OFFICE OF THE COMMISSIONER, RURAL DEVELOPMENT, ANDHRAPRADESH NEERANCHAL NATIONAL WATERSHED DEVELOPMENT PROJECT STATE LEVEL NODAL AGENCY (SLNA) STATE OFFICE, AP - TADEPALLY AUDIT REPORT On the Accounts of NEERANCHAL ACCOUNT - SLNA For the Year 2018-2019 AUDITED BY R.B.ASSOCIATES., CHARTERED ACCOUNTANTS H.No.32-2-12/A, Boyapati Madhava Rao Street, Moghalrajpuram,Vijayawada - 520010 Andhra Pradesh,Emai :rba ca@hotmai 1. com Mobile No.9866460769. D.No. 32-2-12/A, Boyapati Madhava Rao Street, . X SMoghalrajpuram, Vijayawada-520 010. Andhra Pradesh, CHARTERED ACCOUNTANTS Mobile: 9949998987/ 9866460769. Email:rba_ca@hotmail.com INDEPENDENT AUDITORS REPORT To The CEO,SLNA/DIRECTOR, Panchayat Raj & Rural Development, Govt.of Andhra Pradesh, Pathur Road, Tadepalle, Guntur. Sir, Report on the Financial Statements We have audited the accompanying financial statements of "SLNA (NEERANCHAL ACCOUNT), NEERANCHAL NATIONAL WATERSHED DEVELOPMENT PROJECT, DEPARTMENT OF RURAL DEVELOPMENT- ANDHRAPRADESH - State office which comprise the Balance Sheet as on 31st March , 2019, Receipts and Payments Account the Statement of Income and Expenditure for the Year ended thereon. Management's Responsibility for the Financial Statements The Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position, financial performance. 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. Auditors' 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 the 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 the 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 the internal control relevant to the preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes the appropriateness of accounting policies used and the reasonableness of oun 'gt stimates made by the Management, as well as evaluating the overall presentati ---- statements. Branch Office 1 : Door No.49L5:n-8, Flat No.303, Sripavan Estates, Opp. RamalingeswaraSwamy Temple, Sankaramatham Road, Madhura Nagar, Vishakapatnam -530 016. Mobile : 9959015599, E mail: rbavizag@gmail.com We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion and to the best of our information and according to the explanations given to us, the financial statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India: (a) In the case of the statement of affairs of the SLNA (NEERANCHAL ACCOUNT), NEERANCHAL NATIONAL WATERSHED DEVELOPMENT PROJECT, as on 31st March, 2019; (b) In the case of the Income and Expenditure, of the excess of Expenditure Over Income for the year ended on that date and (c) In the case of the Receipts and Payments, of cash inflows and cash outflows for the year ended on that date. Report on Other Legal and Regulatory Requirements a) We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit; b) In our opinion proper books of account as required by law have been kept by the SLNA (NEERANCHAL ACCOUNT), NEERANCHAL NATIONAL WATERSHED DEVELOPMENT PROJECT so far as appears from our examination of those books. c) The Balance Sheet, Statement of Income and Expenditure dealt with by this Report are in agreement with the books of account. Place : Tadepalle Date :09.04.2019 For R.B.ASSOCIAJESt- Chartered Acco .R HB Partner Membership No.028304 OFFICE OF THE COMMISSIONER, RURAL DEVELOPMENT, AP STATE LEVEL NODAL AGENCY (SLNA) - NEERANCHAL ACCOUNT NEERANCHAL NATIONAL WATERSHED DEVELOPMENT PROJECT AUDITED UTILIZATION CERTIFICATE FOR THE YEAR - 2018-2019 (01.04.2018 TO 31.03.2019) UNDER SLNA, NEERANCHAL ACCOUNT State Office: SLNA of ANDHRAPRADESH State State Office SLNA, NEERANCHAL ACCOUNT of 1 Certified that a sum of Rs.0.00 was received by the State Andhrapradesh State Office (SLNA, Neeranchal) as Grants - in - Aid during the Utilisation Certificate for the Year 2018-19 year 2018 - 19 (01.04.2018 to 31.03.2019) from the Govt. 1) a) Unspent Balance for previous Year 58465100.00 of India, Dept. of Land Resources, Ministry of Rural b) Advances of the previous Year 55000.00 Dovelopment New Delhi, and Rs.0.00 was received from State Government and Rs.32,64,121.00 is Bank c) Loan of the Previous Year 0.00 Interest/EMD/Other's of the agency during the Year 2018 - 19. Further a sum of Rs.5,85,20,100.00 being unspent Total (a+b+c) Rs. 58520100.00 balance of the previous year 2017 - 18 (01.04.2017 to 2) Amount received during the Year 2018-19 31.03.2018) (including unspent balance and advances) (01.04.18 to 31.03,19) under SLNA, 0.00 NEERANCHAL Rs. under SLNA, Neeranchal Fund Account , thereby total funds Complete letter No. & Date G0I GOAP Total (Rs.) available under SLNA, Neeranchal account aggregating to Complete letter No. & Date GOl GOAP Total 0.00 0.00 0.00 Rs.6,17,84,221.00. 2 It is also certified that out of the above mentioned total funds of Rs.6,17,84,221.00, out of which an amount of Rs.2,16,51,974.50 as utilized under Institubonal Strenghthening,Information Education & Communication, Project Management Contingency and Project Management Charges permissible under SLNA, Neeranchal, thereby the total funds Utilized/Expended aggregates to Rs.2,16,51,974.50. 3 It is also certified that an amount of Rs.34,438.00 Unspent regarding oreintation Programmes.held on May 26th and 27th 2016 at Hyderabad, was Refunded to GO. thereby the total funds Refunded aggregates to Rs.34,438.00. Grand Total 0.00 0.00 0.00 4 It is further certified that the unspent balance of 3) Miscellaneous receipts of the Agency Rs.3,85,24,278.50 and an amount of Rs.15,73,530.00 as a) Bank Interest 2090121.00 b) EMD Received from Sundata Comm. 155000.00 outstanding advances for the programmes of SLNA, c) Performance Security from M/s.Sundata 1019000.00 3264121.00 Communications Pvt Ltd,Hyd. Neeranchal Fund Account.,there by total unspent balance 4) Total amount available (1+2+ aggregates to Rs,4,00,97,808.50 as on 31.03.2019. Total Funds Rs.h/ 61784221.00 Certified that we have satisfied ourselves that the condition in which Grants-in-Aid was sanctioned have been duly fulfilled and that we have exercised the following Audit Checks to verify whether the funds was actually utilized for the purpose for which it was sanctioned. KINDS OF CHECKS EXERCISED: 1. Checking of Vouchers. AS PER OUR REPORT OF EVEN DATE For R.B.ASSOCIATES Chartered Acco I kA (K.Ramesh Ba Chief inance Officer- f CEO,SLNA/ DIRECTOR PR & RD Partner SLNA, CRD-AP ' AP, Tadepalle Membership No.028304 OFFICE OF THE COMMISSIONER, RURAL DEVELOPMENT, AP STATE LEVEL NODAL AGENCY (SLNA) - NEERANCHAL ACCOUNT NEERANCHAL NATIONAL WATERSHED DEVELOPMENT PROJECT AUDIT REPORT FOR THE YEAR 2018-19 Consolidated Financial Report for the SLNA, NEERANCHAL ACCOUNT for the Year 2018-19 (Amount in Rupees) S.No. Head of Account SLNA - NeeranchaTotal Account Sources of Funds 1 Bank (Opening Balance) 58465100.00 58465100.00 2 Advances & Recoverables (Opening Balance) 55000.00 55000.00 3 Loans & Borrowings (Opening Balance) 0.00 0.00 4 EMD Received from Sundata Communications 155000.00 155000.00 Performance Security from M/s.Sundata Communications Pvt 5 1019000.00 1019000.00 Ltd,Hyd. 6 Bank Interest 2090121.00 2090121.00 Total Sources of Funds 61784221.00 61784221.00 7 Unspent/Refund regarding oreintation Programme held on 34438.00 34438.00 May 26th and 27th 2016 at HjydOrabad Remitted to GOI Total 34438.00 34438.00 8 institutional Strenghthening 386023.00 386023.00 9 Information, Education & Communication 325700.00 325700.00 10 Financial Management and Procurement 266986.00 266986.00 11 Staff Costs 5160657.50 5160657.50 12 Institutional Strenghthening (Fixed Assets) (Annexure-1) 10887150.00 10887150.00 13 Monitoring & Evaluation 4625458.00 4625458.00 Total Cost (Expenditure) 21651974.50 21651974.50 14 Bank Closing Balance 38524278.50 38524278.50 15 Advances & Recoverables (Closing Balance) 1573530.00 1573530.00 16 Loans & Borrowings (Closing Balance) 0.00 0.00 17 Statutory Deductions (Unremitted - Closing Balance) 0.00 0.00 Total Application of Funds 61784221.00 61784221.00 tN rhi-e Vina CEO,SLk~A-/DIRECTOR, PR & RD SLNA,CRD-AP AP, Tadepalle. AS PER OUR REPORT OF EVEN DATE For R.B.ASSOCAT O Chartered Account 3 ESH Partner Membership No.028304 OFFICE OF THE COMMISSIONER, RURAL DEVELOPMENT, AP STATE LEVEL NODAL AGENCY (SLNA) - NEERANCHAL NATIONAL WATERSHED DEVELOPMENT PROJECT AUDIT REPORT FOR THE YEAR 2018-19 RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31-03-2019 RECEIPTS AMT (IN RS.) PAYMENTS AMT (IN RS.) To Opening Balances Cash at Bank 58465100.00 By Institutional Strenghthening (Annexure-III) 386023.00 Advances (Annexure-W) 55000.00 By Information, Education & Communication (Annexure-1II) 325700.00 To Bank Interest (Annexure - 11) 2090121.00 By Financial Management and Procurement (Annexure-III) 266986.00 To EMD Received from Sundata Communications Pvt Ltd,Hyd. 155000.00 By Staff Costs (Annexure-Ill) 5160657.50 To Performance Security from M/s.Sundata Communications Pvt Ltd,Hyd. 1019000.00 By Monitoring & Evaluation (Annexure-IlI) 4625458.00 By Institutional Strenghthening (Fixed Assets) (Annexure-I) 10887150.00 By Unspent regarding oreintation Programme Conducted on May 26th and 27th 2016 at Hyderabad, Remitted to GOI 34438.00 By Closing Balances Cash at Bank (Annexure-V) 38524278.50 Advances (Annexure-IV) 1573530.00 Total 161784221.00 Total 61784221.00 AS PER OUR REPORT OF EVEN DATE For R.B.ASSOCIATES Chartered Accountant SO /,l/ (K.RAMESH BAB 4oCCOnt In; Partner Chief Fina ce CEO,SLNA/ DIRECTOR, PR & RD Membership No.028 Q SLNA, CRD-AP AP. Tadepalle. OFFICE OF THE COMMISSIONER, RURAL DEVELOPMENT, AP STATE LEVEL NODAL AGENCY (SLNA) - NEERANCHAL NATIONAL WATERSHED DEVELOPMENT PROJECT AUDIT REPORT FOR THE YEAR 2018-19 INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31-03-2019 EXPENDITURE AMT (IN RS.) INCOME AMT (IN RS.) To Institutional Strenghthening (Annexure-III) 386023.00 By Bank Interest (Annexure - II) 2090121.00 To Information, Education & Communication (Annexure-II) 325700.00 By Excess of Expenditure Over Income 8674703.50 To Financial Management and Procurement (Annexure-III) 266986.00 To Staff Costs (Annexure-III) 5160657.50 To Monitoring & Evaluation (Annexure-II) 4625458.00 Total 10764824.50 10764824.50 AS PER OUR REPORT OF EVEN DATE For R.B.ASSOCIATES Chartered Accountant ,-,e; (K.RAMESH BABU Partner '"Chief Financ f66er -4 CEO,SLNA/ DIRECTOR, PR & RD Membership No.028304 SLNA, CRD-AP AP. TadepaUe. OFFICE OF THE COMMISSIONER, RURAL DEVELOPMENT, AP STATE LEVEL NODAL AGENCY (SLNA) - NEERANCHAL NATIONAL WATERSHED DEVELOPMENT PROJECT AUDIT REPORT FOR THE YEAR 2018-19 BALANCE SHEET AS ON 31-03-2019 LAIBILITIES AMT (IN RS.) ASSETS AMT (IN RS.) CPITAL FUND Institutional Strenghthening (Fixed Assets) (Annexure-I) 12617639.00 Opening Balances 60250589.00 Less:Excess of Expenditure Over Income 8674703.50 Less: -Unspent regarding oreintation Programme Conducted on May 26th and 27th 2016 at Hyderabad,Remitted to GOI 34438.00 51541447.50 Closing Balances Cash at Bank (Annexure-V) 38524278.50 EMD Received from Sundata Communications Pvt Ltd,Hyd. 155000.00 Advances (Annexure-V) 1573530.00 Performance Security from M/s.Sundata Communications Pvt Ltd,Hyd. 1019000.00 Total 52715447.50 Total 52715447.50 AS PER OUR REPORT OF EVEN DATE For R.B.ASSOCIATES Chartered Account (.RAMESH BA * ifne5CEO,SLNIYfDIRECTOR, PR RD Membership No.028 SLNA, CRD-AP AP. Tadepalle. OFFICE OF THE COMMISSIONER, RURAL DEVELOPMENT, AP STATE LEVEL NODAL AGENCY (SLNA) - NEERANCHAL NATIONAL WATERSHED PROJECT NEERANCHAL NATIONAL WATERSHED DEVELOPMENT PROJECT AUDIT REPORT FOR THE YEAR 2018-19 Annexure - I Partuculars of Institutional Strenghthening (Fixed Assets) Opening Ts PClosing Assets S.No. PartucOars Assets as on g Total (3+4) Deletions as on 104.2018 the Year 31.03.2019 __ _ _ 2__ _ _ _ _ _ _ _ _ _ _ _ 3 4 5 6 7 1 Laptops,Desktops & Colour Printer 1730489.00 0.00 1730489.00 0.00 1730489.00 2 Video Conference Equipments 0.00 10887150.00 10887150.00 0.00 10887150.00 Total 1730489.00 10887150.00 12617639.00 0.00 12617639.00 AS PER OUR REPORT OF EVEN DATE For R.B.ASSOCIATES Chartered Accounta'g'"- . SH B hfFnneOab Partner SLNA,CRD-AP M.No.028304 OFFICE OF THE COMMISSIONER, RURAL DEVELOPMENT, AP STATE LEVEL NODAL AGENCY (SLNA) - NEERANCHAL NATIONAL WATERSHED NEERANCHAL NATIONAL WATERSHED DEVELOPMENT PROJECT AUDIT REPORT FOR THE YEAR 2018-19 Annexure - II Mise Receipts S.No. Partuculars Amount (In Rs.) 1 2__3 1 Interest from Bank 2090121.00 Total 209 AS PER OUR REPORT OF EVEN DATE For R.B.ASSOCIATES Chartered Accountant .~: *~0~'~ I > (K.he nanc ce Partner SLNA,CRD-AP Membership No.028304 OFFICE OF THE COMMISSIONER, RURAL DEVELOPMENT, AP STATE LEVEL NODAL AGENCY (SLNA) - NEERANCHAL NATIONAL WATERSHED NEERANCHAL NATIONAL WATERSHED DEVELOPMENT PROJECT AUDIT REPORT FOR THE YEAR 2018-19 Annexure - III Particulars of Neeranchal Expenditure Details S.No. Partuculars Amount (In Rs.) 1 2 I Institutional Strenghthening 1 Exposure visits (within country) 217673.00 2 State level workshop 148167.00 3 Exposure visits 20183.00 Total 386023.00 II Information, Education & Communication 1 Operationalizing communication strategy at state level 6500,00 2 At State Level 319200.00 Total 325700.00 III Financial Management and Procurement 1 Training on FM & Procurement 112700.00 2 Advertising & Publicity 154286.00 Total 266986.00 IV Staff Costs 1 Project Management Staff 4006013.00 2 Hiring of Vehicles 844884.00 3 Contingencies 309672.00 4 Bank Charges 88.50 Total 5160657.50 V Monitoring & Evaluation 1 Consultancy 4625458.00 Total 4625458.00 Grand Total 10764824.50 AS PER OUR REPORT OF EVEN DATE For R.H.ASSUC1ATES Utnartered Accounta ~~'~hIenance;cerC Partner SLNA,CRD-AP Membership No.028364 OFFICE OF THE COMMISSIONER, RURAL DEVELOPMENT, AP STATE LEVEL NODAL AGENCY (SLNA) - NEERANCHAL NATIONAL WATERSHED PROJECT AUDIT REPORT FOR THE YEAR 2018-19 SLNA, Neeranchal Fund Outstanding Advances for the Year 2018-19 Annexure - IV Advances Advance Closing Opening given TtlAdjusted Advance Advances as on SL.NO Name of the Staff & Others Advances During the (3+4) through Adjusted Total (6+7) 31.03.2019 01.04.2018 Yr Vouh through Cash (.8) Year Vouchers (5-8) 1 2 3 4 5 6 7 8 9 1 Mallela Siva Prasad, (JC WS) 50000.00 0.00 50000.00 27803.00 22197.00 50000.00 0.00 2 K.Ramanachari PM (I & CB) 0.00 5000.00 5000.00 2350.00 2650.00 5000.00 0.00 3 A.V.Krishna Mohan Rao,Supdt 5000.00 25000.00 30000.00 30000.00 0.00 30000.00 0.00 4 NABARD Consultancy Services Pvt Ltd 0.00 1573530.00 1573530.00 0.00 0.00 0.00 1573530.00 Total :- 55000.00 1603530.00 1658530.00 60153.00 24847.00 85000.00 1573530.00 AS PER OUR REPORT OF EVEN DATE For R.B.ASSOCIATES Chartered Accountant ., ,~ ( Partner SLNA, CRD-AP Membership No.028304 OFFICE OF THE COMMISSIONER, RURAL DEVELOPMENT, AP STATE LEVEL NODAL AGENCY (SLNA) - NEERANCHAL NATIONAL WATERSHED DEVELOPMENT PROJECT AUDIT REPORT FOR THE YEAR 2018-19 Annexure - V Bank Closing Balance as on 31.03.2019 .NIo. Partuculars Amount (In Rs.) 1 2 3 1 SBI/Governerpet/Vijayawada, A/C NO:62461821374 38524278.50 Total 38524278.50 AS PER OUR REPORT OF EVEN DATE For R.B.ASSOCIATES Chartered Acco Partner SLNA,CRD-AP Membership No.028304 OFFICE OF THE COMMISSIONER, RURAL DEVELOPMENT, AP STATE LEVEL NODAL AGENCY (SLNA) - NEERANCHAL NATIONAL WATERSHED DEVELOPMENT PROJECT AUDIT REPORT FOR THE YEAR 2018-19 1. Bank Reconciliation Statement of SBI/Governerpet/Vijayawada A/C NO: 62461821374 Balance as per Cash Book as on 31.03.2019 38524278.50 Bank balance as per Bank Statement as on 31-03-2019 38524278.50 AS PER OUR REPORT OF EVEN DATE For R.B.ASSOCIAT Chartered Accoun V (KKMEWAU) ChieFf Mme bficef Partner SLNA, CRD-AP Membership No.028304