M. K. VYAS & CO. CHARTERED ACCOUNTANTS 352, 3rd Floor, Govinda Complex, Varun C.H.S., MANOJ K. VYAS Vapi-Selvas Road, Char Rasta, VAPI-396 195. B. Com. (Hons.), F.C,A. 2 : 0260-2410928 * Mob.: 98241 47418 Resi. : 103, Atit Co-op. Society, Asopalav Complex, Chharwada Road, VAPI [E]-396 191. T : 2422623 Ref. No.: Date: AUDITORS REPORT Report on the Financial Statements We have audited the accompanying financial statements of SARVA SHIKSHA ABHIYAN SOCIETY, U.T. OF DAMAN & DIU which comprise the Balance Sheet as at 31st March 2018, and the statement of Income & Expenditure Account and Statement of Receipt & Payment Account for the year ended on 31-S March 2018 and a summary of significant accounting policies and other explanatory information. Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position, financial performance and cash flows of the Society in accordance with the accounting principles generally accepted in India including accounting standards. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. Auditor's Responsibility 1. 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. We have relied on internal audit report of DPO-Daman & DPO-Diu and report and books has been finalized based on their final report. 2. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. 3. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatements of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the society's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances. 4. 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. 5. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Since books of accounts of the divisions are audited by concurrent auditors we have relied on the report and test check only few entries. Opinion In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give the information required by the SSA Manual in the manner so required, and give a true and fair view in conformity with the accounting principles generally accepted in India. a) In the case of the Balance Sheet, of the state of affairs of the Society as at March 31, 2018; b) In the case of the Statement of Income & Expenditure Account, of the Excess of Expenditure over Income for the year ended on that date. For M. K. Vyas & Co. Chartered Accountants Proprietor Mem. No. 051703 FRN No. 121554W Place: VAPI Date: 23/01/2019 UT ADMINISTRATION OF DAMAN & DIU SARVA SHIKSHA ABHIYAN MISSION OFFICE OF STATE PROJECT DIRECTOR SECRETARIAT, FORT AREA MOTI DAMAN, DAMAN Annexure - XIX See Para No.106.17 Revised Utilization Certificate for the year ended 31st March 2018. The following Grants under General Head were released for the implementation of Sarva Shiksha Abhiyan Mission, UT of Daman & Diu during Financial Year 2017-18, Amount in Lakh Sr. Gener General Total N Particulars Sanction letter No Date al Addl. General Head UT I. SSA Share F No. 6-3/2017-EE-15 25,04,2017 200.00 0.00 200.00 F No. 6-3/2017-FE-15 01.09.2017 300.00 0.00 300.00 1 Received from: Govt. of India, Dept. of MHRD -FN.6321-E1 10.07 300 .0 300 F No. 6-3/2017-EE-15 24.10.2017 282.41 0.00 282.41 F No. 6-3/2017-EE-15 28.02.2018 154.60 0.00 154.60 2 Total Fund Sanctioned by MHRD, New Delhi A 937.01 0.00 937.01 Add: Received from: UT Administration of DP/ADE/SSA/Add 3 Daman & Diu Additional Share during The B 1. UT Share/13- 24.03.2018 0.00 338.00 338.00 Year 2017-18 31/17-18/108, 4 Total C (A+ B) 937.01 338.00 1275.01 5 Add: Interest earned during the year D 13.12 0.00 13.12 6 Add: Miscellaneous Receipt E 2.29 0.00 2.29 7 Total Available of Funds F (C + D +E) 952.42 338.00 1290.42 8 Unspent Opening Balance from Previous Year G 32.63 0.00 32.63 Previous Year adjusted as per MHRD 36.95 0.00 36.95 UCNo,F-6-1/2016-EE.15 Issued DL 13.02.2018. 10 Unspent Balance of Previous year of 2016-17 1 (G + H) 69.58 0.00 69.58 11 Grand Total I (F + I ) 1022.01 338.00 1360.01 12 Less Expenditure during the year 2017-18 K 455.69 42.28 497,97 13 Unspent Balance at the closing of year 2017-18 L (J- ) 566.32 295.72 862.04 14 Cash in Hand M 0.00 0.00 0.00 15 Cash at Bank - N 436.75 295.72 732.47 16 Add: Provision for Expenses Opening Balance 0 79.08 0.00 79.08 17 Less: Provision for lxpenses Closing Balance P 0.42 0.00 0,42 18 Less: Prior Period Adjustments Q -50,90 0.00 -50.90 19 Add: Unadjusted Advances (Civ il Works) R 0.00 0.00 0.00 20 Total Closing Balance S ( M + N + 0 + R - P - Q) 566.32 295.72 862.04 Certify that under General Head Grant of Rs. 9,37,01,000.00 (Rupees Nine Crore Thirty Seven Lakh One Thousand Only) of Grant in Aid sanctioned during the financial year 2017-18 in favor of Sarva Shiksha Abblyan Mission, UT of Daman & Diu vide Ministry of Human Resource Development, Department of School Education and Literacy Letter Nos. noted against each and Rs. 3,38,00,000.00 C Rupees Three Crore Thirty Eight Lakh Only) received from U.T. Administration of Daman & Din towards Additional UT Share for support of Sarva Shiksha Abhiyan Scheme and Rs. 13,11,745.50 [Rupees Thirteen Lakh Eleven Thousand Seven Hundred Forty Five and paisa Fifty Only) on account of Interest earned during the year, and Rs. 2,29,435.25 ( Rupees Two Lakh Twenty Nine Thousand Four Hundred Thirty Five and paisa Twenty Five Only) on account of Miscellaneous receipt during the financial year 2017-18 that is total amount of Rs 12,90,42,180.75( Rupees Twelve Crore Ninety Lakh Forty Two Thousand One Hundred Eighty and paisa seventy Five Only) is available during the year 2017-18 and Rs. 32,63,023.35 (Rupees Thirty Two Lakh Sixty Three Thousand Twenty Three and paisa Thirty Five Only ) on account of unspent Bank balance of previous year. To arrive at balance as per MHRD UC Adjustment entry passed against Unadjusted advance of previous year is Rs. 36,95,340.60 ( Rupees Thirty Six Lakh Ninety Five Thousand Three hundred Forty and Paisa Sixty Only ) as per UC No. F.6/2016-EE.15 Dated 131h February 2018 total of this unspent balance works out to Rs. 69,58,363.95 ( Rupees Sixty Nine Lakh Fifty Eight Thousand Three Hundred Sixty Three and paisa Ninety Five Only). That the Grand total balance is 13,60,00,544.70 ( Rupees Thirteen Crore Sixty Lakh Five Hundred Forty Four and seventy Paisa Only available for the F.Y. 2017-18. The Total expenditure of Rs. 4,97,96,619.74 ( Rupees Four Crore Ninety Seven Lakh Ninety Six Thousand Six Hundred Nineteen and paisa Seventy Four Only) has been utilized during the financial year 2017-18 out of which Rs, 4,55,68,899.74 ( Rupees Four Crore Fifty Five Lakh Sixty Eight Thousand Eight Hundred Ninety Nine and Paise Seventy Four Only ) and Rs. 42,27,720.00 ( Rupees Forty Two Lakh Twenty Seven Thousand Seven Hundred Twenty Only) for the purpose for which it was sanctioned. The total balance of Rs. 7,32,47,372.56 (Rupees Seven Crore Thirty Two Lakhs Forty Seven Thousand Three Hundred Seventy Two and paisa Fifty Six Only ) remains unutilized at the end of the financial year and it will be adjusted towards the Grant in Aid payable during the next financial year 2018-19 under General Head Budget Bank balance of Rs. 4,36,75,092.56 remain unutilized under Govt. of India Share and Rs. 2,95,72,280,00 remain unutilized under Additional UT share Head. Certified that I have satisfied myself that the conditions on which the grants in aid was sanctioned have been duly 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. Kinds of Checks Exercised: 1. Audited Statement of Accounts. 2. Utilization Certificate, Dated: 3 //2019. Place: Daman Member SeFretary/ASPD State t Director Sarva Shiksha Abbiyan Mission Sarva Shi A lyan Mission UT of Daman & UT of Dama & Diu Secre (Education) Sarva Shiks a Abbiyan Mission UT of Daman & Diu AUDITORS CERTIFICATE We have verified the above statement with the books and records produced before us for our verification and found the same has been drawn in accordance therewith. Chartered Accountant C. A. M. K. Vyas& Co., Vapi Mem. No. 051703 Regd. No. 121554W Place: Vapi Dated: UT ADMINISTRATION OF DAMAN & DIU SARVA SHIKSHA ABIYAN MISSION OFFICE OF STATE PROJECT DIRECTOR SECRETARIAT, FORT AREA MOTI DAMAN, DAMAN Annexure - XIX See Para No.106.17 Revised Utilization Certificate for the year ended 31st March 2018. The following Grants under Capital Head were released for the implementation of Sarva Shiksha Abhiyan Mission, UT of Daman & Din during Financial Year 2017-18. Amount in Lakhs Sr. Capital No Particulars Sanction letter No Date Head under SSA F No. 6-3/2017-EE-15 25.04.2017 0.00 1 Received from: Govt. of India, Dept. of MHRD FNo. 6-3/2017-EE-lS 01.09.2017 000 F No. 6-3/2017-EE-15 24.10.2017 101.56 F No. 6-3/2017-EE-15 28.02.2018 0.00 2 Total Fund Sanctioned by MHRD, New Delhi (A) 101.56 Add: Received from: UT Administration of Daman & Diu Additional Share during The Year 2017-18 4 Total (C) (A+ B) 101.56 5 Add: Interest earned during the year (D) 0.00 6 Add: Miscellaneous Receipt (E) 0.00 7 Total Available of Funds (F) (C+D+E) 101.56 8 Unspent Opening Balance from Previous Year (G) 144.83 9 Previous Year Unadjusted Outstanding Advance (H) 228.47 10 Unspent Balance of Previous year of 2016-17 (I) (G + H) 373.30 11 GrandTotal (J) (C+I) 474.86 12 Less : Expenditure during the year 2017-18 (K) 0.00 13 Unspent Balance at the closing of the year 2017-18 (L) (I- K) 474.86 14 Less: Previous Year Provision adjusted as per MHRD letter (M) 36.9 UC No. F-6-1/2016-EE,15 Issued Dt. 13th February 2018 15 Balance of Previous year of 2016-17 after adjustment (N) (L -M) 437.91 16 Cash in Hand (0) 0.00 17 Cash at Bank - (P) 164.21 18 Add: Provision for Expenses Opening Balance (Q) 0.00 19 Less: Provision for Expenses Closing Balance (R) 0.00 20 Add: Unadjusted Advances (Civil Works) (S) 273.70 21 Total Closing Balance (T) (O+P +Q-R+ S 437.91 Certify that the under Capital Head unspent Opening balance from the previous year is Rs. 1,44,83,320.24( Rupees One Crore Forty Four Lakh Eighty Three Thousand Three Hundred Twenty and paisa Twenty Four Only ) and unadjusted civil work advances aggregating to amount of Rs. 2,28,46,542.75 ( Rupees Two Crore Twenty Eight Lakh Forty Six Thousand Five Hundred Forty Two and paisa Seventy Five Only). Rs. 1,01,56,000.00 (Rupees One Crore One Lakh Fifty Six Thousand Only) is received from Govt. of India MHRD New Delhi towards the construction of civil work That the Grand Total available balance of Rs. 4,74,85,862.99 ( Rupees Four Crore Seventy Four Lakh Eighty Five Thousand Eight Hundred Sixty Two and Paisa Ninety Nine Only), Rs. 0.00 (Nil) expenditure was incurred during the year 2017-18. Certified that I have satisfied myself that the conditions on which the grants in aid was sanctioned have been duly 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. During the year Capital Grant has not been utilized. Kinds of Checks Exercised: 1. Audited Statement of Accounts. 2. Utilization Certificate. Dated: S0 /O) /2019. Place: Daman Member Secreta /ASPD Stat6 Pr ject Director Sarva Shiksha Abhiyan Mission Sarva Shiks a Abhiyan Mission UT of Daman & Diu UT of aman & Diu Secre ry Education) Sarva Shiks Abhiyan Mission UTo Daman & Diu AUDITORS CERTIFICATE We have verified the above statement with the books and records produced before us for our verification and found the same has been drawn in accordance therewith. Chartered Accountant C. A. M. K. Vyas& Co., Vapi Mem. No. 051703 Regd. No. 121554W Place: Vapi Dated; UT ADMINISTRATION OF DAMAN & DIU SARVA SHIKSHA ABHIVAN MISSION OFFICE OF STATE PROJECT DIRECTOR SECRETARIAT, FORT AREA MOTI DAMAN, DAMAN Annex-XX (See Para No. 108.1) Consolidated Annual Financial Statement of Sarva Siksha Abblyan as on 31st March 2018 Name of the State:UT of Daman & Diu (Amount in Lakhs) Sources (Receipts) SSA NPEGEL KGBV TOTAL Opening Balance (a) Cash in hand 0.00 0.00 0.00 0.00 jb) Cash at Bank 177.46 0.00 0.00 177,46 (c) Unadjusted Advances 228.47 0.00 0.00 228.47 (dj Loans from adjusted advance -50.90 0.00 0.00 -5090 Total (a+b+c+d) 355.03 0.00 0.00 355.03 Source (Receipt) a Funds received from Government of India -General 937.01 0.00 0.00 937.01 b] Funds received from Government of India -Capital 101.56 0.00 0.00 101.56 c Funds received from State Government/UT Admin 338.00 0.00 0.00 338.00 (d) Interest 13.12 0.00 0.00 13.12 e Other Receipts 2.29 0.00 0.00 2.29 f Loans & Advances 0.00 0.00 0.00 0.00 TOTAL Receipts (a+b+c+d+e+f) 1391.98 0.00 0.00 1391.98 Balance Available 1747.01 0.00 0.00 1747.01 Approved AWP&B Expenditure incurred Savings/ Sr. No. Application (Expenditure) including Spill over 2017- during 2017-18 Excess 18 Ecs Phy. Amt Phy. Amt Amount I ACCESS 1 Opening of New School Building 0 0.00 0 0.00 0.00 2 Residential Schools for specific category of Children 0 0.00 0 0.00 0.00 3 Residential Schools for specific category of Children 0 0.00 0 0.00 0.00 4 Transport / Escort Facility 0 0.00 0 0.00 0.00 5 Special Training for mainstreaming of OoSC 134 8.68 134 248 6.20 11 RETENTION 6 Free Text Book 15374 28.87 14932 31.01 -2.14 7 Uniform For Girls 6700 51.90 6479 26.13 25.77 8 Teaching Learning Equipmentss (TLE) 0 0.00 0 0.05 -0.05 lil ENHANCING QUALITY 9 New Teachers Salary 85 409.33 71 211.81 197.53 10 Part Time Instructors 44 116.00 30 41.93 74.07 11 Teachers Training 713 12.95 563 3.62 9.33 12 Academic Support th rough BRC 2 54.76 2 22.09 32.67 13 Academic Support through CRC 7 18.46 7 9.35 9.11 14 1Computer Aided Education in UPS under Innovation 0 105.93 1 2.80 103.13 15 Libraries in Schools 0 0.00 0 0.00 0.00 IV ANNUAL GRANTS 16 Teachers Grants 541 2.71 449 2.25 0.46 17 School Grants 91 5.31 90 5.26 0.05 18 Resear di & Eva[lution Monitoring & supervision 0 0.00 0 0.00 0.00 19 School Maintenacne Grant 91 6.83 90 6,94 -0.12 V BRIDGINING GENDER AND SOCIAL CATEGORY GAPS 20 Intervention for CWSN 206 7.88 206 5.00 2.88 21 Innovation Head upto Rs 50 lac per Dist 21.1 Girls Education 0 27.00 0 2.26 24.74 21.2 ECCE 0 0.00 0 0.00 0.00 21.3 Intervention for SC/ST 0 25.80 0 1.13 24.67 21.4 Intervention for Minority Community Children 0 26.11 0 1.08 25.03 21.5 Intervention for Urban Deprived Children 0 25.00 0 0.00 25.00 22 SMC/PRI Training 546 164 448 0.64 0.99 VI SCHOOL INFRASTRUCTURE 23 Civil Wokrs Construction 55 203.13 0 0.00 203.13 23.01 DPO Diu Utilisation Certificate Received 0 0.00 0 0.00 0.00 23.02 DPO Darnan Utilisation Certificate Received 0 0.00 0 1000 0.00 Approved AWP&B Expenditure incurred Savings/ Sr. No. Application (Expenditure) including Spill over 2017- during 2017-18 Excess 18 Ecs Phy. Ant Phy. Amt Amount VII DISTRICT PROJECT MANAGEMENT COST 24 Management cost 2 64.83 2 5315 11.68 24.1 Learning Enhancement Programe 14321 18.31 14321 8.95 9.36 24.2 Community Mobilization Activity 0 5.00 0 0.00 5.00 24.3 Other Bank Charges 0 0 0 0.08 -0.08 VIll STATE COMPONENT 25 Management, MIS & REMS 0 25,56 0 1769 7.87 Total Expenditure under SSA 38912 1251.99 37825 455.69 796.30 IX Additional UT Grant Share Expenditure # 0 0.00 0 42.28 -4228 Grand Total Expenditure under SSA & Add[ UT Share 38912 1251.99 37825 497.97 754.02 Add: Provision For Expenses (Opening) 7908 Add: Civil Works Advances - Given 0.00 Add: Unadjusted Advances 0.00 Less: Accounts Payable 0.00 Less: Provision For Expenses (Closing) 0.42 Total 576.63 Closing Balance 1170.38 (a) Cash in hand 0.00 (b) Cash at Bank - Covt of India Share 367.44 (c) Cash at Bank - Additional UT Share 529.25 (d) Unadjusted Advances (Civil Works) 273.701 Total _ _1170.381 Chartered Accountant Membe Secretary/ASPD Sta rt ect Director CA M. K. Vyas & Co., Vapi Sarva Shiksha Abhiyan Sarva Shia bhiyan Mission Mem. No. 051703 UT of Daman & Diu LYof Da an & Diu Regn. No. 121554W UT ADMINISTRATION OF DAMAN & DIU SARVA SHIKSHA ABHIYAN MISSION OFFICE OF STATE PROJECT DIRECTOR SECRETARIAT, FORT AREA, MOTI DAMAN, DAMAN Annex-XXII (See Para No. 108.1) Consolidated Income and Expenditure Account for the year ended 31st March 2018 Name of the State: UT of Daman & Diu (Amount in Iakh) Sche Current Year Previous Year Sche Current Year Previous Year EXPENDITURE dule 2017-18 2016-17 INCOME dule 2017-18 2016-17 Expenditure at District and sub-district level I ACCESS Funds received from Govt of India 1 Opening of New School Building 0.00 0.00 (a) SSA 1038.57 200.00 2 Residential Schools for specific category of Children 0.00 0.00 (b) NPEGEL 0.00 (.00 3 Libraries in Schools 0.00 0.00 (c) KGBV 0.00 000 4 Transport / Escort Facility 0.00 0.00 5 Special Training for mainstrearning of OoSC 2.48 1.97 UT administration of Daman & Diu II RETENTION (a) SSA 338.00 338.00 6 Free Text Book 31.01 29.88 (b) NPEGEL 0.00 0.00 7 Uniform For Girls 26.13 9.20 (c) KGBV 0.00 0.00 8 Teaching Learning Equiprnentss (T[,E) 0.05 0.00 III ENHANCING QUALITY Interest 9 New Teachers Salary 21181 219.38 (a) SSA 13.12 7.33 10 Part Time Instructors 41,93 27.21 bN NPEGEL 0.00 0.00 11 Teachers Training 3.62 2.65 (c) KGBV 0.00 0.00 12 Academic Support through BRC 22.09 21.64 13 Academic Support through CRC 9.35 9.26 Other Receipts 2,29 10.31 14 Computer Aided Education in UPS under Innovation 2.80 1.05 15 Libraries in Schools 0,00 0.00 IV ANNUAL GRANTS 15 Teachers Grants 2.25 1.49 16 School Grants 5.26 7.10 17 Research & Evaluation Monitoring & supervision 0.00 0.00 18 School Maintenance Grant 6.94 10.58 V BRIDGINING GENDER AND SOCIAL CATEGORY GAPS 19 Intervention for CWSN 5.00 2 44 20 Innovation Head upto Rs 50 lac per Dist 0,00 1.15 20.1 Girls Education 2.26 0.00 20.2 ECCE 0.00 0.00 20.3 Intervention for SC/ST 1,13 0.00 20.4 Intervention for Minority Community Children 1.08 0.00 20.3 Intervention for Urban Deprived Children 0.00 0.00 21 SMC/PRI Training _064 1.261 Sche Current Year Previous Year Sche Current Year Previous Year EXPENDITURE dule 2017-18 2016-17 NCOME dule 2017-18 2016-17 VI SCHOOL INFRASTRUCTURE 22 Civil Wokrs Construction 0.00 0.00 22,01 District Panchayat Diu - Utilisation Certificate Received 0.00 0.00 22.02 District Panchayat Daman - UJ C Received 0.00 0.00 VII DISTRICT PROJECT MANAGEMENT COST 24 Manauement cost 53.15 3842 24.01 Learning Enhancement Programe 8.95 0.00 24,02 Community Mobilization Activity 0.00 0.00 24.03 Other Bank Charges 0.08 0.01 Vill STATE COMPONENT 24 Management and MIS 17.69 17.61 Additional UT Grant 42.28 94.22 Excess of income over Expenditure 0.00 0.00 Excess of Expenditure over Income -894.02 -59.13 TOTAL 497.97 496.51 TOTAL 497.97 496.51 Chartered Accountant Mem jetDirector CA M. K. Vyas & Co., Vapi Sarva Shiksha Abhiyan Mission arva Shi sha Abhiyan Mission Mem. No. 051703 UT of Daman & Diu UT of Daman & Du Regn, No. 121554W UT ADMINISTRATION OF DAMAN & DIU SARVA SHIKSHA ABHIYAN MISSION OFFICE OF STATE PROJECT DIRECTOR SECRETARIAT, FORT AREA,MOTil DAMAN,DAMAN Annex-XXIII (See Para No. 108.1) Consolidated Receipt and Payments Account for the year ended 31st March 2018 Name of the State: UT of Daman & Diu (Amount in lakh) Sched Current Year Previous Year Schedu Current Year Previous Year tile 2017-18 2016-17 le 2017-18 2016-17 Amount of Expenditure at District and sub-district Opening Balance level (a) Cash at Bank 177.46 32.71 I ACCESS (h) Cash in Hand 0.00 0.00 1 Opening of New School Building 0.00 0.00 (Ic) Unadjusted Advances 228.47 264.33 2 Residential Schools for specific category of Children 0.00 0.00 (d) Expenditure Payable -79.08 -29.32 3 Residential Schools for specific category of Children 0.00 0.00 (e) Loans from unadjusted -50.90 4 Transport / Escort Facility 0.00 0.00 5 Special Training for mainstreaming of OoSC 2.48 1.97 Funds reed. from Govt. of II RETENTION India 6 Free Text Book 31.01 29.88 (a) SSA 937.01 200.00 7 Uniform For Girls 26.13 9.20 (b) Capital Grant 101.56 0.00 8 Teaching Learning Equipmentss (TLE) 0.05 0.00 (c) KGBV 0.00 0.00 III ENHANCING QUALITY 9 New Teachers Salary 211.81 219.38 UT administration of 10 Part Time instructors 41.93 27.21 Daman and Diu 11 Teachers Training 3.62 2.65 (a) SSA 338.00 338.00 12 Academic Support through BRC 22.09 21.64 (b) NPEGEL 0.00 0.00 13 Academic Support through CRC 9.35 9.26 (c) KGBV 0.00 0.00 Computer Aided Education in UPS under Innovation 2.80 1.05 Interest 14 Libraries in Schools 0.00 0.00 (a) SSA 13.12 7.33 IV ANNUALGRANTS (b] NPEGEL 0,00 0.00 15 Teachers Grants 2.25 1.49 (c) KGBV 0.00 0.00 16 School Grants 5.26 7.10 17 Research & Evaluation Monitoring & supervision 0.00 0.00 18 School Maintenance Grant 6.94 10.58 V BRIDGING GENDER AND SOCIAL CATEGORY GAPS Miscellaneous receipts 2.29 10.31 19 Intervention for CWSN 5.00 2.44 20 Innovation Head upto Rs 50 lac per Dist 0.00 1.15 20.1 Girls Education 2.26 0.00 20.2 ECCE 0.00 0.00 20.3 Intervention for SC/ST 1.13 0.00 20.4 Intervention for Minority Community Children 1.08 0.00 20.5 Intervention for Urban Deprived Children 0.00 0.00 21 SMC/PRI Training 0.64 1.26 Sched Current Year Previous Year P Schedu Current Year Previous Year RECEIPTS ule 2017-18 2016-17 Sr. No. PAYMENTS le 2017-18 2016-17 VI SCHOOL INFRASTRUCTURE 22 Civil Wokrs Construction 0.00 0.00 22,01 DPO Diu Utilisation Certificate Received 0.00 0.00 22.02 DPO Daman Utilisation Certificate Received 0,00 0.00 VII DISTRICT PROJECT MANAGEMENT COST 23 Management cost 53.15 38.42 Learning Enhancement Programe 8.95 000 Community Mobilization Activity 0.00 0.00 23.01 Other Rank Charges 0.08 0.00 VIII STATE COMPONENT Funds refunded by districts 0.00 0.00 24 Management and MIS 17.69 17.61 and sub-district level (Loan Additional UT Grant 42.28 94.22 Recei pt (a) Additional UT Grant 42.28 94.22 Closing Balance (a) Cash at Bank - G01 367.44 177.46 (b) Cash at Bank - Addl UT Share 529.25 0.00 (c) Unadjusted Advances 273.70 228.47 J(d) Expenditure Payable -0.42 -79.08 TOTAL 1667.93 823.35 1- 1667.93 823.3 Chartered Accountant Memb Stat P CA M. K. Vyas & Co., Vapi Sarva Shiksha Abblyan Mission Sa oi bhiyan Mission Mern. No. 051703 UT of Daman & Diu UT of aman & Diu Regn. No. 121554W UT ADMINISTRATION OF DAMAN & DIU SARVA SHIKSHA ABHIVAN MISSION OFFICE OF STATE PROJECT DIRECTOR SECRETARIAT, FORT AREA, MOTI DAMAN, DAMAN Annex-XXI (See Para No 108.1) Consolidated Balance Sheet as on 31st March 2018 Name of the State: Daman & Diu (Amount in Lakh) Cu rent Year Previous Year Current Year Previous Liabilities Schedule Assets Schedule 21-8 Ya 061 2017-18 2016-17 2017-18 Year 2016-17 Opening Balance Capital Fund Fixed Assets (a) Cash in hand 0.00 0.00 Civil Works 0.00 0.00 (b) Cash at Bank "A" 177.46 32.71 Furniture 0.00 0.00 (c) Unadjusted Advances "B" 228.47 264.33 Vehicle 0.00 0.00 (d) Opening Salary Payable -79.08 -29.32 Equipment 0.00 0.00 (e) Loan Liabilty From Civil Advance -50.90 -50.90 Funds recd. from Govt. of India Deposit (a) SSA 0.00 0.00 (a) Fixed Deposits with Banks 0.00 0.00 (b) NPEGEL 0.00 0.00 (b) Deposits with others 0.00 0.00 (c) KGBV 0.00 0.00 Utilization of grant others 0.00 0.00 Advances receivable from 0.00 0-00 Funds recd. from State Govt. I (a) SSA 0.00 0,00 Advances for Expenses (b) NPEGEL 0.00 0.00 (a) Civil Work (Advance) "C" 273.70 228.47 (c) KGBV 0.00 0.00 Interest Balances at Districts (a) SSA 0.00 0,00 (a) Cash at Bank "D-1" 860.65 175.16 (b) NPEGIJA. 0.00 0.00 (b) Cash in Hand 0.00 0.00 (c) KGBV 0.00 0.00 (c) Advances outstanding "E" 0.00 0.00 Other Balances at Districts 0.00 0.00 Closing Balance at SPO [a) Provision for CAL Expenditure 0.00 0.00 (a) Cash in Hand 0.00 0.00 (b) Sundry Creditors including salary "F" 0.42 79.08 (b) Cash at Bank "D-2" 36,04 2.30 (c) Loan Payable 0.00 50.90 (c) Advances outstanding 0.00 0.00 Add: Excess of income over 894.02 59.13 expenditure Total 1170.38 405.93 Total 1170.38 405.93 Chartered Accountant Member Secre ary !ASPD State Pro ect CA M. K. Vyas & Co., Vapi Sarva Shiksha Abhiyan Mission Sarva ShkstLE an Mkison Mem. No. 051703 UT of Daman & Diu IT of Dam & Diu Regn. No. 121554W Schedule "A" Schedule "E" Amount Closing Balance - Cash At Amount Curent Opening Balance - Cash At Bank Curent Year Amt in Lacs Bank Year 2017-18 Amt in Lacs Year171718 Daman District 12278169.50 122.78 Civil Advance for 2017-18 0.00 0.00 Diu District 5238133.71 52.38 State Project Office 230040.38 2.30 Total 17746343.59 177.46 Total 0 0.00 Schedule "B" Schedule "F Amount Opening Balance - Unadjusted Civil AmutAmount Curent Opvaening BaeUdsCurent Year Amt in Lacs Other Balances at Districts aount Amt in Lacs Advances 01-8Year 2017-18 2017-18 C/f Closing balance form Last F.Y, 2016-17 22846542.75 228.47 Provision for Expenses Diff. of as per Schedule 0 0.00 Accounts Pavable 0.00 0.00 Total 1 22846542.75 228.47 Total 0.41891 0.00 Schedule "C" Schedule "D-1" Amount Closing Balance - Cash At Amount Curent Unadjusted Civil Advances Curent Year Amt in Lacs Bank Year 2017-18 Amt in Lacs 2017-18 Civil Advances for FY. 2016-17 Op. Bal 22846542.75 228.47 Daman District 48130387.00 481.30 Opening Balance for F. Y. 2016-17 0.00 0.00 Diu District 37934390.21 379.34 Add Fund from GOI for F.Y. 2016-17 8869069.86 88.69 Total 86064777.21 860.65 (Daman) I I I I Less Itilisation 1 4346020.25 43.46 Schedule "D-2" Total 1 27369592.36 273.70 State Project Office 3603525.38 36.04 Total 3603525.38 36.04 Total (Dl + D2) 8966 .59 896.68 Chartered Accountant Mem\t irector CA M. K. Vyas & Co., Vapi Sarva Shiksha Abhiyan Mission Sarva Sh Mission Mem. No. 051703 UT of Daman & Diu U of Damantf"i Regn. No. 121554W UT ADMINISTRATION OF DAMAN & DIU SARVA SHIKSHA ABHIYAN MISSION OFFICE OF STATE PROJECT DIRECTOR SECRETARIAT, FORT AREA, MOTI DAMAN, DAMAN IUFR-I Summary Budget Analysis (Entire Program) For the Year ended on 31st March 2018 Name o the State: UT of Daman & Diu. (Amount in Iak Opening Reported AWP&B for S. No. Name of State AWP&B Balance for the *Releases by Releases by Expenditure NextYear 2017-18 year 01st April GOI States/UT in Rupees 2018-19 2017 UTofDaman& 1251.99 177.46 1038.57 338.00 497.97 1393.76 Din Total 1251.99 177.46 1038.57 338.00 497.97 1393.76 * Released by Gol includes Misc.Receipt and Interest earned in Saving bank Account Chartered Accountant Memb c P) Stat pct Director CA M. K. Vyas & Co., Vapi Sarva Shiksha Abhiyan Mission Sarva Shiks iyan Mission Mem. No. 051703 UT of Daman & Diu UT of man & Diu Regn. No. 121554W UT ADMINISTRATION OF DAMAN & DIU SARVA SHIKSHA ABHIYAN MISSION OFFICE OF STATE PROJECT DIRECTOR SECRETARIAT, FORT AREA, MOTI DAMAN, DAMAN IUFR-II Summary Budget Analysis (Entire Program) For the Year ended as on 31st March 2018 Name a the State: UT ofDaman & Diu. (Amount in Lakh Opening S. No. Name of State AWP& B 2017- Balance for the Releases for Reported Expenditure for 18 year as on 1st the year 2017-18 April2017 1 2 3 3 4 5 1 UT of Daman & Diu 1251.99 177.46 1038.57 497.97 Total 1251.99 177.46 1038.57 497.97 * Releases for the year include Misc. Receipt and Interest earned in Saving bank account Charter Accountant Membe ecretary/ASP State\P ct6frector CA M. K Vyas & Co., Vapi Sarva Shiksha Abh:yan Mission Sarva Shi bhiyan Mission Mem. No.051703 UT of Daman & Diu U Da an & Diu Regn. No. 121554W UT ADMINISTRATION OF DAMAN & DIU SARVA SHIKSHA ABHIYAN MISSION OFFICE OF STATE PROJECT DIRECTOR SECRETARIAT, FORT AREA,MOTI DAMAN, DAMAN IUFR-III Activity Wise Expenditure Statement of Sarva Shiksha Abhiyan For the Year Ended on 31s March 2018 (Amount in Iakh) Sr. No. Reported Activities carried out Reported Expenditure I ACCESS 1 Opening of New School Building 0.00 2 Residential Schools for specific category of Children 0.00 3 Residential Schools for specific category of Children 0.00 4 Transport / Escort Facility 0.00 5 Special Training for mainstreaming of OoSC 2.48 II RETENTION 6 Free Text Book 31.01 7 Uniform For Girls 26.13 8 Teaching Learning Equipmentss [TLE) 0.05 III ENHANCING QUALITY 9 New Teachers Salary 211.81 10 Part Time Instructors 41.93 11 Teachers Training 3.62 12 Academic Support through BRC 22.09 13 Academic Support through CRC 9.35 14 Computer Aided Education in UPS under Innovation 2.80 15 Libraries in Schools 0.00 IV ANNUAL GRANTS 16 Teachers Grants 2.25 17 School Grants 5.26 18 Research & Evaluation Monitoring & supervision 0.00 19 School Maintenacne Grant 6.94 V BRIDGINING GENDER AND SOCIAL CATEGORY GAPS 20 Intervention for CWSN 5.00 20.1 Innovation Head upto Rs 50 lac per Dist 0.00 20.2 Girls Education 2.26 20.3 ECCE 0.00 20.4 Intervention for SC/ST 1.13 20.5 Intervention for Minority Community Children 1.08 21 Intervention for Urban Deprived Children 0.00 22 SMC/PRI Training 0.64 VI SCHOOL INFRASTRUCTURE 23 Civil Wokrs Construction 0.00 23.01 DPO Diu Utilisation Certificate Received 0.00 23.02 DPO Daman Utilisation Certificate Received 0.00 VII DISTRICT PROJECT MANAGEMENT COST 24 Management cost S3.15 24.01 Learning Enhancement Programe 8.95 24.02 Community Mobilization Activity 0.00 24.03 Other Bank Charges 0.08 VIII STATE COMPONENT 25 Management and MIS 17.69 IX ADDITIONAJAJT SHARE 42.28 Total 497.97 Chartere ccountant Membe Secretary PD State,P ect Director CA M. K. Vyas & Co., Vapi Sarva Shiksha Abhiyan Mission Sarva Spilfl4 Abhiyan Mission Mem. No. 051703 UT of Daman & Diu T of aman & Din Regn. No. 121554W M. K. VYAS & CO. CHARTERED ACCOUNTANTS 352, 3rd Floor, Govinda Complex, Varun C.H.S., MANOJ K. VYAS Vapi-Selvas Road, Char Rasta, VAPI-396 195. B. Com (Hons.), F.C.A. E : 0260-2410928 * Mob.: 98241 47418 Resi. : 103, Atit Co-op. Society, Asopalav Complex, Chharwada Road, VAPI [E]-396 191. E : 2422623 Ref. No. : Date: PROCUREMENT AUDIT CERTIFICATE This is to certify that we have gone through the procurement procedure used by Project Implementation Agency - for the Sarva Shiksha Abhiyan Mission, Union Territory of Daman & Diu based on the audit of the records for the financial year 2017-18. We are generally satisfied that procurement procedure is as prescribed in the Manual of Financial Management and Procurement under Sarva Shiksha Abhiyan Mission has been followed or the following deviations were observed. Sr. Details Deviations Amount Involved No. Declared as Mis-Procurement Nil Nil For M. K. Vyas & Co. Chartered Accountants Proprietor Mem. No. 051703 FRN No. 121554W Place: VAPI Date: 23/01/2019 Notes forming part of Financial Statement: 1. Sarva Shiksha Abhiyan Mission (SSA) is Government of India's flagship programme for achievement of Universalization of Elementary Education (UEE) in a time bound manner, as mandated by 861h amendment to the Constitution of India making free and compulsory Education to the Children of 6-14 years age group, a Fundamental Right. 2. The Grants received by the Society from GOI and U.T. of Daman & Diu are released to District Offices and further sub released to Block Level Offices, Cluster Level Offices and at School Management Committees (SMCs). 3. The Financial Statements have been prepared under the mercantile system of accounting in Tally.ERP 9 Software Management Committees (SMCs). 4. Incomes of the Society consist of Grant, Saving Bank Interest earned from balances in Saving Bank Account and Other Income [i.e. Unutilized Grants received back by District Offices). 5. Expenditures incurred by the Society are not bifurcated into Capital Expenditure and Revenue Expenditure and No Fixed Assets are created in the Financial Statements and Books of Accounts. No record of fixed assets is being maintained. 6. During the year unutilized grant lying with various school were taken back and again given as advance for expenditure amounting to Rs. 2,12,457.85. Since while granting grant to various school in the past it was considered as expenditure, hence unutilized grant received back from various schools has been considered as other receipt and treated as income. Expenditure of schools aggregating Rs. 19,429.00 of previous year has been debited in current year as previous year we did not receipt to utilization certificate now to reconcile balance with school and books of accounts amount has been debited under school maintenance head. 7. The Bank Balances as per Books of Accounts are correctly reconciled with the Bank Statements / Passbooks. 8. Internal Audits are being done at Two District Levels only. It has been observed internal audit was done after expiry of the year. We feel that reports should be obtained during the year at periodical interval and it should be rectify and confirmation from internal auditor that all observation has been rectified should be obtained. Comment on observation of internal auditor is not available. Since they have verified the accuracy of the Books of Accounts, we have considered their report for finalizing the Books of Accounts. 9. In respect to Civil Works, it is the procedure to give advance to District Panchayat of both District at Daman District & Diu District and receiving Utilization Certificate from the respective District Panchayat. 10. As at 31st March, 2018 following balances of Civil Work Advances are with District Panchayats. Total outstanding unadjusted advance as on 31-03-2018 is Rs. 273.70 lacs. 11. Previous Year's figure has been regrouped as previous year's audited Balance sheet figures were furnished in nearest to Lakhs and now actual figure as per books has been incorporated and as a result there may be some minor difference in figures of previous year with Audited Balance Sheet. 12. As per guidelines receipt during the year per letter no. F.6-1/2016-EE.15 dtd. 13h Feb, 2018 unspent advance has been bifurcated during the year opening balance has been adjusted and modified from last audited figure. 13. Organization is maintaining single bank account and total balance in bank account opening and closing has been bifurcated as per balancing Utilization Certificate. Chartered Accountant Member S ary/ASPD State Or et Director CA M. K. Vyas & Co., Vapi Sarva Shiksha Abhiyan Mission Sarva Shi a bhiyan Mission Mem. No. 051703 U T of Daman & Diu UT Da an & Diu Regd. No. 121554W Dated: 23/01/2019 Place: Vapi