Jay xasnyay & co.
.:A.                                                                                            J UIJ
 Chartered .'Accountants                                                                               otOJ=T-!18
Head Office :· 186, Old Nehru Colony, Phase-JI
Near Income Tax Residential Complex, Dehradun-248001, Uttarakhand
Branches: New Delhi, l'Une, Jodhpur. Saharanpur, OhampurtBUnor), Harfdwar, Yamuna Nag;ir
Contact No.:-9997046750, 8126389403
t:mall:-akdehradunlClgmall.com. kashyapaJaykurnarllgmall.com
Website : akkashyap.com




                                                                  STATE PBQIECT OEEJCH
                                                    $ARYA smKSUA AQHJYAN (S.SA) PBQIECI
                                                 llB'AMKIIMUl.SAIJI~                                                  ;:J
                                                                                                 l' ~
                        GB.lhll\'W. UULIZATION CfBTICICAtE UJR Tiff tlNt\~CIAI YEtlB tiSDED -,.I \                         U·ZPJB
                                                                                                                                                llli"lnl.at'll
              Gr.u1t t.c-uuNo.               Ope-nlns IJ.tl.JtKe Cn.nt rttielnd   lntftl"t'lt&  TutJI -1v.. U.1blc     Qpc:ndlture       CIJ,,tnjfll.tl.)nC'C
                                                lndudln,          from C:Ol.1nd Other rttlopll'      fund                                    lndud1nc
                                             Advantti as on        St.ale GoVL                                                           AdY.lncttafon
                                               01.04.2017                                                                                 3LO:U018


                 R.tcant.o•
 Cr.ant ll<>d No•ll (Pl,n)                               573,93         4510.96           1657.69         47375.58          43171.$,4              410'.!.04
 Cr.an, II cad Ho-30 (S.C)                                 o.oo         13105.49           409-04         13514.53          13S14.SJ                    0.00
 C,.nc Htad Ho•ll (S.T.J                                   0.00          19?3.32            86.11          2009.43           2009,43                    o.oo
                    r... 1                               573.93         6CU7'2.77         21S1.84         62899.54          587'7.S0               4102.04
               Non•rttu-rria,:
Cr-.1nl If rad H~l l (Pbn)                               79L24           5970.9'              0.00         6762.18           1586.IS               5176.0]
Gr.tot lfC'~d Ho-30 (S.C)                                195.24          ISS0.00              0.00         17•.u.t            S9UO                 1353.114
Cr.tnl Hr-~d No-31 (S.T,)
                                                          •uo             230.17              0.00          279.27              81.39                196.88
Tobi                                                    1021.sa          1159.11             0.00          8786.69           2059,94               6n&.1S
Cr.and Total'Cn.;it lie.ad No. 11 '10, ll               l60l.SI        67931.88          1152.84          71686.2:l        6011$7.44             10828.79

               Cfftill td tlut out of A.-. 67931~88 t..ac:so(Cr.a.nu•ln Aid unctklntd 1n abow: mcnUoMCI ht.tds-durinJ tht yur 2017•2018 In tnou.r of S.rt.1
Shtbh.1. OhJy.,n. Sta:lc- o( Uu.:araktund trvm Cowmmct. ol Ind~ and Covtmrr1C11t of Uuan.ldi:i.nd tor Sun; ShbM ;\bbty.u,. \lnar.u:tu..n d s..hhJ Ke U,,.
Shls.laha P~ ~uiu.r khcn. T.apo,\")ft Ro~ Oc-hr.id:in. Utt1n.Jdu nd \'1dc lctic-r no. notnS a,.aJnn e¥.h Gnnt lb.. 2152..84 L.aa 011 .attount or lntn~n
Md othff tn.come r-unnJ durin,c the period bt Apnl -2017 to 31.n M.i.rdt-2.018 ~d :t sum of lU. 1601.S1 Lacs on atrount oCunfPfnl b,,l,nk ~
tndudlnc~inw: as on ht April 2017 ,a rum oCRJ.608S7.'44 Uahll bNtt utU~ tor the purpo1cforwfddt It w-us.anrtto~td ~d'The Oo.slnJblnk
                              or
llaJ.u, rr indvdJni lldv.lllN'J Rs. I 0 828,7 9 Lo a w!llch 1h.ol1 be fftll<d tn di< PY·20 I 11-20 19

             CmJflitd t!wt I h.iw RtfJRc-d «QystU Uw tbrt com:htloru on wbkh t~ Cr.1nt1 w.u un<t1ontd ~,~ bttn du.Jy Mffllcd ud tJw I hn-e ~ std
the /ollowla.i die-du m see lhat the anoncyv.•;n arnullyulllli:tJ (orlhci purpou- forwhtch It~ um;don.ccL
Klud1 or Chtdcs EtC1:rd.Jcdt--
1]    ;\udttrd Su.ta:niu o! A«ouna ( Copy c-1".doinl]
2)    Ulllluuon Cnillc,tN
l)    Avdltfd Rtpon& ~lanaicmcnc
      lctttr
4)    ~~A SotN toNtauW

     for UIUrJkh•nd S>bhl Kc Llyc Shlluha Pulmd




-~-,r----                                                                                                                       Stotc~ octor
.AJay xasnya  y oc co.
Chartered .Jlccountants                           J
lfcad Office:· 186, Old Nehru Colony, Phase-II
Near Income Tax Residential Comple.,. Dehradun-24800 I, Ultamkhand
Branches: New Deihl. l'Une, Jodhpur, Saharanpur, Dhampur(Bijnorl. lfaridwar, Yamuna Nagar
Contact No.:-9997046750, 8126389403
Emall:· akdehradun I Ogmall.com, kashyapajaykumartgmall.com
Website : akllashyap.com




                                                                    Audllot'« rcnlficatc
 CfflUk-d dut I tu.w uw&rd -r-ttlkl: dw CNdtdocJ on wt.kb Ulil Gr.611t, w.tt l&OC'dOotd haw btu d'f/:t/ IWAM v.d c:h.al l U"" ent'dwcl dN
 that the ltlCIOfJWU ~uwtud tar the~ (or .,.-tikill lc wu aaliCDODCd.
                                                                                                                                            ~,d:l«b   to WC'



 FOR AJAYKASIIY/IP & CO.
 OIARTEll£DIICC0U~'TANTS
 FRN N0·Ol3888C




 O.ited:
 Pl;an-: Oehr.adun
    jay Xq,snyay & Co .
. 0l.
  .Cfiarterea.'A.ccountants
Head Office ,. 186, Old l'!ellru Colony, l'hase~I
Near Income Tox Residential Complex, Oehradun-24800 I, Uttara.khand
Branches: New Delhi, l'llne. Jodhpur, Saharanpur, Dhampur(Bijnor), Haridwar, Yamuna Nagar
Contact No.:-9997046750, 812638940:S
t:mail:· akdehradun ltgmall.com, kashyapajaykumarilgmail.com
\Yebsile : akkashyap.com




                                                     AUDlTOR"S REPORT


           To.
           The State Project Director,
           Uttarakhand Sabhl Ke Llye Shlksha Par!shad,
           Sarva Shlksha Abhiyan,
           Nanur Khera Tapovan Road,
           Dehradun.
           Uttarakhand.


           Dear Members,           ,


           We have examined Balance Sheet including Income and Expenditure Account and Receipts and
           Payment Account for the year ended 31" march, 2018 i.e. financial year 2017-2018 pertaining to
           SARVA SHIKSHA ABHIYAN Implemented by UTTARAKHAND SABHl KE LIVE SHll<SHA
           PARISAD, NANUR KHERA,DEHRADUN, UTTRAKHAND hereinafter referred to as "The Projecr".
          The Balance Sheet along with Income and Expenditure Account and Receipts and Payment Account
          as prepared by the Project is annexed herewith after auditing of the same on the basis of records
          and documents submitted by the project


          These Financial Statements are the responsiblllty of the Concem's Management. Our responsibillty
          Is to express an opinion on these financial Statements based on our audit We have conducted our
          audit In accordance with the accountlng Standards generally accepted In India. Those standards
          require that we plan and perform the audit to obtain reasonable assurance about whether the
~Jay xasnyay                                & (;o.
Chartered .'Accountants
Head Office ,. 186, Old Nehru Colony, l'hase·II         •
Near Income TM Residential Complex, Dchradun-24800 I, Ullarakhand
Branches: New DclhL Pline, Jodhpur, Saharanpur, Ohampuf1HlJnor), Haridwar, Yamuna Nagar
Contact No.:· 9997046750, 812638940:S
                                       jaykuma~gmall.com
!!mall:· akdehradunlCgmall.com, kashyapa
Website : akilashyap.com




                              .                                                                         .
         financial statements are free of material misstatements. An audit Includes examining on test basis,
         evidence supporting the amounts and disclosures In the financial statements. An audit also Includes
         assessing the accounting principles and significant estimates made by the management, as well as
         evaluating the overall financial statement presentation. We believe that our audit provides a
         reasonable basis of our opinion.


         We have obtained all the information and explanation, which to the best of our knowledge and
         belief were necessary forthe purpose of our audit


         The financial statements annexed herewith Incorporate the accounts of 13 District Offices of the
         State; the name of Auditors is as under.


         S.NO                          NAME OF AUDITORS
         I.       Ajay l<Mhy.ap & Co. ( Chartered Accountants)


         We report, subject to Significant Accounting Policies & notes to accounts in Schedule 'A' and audit
         observation including previous year compliance report in Schedule 'B' to this report & separate
         'Management Letter' of even date that:


              1. We have obtal.ned all the information and explanations which to the best of our knowledge
                  and belief were necessary for the purpose ofour audit


              2. We have audited on procurement basis and ensured the coverage of audit on the test basis.


              3. In our opinion, proper books of accounts have been kept by the State Project Office, so far as /
                  appear from the examination of the books of accounts.
.~Jay xasnya   y & Co.
 Chartered .'Accountants
Head Office :· 186, Old Nehru COiony, Phase-II
Near Income Tax Resldenllal Compleit, Dehradun-24800 I, Utlarakhand
Branches: New Deihl, l'une, Jodhpur, saharanpur, Dhampur{Bijnor), Haridwar, Yamuna Nagar
Conlact No.:- 9997046750, 8126389403
l'.!nall:· akdehradun I agmaJl.com, kashyapajaykumartgmail.com
\Vebsite : akkashyap.com




            4. The statements of accounts deal with thls report are In agreement with the books of
                accounts.
                                                                                                                <
            5. In our opinion and to the best of our information and according to the explanations given to
                us, the said accounts give the information in the manner so required and give a true and fair
                view of:


             a) In the case of the Consolidated Balance Sheet of the State of Affairs of the above named
                 Project as at 3111 March 2018. •


             b) In the case of Consolidated Income & Expenditure Account of the income of the above
                 named Project for the year ended on 3111 March 2018.


             c) In the case of Consolidated Receipts & Payments of the income of the above named Project
                 for the year ended on 311< March 2018.



       FOR AJAY KASHYAP & CO.
       CHARTERED ACCOUNTANTS




      DATED: 28th November 2018
      PLACE: DEHRADUN
~Jay xasnyay                                     & Co.
Chartered. .'Accountants
Head Office:· 186, Old Nehru cotony, l'hase,11
Near Income Tax Residential €omplex. Oehradun,24800 I, Uttarakhand
Branches: New Deihl, Pline. Jodhpur, Saharanpur. Dhampur(Bijnor), tlalidwar, Yamuna l1agar
Contact No.:-9997046750, 8126J8940~
emall:-akdehradunlctgmall.com, kashyapajaykumarCgmail.com
Website : akkashyap.corn




                                     STATE PROJECT OFFlCE
                           UTTRAKHAND SABHI KE LIYE SRJKSIIA PARISHAD
                              SARVA SBIKSHA ABHIYAN (SSAI PROJECT
                              FOR THE YEAR ENDED 31ST MARCH 2018

          Sc.hedule-A

          Significant Accounting policies & n.otes forming part                              of financial
          statement fort.he year 31" march 2018.



              a) Significant Accounting Policies

                   1) Met.hod of accounting:
                       Double entry method based on cash basis is followed by SSA.

                  2) Grant Receipts:
                       Grants from central government, state government received toward
                       project expenditure have been considered as revenue grants and
                       capital grants accordingly, routed through income & expenditure
                       account & balance sheet. All the non recurring expenditure incurred
                       including towards purchase of fixed assets at school levels are shown
                       as capital expenditure and routed through income and expenditure
                       accounts (non recurring). Further, expenses incurred towards
                       creation of fixed assets are shown as addition to the fixed assets.
   jay Xashya
.='A            y & Co.
 Chartered'
       .    .Jlccountants
Head Office :- 186, Old Nehm Colony, Phase•II
Near Income Tax ResldcnUal Complex, Dchradun•24800 I, llttarallliand
Branches: New Delhi, l'Une, Jodhpur, 5aharanpur, Ohampur(Bijn011, llaridwar, Yamuna Nagar
Contact No.:· 9997046750, 8126J89403
!!mall:· akdehradun 111gmall.com, kashyapajaykumai11g,rnall.com
Website: akkashyap.com


                 3) Interest Income:
                    Bank interest earned on bank accounts maintained by SPO, DPOs,
                    DIETs, BRCs, CRCs, KGBVs, SMC's have been taken as income of the
                    Project.


                4) Other Income:
                     Amount refunds/previous year's interest from DIETs, BRCs, CRCs,
                     KGBVs, SMC's level are shown other income of the project.

                5) Expenditure under the scheme
                    AIJ the expenditure incurred under the project as per the AWP & B is
                    accounted on cash based double entry method.

                6) Fixed Assets:
                    Fixed assets purchased for the project have been capitalized and are
                    stated at historical cost, as a policy, no depreciation on such assets is
                    provided in the income & expenditure account

                7) Advances:
                    Fund .released by Districts to sub-units level are initially treated as
                    reported expenditure.


           b) Notes forming part of financial statement:


               1) The accounts are being maintained on cash basis double entry book
                  keeping system and financial statements prepared accordmgly.


               2) The aggregate amount of grants received during the year i~ accounted
                  as income of the Project and all the expenditure including expenditure
                  of fixed assets are accounted .as expenditure of the project and those
                  expenditures relating to acquisition of fixed.assets for the project are
~Jay Xasnya     y & Co.
Chartered ..'A.ccountants
Head Office:· 186. Old Nehru COiony, Phase-II
Near Income Tax Resldenlial complex, Dehradun-248001. Uttarakhand
Branches: New Deihl Pune, Jodhpur, Saharanpur, Dhampur(Bijnol), ltarldwar, Yamuna Nagar
contact No.:· 999i046750, 8l26J8940:S
email:· akdehradun I Cgmall.com, kashyapajayku~il.com
Website : akkashyap.com


                     treated as "Fixed Assets" Accordingly, those expenditure have been
                     routed through income & expenditure account.


                 3) The expenditure at some of the sub-units below BRC's level are
                    accounted for on the basis of utilization certificates.
                                                                             -=-
                 4) The State Project Office has taken a policy decision to reflect the
                    assets procured out of project fund as fixed assets till the close of the
                    Project.

                 5) Bank balances and advances at some of the SMC's level are subject to
                    reconciliation and confirmation wherever applicable.




         FOR A.JAY KASHYAP & CO.
         CBARTEREDACCOUNTAN
                         ,




         Date: 28th November 2018.
         Place: Dehradun
.~jay Xashyay & Co.
Chartered. .'A.ccountants
Head omce :· 186, Old Nehru Colony, Phase-II
Near Income Ta.t Residential Complex, Ochradun-248001, utlarallhand
Branches: Ne11• Deihl, Pune, Jodhpur, Saharanpur, Dhampur(Bijnor), Hartdwar, Yamuna Nagar
Contact No.:- 9997046750, 8126389403
flnall:· akdehradun I tgmall.com. kashyapajaykumartgmall.com
Website: allllashyap.com



                                                 STATE PRQ[ECJ QFFlCE
                                      UTTARAKHAND SABO) KE LIYE SHJKSHA PARJSHAD
                                      .    SARVA SHJKSHA ABfflVAN (SSA) PROJECT
                                                    SCHEDULE- B
              Audit observation for the year ended on 3Jst March 201s.
                 A) Audit Observations:

             a) Inter unit reconciliation with the sub units Offices not made by some of the District Project
                Offices.

             b) During the audit it was noticed that the physical verification of fixed assets at State project
                office and District offices has ·been conducted but the sub-units below District office did not
                provide us physical verification reports.

             c) During the course of audit it was noticed that no. of SM Cs present In the statutory audit is
                approx. 56% and the books of accounts of rest SMCs not produced before us for verification,
                though their balances were produced to us and are part of the final accounts.

             cl) Sub District levels are instructed to prepare bank reconciliation statement on monthly basis
                 & bank wise but only few are following these practices mostly at sub district level.

            e) Some other observation relating to Districts, found during the course of audit in the books of
               accounts of DPOs and sub-offices have been covered in the respective District Reports. These
               observations should be treated as integral part of State Report.
~Jay xas1tyay                                   &       co.
Chartered .'Accountants
Head Office :· 186, Old Nthru Colony. Phasc~I
Near Income TM Resldenllal t.omPlu, Dellradun-24800 I, Ultarakhand
Brancltes: liew Delhi, l'Une, Jodhpur, Saharanpur, Dhampw(Bljnor), Harldwar, Yamuna Nag;ir
Contact No.:· 9997046750, 8126389403
llmall:· akdehradun I Clgmo.11.com. kashyapajaykumarllgmail.com
\Yebsite : akkashyap.com




                   B)   Previous year compliance ,


s.      Type or          Year             details or the audit obJeclfon                               Compliance                         Status
110.     Audit
       Oblecttcn                                                                                                               -
l                            It was observed that advances or Gram
                             Nldhi amounting to Rs 148.42 Jae was
                             shown adjusted during the FY 2015-16
                             out of which advances or Rs 64.70 Lac                                                                                      '
                             were not be verified In the absence or We have examined the cash book,
                     2015-16 b111 voucher.                                                           Ledger and supporting bnls &
                             Further Advances to SMC Rs.3008.19 lac                                  voucher or Gram Nldhl & SMC.son
                             was shown adJusted during the FY                                        random  basis and found them
                             2015-16 out or which advances of correct
                             Rs.1828.10 lac were not be verified In
       Outstandln   ~---4-=  th     ::;..:a
                               :.;.;e     ::.:
                                            ba:.
                                               se  n
                                                ;;.;a=c~e "'
                                                          of    b
                                                             :...:  llc1:...v
                                                                  :.;;      ~ o
                                                                              =-=
                                                                                uc:;:
                                                                                  ch   e:.:.;
                                                                                     c:.: r.'-----~
       gAdva.nce             It was observed that advances or Gram
       with Gram             Nldhl amounting to Rs 14.77 lac was                                                                          Settled
        Nldhl &              shown adjusted during the FY 20)6-17
          SMC                out' or which advances or Rs 12.77 Lac
                             were not be verified In the absence or
                             bill voucher.
                             Further Advances to SMCs Rs 1763.05
                     2016-17 Lac was shown adjusted during the FY
                             2016·:17 out or which advances or Rs
                             797.41 Lac (lndudlng last year
                                                                                                                                                    •
                             advances) Lac was verified the rest
                             advance amount or Rs 965.64 could not
                             be verified In the absence or blll
                             vouchers.
 2                           Rs 62.17 Lac &Rs 68.06 Lac received by
                              DPO Chamoll & DPO Dehradun from
                     2015·16 SMC has been reflected under the head Bank Interest earned on bank
       Interest&             o:::
                    1-----4..::  th     ec:..
                                     .:::   r.:::
                                               R~ec   .e!t
                                                     :::   1t
                                                        to:!::                                    -l accounts maintained. by SPO, DPOs,
          Other                                                                                                                           Settled
                              It was observed that an amount or Rs DIETs, BRCs, CRCs, KGBVs, SMCs
         Receipt             42.40 Lac in DPO Chamoli, Rs 46.62 Lac have been taken as Income of the
                     2016-17 In DPO Dehradun, Rs 122.09 Lac in DPO ProJect and Is part or slgnltrcant
                              Haridwar, Rs 48.05 Lac in Paurl & Rs aceountlna ecuetes.
    Jay Kasnwap & Co.
. tA.
  CharteredAccountants
    Head omce . 186, Old Nehf'I/ Colony, l'hasc~I
    Near Income Tax Residential Comple.~. Oehradun-24800 I, Uttarakhand
    Branches: New Delhi, l'Une, Jodhpur, Saharanpur, Ohampur(Bljnor), ttaridwar, Yamuna Nagar
    Conlact No.:-9997046750, 8126389403
    email:- akdehradun I Cgmall.com, kashyapajayku~gmall.rom
    Website : akkashyap.rom



    s.     Type or         Year           details of the audltobfectlon                             Compliance             Status
vo,         Audit
          Oblectlon                                                                             .
                                      13.21 In DPO Tehri received from SMCs
                                     has been shown under the head other
                                     Receiots.
    3                                During the audit It was noticed that the
                                     physical verification or fixed assets at
                                     BRCs, CRCs, School level has not been
                        2015·16
                                     conducted at any time during the year
           Physical                  and physical verification report not         Physical verification or fixed assets
          Verlflcatlo                orovlded to us for verification.             was conducted at BRC's level but the     Partly
          nor Fixed                  During the audit It was noticed that the     same was not conducted at CRC and       Settled
            Assets                   physical verification or flxed assets at     School level.
                        2016-17      BRCs, CRCs, School level has not been
                                     conducted at any time during the year
                                    and physical verification report not
                                    orovided to us for verification.
4                                   During the course of audit It was noticed
                                    that no. ofSMCs present in the statutory
                        2015·16     audit fs very low approx. 26% and the
                                    books of accounts of rest SMCs not
                                    provided to us for verification.
                                    In the case of SMCs to whom Rs 100000
                                    or more fund was released during the
                                    financial year 2014-2015, we have            The Internal auditor conducted the
                        2015-16
                                   conducted the audit of three hundred          audit of rest of SMC in the F.Y -2016·
          Coverage                 twenty two (322 nos) approx 35%               2017 & 2017-2018
                                   SMCs onlv,                                                                             Settled
           ofSMC
                                   During the course of audit it was noticed
                                   that no. of SMCs present in the statutory
                        2016-17    audit is very low approx. 31 % and the
                                   books of accounts of rest SMCs not
                                   provided to us for verification.
                                   In the case of SMCs to whom Rs 100000
                                   or more fund was released during the
                        2016-17    financial year 2016-2017, we have                                                                I:
                                   conducted the audit of three hundred                                   .
                                   Nintv Six f396 nos) SMCs.
5          Double                  During the audit it was noticed that the
         Entry Book     2015-16    annual accounts not prepared at BRCs                                                   Settled
         keeping Is                /CRCs/SMCs & DIETs level due to this
:A.Jay xasnyay & Co.
Chartered ..'A.ccountants
Head Office :· 186, Old Nehru Colony, Phase-ti
Near Income T.u Residential Complex. Dehradun-24800 I, Ulllll'akhand
Brandies: New Delhi. Pune, Jodhpur, Saharanpur, Dhampurt81jnor), Hrufdwar, Yamuna Nagar
Conlact No.:- 9997046750, 8126389403
!!mall:· alldehradun !Cgmall.com, kashyapajaykumartgmaJl.tom
Website: akkashyap.tom


s.     Type or        Year            detalls or the audit objection                      Compliance                   Status
NO.     Audit
      Oblectlon                                     .
      notbelng                  the f ixed assets created at this level not
        done                    readily made available to us. Since the
                                value of fixed assets not shown In the
                                ledger and In absence of annual               State Project office has given
                                accounts the real value of assets could       assurance that In the coming years                 •
                                not be Identified by the Project It also      I.e. 2018-2019 onwards the annual
                                                                                                                                 '
                                seen that the all DPOs worked In              accounts would be prepared at each
                                Accounting Software I.e. Tally as well as     level of BRCs /CRCs/SMCs & DIETs.
                                manual accounting but In the sub units        Double enuy system of accounting
                                where huge part of expenditure for            shall also be followed.
                                identified the actual oositions.
                                During the audit it was seen that the all
                                the DPO worked In Accounting Software
                    2016-17
                                t.e. Tally and the accounts are also being                                                       :
                                prepared manually. But double entry
                                book keeping Is not being done In sub
                                units such as BRC's, CRCs and SM'Cs.
6                               Bank reconciliation statement on
                                monthly basis are prepared at SPO ,DPO
                    2015-16
                                & BRC level, CRCs and SMCs level only
                                fe\vare followln1t these practice.                State Project Office has given
                                                                              Instructions to all the CRCs & SMCs,
                                Bank reconciliation statement on              through District Project Offices that
        Ba.nk                   monthly basis are prepared at SPO ,DPO
      Reconclllat   2016•17                                                     each and every sub units prepare
                                & BRC level, CRCs and SMCs level only
      Ion & Inter                                                              bank reconciliation statement on a       Partly
                                few are followln2 these oractlces.                       monthly basis.
         unit                                                                                                          Settled
                                Inter unit reconciliation with the sub
      Reconclllat   2015-16     units not made by the District Project
         Ion                                                                  Inter unit reconciliation with the sub
                                Office.                                        units made by most or the Districts
                                Inter unit reconciliation with the sub                    Project Office.
                                units not made by the District Project                                                           •
                    2016-17
                                Office.

7                               It was observed that Rs 145.32 Lac has
                                been shown received from Swach Amount of Rs 145.32 lac was shown
                    2015-16
                                Bharat Kosh as Loan & Advances on as loan/liability In the F.Y 2015-16 &               Settled
                                account of capital grant In aids. The the same was repaid In the F.Y 2016·
                                same has been transferred and utilized                17
                                by the district rorconstruction oftollets.
  Jay xasnya
:A.         y & Co.
Chartered .'A.ccou,ntants
Head Office :· l 86. Old Nehru ColoJ1y, l'hase·ll
Near Income Tax Residential Complex, Oehradun-248001, uttarakhand
Branches: New Delhi, l'une, Jodhpur, Saharanpur, Dhampul{llijnor), Haridwar, Yamuna Nagar
Contact No.:- 9997046750, 8126389403
Email:· akdehradun I Cgmall.com, kasltyapajaykuma•ail.com
Website : akkasltyap.com


s.      Type or        Year            detal.ls of the audit objection                      CompUance            Status
NO.      Audit
       Oblectlon                                                                                 .
8                                Rs 53.05 Lac as shown against liability Liability or Rs SJ.OS was paid In the
      Liability
      was Paid       2015-16 was paid during the current financial F.Y 2016-17.                                  Settled
                             vear.
9                            Some others          observation/queries
                             relating to Districts, found during the
                             course of audit In the books or accounts
                    2015-16 of DPOs & sub offices have been covered
                             in the respective District reports. These
      Districts             observations/queries should be treated      Compliance relating to District
      observatlo
                            as Intearal oart or the state Reoort       Pro/ect Offices"& BRC's level was         Panly
      n/querles             Some others observation /queries             provided, but the compliance            Settled
                            relating to Districts, found during the relating to SMC level not provided.
                            course of audit in the books of accounts
                    2016-17 ofDPOs & sub offices have been covered
                            in the respective District reports. These
                            observatjons/ queries should be treated
                            as Intezral cart of the state Recort.



        FOR AJAY KASHYAP & co:
        CHARTERED ACCO




        Date: 28th November 2018.
        Place: Dehradun
      Jay xasnyay & Co.
. :J-l.
-Cliarterea .'Accountants
Head Office :· 186, Old Nehru Colony. Phase.II
Near Income Tax ResldenUal Complex, Dehradun-24800 I, UU.arakhand
Branches: New Delhi, rune, Jodhpur, Saharanpur, Ohampur(61Jnor), ttarldwar, Yamuna Magar
Cont.act No.:-9997046750. 8126389403
fmall:· akdehradun IGgmall.com, kashyapajaykumattlgmall.com
Website : akkashyap.com



                                              STATE PROJECT QEEICE
                                   UITARAKHAND SABHI KE LIVE SHIKSHA PARISHAD
                                       SARVA SHIKSHA ABHIVAN CSSA) PROJECT

                                            PROCUREMENT AUDIT CERTIFICATE

            This is to certify that we have gone through the procurement procedure use for the State for
            SSA and based on the audit of the records for the Financial Year 2017-2018 for Uttarakhand
            Sabhi Ke Liye Shiksha Parishad, and inputs from the Districts audit reports, we are generally/
            satisfied with the procurement procedure adopted by SSA Uttarakhand prescribed in the
            manual of financial management & procurement under SSA has been followed.


             S.N.12   Details            Deviations                             Amount Involved
                                                                          ffiedare as Mis-orocurementl
                      Nil                Ni.I                                          Nil



       FOR AJAY KASHYAP & CO.
       CHARTERED ACCOUNTANTS




       (AJAY KASHVAP)
       FCAPARTNER
       M.NO-407448
       FRN NO ·013888C


       DATED: 28th November 2(!18.
       PLACE: DEHRADUN
.
~




                   ~ ~ffl ~lllof
                      -a-ar~-a-ar~
                        STATE-UTTARAKHAN D




            UTIARAKHAND SABHI KE LIVE SHIKSHA PARISAD

                SARVA SHIKSHA ABHIYAN (SSA), PROJECT
    CONSOLIDATED ANNUAL FlNANCIALSTATEMBNTS FOR THE FINANCIAL YEAR 2017-18




                                                                                   Audltor:•
                                                                       AJAY KASHYAP & CO.
                                                                CHAR'FBRED ACCOUNTANTS
                                                Head O_fflce! 186 Old Nehru Colony, Phase II
                                                     Near tncome Tax. Res.t-dentlal Complex
                                                           Debradun-248001, Uttai:a!Jhand
~  Jay xasnya y & co.
. Chartered.Accountants
Head Office:· 186, Old Nehru Colony, PIJ.ase·II
Near Income Tax Resldentlal Complex, Dehradun-248001, Uttarakhand
Branches: New Delhi, Pune, Jodhpur, 5aharclnpur, Dhampur(Bijnor), Haridwar, Yamuna Nag;lr
Contact No.:· 9997046750, 8126:)89403
fmall:· alldehradun I Cgmall.com, kashyapajayku~all.com
\Vebsile : akkashyap.com




                                                  STATE PROJECT Off ICE
                                          SARVA SUU<SHA ABUIYAN [S.S,A} PROJECT
                                      UTTARAKHANP SABHJ KE LIYE SHJKSHA PARISAP
                                                UTll,IZAIION CERTIFICATE
                                     FOR THE EINANClAL VEAR ENPEP 31ST MARCU·2QtB




          2    Grant Received From Govt. oflndla
              F.NO 10·3 2017-EE.14 DT 03·05-2017
              F.NO 10·3 2017-EE.14 DT 2S·07·2017
              F.NO 10·3 2017-EE.14 OT 28· 12·2017




                              TOTAL AVAILABLE FUND                                                     7,16,86,23,953,00
         5    Actual Expendlrure                                                                       6,08,S7,44,77S.OS
         6    Closing Balance as on 31st March, 2018                                                   1,08,28,79,177.9S
              Bank Balances                                                                              42,56,70,484,9S
              Advances                                                                                   6S, 72,08,693.00

                   Certlfled that out of Rs. 679,31,88,065/· of Grants-ln Aid snnctloned during the year 2017-2018 in
       favour of Sarva Shikshn Bhiy.m. State of Uttarnkhnnd from Government of India and Government or Uttarnkhnnd for
       Sarva Shlsha Abhiynn, uwirnkhand Sabhi Ke Liye Shiskshn Partsad, Nanur Khera. Tapovan Road. Dehrndun,
       Uttarnkhand vide leuer no. noted ?&nlnst each Grant Rs. 21,S2,84,S20.82/· on account oflnterest and other Income
       earned during the period 1st April ·2017 to 31st March·2018 Rs 8,72,71,216,02/· as advances and a sum of Rs.
       7,28,80,1S1.16/· on account of unspent bank balance as on 1st April 2017, a sum of Rs. 608,S7,44,77S.OS/· has
       been utilized for the purpose for witch it was snnctloned and The Closing balance of Rs. 108,28, 79,177.95 In which
       Rs. 65,72,08,693.00/· remain as advances and Rs. 42,S6,70,484.9S/·as bank balances witch shall be settled In the
       F.Y-2018-2019                                                                                              .
                                                                           ~
    Jay xasnya
-::A.         y & Co.
Chartered .Jlccountants
tlead Office,.   186. Old Nehru Colony. Phase-II
Near Income Tax    Residential Complex, Oel)radun-248001, uttarakhand
Branches: New Dclhl. rune. Jodhpur. Saharanpur, Dhampur(llijnor), Harldwar, Yamuna l'fagar
Conlntt l'fo.:· 9997046750, 812638940:S
Email:- akdehradun ltgmall.com, kashyapajaykumar@gmall.com
\Yebsile : akkashyap.com




         Cert!Oed that I have satlsfled mysetr that the con di dons on which the Grants was sanctioned have been duly fulfilled
         and that I have exercised the following checks-to sec lhatthe money was actually utilized for the purpose for which It
         was sanctioned.

         Kinds or Cbedcs Excerdsed:·
         1)    Audited Statements or Accounts ( Copy enclosed)
         2)    Utlllzadon Cerlftcatcs
         3)    Audited Report & Management Letter
         4)    Accounting Polldes &Notes to Accounts

         For Uttanakhand Sllbhl Ke Uye Shlksha P:uisad




           ~-
           Finance Controller
                                                      @D-§il.1~
                                                   Add. SIDte Project Director                                                   •


                                                                  V
                                                           Secretary Education
                                                            Uttarakhand Govt.



                                                           Auditor's Certificate
         We have verified the above suncment with the books and record produced before us for our verlficatlon and the same
         hos been drawn in accordance herewith.




                                                                                                                             •




         M:.N0-407448

          Oated:28.11,2018
          Place: Dchnadun