SARVA SHIKSHA ABHIYAN TAMIL NADU AUDIT REPORT 01.04.2017 TO 31.03.2018 c7j VENKAT AND RANGAA LLP CHARTERED ACCOUNTANTS Auditors' Report We have audited the attached Balance Sheet of "Tamilnadu State Mission of Education For All " , Chennai - 600 006, the implementing agency of Sarva Shiksha Abhiyan (SSA), and Kasturba Gandhi Balika Vidyalaya (KGBV) in the State of Tamilnadu as at 31st March 2018, the Income and Expenditure Account and the Receipts and Payments Account for the year ended on that date annexed thereto and a summary of significant accounting policies and other explanatory information. These financial statements comprise the returns of State Project Office and 2 Districts audited by us and 28 Districts audited by other auditors. The 30 districts have 45,725 School Management Committees out of which 215 Committees were audited by us and 2,818 Committees were audited by other auditors. The selection of School Management Committees for Audit was made in accordance with the rules prescribed by the Ministry of Human Resources Development, Government of India. Management's Responsibility for the Financial Statements The Management of the Auditee is responsible for the preparation and presentation of these standalone financial statements that give a true and fair view of the financial position, financial performance and cash flows of the Auditee in accordance with the accounting principles generally accepted in India. This responsibility also includes maintenance of adequate accounting records in accordance generally accepted principles and practices, for safeguarding the assets and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, 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 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 internal control relevant to the preparation and fair presentation of the financial statements in order to design audit H.O.: No.13 (Old 6), Flat No.5, "Majestic Apartment", lst Floor, Soundarrajan Street, T.Nagar, Chennai - 600 017. Phone : 044-24326429 E-mail : vandrl984@gmall.com 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 preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal control system. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by the 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. We report that: a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit. b) The accompanying financial statements dealt with by this report have been drawn up in accordance with law c) The accompanying financial statements dealt with by this report have been drawn up in accordance with the Manual on Financial Management and Procurement brought out by the Department of Elementary Education and Literacy, Ministry of Human Resource Development, Government of India. d) The accompanying financial statements dealt with by this report are in agreement with the books account maintained by the Society. e) The accompanying financial statements dealt with by this report comply with such accounting policies and procedures prescribed in the Manual on Financial Management and Procurement brought out by the Department of Elementary Education and Literacy, Ministry of Human Resource Development, Government of India. j We have sought and obtained all the information and explanations relating to the audit observation of the preceding years and have perused the action taken reports along with appropriate evidences. On the basis of our verification we are attaching a summary below: Financial Year 2007-08 to 2016-17 Total No. of Audit Queries 243 No. of Queries Resolved 148 No. of Queries taken for future 77 guidance-treated as Resolved No.of queries ratified Nil No.of Queries Un Resolved. 18 g) In our opinion and to the best of our information and explanations given to us the said accounts read together with the Notes on Accounts thereon give a true and fair view in conformity with the accounting principles followed by the Society. i) In the case of the Balance Sheet, the State of affairs of the Society as at 31 March 2018. il) In case of the Income and Expenditure Account, the excess of Income over Expenditurefor the year ended 31st March 2018. iii) In the case of the Receipts and Payments Account, of the Receipts and Payments for the year ended 31st March 2018. For Venkat and Rangaa Chartered Accountants FRN 004597 ?.PNG Place:Chennai Date: 12th October, 2018 arere Partner T. ZAMEER CH RTERED ACCOUNTANT MEMBERSHIP No. : 230441 TAMIL NADU STATE MISSION OF EDUCATION FOR ALL Name of the District: Notes on Accounts for the year ended 31t March 2018 About SSA: a) The Society "Tamil Nadu State Mission of Education for All" is a RegisteredSociety which has been registered under the " Tamil Nadu Societies Registration Act 1975" on 04.03.1994 as per Registration No. 76 of 1994. The Society is approved by the Government of Tamil Nadu. b) The Society's main object is to attain Universal Elementary Education (UEE) in the State of Tamil Nadu in a mission mode. c) The activities of SSA include: (i) preparatory activities for micro-planning, household surveys, studies, community mobilization, school-based activities, office equp4rnent, training and orientation at all levels. (ii) appointment of teachers, (iii) opening of new primary and alternative schooling facility like RBC's and NRBC's, (iv) opening of upper primary schools (u) constructing additional classrooms, schools and other facilities (vi) Distribution of free textbooks (Brailee books to children's under Inclusive Education), (vii) maintenance and repair of school buildings (viii) Teaching &Learning Equipment for primary schools and for new upper primary schools, (ix) Grants to enable maintenance of equipments, training of teachers, improvement of teaching aids and educating grass roots of the importance of education (x) Creation of a State Level facility for Education Management and training of Personnel, (xi) training of community leaders, (xii) provision for children with special needs, (xiii) Research, Evaluation, Monitoring & Supervision, (xiv) learning enhancement programme (LEP) (xv) innovative activity for girl's education, early childhood care & education, interventions for children belonging to SC/ST minority community, deprived children in urban areas and computer education specially for upper primary level (xvi) interventions for out of school children d) The Society's Policy Implementation in the State is directed by the State Level Executive Committee and the operations are executed by the State Project Directorate through District Level Committees. e) The Society's operational hierarchy flows down from State Project Directorate SPD ) to District Project Offices ( DPO), Block Resource Centers ( BRC) and School Management Committee ( SMC). f) For implementing the schemes, funds are shared between the Government of India and the Government of Tamil Nadu in the ratio of 60-40 on the Net Outlay. g) Schemes have been drawn up under the banners of Kasturba Gandhi BalikaVidyalaya, (KGBV) for specific objects which are aligned with the overall objectives of the SSA. The accounts of these schemes are maintained separately and annexed to the financials of SSA. 2. Signifiant Acccunting Policies a) The society adopts double entry system of book keeping, recognizing income and expenditure on accrual basis. The Statements are prepared on going concern basis. b) Grants received at SPO are treated as income in the year of approval. Fund transfer between SPO, DPO and BRC's are accounted as branch and divisions. c) Amount received during the year against un-spent advances and stale cheque reversals are treated as income in the year of receipt/reversal. d) Assets procured for the use is DPO/BRC has been capitalized. No Depreciation is provided on Fixed Assets. Assets acquired or created for use by beneficiaries are treated as Grants and stated under appropriate heads. e) The funds disbursed through SMC for creation of Infrastructure facilities in schools are initially treated as Advances. These Advances are written off as Civil Grants on completion of intended works. f) The objects of the Society are implemented in various ways such as opening and up-gradation of schools, provision of residential facilities, creation of infrastructure facilities in schools, procurement of assets, provision of educational aids, provision of facilities to out of school children and disabled children, Community Mobilisation, Teacher Training and Research activities. The financial outlay for implementation of various objectives of SSA are categorized as- Activity Related Expenditure and Grants. g) Activity related expenditure are planned, their values budgeted and incurred by payment to supplier or service provider. These expenditures are recognized on mercantile basis. h) Grants are pre-fixed amounts disbursed to the beneficiariesfor specific expenses that align with objectives of SSA. The Grants are treated as expenditure the year of disbursement. i) The amount disbursed by Government of Tamil Nadu towards Teachers' Salary, over and above the amounts incurred by the State Unit are charged to Income & Expenditure and reflected as a committed Liability to Government of Tamil Nadu as at the date of Balance Sheet. 3. Notes on Accounts for the year ended 31.3.2018 1. Fixed Assets purchased for the use of district implementing unit and in control hasbeen capitalized in the books of the Society.The fixed assets created out the scheme fund but being intended for the use of beneficiaries like Computers, TLM Equipments, Assistive devices and School Buildings etc., has not been capitalized as the items were not under the control of the society. However, the assets created have been included in the fixed assets register and use by beneficiaries has been regularly monitored. 2. Advances comprise of : Nature of Advance Year Amount in Rs. Total Rs. Capital Advances 2016-17 30,20,700/- for Civil Works (Capital Head). 2017-18 10,46,74,700/- Other Advances 2016-17 10,000/- (General Head) 2017-18 1,87,57,320/- 1,87,67,320/- Total 12,64,62,720/- The amounts shown as advances comprise of Rs.12,64,62,720/-for which Utilisation Certificates have not been received and hence not charged to Income & Expenditure Account of the year 2017-18. For Venkat and Rangaa Chartered Accountants FRN 004597 V GAAtQ*7- _I: Place:Chennai Date: 12th October, 2018 Partner T. ZAMEER CHARBREE ACCOUNTANT MEMBERSHIP No.: 230441 Format - A Utfitzation Certificate in respect of Grant - in Aid released to SSA, Tamilnadu during the year 2017-18 for Implementation of SSA/ KGBV in the State of TamHUnadu Utilization Certificate for the year ended 31.3.2018 Name of the State: Tamilnadu Am ount in Rupees) 8.No Particulars BSA KGBV Total 1 Opening Balance including NPEGEL A Cash at Bank 42157250 18443638 60600888 a. Grants in Aid General b. Fund in Transit Sub Total (A) Opening 42157250 18443638 60600888 Balance 2 Funds received from 8547657400 116742600 8664400000 Government of India (MHRD) Funds received from 3____ Government of Tamilnadu 5698438267 77828400 5776266667 4 Bank Interest 56650439 1651070 58301509 5 Miscellaneous Income 14048890 361823 14410713 6 Unadjusted Loans and Advances of Previous Years 42425813 0 42425813 Sub Total (B) 14359220809 196583893 14555804702 Grand Total (A + B) 14401378059 215027531 14616405590 7 Less Amount A Actual Expenditure during the 14228629149 197464502 14426093651 A____ Year 2017-18 B Outstanding advances as on 126339333 123387 126462720 31st March 2018 Total IA+ B) 14354968482 197587889 14552556371 Unspent Balance as on 31A 46409577 17439642 63849219 March 2018 9 Grand Total 46409677 17439642 63849219 Certified that out of Government of India share of Rs.866,44,00,000/- (Rupees Eight Hundered Sixty Six Crores and Forty Four Lakh Only) of grants-in-aid sanctioned during the year 2017-2018 infavour of the State Project Director, Tamilnadu State Mission of Education For All, Sarva Shiksha Abhiyan by the Ministry of Human Resource Development, Department of Elementary Education and Literacy, New Delhi and Government of Tamilnadu Share of Rs.577,62,66,667/- (Rupees Five Hundred Seventy Seven Crore Sixty Two Lakh Sixty Six Thousand Six Hundred and Sixty Seven Only) along with the unspent Opening Balance of Rs.6,06,00,888/- (Rupees Six Crore Six Lakh and Eight Hundred and Eighty Eight Only) and Rs. 5,83,01,509/- (Rupees Five Crore Eighty Three Lakh One Thousand Five Hundred and Nine Only) on account of Interest and Ra. 1,44,10,7131- (Rupees One Crore Forty Four Lakh Ten Thousand Seven Hundred and Thirteen Only) on account of Miscellaneous Income earned during the period, and Rs. 4,24,25,813/- (Rupees Four Crore Twenty Four Lakh Twenty Five Thousand Eight Hundred and Thirteen Only) released to sub districts as an advance of the previous year, totaling to Rs. 1461,64,05,590/- (Rupees One Thousand Four Hundred and Sixty One Crore Sixty Four Lakh Five Thousand Five Hundred and Ninety Only), a sum of Rs.1442,60,93,651/- (Rupees One Thousand Four Hundred and Forty Two Crore Sixty Lakhs Ninety Three Thousand Six Hundred and Fifty One Only) has been utilized for the purpose for which it was sanctioned. It is also certified that an amount of Rs.12,64,62,720/- (Rupees Twelve Crore Sixty Four Lakh Sixty Two Thousand Seven Hundred and Twenty Only) released to sub districts as an advance for which accounts are yet to be received from the implementing units/ agencies, as per details enclosed, which has been allowed to be carried forward will be watched and adjusted during the next year 2018-2019 and a sum of Rs. 6,38,49,219/- (Rupees Six Crore Thirty Eight Lakh Forty Nine Thousand Two Hundred and Nineteen Only) remaining unutilized at the end of the year is lying as closing cash and Bank balance at the end of the year will be adjusted towards the grants-in aid payable during the next financial year 2018-19. Certified that I have satisfied myself that the conditions on which the grants- in-aid was sanctioned have been fully fulfilled and that I have exercised the following checks to see that the money was actually utilized for the purpose for which it was sanctioned. Kind of checks exercised 1. Audited Statement of Accounts 2. Utilization Certificates 3. Progress Report STAT r JE IRECTOR Chairman JQX O -Principal Secretary School Education Department Auditors Certificate We have verified the funds utilized as per the above statement with the books of accounts and records produced before us for our verification and found the same has been drawn in accordance therewith. Place: Chennai For Venkat & Rangan Date :12.10.18 Chartered Accountants FRN 004597S Partner T. ZAMEEF CHARTERED ACCOUNTANT MEMBERSHIP No.: 230441 Format - B Utilization Cert(ficate in respect of Grant - in Aid released to 8SA, Tamitnadu during the year 2017-18 for Zmplementation of S&/ KGBV in the State of Tamifnadu Utilization Certificate for the year ended 31.3.2018 General Head Name fthe State: Tamtinadu (jmount in Rupees) 8. Particulars SSA KGBV Total No. 1 Opening Balance including NPEGEL A Cash at Bank 37767314 18443638 56210952 Sub Total (A) Opening 37767314 18443638 56210952 Balance 2 Funds received from 8108713400 116742600 8225456000 Government of India (MHRD) a. Grants in Aid General 3 Funds received from 5548063987 77828400 5625892387 Government of Tamilnadu 4 Bank Interest 56650439 1651070 58301509 5 Miscellaneous Income 14048890 361823 14410713 6 Unadjusted Loans and 13110953 0 13110953 Advances of Previous Years Sub Total (B) 13740587669 196583893 13937171562 Grand Total (A + B) 13778354983 215027532 13993382515 7 Less Amount A Actual Expenditure during the 13713396340 197464502 13910860842 Year 2017-18 Outstanding advances as on 18643933 123387 18767320 31st March 2018 163312871772 Total (A+ B) 13732040273 197587889 13929628162 8 Unspent Balance as on 31st 46314710 17439642 637543352 March 2018 9 Grand Total 46314710 17439642 63754352 I Certified that out of Government of India share of Rs.822,54,56,000/- (Rupees Eight Hundred Twenty Two Crore Fifty Four Lakh and Fifty Six Thousand Only) of grants-in-aid sanctioned during the year 2017-2018 in favor of the State Project Director, Tamilnadu State Mission of Education For All, Sarva Shiksha Abhiyan by the Ministry of Human Resource Development, Department of Elementary Education and Literacy, New Delhi and Government of Tamilnadu Share of Rs.562,5B,92,387/- (Rupees Five Hundred Sixty Two Crore Fifty Eight Lakh Ninety Two Thousand Three Hundred and Eighty Seven Only) along with the unspent Opening Balance of Rs. 5,62,10,952/- (Rupees Five Crore Sixty Two Lakh Ten Thousand Nine Hundred and Fifty Two Only) and Ra. 5,83,01,509/- (Rupees five Crore Eighty Three Lakh One Thousand Five Hundred and Nine Only) on account of Interest and Ra. 1,44,10,713/- (Rupees One Crore Forty Four Lakh Ten Thousand Seven Hundred and Thirteen Only) on account of Miscellaneous Income earned during the period, and Rs. 1,31,10,953/- (Rupees One Crore Thirty One Lakh Ten Thousand Nine Hundred and Fifty Three Only) released to sub districts as an advance of the previous year, totaling to Rs. 1399,33,82,515/- (Rupees One Thousand Three Hundred Ninety Nine Crore Thirty Three Lakh Eighty Two Thousand Five Hundred and Fifteen Only), a sum of Ra. 1391,08,60,842/- (Rupees One Thousand Three Hundred Ninety One Crore Eight Lakh Sixty Thousand Eight Hundred and Forty Two Only) has been utilized for the purpose for which it was sanctioned. It is also certified that Under General Head an amount of Rs. 1,87,67,320/- (Rupees One Crore Eighty seven lakh sixty seven thousand three hundred and twenty only) released to sub districts as an advance for which accounts are yet to be received from the implementing units/ agencies, as per details enclosed, which has been allowed to be carried forward will be watched and adjusted during the next year 2018-2019 and a sum of Rs.6,37,54,352/- (Rupees Six Crore Thirty seven Lakh Fifty Four Thousand Three Hundred and Fifty Two only) lying as closing cash and Bank balance at the end of the year will be adjusted towards the grants-in aid payable during the next financial year 2018-19. Certified that I have satisfied myself that the conditions on which the grants- in-aid was sanctioned have been fully fulfilled and that I have exercised the following checks to see that the money was actually utilized for the purpose for which it was sanctioned. Kind of checks exercised 1. Audited Statement of Accounts 2. Utilization Certificates 3. Progress Report STATE4% R ECT IRECTOR, Chai an Principal Secretary School Education Department Auditors Certificate We have verified the funds utilized as per the above statement with the books of accounts and records produced before us for our verification and found the same has been drawn in accordance therewith. Place: Chennai For Venkat & Rangas Date :12.10.18 NG Chartered Accountants FRN 004597S Partner T. ZAMEER CHARTERED ACCOUNTANT MEMBERSHIP No.: 230441 Format - C Utiftation Cert(ficate in respect of Grant - in Aid reteased to SSA, Tarninadu during the year 2017-18 for Implementation of SSA/ KGBV in the State of Tami1nadu Utilization Certificate for the year ended 31.3.2018 Capital Head Name fthe State: TamiInadu (Amount in Rupees) S.No Particulars SSA KGBV Total 1 Opening Balance A Cash at Bank 4389936 4389936 Sub Total (A) Opening Balance 4389936 4389936 2 Punds received from Government of 438944000 438944000 India (MHRD) a. Grants in Aid General Funds received from Government of 150374280 150374280 3___ Tamilnadu 4 Bank Interest 0 0 5 Miscellaneous Income 0 0 6 Unadjusted Loans and Advances of 29314860 29314860 Previous Years Sub Total (B) 618633140 618633140 Grand Total j A + B 623023076 623023076 7 Less Amount 0 A Actual Expenditure during the Year 515232809 515232809 2017-18 B Outstanding advances as on 31st 107695400 107695400 March 2018 Total (A+ B) 622928209 622928209 8 Unspent Balance as on 31at March 94867 94867 20 18 94867 94867 9 Grand Total 194867 94867 Certified that out of Government of India share of Rs.43,89,44,000/- (Rupees Forty Three Crore Eighty Nine Lakh and Forty Four Thousand Only) of grants-in- aid sanctioned during the year 2017-2018 in favor of the State Project Director, Tamilnadu State Mission of Education For All, Sarva Shiksha Abhiyan by the Ministry of Human Resource Development, Department of Elementary Education and Literacy, New Delhi and Government of Tarnilnadu Share of Rs. 15,03,74,280/- (Rupees Fifteen Crore Three Lakh Seventy Four Thousand Two Hundred and Eighty Only) along with the unspent Opening Balance of Rs.43,89,936/- (Rupees Forty Three Lakh Eighty Nine Thousand Nine Hundred and Thirty Six Only) and Rs.2,93,14,860/- (Rupees Two Crore Ninety Three Lakh Fourteen Thousand Eight Hundred and Sixty Only) released to sub districts as an advance of the previous. year, totaling to Rs.62,30,23,076/- (Rupees Sixty Two Crore Thirty Lakh Twenty Three Thousand and Seventy Six Only), a sum of Rs. 51,52,32,809/- (Rupees Fifty One Crore Fifty Two Lakh Thirty Two Thousand Eight Hundred and Nine Only has been utilized for the purpose for which it was sanctioned. It is also certified that an amount of Rs. 10,76,95,400/- (Rupees Ten Crore Seventy Six Lakh Ninety Five Thousand and Four Under Capital Head Hundred Only) released to sub districts as an advance for which accounts are yet to b received from the implementing units/ agencies, as per details enclosed, which has been allowed to be carried forward will be watched and adjusted during the next year 2018-2019 and a sum of Rs.94,867/- (Rupees Ninety Four Thousand Eight Hundred and Sixty Seven Only) lying as closing cash and Bank balance at the end af the year will be adjusted towards the grants-in aid payable during the next financicl year 2018-19. Certified that I have satisfied myself that the conditions on which the grants- in-aid was sanctioned have been fully fulfilled and that I have exercised the following checks to see that the money was actually utilized for the purpose for which it was sanctioned. Kind of checks exercised 1. Audited Statement of Accounts 2. Utilization Certificates 3. Progress Report STATI P4 JEC DIRECTOR Chairman Principal Secretary School Education Department Auditors Certificate We have verified the funds utilized as per the above statement with the books of accounts and records produced before us for our verification and found the same has been drawn in accordance therewith. Place : Chennai AN or Venkat & Ranga Date :12.10.18 O artered Accountants FRN 004597S Partner -TJZAMEER CHARTERED ACCOUNTANT MEMBERSHIP No.: 230441 TAMILNADU STATE MISSION OF EDUCATION FOR ALL SARVA SHIKSHA ABHIYAN TAMILNADU CONSOLIDATED AUDITED ANNUAL ACCOUNTS FOR THE YEAR 2017-18 RI1314T TO EDUCATION- SARVA SHIKSHA ABHWYAN VDUCATION FOR ALL STATE PROJECT DIRECTORATE DPI Campus, College Road Chennai-600 006 TAMILNADU STATE MISSION OF EDUCATION FOR ALL SARVA SHIKSHA ABHIYAN TAMILNADU Balance Sheet as at 31st March 2018 Amoun In Rs. SSA KGBV TOTAL Sources of Funds Capital Fund Opening Balance -18,562,090,134,28 18,490,622.73 -18,543,599,511.55 Excess of Income over Expenditure -10,043,493,235.71 -880,609.08 -10,044,373,844.79 Total -28,605,583,369.99 17,810,013.65 -28,587.973,356.34 Committed Laiblity for the year 2014-15 1,639,971,600.00 0.00 1,639,971,600.00 Committed Laiblity for the year 2015-16 8,054,801,600.00 0.00 8,054,801,600.00 Committed Laiblity for the year 2016-17 9,790,421,468.00 0.00 9,790,421,468.00 Committed Laiblity for the year 2017-18 10,144,183,629.00 0.00 10,144,183,629.00 Grand Total 1,023,794,927.01 17610013.65 1,041,404,940.66 Application of Funds Fixed Assets 851,046,016.58 46,984.00 851,093,000.58 Current Assets, Loans & Advances Current Assets Cash and D.D. on Hand 73,224.00 70,094.57 143,318.57 Cash at Bank 46,321,352.82 17,369,548.08 63,690,900.90 EB Deposit 0.00 0.00 Cheques in Hand 15,000.46 0.00 15,000.46 0.00 0.00 Loans and Advances 126,339,333.15 123.387.00 126,462,720.15 Total 172,748,910.43 17,563,029.65 190,311,940.08 Less: Current Liabilities 0.00 Net Current Assets 172,748,910.43 17,563,029.65 190,311,940.08 Grand Total 1,023,794,927.01 17,610,013.65 1,041,404,940.66 As per our report of even date annexed, For Venkat & Rangaa For TAMILNADU STATE MISSION OF Chartered Accountant 0EDUCATEON FOR ALL FRN 0045978 EUKO O 1. Place: Chennal Date : 12.10.2018 Partnar reed -;__ ". ZA19WEER OEAARTERED ACCOUNTAMT MEMBERSHIP No.: 230441 TAMILNADU STATE MISSION OF EDUCATION FOR ALL SARVA SHIKSHA ABHIYAN TAMILNADU Income and Expenditure Account for the year ended 31st March, 2018 Amount in Rs. SSA KGBV TOTAL Income Grants Received from Government of India 8,547,657,400.00 116,742,600.00 8,664,400,000.00 Grants Received from Government of Tamilnadu 5,698,438,267.00 77,828,400.00 5,776,266,667.00 NPEGEL Opening Balance Merger 0.00 0.00 Interest from Bank 56,650,438.95 1,651,069.82 58,301,508.77 Other Receipts including Stale Cheques 14.048,890.19 361,823.18 14,410,713.37 Reversed 14.08,80.1 3128 407. Total 14,316,794,996.14 196,553,893.00 14,513,378,889.14 Expenditure Right to Education 0.00 0.00 Residential School 35,655,344A7 35,655,344.47 Transport/Escort facility 51,770,892.00 51,770,892.00 Special Training 150,184,933.00 150,184,933.00 Free Text Book 0.00 0.00 Teaching Learning Equipments 249,801.00 249,801.00 Teachers Salary 6,801,559,115.00 6,801,559,115.00 Committed Laiblity for the year 2017-18 10,144,183,629.00 10,144,183,629.00 Part time Instructors Salary 1,086,376,023.88 1,086,376,023.88 Teachers Training 163,416.325.00 163,416,325.00 Block Resource Centre 1,333.554,825.73 1,333,554,825.73 Cluster Resource Centre 2,135,588,918.50 2,135,588,918.50 Computer Aided Education in UPS 113,158,422.00 113,158,422.00 Teachers Grant 0.00 0.00 School Grant 302,759,263.00 302,759,263.00 Research & Evaluation 11,682,367.00 11,682,367.00 Maintenance Grant 274,329,850.00 274,329,850.00 Interventions for CWSN 356,298,654.90 356,298,654.90 Innovative Activities 79,852,173.00 79,852,173.00 SMC Training 45,043,909.66 45,043.,909.66 Civil Works 515,232,809.00 515,232,809 00 Management 440,159,158.50 440,159,158.50 Learning Enhancement Programme 215,651,676.56 215,651,676.56 Community Mobilization 103,580,140.65 103,580,140.65 Recurring Expenditure 150,690,387.84 150,690,387,84 Non - Recurring Expenditure 46,774,114.24 46,774,114.24 Total 24,360,288,231.85 197,464,502.08 24,557,752,733.93 Excess of Income over Expenditure -10,043,493,235.71 -880,609.08 -10,044,373,844.79 As per our report of even date annexed, For TAMILNADU STATE MISSION OF For Venkat & Rangaa EDuCATION FOR ALL Chartered Accountants 1FRN 004597a- <' Place: Chennal -Ir % " p Date :12.10.2018 Z S e1 w ASt, Ia~tea Partner 4' w T. ZAMEER FD ACCOUNTANT No. : 2 41 TAMILNADU STATE MISSION OF EDUCATION FOR ALL SARVA SHIKSHA ABHIYAN TAMILNADU Receipts and Payments Account for the year ended 31st March 2018 Amount In Rs. SSA KGBV TOTAL Opening Balance Cash and D.D. on Hand At SPO 5,100.00 5,100.00 At DPO 8,886.00 8,886.00 AT BRC 16,533.00 161,340.07 177.873.07 Cash at Bank 0.00 SPO 15,104.212.58 697,125.00 15,801,337r58 DPO 25,149,520.33 7,323,746.75 32,473,267.08 BRC 1,835,998.23 10,261,426.91 12,097,425.14 Cheques in Transit 37,000.00 37,000.00 Total 42,157,250.14 18,443,63873 60,600,888.87 Receipts 0.00 Grants Received from Government of India 8,547,657,400.00 116,742,600.00 8,664,400,000.00 Grants Received from Government of Tamilnadu 5,698,438,287.00 77,828.400,00 5,776,266,667.00 13th Finanance Commision Award 0.00 0.00 Advances Returned 1,701,083.00 0.00 1,701,083.00 Bank Interest 56,650,438.95 1,651,069.82 58,301,508.77 Other Receipts including Stale Cheques Reversed 14,048,890.19 361,823-18 14,410,713.37 NPEGELJKGBV Closing Balance Received D.Do 0.00 Total 14,31B,496,079.14 196,583,893.00 14,515,079,972.14 Grand Total 14,360,653,329,28 215,027,531.73 14,575,680,861.01 Payments Right to Education 0.00 0.00 Residential School 35,655,544.47 35,655,544.47 Transport/ Escort facility 43,311,420.00 43.311,420.00 Special Training 158,644,405.00 158,644,405.00 Free Text Book 0.00 0.00 Teaching Learning Equipments 249,801.00 249,801.00 Teachers Salary 6,801,559,115.00 6,801,559,115.00 Part time Instructors Salary 1,086,472,906.98 1,086,472,906.98 Teachers Training 163,488,527.00 163.488.527.00 Block Resource Centre 1,334,087,280.73 1,334,087,280.73 Cluster Resource Centre 2,136,633,418.50 2,136,633,418.50 Computer Aided Education in UPS 113,158,422.00 113,158,422.00 Teachers Grant 0.00 0.00 TAMILNADU STATE MISSION OF EDUCATION FOR ALL SARVA SHIKSHA ABHYAN TAM1ILNADU Receipts and Payments Account for the year ended 31st March 2018 Amount In Rs. SSA KGBV TOTAL School Grant 302,759,263.00 302.759,263-00 Research & Evaluation 11,232,715.00 11,232,715.00 Maintenance Grant 274,324,850.00 274,324,850.00 Interventions for CWSN 357,159,194.90 357,159,194.90 Innovative Activities 82,560,718.00 82.560.718.00 SMC Training 45,143,806.71 45,143,806.71 Civil Works 594,853,949.00 594,853,949.00 Management 451,933,597.50 451,933,597.50 Learning Enhancement Programme 215,651,676.55 215.651,676,56 Community Mobilization 105.363,140.65 105,363,140.65 KGBV - Recurring 188,920.009.84 188,920,009.84 KGBV - Non Recurring 8,667,879.24 8,667,879.24 KGBV amount Retum to SPO 0.00 0.00 0.00 0.00 Total 14,314,243,752.00 197,587,889.08 14,511,831,641.08 Closing Balance 0.00 Cash and D.D. on Hand 0.00 At SPO 0.00 0.00 Cheques In Hand 0.00 0.00 At DPO 0.00 0.00 At 8RG 73,224,00 70,094.57 143,318.57 Cash at Bank 0.00 SPO 12.818,780.16 1 372866,00 14,191,646.16 DPO 30,934,306.25 5258832.94 36,193,139.19 At SSA / KGBV 2.568,266.41 10,737,849.14 13,306,115.55 Cheques in Transil 15,000.46 0.00 15,000.46 Total 46,409,577.28 17,439,642.65 63,849,219.93 Grand Total 14,360,853,329.28 215,027,531.73 14,575,680,861.01 As per our report of even date annexed, For TAMILNADU STATE MISSION OF For Venkat & Rangaa f.ANG EDUCATION FOR ALL Chartered Accountants FRN 004597$ o P ace: Chennal Date: 12.1D.2018 -r VHhARRRED ACCOUNTA MEMBERSHIP No. : 230441 7lk VENKAT AND RANGAA LLP CHARTERED ACCOUNTANTS Procurement Certificate This is to Certify that, we have gone through the procurement procedure followed by the State Project Directorate, SSA Chennai, and based on the audit record for the year 2017 - 18, we are satisfied that the procurement procedure prescribed in the Manual on Financial Management and Procurement has been generally followed, except the following: S.No. Details Deviations Amount Involved (Declared as Mis Procurement) 1. Nil Nil Nil For Venkat and Rangaa Chartered Accountants FRN 004597 Place: Chennai YS Date: 12thOctober, 2018 6 arlh2er Y Partner T. ZAMEER CHARTERED ACCOUNTANT MEMBERSHIP No.: 230441 H.O.: No.13 (Old 6), Flat No.5, "Majestic Apartment", 1st Floor, Soundarralan Street, T.Nagar, Chennai - 600 017. Phone : 044-24326429 E-mail : vandrl984@gmail.com Consolidated Annual Financial Statement 2017-2018 Audited FMR for the year 2017-18 Stat:Tamfinumidu8A KGBV Total Sources & ApplicationI Opening Balance Cash at Bank 421.572 184.436 606.008 sub total 421.572 184.436 606.008 Loans and Advances to sub districts as on 424.258 424.258 01,04,2017422544.8 For the Year Ended 31.03.2017 845.830 184.436 1030.266 Bource (Receipt) 0.000 Funds received from Government of India 85476.574 1167.426 86644.000 Funds received from State Government 56984.382 778.284 57762.666 13th Finance Commission Award 0.000 Bank Interest 566.504 16.510 583.014 Other Receipts 140.488 3.618 144.106 Sub Total 143167.948 1965.838 145133.786 Grand Total 144013.778 2150.274 146164.052 BSA - Application (Expenditurel Approved AWP&B Including Spill over Right to Education 0.000 0.000 Residential School 533.400 356.553 176.847 Transport/Escort facility 443.610 517.708 -74,098 Special Training 1804.930 1501.849 303.081 Free Text Book 2.970 0.000 2.970 Teaching Learning Equipments 2.500 2.498 0.002 Teachers Salary 169457.424 68015.591 101441.833 Part time Instructors Salary 14016.156 10863.760 3152.396 Teachers Training 2927.900 1634.163 1293.737 Block Resource Centre 16930,060 13335548 3594.512 Cluster Resource Centre 26141.860 21355.889 4785.971 Computer Aided Education in UPS 1500.000 1131.584 368.416 Teachers Grant 976.120 0.000 976.120 School Grant 3038.710 3027.592 11.118 Research & Evaluation 813.620 116.823 696.797 Maintenance Grant 2755.700 2743.298 12.402 Interventions for CWSN 4084.020 3562.986 52 1.034 Innovative Activities 1500.000 798.521 70 1.479 SMC Training 669.670 450A39 219.231 Civil Works 11689.190 5152.328 6536.862 Management (Inculding Fixed Assets for the year 2017-18 9706.110 4526.841 5179.269 Learning Enhancement Programme 5046.500 2156.516 2889.q84 Community Mobilization 1346.880 1035.801 311.079 88A Total 275387.330 142286.288 133101.042 KGBV 2455.740 1974.645 481.095 SSA + KGBV Grand Total 277843.070 144260.933 133582.137 Outstanding Advances as on 31.3.2018 1264.627 1264.627 Total Expenditure 145525.560 Closing Balance as on 31.3.2018 638.492 For Venkat & Rangaa S \ANG Chartered Accounnts For TAMILNADU STATE MISSION OF ---- EDW.DN FOR ALL Date:- 12.10.2018 11- Place:- Chennal z PaLS c or 7 .~rPartnerSt T. ZAMEER CHARTERED ACCOUNTANT .,EMBER PN:230441 TAMILNADU STATE MISSION OF EDUCATION FOR ALL Audited F M R - I SARVA SHIKSHA ABHIYAN Summary Budget Analysis (Entire Programme) For the Year Ended 31.03.2018 (Rs. In Lakhs) Annual Name of the State Workplano& Opening Release by Releases by 1o FIne Audited Ei& Ber Budget for Balance GOI Government Award Expenditure xt F.Y Tamilnadu 277237.051' 606.008 86644.000 57762.667 0.0001 142286.291 199783.760 For Venkal & Rangam For TAMILNADU STATE MISSION OF Chartered Accounta t EDUCATION FOR ALL Date .- 12.10.2018 ---- Place:* Channel t s1 it S ; tosro . Partner rtere T. ZAMEER CHARTERED ACCOUNTANT MEMBERSHIP No. :230441 TAMILNADU STATE MISSION OF EDUCATION FOR ALL Audited F M R - II SARVA SHIKSHA ABHIYAN Summary Budget Analysis (Entire Programme) For the Year Ended 31.03.2018 (Ru. In Lakhs) Opening Balance for Released for the Expenditure for the Estimated AWP&B Name of the State the year Financial Year till financial year till for the next financial date (2017-2018) date year TAMILNADU 606.008 144406.6671 142286.291 199783.760 For Venkat & Rangaa For TAMILNADU STATE MISSION OF Faa G EDUCATION FOR ALL Chartered Account Date :-12.10.2018 Place Chennai 1Qt'ctirecco Partner eaarttrei T. ZAMEER CHARTERED ACCOUNTANT MEMBERSHIP No.: 230441