SARVA SHIKSHA ABHYANC EDUCATION FOR ALL CONSOLIDATED AUDITED STATEMENT OF ACCOUNTS & REPORT OF SARVA SHIKSIlA ABI1lYAN STATE OF NAGALAND FORTI[I YEAR ENDED 3j1" MAR0l 2018 Auditors: SAMIR DAS & ASSOCIATES Cll ARTERLD ACCOUNTANTS A.D.P. Road, (Opp. Holy Angel School) Nagaon - - 782 001, Assam Ph. 03672-231646, Mobile - 94350 62992 - aial Casamir L MaI'lclcoI AnneKXIX Utilization Certificate under SSA, NPEGEL & KG BV for the vear ended 31" March, 2018 Name of the State: NAGALAND (ini f) St Letter No. & Daie TOTA L leng Balances _ \sri afln i i K [ I ir 7 MO, 12 -2/2N f 01 11.,14 DT. \I \ l 1 20 170 NO 1- 1 I2I I2 / D[ I \l l -1 DT0a 201 NI l 2 201 -L 14 DI. ax 0 1 20.01000.0 NO. 12- 201 Fl 14 Di . \ugust. 2(117 $4¯) 12-2 201¯ 1 .4 D I? A ugust £01L14 0.0 NOF l1 2 1 I l 14 D . ' (ktobcr. 20 17 43- 4 0 NO 12 (> -' 1 4 DI. 12' \1-,. 2018 24.)2.5 N ¯.F12-2 j2 l' Li 1.4 1) . 12 Ma11 h 2(118 17,1 ,100 I 01 F .4 D I 12 1vkiä 2018 NO.l 12- 01'¯` 2 17 L D 1 l u h, 2018 44,>S, 0 So . 12-1 20[ E E 4 ) 1 \L.41 . 2018 NO0. il 12 20 l'-" 1 14 D L l4' Manwh, 2018 7681 LOV_ 7H 0 NO 2 2' 0 17-1 V,.14 DT. Il ci,' 2018 3.41.821.0 0.00 otal Grants from (>xeriiment of India 3. Grant s fron GNo errinict of Naga land No. DSE SSA SANCT4-46 2017 DT 14 Jine. 20 17 2.88.000.00 No. EDS/SSA-10%/005-2009 (VOL-l) DT. 30" June, 2017 1.52.2.00000 SS L/SSA ÄSANC 14-54 20 1 DI .5"_December 2017 1 82700 00 EDS SSA- I 0% 005 -009 (VOL-1) DT. 6` Jol, 20 18 ,9 1 8,000.00 'Total Grants from Government of Nagaland l 5,58,76,000.00 t4- ai ieet ________ ____ 60,22,6316,00 -BankIm r Othe Recips 196 6. Total : (4+5) 63,58,655.96 G RA N 1) TO Al = (1+2+3+ 6) 160.59,40,464.28 Utili,ation of Funds 139,110,I7,638.01 8t Con Cash and Bank Balances 5,67,54,440.13 9 Closing Balance of Adv ances 15,8 1,68,386.14 ,11 (erilied that out of ? i 1',17,00,000.00 (Rupees One Hundred Seventeen (irore Se- enteen Lakhs) mik aat-i-id olanctoned duin, the ve 2017-18 in l ol\ ur SSA and KGBV v Ide NIlistr, off1 Humiiani Resolire Deelopment. Department of Nchool -ciicaton aiid I erav, Letier Nos. noted agaiist cach and Z 15,58,76,000.00 (Rupees Fifteen Crore Fiftv Eight 1 akhs Seventc Six Thousand ) onl Irecived as State share lrom the State (1()\enanent i ide letter Nos. noted ipan ist ench and ? 63,58,655.96 (Rupees Sixty Tirec [Laktis 'ifh Fight Thousand Six Hundred [ifty F'ive and Paise Niney Six) only on accoil of interest carned and other ceilpts during the period 2017-18 and ? 27,20,05,808.32p (Rupees Twenty Seien Crores Twentv Laklhs Five Thousand Eight Hundred Fight and Paise [hir, 1,33o) ol on aceouint of Linspeat balances of the prevuolis xear a suan of '139,1(0l7,638.01 p (Rupees One I1 undred Thirty Nine ('rores Ten Lakhs Seventeen Thousand Six iundred Thirty Fight and Paise One) onh l hias been utiMed or the popose hUr \\lieh it \as san]leed iad [I ilie bailance o Z 21,49,22,826.27p (Rupees Twenty One Crores Fortv Nine L aklhs wentv Tmo 1i'>housand Fight IHunudred InenS Six and Paise T'i ent Seven) onl re miiis tnttil /ed at lie eand of Ilie C1ear wc ilI be adjwuc IIoelml, the graints-In-ad pax ahle daIn lie Iext N ea 2018-19. It is alIso cciiiled [hat oa ol min l 21,49,22,826.27p (Rupees Twenty One Crores Forty Nine Lakhs Twentv Fio Ihousand Fight lindred Twentv Six and Paise '1'nenty Seven) onl shoin its Lunuhed aen i för t11 wiionI of Z 15,81.68,386.14p (Rupes Filleen Crores Fighty (-lie Lakhs SixiN Fight Ihousand Tiree lHundred Lighty Six and Paise ['ourteen) onky are \et to be vecelied fiom the inmp lemnenIt ing uiml ts tagenees as per details enclosed. w hi ih has been allowed to be caaried forsward. Certified treat ss tlae onasl e [I the coditjois on swhIicei Ilie gratts-ii-aid was sanctioned have been duly fu[illed an1id tlat wse i,c exercised the llosing cheeks to see that tihe m1oniey was actu all litiilied or elie purpose or wh \i\ci it wtas sancitioned Kiids of'eeiceks exercised tAudited Statement of aceons ( Cop> Atttaell 2. Utilistiion Ctif icate1 l Progress Reporl (opx ene losedk Si attae ss i rubbea stamp State Mis ior Direc or Dated :25"J .Samagr Shikha AUDFOR 'S CERIF I E - \e ccriIs 1itt \se have (le ied the abovse statemiei n ilihe books and records produced belre us lr our leritica ion and hfound the staamac ias been drsan in accordance thace e1it. ated :23 aInIr\ 20| 9 For S'AMIR DAS & A'SCJIATES lChartered Accountans (Samir Das) Sole Proprietor emiiibership No. 054429 FR\. No, 3191671 2 Anic\-IX Utilization Certificate for Capital Expenditure tinder SSA for the year ended 31" March, 2018 Name of the State : NAGALANI) A1 No _ Letter No. & Date Opening Balances Cqsh a_nd an Ba laces 54.83.21,276.38 -t Avanes _____I 6.40AO,.766. 17 L und-in-Transi miiir ( 0) I 2,10t,46700 .Q4 TOTAL OPENIN. BALAN(1 IF- 3,34,13742.55 2. Grants-in Iid from 1 H RD Ita rath1 I D )I mt ?of7 I 0,8>000 00 aN intu-2 '11 - 111 D 3 \L _' 1 101 01= (+ )a2017 N1.1101I (1 V2 3+4 MIrch I8.406," _____NO11- IDT. HP14 ''Mr. 201i _____ I__ A,] A4)1 NV 0 L` "-2 A17-11 1)1. 1MM 1834 d2o.O totA 'rla ilts fron Coven ent f 1i 8.,00 T otal G i ill I , ro iii G o emrn ii ii t o f N,ai I.liauid NIL1 4. Bank Interest NI L oilier Reeik Ni1l, TOTFAL = (4+5) N__ 11, __ I o. GR AND '101 [AL (1 2 i 3+-5) 1 11,64,60,742155 111___ tilua tmoii_of Finals _____ __ ______ 63J11923.2 8. Closing (.ash and1 Bank Balances 87,20,36.74 20 . Closing Balance of Ad;ance 15,81,29 045 14 ('Certiflied ta t 011 of Z 38,30,58,000.001p (Rupees Thirit Fight Crore '[hirty I akis Fifty Eight 'housand) only of grant-in-aid sanctioned under Capital Head during the year 2017-18 in respect of SSA and KGBV vide Ministry of Human Resource Development, Department of School Education and Literacy Letter Nos, noted against each and 7 NIL only received as State share from the State Government vide letter Nos. noted against each and Z NIL only on account of interest earned and other receipts during the period 2017-18 and Z 73,34,08,742.55p (Rupees Seventy Three Crore Thirty Four Lakhs Eight Thousand Seven Hundred Forty Two and Paise Fifty Five) only on account of unspent balances of the previous year a sum of Z 8,63,00,923.21p (Rupees Eight Crore Sixty Three Lakhs Nine Hunred Twenty Three and Paise Twenty One) only has been utilized for the purpose for which it was sanctioned and that the balance of Z 103,01,65,819.34 (Rupees One Hundred Three Crores One Lakh Sixty Five Thousand Eight Hundred Nineteen and Paise Thirty Four) only remains unutilized at the end of the year will be adjusted towards the grants in-aid payable during the next year 2018-19. It is also certified that out of amount of \ 103,01,65,819.34 (Rupees One Hundred Three Crores One Lakh Sixty Five Thousand Eight Hundred Nineteen and Paise Thirty Four) only shown as unutilized, accounts for an amount of Z 15,81,29,045.14p (Rupees Fifteen Crores Eighty One Lakhs Twenty Nine Thousand Forty Five and Paise Fourteen) only are yet to be received from the implementing units/agencies as per details enclosed, which has been allowed to be car ied frward- Certified that we have satisfied ourselves that the conditions on which the grants-in-aid was sanctioned have been duly fulfilled and that we have exercised the following checks to see that the money was actually utilized for the purpose for which it was sanctioned. Kinds of checks exercised 1. Audited Statement of accounts (Copy Attached) 2. Utilisation Certificate 3- Progress Report (Copy enclosed) Signature with rubber\stamp 5wSMD StaMision Orect Dated: 25" January, 2019 Zagra Shikha Nag;alandc AUDITOR'S CERTIFICATE We certify that we have verified the above statement with the books and records produced before us for our verification and found the same has been drawn in accordance therewith. Dated : 25 January, 2019 For SAMIR DAS & ASSOCIATES Charte\d Accountants (Saiplr Das) Sole Proprietor Membership No. 054429 FRN. No. 319167E 2 Annex-XIX Utilization Certificate for General Expenditure under SSA, NPEGEL and KGBV for the year ended 31" March, 2018 Name of the State : NAGALAND (Z) i. No N- Letter No. & Da« 0MÅ AL 1 OPENING B\LANCES: Cash and Bank IäanICCs 46 1 -4 8.2 Fund 0 Irn,it [mm (M11 N00 Ulld-In- t ri Lh i ri n (;0N Total Open ing Balances -46,14,02.934.23 2. Grants-in-Aid from \MHR[) N f l 2 .2l 41 D .14 DF. 3> ,N 7. 1 0 000 0) NO 12-2 201~- I T [.' M . 2017 89 M 10. 00 N( 1-2/ 2 0l 7 I .14 DV.' 3 Ait 2017 Y.0 10.3000> NO. ) '01~2 I 14 D 81 \uuu-t 20l~ l 1 j 00040 NO1- 20 11.14 [XV. ( Oober 2017 4324.4100 S00 NO - c0 1 II ?)I 2 fL \ u IIh 2018 14 '_l0 <07 N )l -2 01 l ..1 f. l) 1 "' 0\1 h 8 ¯1. 2 1. 0.00 NOV. 12-220 1 7-LEL 14 DI. 1 h. 2( 18 44A8.40O Oi O . V 2-2 201 7-LI 1 - 1 D 1- 2' \arch 2018 1 0 6 0i Total Grants from Government of Indin 78,86,42.000.00 3. (ants flom Government of Nagaland- - - DSE SSA SANC '14-4020 17. 4 .Iune 201 7 356.8 J000< 0017 I5 5 I 0%1,' 005-2009 (O -0 DE. 3 .iie, 20 1000 D59S SA \XNCT i[4-54207 D [1 eber. 2 17 5.58270(00 SDS 1 - 9 (VOl.1) DT. 6 JuLik. 2018 9,38 15,58,76,000.00 Bank lilerest 00 Other Receipts 3.36.01 9,96 Total (4 5 63,58,655.96 6. GRA ND TOTA L: (1+2+3+4+5) 48,94,73.721,73 7 lilization of uinds 130,47,16,714.81I 8 Cash and Bank Balances -81,52,82,334.07 9. C osingAdvances 39-341.00 Certilied that out of Z 78,86,42,000.00 (Rupees Seventy Fight Crores Eighty Six Lakhs Forty Two Thousand) only of grant-in-a[d sanctioned under General Head during the year 2017-18 in respect of SSA and KGBV vide Ministry of Human Resource Development, Department of School Education and Literacy Letter Nos. noted against each and ? 15,58,76,000.00 (Rupees Fifteen Crores Fiftv Eight Lakhs Seventy Six Thousand) only received as State share from the State Governnlent vide letter Nos. noted against each and ? 63,58,655.96 (Rupees Sixty Three Lakhs Fifty Eight Thousand Six Hundred Fifty Five And Paise Ninety Six) only on account of interest eared anr other receipts during the period 2017-18 and (-)Z 46,14,02,934.23 (Negative Rupees Forty Six Crores Fourteen Lakhs Two Thousand Nine Hundred Thirty Four and Paise Twenty Three) only on account of unspent balances of the previous year a sum of Z 130,47,16,714.80 (Rupees One Hundred Thirty Crores Forty Seven Lakhs Sixteen Thousand Seven Hundred Fourteen and Paise Eighty) only has been utilized for the purpose for which it was sanctioned and that the balance of (-) T 81,52,42,993.07 (Negative Rupees Eighty One Crores Fifty Two Lakhs Forty Two Thousand Nine Hundred Ninety Three and Paise Seven) only remains unutilized at the end of the year will be adjusted towards the grants-in-aid payable during the next year 2018-19. It is also certified that out of amount of (-) Z 81,52,42,993.07 (Negative Rupees Eighty One Crores Fifty Two Lakhs Forty Two Thousand Nine Hundred Ninety Three and Paise Seven) only shown as unutilized, an amount of Z 39,341.00p (Rupees Thirty Nine Thousand Three Hundred and Forty One ) only are yet to be received from the implementing units/agencies as per details enclosed, which has been allowed to be carried forward. Certified that we have satisfied ourselves that the conditions on which the grants-in-aid was sanctioned have been duly fulfilled and that we have exercised the following checks to see that the money was actually utilized for the purpose for which it was sanctioned. NOTE : Unutilized balance has been shown as negative since there was short release of fund under General Head during the year as compared to approved recurring expenditure and the shortfall in General Head was met out of grants received under Capital Head. Kinds of checks exercised 1. Audited Statement of accounts (Copy Attached) 2. Utilisation Certificate 3. Progress Report (Copy enclosed) Signatu wh rubber- tamp SMD/ Dated : 25 h January, 2019 Samagra hiksha AUDITOR'S CERTIFICATE Saa . i ch We certify that we have verified the above statement with the books and records produced before us for our verification and found the same has been drawn in accordance therewith. Dated : 25" January, 2019 For SAMIR DAS & ASSOCIATES Chartere Accountants (Sar+ir Das) Sole Proprietor Membership No. 054429 FRN. No. 319167E 2 Annnex-XX Consolidated Annual Financial Statement (7 in Lakhs) State: Nagaland Year Ending 31st March, 2018 Source & Application SSA NPEGEL KGBV TOTAL Opening Balance Ia) Cash in hand 18.36 - 1.20 19.56 (b) Cash at Bank 828.20 20.65 848.85 (c ) Unadjusted Advances 1,542.42 98.50 1,640.92 (d Fund in Transit 210.73 - 210.73 Total 2,599.71 120.35 2,720.06 (al Source (Receipt - () Funds Recived from Government of India 11,717.00 - 11,717.00 (c I Funds Recived from State Government 1,558.76 - 1,558.76 (d) Interest 58.85 - 1.37 60.22 je) Other Receipts 3.36 - 3.36 TOTAL Receipts 13,337.97 1.37 13,339.34 Approved AWP & B including Spill APPLICATION (EXPENDITURE) over Expenditure incurred Saving/(Excess) 1 Teacher Salary 13,913.64 11697.15 2,216.49 2 BRC 697.04 110.01 587.03 3 CRC 287.00 0 287.00 Civil Works lIncluding furniture and najor 4 repairs 9,812,15 863.01 8,949.14 5 Speua TrairIg For Out of School Chdren 449.82 449.82 6 Remrediia eachirg 7 Free Text Books 226.60 4.96 221.64 8 Libraries in Schoos - 9 Innovative Activities 10 CWSN/IED 36.09 36.09 11 School Maintaniance Grant 204.38 204.38 12 Innovation 550.00 59.19 490.81 13 Computer Aided Learning 550.00 129.25 420.75 14 Learning [nhrancerent Programme 569.08 569.08 Research and Lvalut on Monitoring and 15 Supervision 39.35 39.35 16 School Grant 146.54 146.44 0.10 17 Teacher Grant 85.07 85.07 18 TLL 19 Teacher Training 444.00 38.75 405.25 20 Community Training 25.00 25.00 21 SMC/PRI Training 37.06 37.06 22 SIFMAT - 23 Statr Cotponent-, - 24 i}Management Cost 1,071.00 375.85 695.15 ill Researrh and Evalution Monitoring and 25 Supervision 26 NPEGEL 27 K GBV (Perurring) 391.95 387.66 4.29 28 |KGBV( Non- Recurring 303.80 303.80 Continued to Page No. 2 Page No. 2 29 Uniform 492.52 492.52 Residential school for spe Ifit categry of 30 children (a) Non - Recurrng 64.63 64.63 (b) Recurring 293.38 97.9 195.48 31 Others - TOTAL 30,690.10 13,910.17 - 16,779.93 Closing Balance (a) cash in hand 7.90 - 1.11 9.01 (b) cash at Bank 537.63 - 20.9 558.53 (r, ) fun d ir transit (d) Unadjusted Advances 1,483.18 - 98.51 1,581.69 -__--_I TOTAL 2,028.71 120.52 2,149.23 Note:: ) Since 5eparate grant for KGBV was not receiverd while- releasing gfants by Goveriment ofl Iniia, ? 38645 akhs, being the amournt transferred from SSA Fund Account to KGBV Furd Account, was considered for mplenientaiori of scheme under KGVB in pursuanrce of various sanction order issued by Government of India and accordingly \ 386.45 lakhs was reduced against SSA Fud Account from Grant inAid received Govt. of India and shown against KGRV Fund Accounrt. PLACE Nagaon For SAMIR DAS & ASSOCIATES Charte d Accountants DATE :: 25th Jainuary, 2019 (Samir D Sole Proprietor Membership No-054429 FR No. 319167E State Mission Di ro Samagra Shiksha i tÁ r Nagaland ] й� т о`f'n й � � � � � � � °'� м п г-i - � ы � сл ш ш � ,.,® г� м � � `t � ,�w � � - � � � � � NY Ш � �у � � �1 �i � � U t '7 � С� � о � � �, � � � � � п � � п � � v+ :�э а: сл ,� д с� � г�-�-.� о� � О гх� й �.. С' � [у, � ,�-�ч ,_, � $ _ ❑ в. rn � �л г. �` �t га �� = - = +i -G Q БЛ LC1 т-1 С1 � � � .._'' .�f �.. �.�j t11 � � . i:_. _ N te С] П� _ �. D �] � и'} М� С31 дJ ¢ � � � � � � М п5 е'6 4%г �j � т-1 Н {1 iL7 © С3 � i7., � ш ца � и � � � � G� С7 t�.л С4 ' �О �' Ш � ,,, � � .. � � � i i � i � �.. 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C�l �у � -�.,:� � в- � О Q а�з ' �� w,.�- tn а' �� � rV Г�- р � �°- й� с� � N п0 r-+ � � '-' и � � гу �Г'1 М Q1 �.., ra � � С7 М п^� � Cr r а: ,,,{� � [°J �--� r�I гб � � � �у 7 �й+` и. � iy ьл и ш tia � � � Q � ~ Q �ч � � (] д.' � Е � � � � Q � ш w {�' 7- '°� � � � ' � ,� ш `�- � � д � Н � � `л ш_ � z ш U °�# '� _ V1 � ш � ^ � � � � � N �а❑с� � ��� � ,� � �, � ,� � n � и rL а ,. г , , , �) а � � а � � � п � _ �, �, � - '��а� � °'° � т � � a LL � � � � � � � i � � � -�,; Q�в �. � ,� гп � ш �_ � � ,� , } � а � ,_, � ,� _ .�_, д е, +л � ° �°-` _- � 4_ � гл � � � � � д � � . � � _ � ,�, СЭ г� ,� т 13 g Ш С� Ш }- Li i/�! � Ш С1 ""� � Ш � � i�+ � � Н tЛ 6.U � . � � г-� м С� �С cL й'• M1 а � , � � .. ш � ц'; �ч г< � N rv + т л � � � � � � п� � � � � д._м t " � � р �' г.� G� ш L � __ г�а � � � ¢ �- � z р +� �г � ,� � и' � � +- ,� � � `s' и7 СЭ 4'-' � � r.з � = Ш „ .. � tг9 � ш т t� `� t6 � 4. � п% 2s � г.£r � Sг t3.. � SARVA SHIKSHA ABHIYAN NAGALAND EDUCATION MISSION SOCIETY STATE OF NAGALAND KOHIMA, NAGALAND IUFR - [it Summary Budget Analy,,js (Entire Programme) for the year ended 31.03.2018 (Z IN LAKHS) sl-no- Expenditure by Activity Financial Year 2017 18 1 Teacher Salary 11,697.15 2 BRC 110 01 3 Civil Works 863-01 4 Spccial Training S, Free Text Book 4.96 6 Innovation 59,19 7 Innovative Activities - 8 CWSN/IED 9 School Maintaniance Grant 10 Management Cost - 11 Computer Aided Learning 129.25 12 Learning Enhancement Programme - 13 Research and Fvalution Monitoring Lind Supervision 14 School Grant 146-44 15 Teacher Grant - 16 TILE 17 Teacher Training 38.7S 18 Community Training 19 SMC/PRI Training 20 SIEMAT 21 Residential school for specific category of children - 22 State CoMponent: 23 i) Management Cost 375 85 24 ii) Research and Evalution - 25 KGBV (Recurring) 387,66 26 KGBV (Non Recurring) - 27 Uniform 28 Residential school fors joecfic cjqegqry_of. children. 29 i) Non - Recurring 30 ii) Recut ring 97,90 TOTAL 13,910,17 signed subject to our separate report of even date. Place Nagaan For SAMIR DAS & ASSOCIATES Chart Accountants Date 25th January, 2019 k (Samir Dill Sole Proprietor Memb.rship No OS4429 FIR No. 319167E -ty SAMIR DAS & ASSOCIATE.S °od Opp " ngel School> Nagaan-782001 (Assam) Chartered Accountants Ph (03672) 231646 (Office) 9735062992 (M) I.C.AF FIRM REGN. NO 319167E Fax No 03672 231646 E-rmal casamirdas@0gmnai con A1IUDITORS' REPORT Report on the Financial Statenents We report that wke have audited Ilie annexed 1Balance Sieet o SARVA SilIKSIlA A13illYAN implemented by NAGALAND VDICATION MISSION SOCI1' IY, KOHIMA, NAGALAND as on 31" Mareh, 2018 and the annexed nC1 ieo and Expenditure Accotnt fr the year ended on that date and alse the Reccipts and Payments Ac cmi wi ihe audited statelient of acconts of State Missien Authority and I IWleven) Disirici Mission Autherities of Naaland. Management's Responsibili for the Financial Statements \anagement is responsible lor Ilie preparat of tlese financial statements that give a true aid lair vieX el Ile filnancial position an1 linancial perfKo)rmiance of SARVA SillKSI.A maninaned bs STATE MIISSION ALITHORITY under NAGALAND EDUCATION MIISSION SOCIETY, KOIIiMA, NAGALAND, In accordance with the generally accepted accouiti ng pri niples in lndia. This responsibil i u des the design. i ipleiiientaii on and iiia inlenance of ierna control rIelevant to the preparation and presientation of Ilie finalncial statlnemis t hat give a true and lailr vie and are IreC frem i1aterial i IsstatenIent s heth lr dIe t fra d or error. Auditor's Responsibility Our respensi bility s to express Lin opinion on these fi ilaili statiements based on oLur audit. We condctie our audit in accordance wvit thIle Standard on AdiltilnL issuned bs the Ilstitite of Cliartered AccoLlltaits ol India. Those Stanldards require th,at n e comply viti ethlical reqLIIremenIs and pIan Lind pererim Ilie aUid it to obtaiii reasonable assurance about sshether tlie If1ianial stateiienits are free from material lii[sstatem11elit, Ani alldit illolves perlorming proeduIes to Obtai aLdit evidence about the alolints and diselosures in the inanal stalements. Thie procedtre selected depends on ilie aIditer's jud eII including Ilie ssessieit e ile ilsks of ile matenial misstatelmient of( ie filnancial statements, t wietler due to fradil or error. In making ihose risks Lssessments. ihe auditor considers internal conrol relevant te SARVA SIIKSHA ABHIVAN maintained bs STATE MISSION AUTHORITY under NAGALAND EDUCATION MISSION SOCIETLY, KOEVIMA, NAGALAND in Ilie preparation and fair presentalion0 of tlie filnancial statements in order to desig11 Lau,di1 proCedu-ire tIhait are a1prop1riate in tile circuistances. An aLit alSO inCudes eVal LL1t ing tle appropriLeness of Lcconlt ig polices used and Iihe reasonableiiess of Ilie accounltiig estliLites made bv m\nagement Ls wel1 as eva1lating the overafl preseLttion ofilie fl ilnnciil stiICIICit n We bell e tchaLt Ilie auldit eviIdence ste 1hase obtailed is suliienl eit and appropriate to provide a basIs lor eour opinion.1 SAMIR DAS & ASSOCIATES A D P Road, (Opp Holy Angel School) Nagaon-782001 (Assam) Chartered Accountants Ph (03672) 231646 (OffiCe), 9735062992 (M [ CA I FIRM REGN NO 319167E Fax No .03672 231646 E-mai] casamirdas@gmail.com Report on Other Requirements \. We repori thiat: a. We have obined all lie i1 ormnation anud Cxplanations whL to ilh be st o u knowldge and beliel lere necessary tr t hie pu1rpose t ofk r aud iL b. In our opinion proper bok ot accounts as r'equied by law have heen kept by tie State Mission Authoritv of Sarva Shiksha Abi\an under Nagaland Edueation Mission Society Koliiia. Nagalimd so far as appeari rom our examination of thos-e boks. e. Tle innFcxed inie Sheet, Income & Ixpendite Aceount and Receipts and Iments Account dCa l i tle report are in agreement with the books of aconts mainial ned by tte State Mission Authority. Observ ations i. t has been ubserved that duringt he year under audi i 132,75.76,000/- was reeiv\ed bl tle Slate M1 ission A uthiritt a s per Ile [n)llo\in detais: ta. T 4.3<0[.85.00- sswas received f'r oi t. tf ad ia vide letter nu. I2-2/201- 1 dated i May.2u17 pertai-nui to the ear 2017-18, b. 50.43.00/- swas recei ved roim (ovst of India v ide letter no. I 2-2/2 О� � Q О СЭ � ССЭ � т�,-�. f �, и �`J `� Г� а7 M1 'J Ti �. .� �� - . 1 r�J -f .-} ц? � ''h N С ц ^l L-. '1 Л ' .! • �•, Ш `� � ,., �' хг п г:� т м ^� �. � .� С _ -- n � -. оС ^ч L �Э � r '� а � п- G г'+ � [7 и ц+ п � о т е '� С7 �S � оС ^1 R С � � .! С ���� � р" н гч го-; г� гК н м�.С rv v - ..С] - д iч7 - - �'�' н .ч �ч .ч �.. кт �п �- цi уΡ ш j '¢ F �7, ш �! 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С v9 �У '� г7 9 М'.;] н V М�п5 и3 � ��П'. �П гi .ri с�. о�+ ��'+ гп гч �ti м ti п� ,-i'. ri гi V� С а� оС С] гг г� сП гч х5 w н �i�... х1 а х Е., г� х., �� о,� r- --а и: ,J, а,д и '~ R1 +у' Г"1 LR и � - .J] et U'� '^! ��'1 `J :�'S �г^1 i,} п '�1 Г'+ �."J М С1 �.� MI '� Г� !'П LM1�M1 н Р�' п � 4 �1 h. ^"1 1� .ч xj ту .� �' ,� �л� '...1 п! м! ' р� , h -ti .L н .--1 , t3 . .�. .. б ',. б' н ,-д и� м г� ..�'.... ед С7 Ф б С] О,�,1 б б��,. р О С С Q С���. С G: � tЭ .. � . � . � . . . б м �7 !� ш �r, �.'�.. гк ��т п г- ,ч � � н с б ~ - и ' н м -. �т сп -��� i о0 � р :ч н т г-� � С гV гы н � �-�, i ц� �: �i s Н, ш. ,, 4 Р б С 1 _ _ О G С б С -� О U � п • N � г�; � -- -_ г� � н � �r н - 7 = = м � . о� гт '.= - - - ^�' г- ы аЕ�- ш Q н м �П - �л гn С ~ � �у' _ .. {Л � I, N н ч. � г-1 r1 �..� . ... ..-..... �, � °' � р � � �.; � , ы =� гЭ � - ¢ 'F,�- С � ^�с п L^ � � r � � а` F 4 р с ��� д КЭ О,.. - � {i � С Q fl � G 9э }р С SЭ ц� ~��. - Ci У У С�: � Г.l. F- 7��v5 tл .п S�� �j �I .�д �г�l СТ �л �..О ,+. х! f^ С.�-з н -,� :.п г н !!!!〕〕〕〕〔一斗一 SARVA SHIKSHA ABHIYAN NAGALAND EDUCATION MISSION SOCIETY STATE OF NAGALAND KOHIMA, NAGALAND SCHLDULL FORMiN6 PART OF I HL ACCC)LJNT FOR THE YEAR LNDFD 3 IST MARCH, 2018 PARTICULARS is 1 2016-17 AMOUNT M AMOUNT (T) SCHLDU1_L - 14 VilSC_ NCOML Visc- Income 3,01,750 96 Refund of AnnuM Grart 1 ?.nnn On nnn no R Cf LJ nd of C ivil Works G ra nt 22,269-00 8,601.00 Total 3,36,019-A6 13,601.00 SCHEDULF : 15 BRC -COST FBRC Cost E BRC Co ntrwAu a I Sa ]a ry 14,2 1,900,00 30, 34.6 70, 00 TO I s Su bstit-,ite Sa I a ry 33,35,878,00 5 5,7 8, 3 75. 00 Re5nurce Persori Salary 62,43,104.00 4, 10,000-00 Total 1,10,00,882.00 3,90,23 M', SCHEDLJLE 1 16 : CIVIL WO- K lr,C1 I M%, ' MAJOR REPAIRING iRoom. Construction 00,000.0o 8,00,cocl.00 Additional Cla," Room 8,01,43,456-50 GPS Full Construction 2, -1 1 1 12.46 5,40,20,268,/U OMS Full COnStrUctbri 1,7 1,82,948-75 5,86,54,659-36 Toilet For Girls 13,28,513,00 1,4 1,04.bO6.00 Bc,,-s Pt 5,06 701_00 1.57,11,932.00 111 (11; W, 3 11 10,000.00 20.000,00 Civii V,;-k Monitoring 2 3,10,150-00 1,17,18.515.00 Wat,-,- Fw, jty 1,02,31,928.50 2,54,41,36 ,50 17)1" j[ J,jrr ,C GNIS 63,81,244.00 1? 91 _11_)_00 ilet 1, 7S,45 /,00 1 Ramp, 43,64,863 00 86,24 ' ,35.00 Dilapidated GPS 97,50,349-00 59,22,156-00 buiAing Less 6MS 7,50,918 -9 Total 21 2 /,9 5,8 0 SCHFDULE : 17: INNOVATIVL ACIIVITIES Girk Educat,on ECCE ST/SC 'Ot,31 SARVA SHIKSHA ABHIYAN NAGALAND EDUCATION MISSION SOCIETY STATE OF NAGALAND KOHIMANAGALAND SCHFDU F FORMING PART OF THE ACCOUNI FOR THF EAR ENDLD 3151 MARCH, 7018 PAR11 CULARS 2017-18 2016 17 AMOUN'T () AAMOUNT (T) SCHEDULL : 18 TEACHFR TRAINING lnservice Teachers T-ainnk, at SRC Level 38.75200 00 RR 80l 00 Total 3875,200-00 88,30,.0 SCH E DULE : 19 CAL C AL 1,29,24. 7 18.00 1,32,25.74 00 Computer Education _ Total 1 2 24 /18,00 1.32,25764.00 SARVA S1ISIIA ABHIYINAN NÅIAL\NI) FDLAT ION MISSION SOCIENTY KOl lA, UN AGLA\) SCIIELU E ANN O\) 10 AN DIlRMINGI IN_ R 1 A l -I PA R -1_ 11 FH. ACCUNT S FO1R I 1 YEAR LDNFD ) I. D 1AR_CH. 20i18 SCHEDULE : 20 : ACO>I NI (i P0)l.l CIlS AND NTLS GN ACCOLl IS A(COLTING Pi1Ol lCES : l1l. VIl0D _Q ACCO1.N I_ING : 1Hie accutlIIs are prepared on historical cos 1 t asis a going concern. -cC Ib 1ased double entry metliod has beer adopted wi hiile maiinin ng books of aeounts in compliancc with hile uidelines framed ii Cliapler I\ of ianual on l1nancii \naeent and Iroreeniiiil Manial, Fxpenditure incurred on accouitt o Ciiil CoIstuetion to Village Education C ommiec. Ward Ldioen o m mniitittee etc. for cnstruCtion radatin of Prinmary Sciool are considered as Revenre Exipendiure. The Accounting Policies not releried to otierwise are consistent with fie geierally accepted accoiiing principle. 2 GR: AN_ 1IN - AID Grants received bs the Sate are treated as Revenue Gratfl 3. IIlNED ASSE IS: i xed as sets ia i e been stated at eort. 4. DEPR ECI. ION : Depreciation ih is nt heen cliargel on ti sed assets. CONTING_N_1 LIABILITY Tliere is no liability ofcoiitigent in iature as on 31 March, 20 18 NOTES ON ACCOLINTS 1. CIVIL (\S 1 UCTON a. Aiiiout pald on account oh Ci il Consrliction to Village Edlcatioi Coittee. Ward 1Ecucation Commitee etc, for Constructi Up-grdatio n of Primary School are considered as FxpeTditie upon production o- I tilization (ertificaite Completion Certicate roni Competeit authority. lirther. aonittt paid to Cotractors iLs bei considered eni i cipmet basis in terms ol Para 74 and Para 75 of Manual on Financial laiaemient andl Procuremeiit. . It has been ebser ed that during the year 2t 10 lan aiennit of 2.1 046700 -x deducted by the Govt, of \agaland towards VT or civil works refleeted as Kind it iratiät inie UCIUts Lof 2016-17 now trarsferied to CiviI Works Advance. 2. PR I I\ \R Y: \PII Ependiture on pre-prct aciiies ieflected in alace Ste Im prelnim ecpses comning Irom more han ten years .aiouning to d 40 o66S6.00p ha5 been s wren ott. A PI 1 1:[ ND: \n aoinult ot Z 66.13,903.50p reflecied under Reserve Fund reaiing to tIe cosi of asseis transterred by G ernment el Nagaand at the time of cinmencerii e the Lpirarimme is nowk heen ransfer to Capha[ l ind Acconi. 4. CURREN 1 l_LI BlLS In absence of Bill Register, Cunt L i abilities has been provide to the exten( ol aiiiont determine based on1 ecords, inforatei n and explaration produced hy tlie societ. P, ROC1RIAI-\NTS: Proclirelicis iade untder sarions lheads wee reaed as expenditiire only after full pay ienm s ade. 1 ndisiributed stock ofinmerial if any at tihe end of the year has been treaed as ni l 6. JASH B\LAN C (ash Balainc has been considered on the basis ofcertilt;ate issued bs the maiagement. S PRL\ lI-S YF ÄA SHcRL : Pievå is sear' fig ues are rerouped and rearianged wvhererv nccessary. SAMA IR I)AS & A SSOCIATES FA D P Rod, (Opp Holy Anget Schol) Nagaon 782001 (AssamC) Chartered Accountants Ph (03672) 231646 (Offuce) 9135062992 (M) C3Fax No :03672 231646 _ _ ~ ~ ~~E-ma ilcsmra@mi o rR(.REMEFNT A\LII (' FR ilF('AI FOR T1WEYEAR ENDEDI 31' MARCHI,2018 Ti is is to certif t hal w e have gone thrugih the prouireimemt proceduere uised for Sarva Sh iksha A\ bhiyan. Nagaland Kohima by Nagaland Education Mission Society and based on [he adit of ihe i r drds or tie year 2017-18 and on tlie hasis o information iad explanatioi given e us. the pocrement procedure prescribe b the Manual on i nanei al Mi anagemciit and Proement for Sarva Shilksha Abbyan has been satisfactoriIN folloed or tie llwing deviations \\c observed: SL. DE TA il . S DEVIAFIONS Amount Invlved Nu. (I )eclared a nmisprueuremrent)i NIL PLAC L: NAJAON Jor SAMIR DAS & ASSOCIATES. Chairte ed Aeecountants DATEI) : 1111. 25' Ju 2019 54 429