JRS &Co. 2nd Fioor, Vaidya Towers CHARTERED ACCOUNTANTS Residency Road, Chinnakada Kolam - 691 001 Phone 0474 - 2744530 E-mail jayakumar@jrsco.com jkassoc@bsnl.in jkjrsca@gmai.com INDEPENDENT AUDITORS' REPORT To M/s Kerala Rural Water Supply and Sanitation Agency, Thiruvananthapuram 1. Report on the Financial Statements We have audited the financial statements of M/s. Kerala Rural Water Supply and Sanitation Agency, Thiruvananthapuram which comprise of the Balance Sheet as at March 31st, 2018 and the Statement of Income and Expenditure for the year then ended, and a summary of Significant accounting policies and other explanatory information. 2. Management's Responsibility for the Financial Statements Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position and financial performance of the organization. This responsibility includes the design, implementation and maintenance of internal controls 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. 3. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We have 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 Head Office: 2nd Floor, The Monarch, P. T.Usha Road, Kochi - 682011. Phone : 0484 -2373227,2371202 Fax: 0484 - 4040754. E-mail : jrskochi@jrsco.com Branches : (1) 2nd Floor, TC 24/197 (2), Sabarigiri, TSGRA 55 C, Near Sastha Temple, Thycoud, Trivandrum - 695014 Phone: 0471 - 3021913, 3055111 E-mail: irscatvm@gmail.com (2) Shivasakti Arcade, No. - 170, First FloorCQAL Layout, Block - B, Sahakar Nagar, Bangalore - 560092 An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's Judgment, including the assessment of the risks of material misstatement of the financial Statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the organization's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management as well as evaluating the overall presentation of the financial statements. The Receipt and Payment of all Grama Panchayats are consolidated and the same is incorporated in the consolidated financial statements. We have audited the accounts of a representative sample randomly selected from among the total Grama Panchayats. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion 4. Basis for Qualified opinion i. There was some embezzlement and/ or mismanagement of funds during the period from 22nd of December 2011 to 31st of October 2016. We have relied on Report for VERIFICATION OF ACCOUNTS OF MALAPPURAM RPMU FOR THE PERIOD FROM 22-12-2011 TO 31-10-2016, conducted by the Finance Division of KRWSA, wherein embezzlement of approximately Rs.7.56 crores was reported at Malappuram RPMU during the period referred to in the Audit Report. Pending recovery proceeding and lack of sufficient audit evidence, we are unable to quantify the recoverability of Rs.7.54Crs shown under Other current Assets - Malappuram Embezzlement classified under Loans & advances. Refer note no 2.G. ii. The Project follows cash system of accounting in principle. However, based on our verification of the books of accounts of the Grama Panchayat, RPMU and PMU provisions were made for certain expenses at PMU and RPMU level. D AC iii. Proceedings were not made available for our verification in respect of payment made to Kerala Water Authority (KWA) for Rs 18,03,21,643.00 out of which utilized amount was Rs 17,78,35,883. iv. Other matters which may have an impact on the financial statement are as specified in Annexure-Ito the Audit Report. 5. Qualified Opinion In our opinion and to the best of our information and according to the explanations given to us, except for the possible effect of the matters described in the basis for qualified opinion paragraph, the financial statements give the information required in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India: i. In the case of the Balance Sheet, of the state of affairs of the Kerala Rural Water Supply and Sanitation Agency as at 31st March, 2018, and ii. In the case of the Statement of Income and Expenditure of the Incomes and Expenditures for the year ended on that date. 6. Report on other legal and regulatory requirements i. We have obtained all the information and explanations which to the best of our knowledge and belief, were necessary for the purpose of our audit; ii. In our opinion, proper books of account as required by law have been kept by the Institution so far as appears from our examination of the Said books; iii. The Balance sheet and the Statement of Income and Expenditure dealt with by this report are in agreement with the books of account; For JRS & Co. Place: Kollam CHARTERED ACCOUNTANTS Date: 15/12/2018 JAMU JAHAMGHEER FCA PARTNER M. No. 221 098 FR No. 003085S Annexure-t to our Audit Report dated 15th December 2018 as Specified in para vi - Basis For Qualified Opinion 1) PMU * The Organization has been deducting TDS from Salary, contract payment, profession fee and rent.TDS not deducted on provision created on audit fees. 2) Regional Project Management Unit Kannur * TDS provision has not been provided on Expenses payable including Rent, Consultancy and Salary during the year. 3) Regional Project Management Unit Malappuram * Short deduction in TDS Ground Water Recharge Expenses to M/s Seguro Foundation and Securities Pvt. Ltd on 12/05/2017 2,50,83,730 Less: Advance 17,00,000 2,33,83,730 TDS @ 2% 4,67,675 TDS Actually Deducted 430049 Short Deduction in TDS 37,626 * Rs 2,40,000 was debited erroneously to Iron removal plant expenditure on 01.02.2018 instead of Retention Money. This has resulted in overstating the retention money in balance sheet by Rs 2,40,000 and understating of Unutilised Grant- Iron Removal Plant by Rs 2,40,000. * Rs 4,34,255 paid from RPMU to M/s Kess for Service tax Reimbursement on behalf of Nadathara GP was wrongly entered as GP contribution in the books of GP. * The following statutory dues and payable carried forward from previous year continue to remain outstanding as on the date of Balance sheet. As per the communication from the RPMU the opening value of the following accounts were due to negligence from the part of then accountant Deduction Others 62852 Dr Retention Money 4142361 Dr 4126 Dr KCWWF 13913 Dr 5201 70 Cr KCWWFT Contribution 520170 Cr Salary Deductions LIC 13970 r 13970 Dr Salary Deductions - Others 676559 Dr 67655 Dr Salary Deductions - PF 220060 Dr Salary Payable 88000 Dr TDS - Against Consultancy 1063710 Cr TDS - Against Contract 44394 Cr TDS - Against Rent 14720 Dr TDS - Against Salary 324604 Dr VAT3264D 1625271 Cr This has resulted in understating the retention money in balance sheet by Rs 41,42,361 and overstating of Sundry Creditors by Rs 18,38,867 NOTES FORMING PART OF THE FINANCIAL STATEMENTSAS ON 31.03.2018 1. Project information The Government of Kerala established Kerala Rural Water Supply and Sanitation Agency (KRWSA) under the Societies Act and was entrusted the implementation of the World Bank loan assisted Rural Water Supply and Sanitation Project. The project integrates Water Supply with Sanitation, Health & Hygiene Promotion, Environmental Management and Ground Water Recharge activities. 2. Significant accounting policies A. Basis of accounting i. The entity has been following Cash based accounting system. ii. Out of Grant from Government of Kerala, an amount equivalent to the cost of fixed assets has been treated as capital Grant and balance is treated as revenue Grant. The revenue Grant from Government of Kerala-Jalanidhi (Phase II) of Rs. 1,65,79,96,711/- is matching figure to cover the various expenses incurred, after considering all other incomes. B. Fund flow: Kerala Rural Water Supply and Sanitation Agency (KRWSA) receives funds from Government of Kerala through the State Plan Budget. This state budget is released to KRWSA, Kerala Rural Water Supply and Sanitation Agency's (PMU) Treasury Account by following the Governments system of release of funds. As per requirement, the funds are transferred from Treasury to PMU's nationalized commercial Bank Account. Based on the expenditure incurred as per project guidelines, World Bank claim is prepared and sent to GOI, CAAA for reimbursement. The GOK funds received under the budget head is first expended and based on the actual expenditure, claim statement is prepared, which will be forwarded to the World Bank through GOl, CAAA. Based on this claim, World Bank reimburses the expenditure on the agreed percentage. C. Treatment of expenses during project period: Project Monitoring Unit (PMU) and Regional Project Monitoring units (RPMU) incur revenue expenses, makes payments for consultancies entrusted by them, purchase goods etc. as per rules from their bank account. Gram Panchayats (GP) incurs expenses on works, goods, training, services and consultancies undertaken and done by GP, in the agreed terms. Beneficiary Groups (BG) incurs expenditure on the approved project activities. The cost of the project undertaken by the BG will be shared between the stake holders as per the agreement between the BG and GP. D. Tangible Assets (Property, Plant and Equipment): The Property, Plant and Equipment are accounted on historical cost basis, which includes purchase price, and all other costs attributable to bringing the assets into its working condition as reduced by accumulated depreciation up to the end of the financial year.Fixed Assets schedule includes Assets in respect of Jalanidhi Phase 1 & Phase 2. E. Disbursement arrangements: Government of Kerala will pre-finance all the project expenditure through its own funds (through the budget line). KRWSA, KWA, GP and BG will incur the project expenses as per project guidelines and report the quarterly 'actual expenditure' incurred at the PMU, RPMU and BG/GP levels through the Interim Financial Reports (IFRs). F. Depreciation: i) Depreciation has been charged on the "Written Down Value Method" on the block of assets as per the provisions of Section 32 of Income Tax Rules, 1962. ii) An amount equivalent to the depreciation on fixed assets acquired out of Government Grant is transferred to Income & Expenditure Account from Capital Grant as prescribed in the Accounting Standardl2 "Accounting for Government Grant "issued by The Institute of Chartered Accountants of India. G. Recovery from staff on account of embezzlement An amount of Rs.7,53,75,187.00 is to be recovered from the staff in Malappuram RPMU on account of misappropriation of funds. An internal investigation has been carried out in this regard. As recommended by the Government, for the purpose of establishing the magnitude of misappropriation, investigation is pending before the Vigilance Department. On verification of books of accounts for the year under Audit, Rs.1,39,74,538.00 has been transferred to Other current Assets - Malappuram Embezzlement on 31/07/2017 and classified under Loans & advances, pending recovery proceedings. Since Rs. 1.39 Crs was accounted as expenses in the earlier financial years, being an extraordinary item, the said amount is shown in the income side of the Financial statements for current year. H. Other Recovery: An amount of Rs 42,328.00 has to be recovered from the staff at PMU towards the TDS Penalty incurred during the year and the amount was disclosed in Balance sheet. I. Provisions and Contingencies: The agency has created provision for Statutory audit fees at PMU level and created provision for certain expenses at RPMU level. 3. Grant (Capital & Revenue) A. Capital Grant Particulars Capital Grant As on 31st As on 31st March 2018 March 2017 Opening Balance 91,68,187 90,62,916 Add: Used for acquisition of capital assets during the year 27,13,381 34,49,513 Less: Transfer to Income & expenditure Account 31,47,125 (33,43,242) Less: Asset sold/ transfer to revenue grant (15,000) (1,000) Total 87,19,443 91,68,187 B. Unutilized Revenue Grant National Rural Iron Removal Jalanidhi Jalanidhi Particulars Drinking Water Plant (Phase 1) (Phase II) Programme Opening Balance 39,71,499 1,57,73,400 15,98,68,008 2,12,07,66,683 Funds received 18,54,67,477 Utilised during the year 39,71,499 2,40,000 31,71,407 1,65,81,29,054 Balance at the end of the year NIL 1,55,33,400 15,66,96,601 64,81,05,076 4. Payment to beneficiary Group have been treated as Expenditure. 5. No provision for Gratuity has been made as this is a time bound Project. 6. The Contribution from Gram Panchayats have been treated as income during the year. For JRS . 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Е - � о $ � 3 � ' - � , � 3 " ^ _ °' - ^ с з с - Е а Ч а ,' ° _`^ о �кс � е а . _ . и Ф С: �J �.t� ш ё 6 6'п ^} j� а Е U' У� ш'� f�� W� Н й�' G �i � р� Н j а( r � 4� U , � �_� � � i ,� : -: Fd�'�� - _ - ,,1{ 11 г 1� Г � � �� �.` У� .-'/ - �`�(1.�` ��tl ��� 44 4� г�- �� 1 rf I '� � � � � � V � ��� �i `�` � �' �/ - � ���;, .��,�, ,, _ ��.���г�f� - _ � Е ' са w � �о � = - ю �..� - с ш " о а� < а' _ `" � Е��, q= _ � й а" 5 � � ю ' _ !� _ . _ - _ _ ч _ ' т °ь 3. _ �� ю�. _ - _ G ш ,� LL ' )'•- _ т.D _ � - ��У- t = _ = n и � - - - .Ё � . - = _ 3 с 3 ^ w v Ш �. 3 Е - � _ L. а Е ? � � ., . � � ., , � ,. � t стш4�а uur-�i ��иа � �с:� _ и Ё Е� -�-"c��s и�т� г- � и�� - т�� 買「 KERALA RURAL WATER SUPPLY AND SANITATION AGENCY Scheduics to Balance Sheet as on a] 03.2018 Previous Year Current Year Dr _ -Schedule I Or- - Cr Cash in Hand 27,889 00 PMU Cash - Imp rest 9,969.01) 4 00 PMU Cash - Main 745.00 RPMU Idukki Cash 4,00 7,469.00 RPMU Kannur Cash 7,652.00 4,083.00 1.780 00 RPMU Mafappuram Cash 1,931,00 37,887 - Oil 23,639.00 1867.00 ?,A Al Previous Year Schedule 11 Current Year Dr Cr Cash at Bank Or Cr 2,18,80,092.00 PMU Bank - Canara, Cantt./Chalai 58.57,958.00 1,29,04,07,164.00 PMU Bank - Dist Treasury, Tvrn 1,31,14,069,00 2,53.83.580.24 PMU Bank - SEII, Santhinagar 6,52,04,904,74 98,125.00 PMU - SBT, Santhinagar - E-Tender 51,82,904.00 U -Uniorl Bank of India, Trivandrum Main Br. 9,01,726.00 13.39 84.984,50 RPMU Idukki Bank - SBT 53 88,776.00 RPMU Idukki Bank . SBT E-Tander 3,93,68,770.75 RPMU Idukki -Treasury Bank AJC 30,591,50 1,22,213.oo 5,00,272.14 RPMU Idukki Union Bank 55,12,894.00 RPMLI Kannur Bank- Canar3 30,92,874.33 12,89,32,799 00 RPMU Kannur Bank - SBT 52,39,029.oo RPMU Kannur - District Treasury 2,96,11,568.00 17.22,050.00 RPMU Kannur SBT- CA Aid 2,82,130,675.00 46,88,554.01 RPMU KannLr - Syndicate Bank 5,39,090,97 7,14,39,061.00 RPMU Malappuram Bank - Ganara RPMJ MIPm 4,07,55,76&00 -Treasury Bank-Project RPMU Mpm Bank - Indian NRDWP 60,H,240.00 Rpnnu Mpm-Indian Bank -admin 1,72.070.00 5,88,172.00 RPMU Mprn-SBT-E Tender A/c- CA 15,91,390.00 1,60,53,078.00 11,72,523,00 - 39.11,581.50 Adirnaiy GP UBI Bank a/c 352502010061161 1,41,05,25&00 - 1,47,92,783.00 Arakkulam GP UBJ Bank aJc 49302010006949 18,61,805.00 - 34,04,489.00 _Lmanarn GP SEIT Bank alo 67218348137 1,1 1.01.322,Oo Bharananganarn GP SEIT Bank a/c 67216066785 14,32.907.00 - 12,37.9GI 40 Bison Valley SBT GP Bank a/c 67213238991 18,17,442.GO - 27,97,641.130 Chakkupallam GP SBT Bank a/c 57213389452 9,05,122.50 Kan'ikuzhy GP UBI; Bank a/c 423102010012810 23,68,78100 10.03,999.00 9,90,995.00 _.-Kadapiamattorn GP SRT Bank a/c 67157473776 4,27,478.0a 16,25,315.21 Kanghazha GP SBT Bank 31c 67214959003 16,86,700.00 30,21.749 00 Kanthaloor GP UBI Bank a/c 423502010009618 27,93.662.00 34,11,223.00 _ Konnathady SBT Bark a)c 67158594155 37,25,484.00 16,93,463.00 _-Kooropada GP SBT Bank a/c 67200166507 8,80,840.00 - 111,72,951 00 Kurichi GP SBT Bank a1c 672179SOT33 15,51,807.00 - 9,43,877.54 Manickal GP UBI Bank a1c 444702010012846 16,08,798,00 5,61,653.00 Mankulam GP 581 Bank atc 32522723564 20,29,273.00 30,06,059.40 Mutholy GP SBT Bank a/c 67212522907 20,34,910.00 25.87,709.69 Mynagapally GP Syndicate Bank a/c 5042200090584 25,87,710.00 8,73,004.00 R3nni GP Canara Bank a/c 2319101046633 4,32,177.00 21,38.942 00 Kunrialhanam GP SEIT Flark aic 67162293732 23,79,832 00 45,45,191.75 Maraganttupalfy GP SET Bank afc 67213574874 44,53,166.00 - 17,33,843 00 Maraycior GP SBT Bank a/c 672`19955220 12,28,022.00 - 27,21,804.00 Meenachil GP SBT Bark aJc 67217940000 8 72,547.00 - 19.2C,563,00 Meenadorn GP SET Bank afc 67210816397 20,51,427.00 - 29,62.534.00 Panachikkadu GP Corporation Bank a/c 023200101007061 37 90.919.00 10,08,606.00 Paralhode GP SBT Bank aYc 67216067099 29,70,606.00 12,n2,086,00 Poonjar Thekkekara GP Central Bank of India a/c 32a36403807 11,18,083.00 28,718.00 Thalapalam GP SBT Bank a1c 67213336679 14.23,435.50 Udumbarinoor GP South Malabar Gramin Bank afc: 40356101OG4076 11,54,593,00 13,22.319.OC Vannapuram GP SBT Bank a1c 67217292740 6,69,862.00 34,86,382.00 Vathikudy GP UBI Bank a1c 677502010000192 32,93,794.00 19,4-4,455,50 Velliyamattom GP UBI Bank afc 403902010014538 13,78.066.00 21,35,275.00 Karunapuram GP SBI aid no 32775088668 20,31,272.00 53,36,187.00 Thiclanad GP SBI a1c: no:34242179126 Karoor GP SBT a1c no:67273388572 36,15,632.oo F '7 33,75 358 50 Eclamalakudi GP SBT alc no:67217509583 44 51 747.00 29.71,962.00 Annamnada SBI Bank a/c 33326072041 8,52,938.00 7,50,252.00 Chelambra Punjab National Bank alc 4529000100018945 48,56,713.00 10,63.323.36 Cheruvannur GP Syndcate Bank a/c 4412220018747 11,05,164.00 4,36.232.00 Chokkad Kerala Gramin Bank alc 40238101008355 27,09,378.00 8,95.717,50 Edachery Kerala Gramin Bank a/c 40212101009859 4,80,874.00 75,611.00 Elavally GP Punjab National Bank a/c 4333000100082954 15,73,745.00 14.19.036.00 Edapatta GP SBT a/c no:67220845190 14,55,424.00 8,45,936.67 Elavanchory GP Punjab National Bank a/c 4331000100036948 8.78,108.00 27,07,191.00 Karuvarkundu GR Bank Account 23 88,015.00 29.28.017.00 Kattippara GP Canara Bank a/c 0826101059223 26 75,635.00 6,13,982.00 Keezhariyur GP Kerala Gramin Bank a/c40223101006339 5 24792.00 6,93,043.22 Kutt[ppuram GP Punjab National Bank alc 4307000101341557 24 25,281.00 55,16,932.00 Kuzhur SB Bank a/c 67242665780 28,91,861.00 46.18,344.25 Lakkidiperur Bank of Baroda Bank a/c 32040100002765 43,90,155.00 63,21,744.00 Mala Caniara Bank a/c 8555101063540 14,19,718.00 82,64,265.00 Maniyur Kerala Gramin Bank akc40128101029385 49,76,609.00 22,14,774 00 Melattur SBT Bank a1c 67216627837 20,28,752,00 30.006.49 Nadathara GP Punjab National Bank alc 2588000100057828 48,69,043.00 Ozhur GP Kerala Cramin Bank ac 4064910104960 4,27,64,891.00 19.16.929.27 Pallasena Punjab Natioani Bank a/c 4280000100038156 15,99.472.00 1,08,70,716.00 Perumkalri GP SBT Bank a/c 67212919426 95,78,470,00 6,58,189.00 Poya SBI Bank a/c 32914155756 6,36,785.00 62,40.625r00 Puthanchira SBI Bank a/c 33344505291 30,20,951.00 15,80.507 00 Thamarssrey GP Canara Bank a/c 0826101058540 15,47,936.00 1 05,51,154.00 Thennala Kerala Gramin Bank a/c 40174101013764 81,56,032.00 30,97,202.00 UranUattiri GP Canara Bank a/c 1496101022730 1,10,46,513.00 21.86,420.00 Vellanagiur GP Canara Bark a/c 1001101183183 7,39,397.00 46,18.288.00 Vengara GP Canara Bank a/c no:4691101000971 51,41,39200 36,52,180.00 Oorakam GP PNB a/c no:4362001700052293 37,18,446,00 71,62,71000 Parappur SBT Bank a/c 67217065126 76,18,360.00 12,41,457.00 Aralam GP Kerala GramIn Bank alc 40450100009229 11,30,93600 22,19,410.00 Alakode GP SBI Rank alc 32834816183 42,10,304.00 6 04867.00 Balil GP Corportion Bank alc 179100101000016 15,71,149.00 73.32,017.00 Bellur GP Kerala Gramin Bank a/c 40506100005353 57,79,540.00 7,92,827.00 Cherupuzha GP SBT Bank a/c 67212460029 34,749.00 36.82,094.00 DePampady GP Kerala Gramin Bank a/c 40451100008893 9,86,029.00 93,37,341.00 East Eleri GP Kerala Gramin Bank a/c 40595100001175 99,78,603.00 26,24,73900 Edavaka GP Kerala Gramin Bank alc 40481100009100 10,28,890.00 9,21,20700 Irikkur GP Kerala Gramin Bank alc 40484100006724 53,583.00 17,61,320 00 Kadirur GP India Overseas Bank a1c 027601000015498 6,46,383.00 20,35.179.00 Kaniyambetta GP SBI Bank a/c 32903317857 19,07,331.00 13,17,957.00 Kolayad GP Kerala Gramin Bank a/c 40434100009356 13.97,697.00 12,94,739.00 Kottathara GP SBI Bank a/c 32888847313 21,35,793.00 35,91,738.74 Kunnothuparamba GP Lndicate Bank alc 42532200071880 34,10,243.00 8,81,792.20 Kuttiattoor GP Syndicate Bank alc 42542200027036 10.16,920M00 14.18.222.50 Munderl GP Kerala Gramin Bank a/c 40424100010325 10,750n00 12.43,845.00 Noolpuzha GP Centrai Bank of India ale 3154034078 7,50,810 00 - Padne GP Kerala Gramin Bank a1c 40414100005921 12,92,969.00 Paivalike GP Kerala Gramin Bank alc 40485100006383 10,78,435.00 53,44,911.00 Panamaram GP SBI Bank afe 32891323927 18,56,664,00 37,96,851 00 Poothadi GP South Malabar Gramin Bank a/c 40121101005969 33,19,003.00 20,89,896.00 Pozhuthana G South Malabar Gramin Bank a/c 40229101004146 20,05,720.00 5,38,106.00 Puflur Periya GP Kerala Gramin Bank a/c 40442100010333 45,246.00 57,04.313.00 Pulpali GP South Malabar Gramin Bank a/c 0863101030014 47,40,836.00 - Puthige GP Kerala Gramin Bank alc 40417100009629 71,55,506,00 Thavin a GP Kerala Gramin Bank alr 40478100008796 97,27,550.00 65,16 682.00 Thondernad GP Canara Bank alc 104211022914 51,85,067.00 12,44,501.50 Udayagiri GP Kerala Gramin Bank alc 40507100007639 13,18,448.D0 58,72,001.00 Vellamunda GP Kerala Gramin Bank alc 40411100012178 32,18,645.00 1,45,58,705.00 Kinaroor Karinthalam GP SBT Bank alc67315399001 61,44,136.00 62.51,356.00 Meenja GP Kerala Gramin Bank alc40449101007277 20,49,476.00 54,00,933.00 Teekoy CP SBT Bank a/c 67328018283 13,03,033,00 1,18.68,62000 Nedukandam GP SBT Bank a10 67328820016 81,07,663.00 20,43,87300 Nedumkunnam GP SBT Bank alc 67323279400 72,414.00 1,01,37,54000 Madapally GP SBT Bank alc67330970339 35,49.383.00 66,03,466.00 Kootickal GP SBT Bank alc67317410944 40,12,027.00 29,33,835.00 Kozhuvanal GP SBT Bank alc67338973593 37,74,425.00 34,52,677,00 7.Vatavada GP Union Bank alc358902010015471 , 44,11,852.00 CIM TpgT 71,39,338.50 Panmpadumpara GP SBT Bank a/c 67330226640 57, 4,769.00 THRUVM R Wy 32.40.025 22 Rajakkad GP Union Bank alc 372302010023000 6,60 060.00 26,69,287.00 Paral GP SBT Bank alc67326495510 15.29 268.00 80,66.773.00 Puramneri GP SBT Bank ale 67309029558 45,03.83400 25,82,553.00 Ayancheri GP Canara Bank a/c4610101003477 33652 27,39.037.00 Kottur GP Kera[a Gramin Bank alc 40144101011508 48.99,254 00 1,39,61,676.00 Naduvannur GP SBI bank a/c 35032173046 30,39,314 00 61,43.105.00 -Chakittipara GP SBT Bank alc67332082537 84,32,270.00 26.55,940.00 Villapa1l1 GP SBT Bank a/c 67334217758 35,43,03.00 46 83,869.00 Chorode GP Canara bank a/c5418101001054 85,27,216.00 6.69,883,00 Koduvayur GP Kerala Granin Bank alc40295101010916 183?,6?.ca 36,11,459.00 Mankara GP SBI Bank a/c35275565923 54,58,899.00 10,99.820.00 Mooniyur GP SBT Bank alc 67305898647 14.74,369.00 2.1067,55,215.80 60,76,46,754.29 6.53,40.892.0 54,23,05,"62,29 Previous Ynar Schedule 1I Current Year Dr Cr Deposits Dr Cr PMU 3,000.00 Telephone Deposit 30/05/2000 3,000.00 2,000.00 Telephone Deposit 25/112000 2,000.0 6,000.00 Telephone Deposit 10110/1999 6,000.00 9.000.00 Telephone Deposit 30/111999 9,000.00 0,000.00 Telephone Deposit 18/082015 10,000.00 Other Deposits 3,312.00 CPTR 500.00 Telephone Deposit 31/03/2010 500,00 RPMU-Malappuram 15,000.00 Telephone Deposit 9/-i2/15 15,00.00 Other Deposits 13,800.00 Thrissur - 1,100.00 Gas Conr. Deposit 25/07/2006 1,100.00 PMU 1,760,00 Gas Conn, Deposit 21/02/2015 1,750,D00 48,350,00 Total 65,462,00 Previous Year Schedule IV Current Year DIr Cr StaffAdvance Dr Cr 3,73,920.00 Advance to Staff-iPMIU 2,50,765.00 4,80, 181.00 Advance to Staff-RPMNU 10,14,152.00 8,54,101.00 T otal 12,64,917.00 Previous Year Schedur V Current Year Dr Cr Other advances of RPMU & PM Dr Cr 20.000.00 Advance to others-idukki 20,000 00 19,892.00 Advance to Ashak Komar Singh IAS 19,892.00 80,58,366.00 Advance to M/s Sequra Foundaions& Structu es (P) Ltd 21,55.607.00 42,51300 Advance to others-Malappuram 1,11,435.00 -20,000.00 B Pradeep, GWD -20,000.00 .20.00 JOSA2 International -20.00 14,275.00 EPF- Rain Centre 14,275.00 Advance - Institute for Mangament In Govt 26,550.00 Advance -Nehru Yuvakendra 70.000.00 81,35,026 00 Grand Total 23,97,739.00 Previous Year Schedule Current Year Dr Cr Sundry Credtors For Expenses Cr 5,31,000.00 Audit Fee payable 10,62,000.00 15,42,05800 Salary Payable 14.575 00 Wages Payable 27,660.00 4,00,336.00 Expenses Payable 2,51.650.00 -47,18.743.93 GP Payables S 16,68.016.20 KCWWFm 18,46,560.20 1,09,75,694.08 VAT 55,16,074.08 -2,57,842.00 TDS Salary -3,41,535.00 18200 Deductions LIC 8867.00 -5,76016D00 Deductions Others -5,69,985.00 -1.22, 800 Deducti P F 07,4500 Deuton-EPF -2340 -26,795.00 Tax Deductions Rent -26,795.00 7,24,412.00 Tax Deductions Consultant 13,15,828.00 -32,40,399.60 Tax Deductlons Works -15.31 287 00 Advance From Irrigation Deparlment 1,00,000 00 ENIG _____________ 11,37,400,0o -62852.00 eduon others -62,52.00 69.11 84475 Total 46,17,355.35 PrevIous Year Schedule V11 Current Year Dr Cr Fund in Transit Dr Cr 25.95,250.00 idukki 1 277,764 00 Kannur 3 88,40,596,00 18,80,098.00 Malappuram 5 84,12,055.00 44,75,348.00 Tota 11 00,31,41500 r,V 11 "o-.- KERALA RURAL WATER SUPPLY AND SANITATION AGENCY S eto Income & Expenditure for the ear endin 31.03,2018 Previous Year ] PMU Current Year _____________________________________ rDr Cr Schedule VII 27,35,77,233.00 Special Assistance - 15,94,06,567.00 27,35,77,233.00 - 15,94,06,567.00 Schedule IX 15,94,06,567,00 ADMINISTRATIVE EXPENSES Previous Year PMU Current Year Dr Or Cr 9,52,32,551.00 Salary to Staff 2,00,52,986.00 8,51,73,616.00 - 1,11,06,000.00 Sector lnstitutional Development Studies 3,57,37,305.00 3,57,37,305.00 - 29,30,474,00 Advertisement 6,76,238.00 9,30,848,00 - 49,247,00 Annual Maintanence Contracts - 34,905,00 - 26,601.50 Bank Charges 3,679.50 26,505.56 - 21,17,227.00 Communication Exes es20,57,360.00 21,34,431.00 - 6,500.00 Computer Software 1,26,037.00 Computer Stationery 96,394,00 1,21.818.00 - 5,12,359.00 Electricity & Water Charges 3,63,354.00 6,38,954.00 - 34,31,577.00 Medical Expenses 6,41,780.00 26,89,706.00 6,02,430.00 MIS development 10,30,524.00 10,30,524.00 . 23,53,979.00 Office Furnishing 1,07,885.00 2,40,053.00 Other Establishment Expenses 2,09,374.00 3,83,96250 3,00,637.00 Other expenses 43,522.00 Postage 29,266.00 42,632.00 - 10,19,402.00 Printing and Stationery 74,673.00 2,92,002.00 50,50,529.00 Rent -Office Building 28,19,583.00 52,34,199.00 - 13,07,538.00 Repairs and Maintanence - General 94,596.00 3,23,024.00 - 2.27,275.00 IRepairs and Manintanence. Vehicle 1,70,151.00 1,70,151.00 3,08,790.00 Staff welfare expenses 83,931.00 2,05,641.00 . 53,67,006.00 Travelling Epenses 12,67,773.00 46,94,482.00 Rates & Taxes 1,41,809.00 Fuel charges 1,61,086.00 1,61,086.00 43,72,509.00 Vehicle Hire Charges 4,75,374.00 44,18,809.00 7,26,033.001Wge 4,42,319.00 7,54,739.00 43,70,958.00 Consultancy - Others 15,44,410.00 33,12,721.00 31,53,391.00 Consultany Charges - CQM 6,61,550.00 Consultancy Charges - CQM Consultancy charges - LWSS 25,80,884.00 27,90,884.00 - Consultancy Charges - Sanitation 5,45,807,00 5,45,807.00 - 8,38,985.00 Consultancy charges-MULTI GP WSS 1,23,27,464.00 Consultancy - Services & studies 78.280.00 Gratuity to staff - 5,21,660. 00- 55,83,447.00 IEC-PMUIRPMU Level 87,70,067.00 89,08,913.00 52,97,684.00 Permanent Travel Allowance 40,15,480.00 85,500.00 Legal Consultant charges 75,500.00 75,500.00 Water Quaity Analysis . 48,99,874.00 Employer's Contribution to EPF 44,03,355.00 44,03,355.00 Preparation of WSP 6,24,946,00 Technical Assistance - Suchitwa Mission 6,63,216.00 6,63,216.00 Grass Root Level Training - GenerallCD! 64,055.00 SO/ GPAT Payment - Sanitation - 2,14,800.00 IO/GPAT Payment . Multi-GP WSS - 26,79,950.00 - Water Quality Survellance 18,85,647.00 New Small Water Supply Schemes - 1,07,749.00 . New Technologies for Latrines 16,98,985.00 IEC-GP/BG level 1,66,844.00 1,66,844.00 Ground water recharge 11,75,92,888.00 SOIGPAT Payment - SWSS - 1 ,759 ,00 Water quality expenses to GP 24,95,512.00 Printing Charges - BG/GP Books 10,122.06 17,2 6,6850Total 30J,1548,182.06 Schedule X TRAINING AND SEMINAR Previous Year Current Year Dr Dr Cr 16,11,80.00 Conference, Meeting & Seminar 3,06.165.00 16,02,842.U0 - - I Technical & Financial BGs & GP's - - 19,240.00 Intermediary Level Training - Financal 2,18,706.U0 2,18,706.00 - 16,01,690.00 Intermediary Level Training - Generai/CDIManagerial 1,50,450.00 1,74,382.00 - 8,696.00 Intermediary Level Training - Technical 6,74,834.00 7,18,158.50 Strategic Level Training -General/CD/ Managerial 1,72241.00 2,11,409.00 - 28,49,815.00 Strategic Level Training - Technical 1,44,250.00 1,50,452.00 2,75,831.00 Studies - Service Delivery Modernisation 56,95,480,00 56,95,480.00 - Community Development - 71,65,080.00 Total 87,71,429.50 Schedule XI rp:evious Year GRAMA PANCHAYAT EXPENDITURE [Previous Year ____________________3 PMU {Current Year Dr Dr Cr 61,87,075.00 Technical Assistance - Suchitwa Mission -18,120.00 Policy Level Training-General/CD/Managerial - 967.00 GP Strengthening - Innovative Schemes -2,64,845.00 - -967.00 GP Strengthening - Resource Centre - 33,87,614.00 - 7,980.00 Grass Root Level Training - General/CI Managerial 8,39,221.00 - Grass Root Level Training - Financial 3,69,169,00 - Grass Root Level Training - Technical 3,14,048,00 - 10,08,500,00 SO/ GPAT Payment - Sanitation .59,98,178.00 - 2,80,000.00 SO/GPAT Payment - Multi-GP WSS 6,96,105.00 50,93,000.00 Water Quality Survellance - - 7,91,937.00 New Small Water Supply Schemes 2,654.00 - 56,60,23,702.00 New Technologies for Latrines 37,97,988.00 - 32,82,638.00 OP Strengthening - PPA Salary - 50,51,660.00 - 27,19,825.00 G-PAT Establishment Expenditure - 19,17,122.00 - 2,34,29,836.00 GPAT- Salary Expenditure - 2,11,60,108.00 - 1,72,02,60,910.00 Fund Transfer from GPs to BG - 1,34,80,41,710.60 - 4,89,795.87 Bank charges - 20,752.60 - 18,56,925.00 IEC-GP/BG level 7,50,052.00 - 2,30,66,239.00 Pay & Use Latrines - 4.03,54,349.00 - 6,67,076.00 Exposure Visit-GP/SO 44,38,957.00 GP-Strengthening -Resource Centre 40,58.51700 GP Strengthening - Stationeryl TA Etc - 1,42,273,00 3,39,159,00 Grass Root Level Training-Financial 15,52,086.00 Grass Root Level Training-General/CD/Managerial - - 7,25,733.00 Grass Root Level Training-Technical - , -. 3,21,24,674.00 Ground water recharge 3,5418,737.00- 61,06,004.00 Sanitation IEC . -35,208.00 Capacity Building - 17,83,900.00 Community Biodegradable Waste Management 10,81,971.00 - 36,91,305.00 Household Biodegradable Waste Management 32,87,266.00 . 3,83,179.00 Other Expenses - 4,334.00 - 855,314.00 GP-Strengthening -Innovative Schemes . - - 2,32,19,841.00 SOIGPAT Payment - Sanitation - - 10,59,720.00 SO/GPAT Payment - Rehab.WSS - 1,65,256.00 - 36,52,077.00 SO/GPAT Payment - Multi-GP WSS 5,57,15,069.00 SO/GPAT Payment - SWSS 4,93,17,677.00 - 1,14,78,382.00 SO/GPAT Payment - LWSS - 1,92,42,164.00 - Plastic Waste Management .- 1,59,250.00 - 41,23,254.00 Liquid Waste Management -1,53,237.00 - 2,03,29,091.00 Water quality expenses to GP. Printing Charges - BGIGP Books Intermediary Level Training -General/CDIManagerial Exposure Visit - GPISOI 4,75,295. Do Training - GP/BGISO - Financial 78,0G00 0 Training - GPIBGiSO - Technical 42,000,00 2,53,07,48.352.87 Total 1,54 16,97,572.20 in , eCi ,v-.f',EII6T C Schedule X Interest & Other non Project Income Previous Year PMU Current Year Dr Dr Cr 2,59,77,994,00 Bank Interest 2,45.95,968.57_ 2,59,77994.00 2.45,95,968.57 2,45 95.968.57 xpL