balance or closing balance differences as per pass book or as per cash book due to non providing BRS at Pratapgarh district - DIFFERENCE IN BALANCES OPENING BALANCE CLOSING BALANCE. As per Cash Book 1865093.00/- 846976.00/- As per Pass Book 444312.00/- 530600.00/- DIFFERENCE 1420781.00/- 316376.00/- * Following entries were shown in BRS as on 01/04/2014 which was not cleared at the end of the year. S.No. DATE CHEQUE NO. PARTICULAR AMOUNT 1 31/03/2015 808176 TO SHREE 2400.00 2 31/03/2015 ----- AUTO SWEEP 160000.00 32 Management Letter of RRLP Project JLN US & CO. For the year 2o4-15 Chartered Accountants A12 PROCUREMENT:- med ium * Payment made to M/s Mehta Travels of Rs. 2,54,184/- during the year without calling any Quotations /Tender. * We have observed that letter head, contact numbers and address of M/s Shubham Computers & M/s Kumar Expert was missing on documents at bundi DPMU. * We have observed that vehicle hiring Agreement was renewing to M/s KAMINI VYAS for the year 2014- 2015 without calling new tender at jhalawar DPMU. A.13 VEHICLE HIRING EXPENSES & AGREEMENTS :- low (1)Expenditure for vehicle hiring should be paid as During our verification at various districts, we have observed following discrepancies per agreement & in vehicle hiring expenses. excess paid amount should be recovered. DISTRICT OBSERVATION NAME (2)Proper procurement We have observed that Payment of Rs.58,092/- made for vehicle Procedure should be KOTA hiring in the month of July 2014 and August 2014. Ceiling limit carried out for calling was Rs.40,000/-only. new tender after expiry (1) Log sheet was not verified by the authorized person for of tender. payment made regarding bus service hired vide Voucher No 73 & 74 Dated 17-06-2014 of Rs. 66,782/- (3)Log bk oul b (2) Payment made to M/s Bana Tourist Point, but Log Sheet Signed by authorized BANSWARA is not verified by the Authorized person. Voucher no. 416 person. Dated 19-01-15. Dated 19-0 -15.(4) Paym ent of vehicle (3) Log sheet and Bills of travelling were not available for Rs. hiring should be made 21,124/- Voucher no. 469, Dated on 25-02-15. after proper verification of invoices, which should be reconciled 33 tend er. (3 Log bok h Management Letter of RRLP Project JLN IS & CO. For the year 2014-15 Chartered Accountants from log book. (1) For following Vouchers, Log book was not signature by the authorized person. S.No. Voucher Travel Agency DUNGARPUR NO. 1 515 Kailash travel's 2 537 Karni kripa tour's& travel's 3 450 Mehta travel's 4 554 Mehta travel's 5 591 Kailash jain A.14 STATE PROJECT MANAGEMENT UNIT (SPMU) A.14.1 Society for Elimination of Rural Poverty (SERP) High Compliances of terms of contract in respect of non- Agreement for providing technical assistance and implementation support for Social submission of claim for Mobilization, Institution Building & Capacity Building was entered with SERP. On reimbursement in prescribed verification following was observed: format and non-submission of CA certificate confirming a. Reimbursement of expenses was not claimed by SERP in the same format as per sho betensue. the cost estimate specified in the contract due to which the payment made to SERP cannot be compared with the cost estimates. Copy of PF challans should be obtained to ensure legal b. SERP is to provide an audit certificate by the Chartered Accountants each year compliance. If required, a confirming the actual expenditure charged under MOU. However, the same has clause should be added to not been provided by SERP till date of our verification as on 26.12.2015. the contract. c. Copy of PF challans is not taken from SERP to ensure PF compliance on salary Ce litale to mters ho working for the project hence these be obtained and placed d. To conduct joint review meetings once in three months for monitoring the on record and payment process and assess the outcomes in Resource Blocks on the PRP and CRP processing be linked strictly strategies. However, minutes of joint review meetings held, if any were not based on monthly reports. beverified to us. e lega c i If reuiedd theunt cotat Management Letter of RRLP Project JLN US & CO. For the year 2o4-15 Chartered Accountants * Details should be updated e. A review committee is to be constituted at various levels to interact with SERP timely in Sakh Darpan so as and SMD will be chairperson of the committee. However, the review committee to review progress and has not been constituted. correlate work done by SERP. f. Joint reviews by SMD of RGAVP and CEO of SERP on half yearly basis is to be done. As informed, no such joint review meetings were held. A.14.2 SRIJAN INFRATECH & DEVELOPMENT SERVICES PVT. LTD. (SIDS):- High * The listed documents should be vital to monitor the Agreement for supply of manpower required for the project was entered into with working for the project hence SIDS. On verification following was observed: these should be obtained and placed on record and a. As per TOR, SIDS is to submit interim report stating work plan for 1 year beylin si sduon detailing list of activities to be undertaken, outputs/ deliverables against listed activities and delivery timeline and detail of staff that will work on the reports. assignment. However, said reports received, if any from SIDS was not furnished * Copy of PF challans should to us. be obtained to ensure legal compliance. b. SIDS is to prepare quarterly progress reports and share it with RGAVP against agreed work plan, which also not held on record. 0 Compliance of agreement should be ensured. c. Copy of PF challans is not taken from SIDS to ensure PF compliance on salary paid to contractual staff. d. As per agreement, deployment of personnel is to be done after proper verification of 3 CVs of the candidate. As informed; the same practice has not been carried out for staff deployed at various DPMUs. A.14.3 UTTHAN SANSTHAN (CDQs) Tranche High * Compliance for issuing tranche should be d As per Community Operational Manual (COM), Tranche -I should be issued on followed properly. the completion of 3 months from the date of formation of SHG. But in few cases we found criteria were not fulfied at bhilwara DPMU Annexure - EM. UsS .19 Coinliance of criteria 35 ~ ~ ,j CharWmrd tn Ascuntahud b Management Letter of RRLP Project JLN US & Co. For the year 2OV4-15 Chartered Accountants stipulated in * As per Community Operational Manual (COM) , Tranche -II should be issued Community Operational on the completion of 6 months from the date of formation of SHG. But in few manual should be cases we found criteria were not fullfied at bhilwara DPMU (Annexure - F). strictly ensured for release of Tranche. * We have found no tranche was issued in few cases of SHG at bhilwara DPMU, (Annexure - G). * Funds should be disbursed to SHGs only * Non compliance with the guidelines of the manual and 'Panchsutra'. after the formation of (Annexure H) Internal Committee and after entering into an * In case CDO is not in existence then funds are to be released through agreement with SHGs 'Internal Committee (IC)' consisting of representatives of SHGs and thus the prior to the release of roles and responsibility of CDO is to be discharged by the said committee. Tranche. Committee is to sign an agreement with SHG and DPMU. However, Tranche-I and Tranche-II was released to SHGs during the year 2014-15 without * Utilisation certificate entering into the agreement. should be received as stipulated to ensure * The Sub (Audit) Committee is to be constituted with 3-5 members from EC in utilization of funds for which 2 members should not be from same SHG. Sub-committee is to review the purpose as the utilization of livelihood investment taken from Utthan Sansthan/ DPMU in stipulated in Priority weekly meeting of SHG. The "Audit Committee" is to submit an Utilization Plan Certificate to IC to ensure that investment support has been utilized by right person for the cause as stipulated in Priority Plan. Tranche-I and Tranche-II was released through IC during the year 2014-15, however, utilization certificates were not received and thus were not held on record for our verification. 36 Chadered I) Accountants* 36 Management Letter of RRLP Project fLN US & Co. For the year 2OL-15 Chartered Accountants A.15 GENERAL OBSERAVTION FOUND IN MAXIMUM DISTRICTS med For true and fair ium Accounting practice, it is * Time barred cheque was not cancelled after completion of 3 months advisable to cancel the immediately. cheques after expiry of 3 months immediately or * Bank reconciliation not prepared on monthly basis. make reversed entry for cancellation of cheque. * Books of account were not prepared properly at VO or SHGs level indulged BRS should be prepared high level overwriting & cutting. on monthly basis. .book of accounts should * Books of account were not prepared on time at VO or SHGs level. During our be prepared properly & Field Visit on Dated 29-11-15 , Cash book of "NARI SAKTI UTTAN SANTHAN" regularly. was updated upto 06/05/2015 only. It is advisable to use "SINGLE PAN NUMBER" * We have observed that no uniform system for using "PAN CARD NUMBER" of SPMU at all districts was followed at districts. In bhilwara, we have found two Pan Card one related Rajasthan Gramin Ajivika Parishad (AABAR4250R) and other one related to BHILWARA, DPMU (ABCPN6649K). u During the audit at the CDO and SHG level we have found that many members of SHG utilized the fund for their other use instead of proposed purpose at the time of taking loan. 37 mnh basis. *Abokofuccontashul bepeae7poel CALCULATION OF INTEREST BY CDO 'GIRRAJ DHARAN" ANNEXURE - A OPENING OF MONTHLY INTEREST MONTHLY CLOSING OF S.NO. PRINCIPLE AMOUNT (B= A*1%) INSTALLMENT PRINCIPLE AMOUNT AMOUNTNA) AMOUNT (C (D = A+B-C) 1 110000 1100 2500 108600 2 108600 1086 2500 107186 3 107186 1072 2500 105758 4 105758 1058 2500 104315 5 104315 1043 2500 102859 6 102859 1029 2500 101387 7 101387 1014 2500 99901 8 99901 999 2500 98400 9 98400 984 2500 96884 10 96884 969 2500 95353 11 95353 954 2500 93806 12 93806 938 2500 92244 13 92244 922 2500 90667 14 90667 907 2500 89074 15 89074 891 2500 87464 16 87464 875 2500 85839 17 85839 858 2500 84197 18 84197 842 2500 82539 19 82539 825 2500 80865 20 80865 809 2500 79173 21 79173 792 2500 77465 22 77465 775 2500 75740 23 75740 757 2500 73997 24 73997 740 2500 72237 25 72237 722 2500 70460 26 70460 705 2500 68664- 27 68664 687 2500 66851 28 66851 669 2500 65019 29 65019 650 2500 63169 30 63169 632 2500 61301 31 61301 613 2500 59414 32 59414 594 2500 57508 33 57508 575 2500 55583 34 55583 556 2500 53639 35 53639 536 2500 51676 36 51676 517 2500 49692 38 37 49692 497 2500 47689 38 47689 477 2500 45666 39 45666 457 2500 43623 40 43623 436 2500 41559 41 41559 416 2500 39475 42 39475 395 2500 37369 43 37369 374 2500 35243 44 35243 352 2500 33096 45 33096 331 2500 30926 46 30926 309 2500 28736 47 28736 287 2500 26523 48 26523 265 2500 24288 49 24288 243 2500 22031 50 22031 220 2500 19752 51 19752 198 2500 17449 52 17449 174 2500 15124 53 15124 151 2500 12775 54 12775 128 2500 10403 55 10403 104 2500 8007 39 CALCULATION OF INTEREST SHOULD BE DONE ANNEXURE - B OPENINU OF MONTHLY CLOSING OF PRINCIPLE MONTHLY INTEREST INSTALLMENT PRINCIPLE AMOUNT S.NO. AMOUNT ( A) AMOUNT (B= A*1/o) AMOUNT (C) (D = A+B-C) 1 110000 1100 2610 108490 2 108490 1085 2610 106965 3 106965 1070 2610 105425 4 105425 1054 2610 103869 5 103869 1039 2610 102297 6 102297 1023 2610 100710 7 100710 1007 2610 99108 8 99108 991 2610 97489 9 97489 975 2610 95854 10 95854 959 2610 94202 11 94202 942 2610 92534 12 92534 925 2610 90849 13 90849 908 2610 89148 14 89148 891 2610 87429 15 87429 874 2610 85694 16 85694 857 2610 83941 17 83941 839 2610 82170 18 82170 822 2610 80382 19 80382 804 2610 78576 20 78576 786 2610 76751 21 76751 768 2610 74909 22 74909 749 2610 73048 23 73048 730 2610 71168 24 71168 712 2610 69270 25 69270 693 2610 67353 26 67353 674 2610 65416 27 65416 654 2610 63460 28 63460 635 2610 61485 29 61485 615 2610 59490 30 59490 595 2610 57475 31 57475 575 2610 55440 32 55440 554 2610 53384 33 53384 534 2610 51308 34 51308 513 2610 49211 35 49211 492 2610 47093 40 36 47093 471 2610 44954 37 44954 450 2610 42793 38 42793 428 2610 40611 39 40611 406 2610 38408 40 38408 384 2610 36182 41 36182 362 2610 33933 42 33933 339 2610 31663 43 31663 317 2610 29369 44 29369 294 2610 27053 45 27053 271 2610 24714 46 24714 247 2610 22351 47 22351 224 2610 19964 48 19964 200 2610 17554 49 17554 176 2610 15119 50 15119 151 2610 12661 51 12661 127 2610 10177 52 10177 102 2610 7669 53 7669 77 2610 5136 54 5136 51 2610 2577 55 2577 26 2603 0 41 CALCULATION OF INTEREST BY CDO 'GIRRAJ DHARAN" ANNEXURE - C OPENING OF MONTHLY MONTHLY MONTHLY CLOSING OF S.NO. PRINCIPLE INTEREST INTEREST INSTALLMENT PRINCIPLE AMOUNT AMOUNT AMOUNT ( A) RATE @20/ B AOT AMOUNT (C) (D = A+B-C) (B= A*2%') 1 30000 2% 600 1665 28935 2 28935 2% 579 1665 27849 3 27849 2% 557 1665 26741 4 26741 2% 535 1665 25610 5 25610 2% 512 1665 24458 6 24458 2% 489 1665 23282 7 23282 2% 466 1665 22082 8 22082 2% 442 1665 20859 9 20859 20/o 417 1665 19611 10 19611 2%/o 392 1665 18339 11 18339 20/o 367 1665 17040 12 17040 20/o 341 1665 15716 13 15716 20/o 314 1665 14365 14 14365 20/o 287 1665 12988 15 12988 2% 260 1665 11583 16 11583 2% 232 1665 10149 17 10149 2% 203 1665 8687 18 8687 2% 174 1665 7196 19 7196 2% 144 1665 5675 20 5675 2% 113 1665 4123 Chartered O J Accountants * 42 CALCULATION OF INTEREST SHOULD BE DONE ANNEXURE - D MUNIHLY OPENING OF INTEREST MONTHLY CLOSING OF PRINCIPLE MONTHLY AMOUNT INSTALLMEN PRINCIPLE AMOUNT ( A INTEREST (B= T AMOUNT AMOUNT (D = A+B S.NO. ) RATE @20/0 A*2%) (C) C) 1 30000 2% 600 1835 28765 2 28765 2% 575 1835 27505 3 27505 2% 550 1835 26220 4 26220 2% 524 1835 24910 5 24910 2% 498 1835 23573 6 23573 2% 471 1835 22209 7 22209 2% 444 1835 20819 8 20819 2% 416 1835 19400 9 19400 2% 388 1835 17953 10 17953 2% 359 1835 16477 11 16477 2% 330 1835 14972 12 14972 20/o 299 1835 13436 13 13436 2% 269 1835 11870 14 11870 2% 237 1835 10272 15 10272 2% 205 1835 8643 16 8643 2% 173 1835 6980 17 6980 2% 140 1835 5285 18 5285 2% 106 1835 3556 19 3556 2% 71 1835 1792 20 1792 2o 36 1828 0 43 Tranch -I issused after 3 months from the date of formation of SHG Annexure - E uate or S. Gram Date of Tranche-I Delay No. Panchayat Village SHG Name formation received Month 1 -ftll r-t BAJARANG BALI SHG BAMANI 22-Jul-14 21-Sep-15 14 2 #aw__ WM9s1Mi SHREE RAM 12-Sep-14 23-Sep-15 13 3 dtfi duiwil MATESHVARI SHG BORELA 14-Aug-14 18-Aug-15 12 4 SHIV SHANKAR RUPPURA 24-Aug-14 25-Aug-15 12 5 LAXMI SHG 29-Aug-14 25-Aug-15 12 6 ¥OR BHERU JI SHG BICHHUDARA 6-Jun-14 25-May-15 12 7 ft.R_ ____s_BALA JI SHG BHALADAI 8-Jun-14 25-May-15 12 -M8 utmr ei PIPAL DA RANI SHG BADANAGAR 2-Sep-14 18-Aug-15 12 9 4~ SEETA MATA 12-Sep-14 25-Aug-15 12 10 DEV NARAYAN NUWALIYA 21-Nov-14 30-Oct-15 11 11 # L9 . VAISHNAV MATA DHOLI 28-May-14 27-Apr-15 11 1'E 3T-r HANUMAN 26-Jun-14 25-May-15 11 13 KRISHNA SHG MALASERI 23-Sep-14 18-Aug-15 11 14 t BHERU NATH CHAINPURA 1-Nov-14 21-Sep-15 11 15 f KRISHNA BHAGWAN DHOLI 30-Nov-14 15-Oct-15 11 16 atg w i dit i_ _ GAURI MAIYA SHG JIWALIYA 7-Dec-14 15-Oct-15 10 ,17 g# ERas fk~Jäw RADHE RADHE SHG JIWALIYA 7-Dec-14 15-Oct-15 10 18 ift w íH-wzr r JAI HANUMAN BRAHMPURI 27-Aug-14 30-Jun-15 10 19 ar_rch _<_rch RADHIKA SHG BADNOR 29-Nov-14 21-Sep-15 10 20 BALA JI SHG RAMPURIYA 14-Ju1-14 27-Apr-15 10 21 SHREE LAXMI SHG NUWALIYA 16-Nov-14 25-Aug-15 9 22 3__ n~ 3TiaTlf DEVNARAYAN 27-Dec-14 30-Sep-15 9 23 3s9iTI 319 JAY SAWAI BHOJ 22-Apr-14 22-Jan-15 9 24 #9rw BAIRATH MATA SHG MOGAR 25-May-14 24-Feb-15 9 25 tt nuElTIdh BABA RAMDEV BALA KA BADIYA 16-Nov-14 18-Aug-15 9 26 r wel5inihe DEV NARAYAN BALA KA BADIYA 16-Nov-14 18-Aug-15 9 27 terëpr+ BHOLENATH SHG DAULATGARH 18-Jun-14 19-Mar-15 9 28nto__ l'eteWT/ qTrër(t SHIVA JI SHG KUMALAI 1-Jan-15 30-Sep-15 9 29 3Tr__r_ RADHE KRISHNA AMESAR 2-Nov-14 30-Jul-15 9 t-30 aY;rck <3r BHERU NATH SHG BADNOR KOT KA KURA 2-Oct-14 26-Jun-15 9 31 MUSKAN SHG BADNOR 2-Oct-14 26-Jun-15 9 32 BABA RAMDEV SHG SURELA 4-Jun-14 24-Feb-15 9 33 T#R AMBAY MAA SHG MOGAR 10-Feb-15 30-Oct-15 9 34 JAI MATA DI SHG SURAJ 30-Nov-14 18-Aug-15 9 r35 t BALA JI SHG PARA 28-Apr-14 12-Jan-15 9 36 utu w få+it5i g# Tèrii,~ BAJRANG BALI MOD KA NIMBAHERA 16-Jul-14 30-Mar-15 9 37 31ial 31e4~ REBARI BABA 2-Jun-14 11-Feb-15 8 38 ls íiè afiîll_M41 MEERA SHG JIWALIYA 7-Dec-14 18-Aug-15 8 39 ¥ft w fý"iti g4 45Ti~ PAWAN PUTAR MOD KA NIMBHIDA 3-Feb-15 15-Oct-15 8 40 wl:~ ____i__u___ KAMAL NARAYANPURA 14-Jan-15 23-Sep-15 8 41 r3r SHAHEED BABA 20-Feb-15 30-Oct-15 8 42 WìtIT _____r NARSINGH MATA SHG BORELA 22-Aug-14 27-Apr-15 8 44 s 43 in- VEER TEJAJI SHG JODHA KA KHERA 23-Aug-14 27-Apr-15 8 44 r JASHUI Kl RANI 1 25-Jun-14 24-Feb-15 8 45 ,i -1 MAA SHG MALASERI 30-Oct-14 30-Jun-15 8 46 SHREE BALA JI SHG BADNOR 27-Jun-14 24-Feb-15 8 [4 ~Tq BHERU JI SHG INDRA PURA 28-Aug-14 27-Apr-15 8 r8 NAMO NARAYAN SHG LAGATO KA BADIYA 20-Dec-14 18-Aug-15 8 49 JAI HANUMAN SHG MOGAR 3-Mar-15 30-Oct-15 8 50 g BHOLE NATH SHG CHAINPURA 29-Oct-14 26-Jun-15 8 51 irrTr KALIKA MATA SHG 6-Jan-15 31-Aug-15 8 52 iiie WasT BEMATA BATHEDA 22-Nov-14 15-Jul-15 8 53rf DANA BABA SHG MOGAR 28-May-14 15-Jan-15 8 54 qrrgr RAMDEV JI SHG 5-Jun-14 22-Jan-15 8 13::Tr 3iTr LAXMI AMESAR 7-Nov-14 26-Jun-15 8 56 rclTr SAGAS JI SHG BADNOR 4-Dec-14 22-Jul-15 8 57 t r eni41 JAY RAMDEV SHG BALAPURA 5-May-14 20-Dec-14 8 PABU JI MAHARAJ SHG NUWALIYA 16-Nov-14 3-Jul-15 8 59 enerai HANUMAN SHG NUWALIYA 16-Nov-14 3-Jul-15 8 () i ;FT VISHNU DEVI SHG BRAHMPURI 2-Sep-14 16-Apr-15 8 61 SHIV SHANKAR BATHEDA 17-Nov-14 30-Jun-15 8 62 ra r PARWATI 25-Jun-14 3-Feb-15 7 3__2 T iNT RADHA KRISHNA SHG BORELA 14-Aug-14 25-Mar-15 7 64 hT 1T BAJARANG BALI SHG BORELA 14-Aug-14 25-Mar-15 7 65 DEV NARAYAN SHG BORELA 14-Aug-14 25-Mar-15 7 6 6rr BHERU JI SHG MOGAR 10-Feb-15 21-Sep-15 7 67 T MiliTíni BAJARANG BALI SHG BALA KA BADIYA 16-Nov-14 26-Jun-15 7 68 T MATASHREE 21-Feb-15 30-Sep-15 7 69 enei1i CHARBHUJANATH SHG NUWALIYA 19-Nov-14 26-Jun-15 7 70 r SHREE DEV SHG BAJUNDA 23-Feb-15 30-Sep-15 7 71 g r-a CHARBHUJA SHG BAJUNDA 23-Feb-15 30-Sep-15 7 72 frorw JOGANIYA SHG BARARIYO KA BADIYA 20-Feb-15 23-Sep-15 7 [73 T MAA KALIKA SHG BAJUNDA 21-Feb-15 23-Sep-15 7 74 Dnrri DEV NARAYAN SHG JALREYA 21-May-14 20-Dec-14 7 t75 r DURGA MATA SHG BAJUNDA 22-Feb-15 23-Sep-15 7 76 r DASHA MATA SHG BAJUNDA 22-Feb-15 23-Sep-15 7 77 eimrre ziiste BHAIRAV NATH KAVLAS 14-Jun-14 12-Jan-15 7 _78 r INDRA SHG 24-Jun-14 22-Jan-15 7 79 RADHA KRISHANA SHG BAJUNDA 23-Feb-15 23-Sep-15 7 80 shT rarr BABA RAMDEV INDRA PURA 27-Aug-14 25-Mar-15 7 ~81 T .nor DEV NARAYAN SHG DOLA BA KA BADIYA 23-Feb-15 21-Sep-15 7 82 'rT SHREE RAM BARARIYA KA BADIYA 20-Jun-14 15-Jan-15 7 83 SAGAS J1 2 29-Nov-14 26-Jun-15 7 84 t ie4ri/ r BABA RAMDEV KISHAN PURA 21-Jun-14 15-Jan-15 7 85 tr_r _ iiir/ r BAIRATH BHAVANI SHG KISHAN PURA 21-Jun-14 15-Jan-15 7 86 SitTT Sirr MATA SHREE 29-Oct-14 25-May-15 7 87 3 ; s zff JAI MATA DI JIWILIYA 11-Jan-15 7-Aug-15 7 8~ sif~rr sSHREE SADU MATA SHG BADANAGAR 1-Sep-14 25-Mar-15 7 . 43R t-RT JAI SHREE RAM SHG CHAINPURA 1-Nov-14 25-May-15 7 90 RADHA KRISHNA SHG CHAINPURA 3-Dec-14 26-Jun-15 7 45 .~c~0 Tranch -II issused after 6 months from the date of formation of SHG Annexure - F uate or S. Gram Date of Tranche-2 Delay No. Panchayat Village SHG Name formation received Month 1 #Jl_R_ ~-e:_s BALA JI SHG BHALADAI 8-Jun-14 22-Jul-15 14 2 nft~w_ T Cwl_T MATESHVARI SHG BORELA 14-Aug-14 23-Sep-15 14 3 7rgftmMRT SHREE BABA RAMDEV SHG JALREYA 20-May-14 26-Jun-15 13 4 iRii DEV NARAYAN SHG JALREYA 21-May-14 26-Jun-15 13 5 chielli aigir KRISHNA SHG MALASERI 23-Sep-14 26-Oct-15 13 6 la iiÎl BABA RAMDEV SHG MALASERI 1-Nov-14 2-Nov-15 12 7 ircuT JAI MATA JI SHG BARANA 30-Oct-14 30-Oct-15 12 8 SHIVSHAKTI SHG DAULATGARH 27-Jun-14 26-Jun-15 12 9 #c3mr LAXMI SHG 29-Aug-14 25-Aug-15 12 10 -dmwif fi~ JAI HANUMAN BRAHMPURI 27-Aug-14 18-Aug-15 12 11 dit - SEETA MATA 12-Sep-14 25-Aug-15 12 12 ZF1Tí m1Tí1im JAY RAMDEV SHG BALAPURA 5-May-14 16-Apr-15 12 13 it RAGUNATH BABA SHG TILOLI 26-Nov-14 30-Oct-15 11 14 cdr KRISHNA BHAGWAN DHOLI 30-Nov-14 30-Oct-15 11 15 #mt HANUMAN 26-Jun-14 25-May-15 11 16 WRft 7Tw RAMDEV SENA SHG JALREYA 26-May-14 16-Apr-15 11 17 afl+ SHREE MATA JI B.K.SARERI 27-May-14 17-Apr-15 11 18 anakr__ anr< RADHE KRISHNA AMESAR 2-Nov-14 23-Sep-15 11 19 q BHERU NATH CHAINPURA 1-Nov-14 21-Sep-15 11 20 7RNT gaL SHREE LAXMI SHG NUWALIYA 16-Nov-14 6-Oct-15 11 21 nprdrc ýrTd MUSKAN SHG BADNOR 2-Oct-14 18-Aug-15 11 22 3ITet 3rt HARI NARAYAN 5-Oct-14 18-Aug-15 11 23 ~ .L TIl k g5T JAI BAJRANG BALI SHG KURACHO KA KHEDA 20-Aug-14 30-Jun-15 10 24 .Y ARTo WT tr SHREE MATA JEE SHG KURACHO KA KHEDA 20-Aug-14 30-Jun-15 10 25 ?iiTT DEV NARAYAN SHG MALASERI 20-Jun-14 29-Apr-15 10 26 aTiT äaI -ä w fifi-~ BAJRANG BALI MOD KA NIMBAHERA 16-Jul-14 25-May-15 10 27 ak&1íi zur f~ u TT GAURI MAIYA SHG JIWALIYA 7-Dec-14 15-Oct-15 10 28 gtg w s C RADHE RADHE SHG JIWALIYA 7-Dec-14 15-Oct-15 10 29 l3T3 SANTOSHI MATA 30-Aug-14 6-Jul-15 10 30 cbiM al_iè_l SHREE SHREE YADE MAA SHG MALASERI 26-Sep-14 31-Jul-15 10 31 JAI KARANI MATA MALASERI 28-Sep-14 31-Jul-15 10 32 i 1¶