De Chakraborty & Sen Chartered Accountants

Transcription

1 Public Disclosure Authorized De Chakraborty & Sen Chartered Accountants Statutory Audit Report RNTCP Bikaner Buildings, 1" Floor, 8-B, Lallbazar Street, Kolkata Phone: / dechasen@vsnl.net Public Disclosure Authorized To, AUDIT REPORT (For F.Y ) The Mission Director, National Rural Health Mission West Bengal State Health & Family Welfare Samiti, Swasthya Bhawan, Salt Lake City, Kolkata APPENDIX-C Public Disclosure Authorized Public Disclosure Authorized Introduction We have audited the accompanying expenditure statements / financial statements of RNTCP financed under World Bank Credit No IN implemented through the West Bengal State Health & Family Welfare Samiti, as of 31 st March, These financial statements are the responsibility of the Samities' Management. This responsibility includes the design, implementation and maintenance of internal control 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. Our responsibility is to express an opinion on these financial statements based on our audit. Scope We conducted our audit in accordance with standards on auditing issued by the Institute of Chartered Accountants of India. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the Financial Statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as

2 evaluating the overall Financial Statement presentation. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of financial statements. In forming our opinion we have relied upon the audit findings / observations in 19 No. of Districts and West Bengal State Health & Family Welfare Samiti. We have also relied upon tie audit findings/ observations in 341 Blocks' Financial Statements which have been audited by ourselves. We believe that our audit provides a reasonable and appropriate basis for our opinion and we further report our audit observations as per Annexure A. Opinion a. The statements of account dealing with this report includes funds received from RNTCP (Cr. No IN). b. We have obtained all the informations and explanations which to the best of our knowledge and belief were necessary for the purpose of our examination. c. In our opinion, proper books of accounts have been kept by the State Health Society, so far as appears from our examination of the books. d. The statements of account dealt with in this report are in agreement with the books of accounts. e. Financial Statements of the District is the consolidated Financial Statements of the District and Block Samities. f. In our opinion and to the best of our information and according to the explanations given to us the said Consolidated Accounts of the District and Block Samities, give the information in the manner so required and give- a True and Fair view subject to the Annexure A:- 1. In the case of the Balance Sheet, the state of affairs of the Society as at 3 1 st March, In the case of the Income & Expenditure Account, of the Excess of income over expenditure for the year ended on that date (3 1s March, 2015). 3. In case of Receipts & Payments Account of the receipts and payments during the year ended on that date ( 3 1 st March, 2015). g. In addition with respect to FMR/ SOEs, adequate supporting documentation has been maintained to support claims to the World Bank for reimbursements of expenditures incurred; K 0u,, K T

3 h. The expenditures so claimed are eligible for financing under the credit agreement; and i. Procurement of goods and services has been carried out as per the Procurement Manual by Central TB Division and other concerned division of the Govt. of India. Place: Kolkata Date: For De Chakraborty & Sen Chartered Accountants FRN E ~'CHARTEF) ACCONm A hebasis Chattopadhyay Partner MRN

4 RNTCP:- ANN EXU RE-A No such specific observations. CHARTERED ACCOUNTANTS) u KO TA

5 FORM No. GFR 19-A Government of West Bengal West Bengal State Health & Family Welfare Samiti Swasthya Bhavan, 3rd Floor, Wing-A,29 GN Block, Sector V, Salt Lake City Kolkata UTILIZATION CERTIFICATE For the financial year Sl. Sanction Letter No. Purpose Grant Grant Interest Total No and Date. Received Received realloca- Received (Z) from GOI (Z) from tion & State (Z) Other Receipts L /45/2014-TB 13,40,00,000 13,40,00, L.19015/45/2014-TB 3,42,00,000 3,42,00, L /45/2014-TB 2,09,18,000 2,09,18,000 4 State Share RNTCP 2,29,68,667 2,29,68,667 5 State Share 5,06,07,000 5,06,07,000 6 State Share 4,51,02,000 4,51,02,000 7 State Share 1,79,38,000 1,79,38,000 Interest reallocation 8,31,113 8,31,113 Total: 18,91,18,000 13,66,15,667 8,31,113 32,65,64,780 Certified that out of the total amounting to z32,65,64,780/- (Rupees thirty two crore sixty five lakh sixty four thousand seven hundred eighty only) of grants-in-aid received during the year in favour of West Bengal State Health & Family Welfare Samiti i.e. Z18,91,18,000/- received as Central Share from the Ministry of Health & Family Welfare, Govt. of India, T8,31,113/- as reallocation of interest and Z13,66,15,667/- received as State Share from Department of Health & Family Welfare, Govt. of West Bengal vide letter nos. given above and total amounting to Z5,21,63, (Rupees five crore twenty one lakh sixty three thousand eight hundred twelve and sixteen paisa only) on account of unspent balance of the previous year (s) i.e. year , a total sum of?25,21,85, (Rupees twenty five crore twenty one lakh eighty five thousand nine hundred sixty one only) has been utilized for the purpose of RNTCP for which it was sanctioned and that the balance of Z12,65,42, (Rupees twelve crore sixty five lakh forty two thousand six hundred thirty one and sixteen paisa only) remaining unutilized at the end of the year will be utilized in the next year. Further 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. Checks exercised: Examining of 1. Vouchers 2. Cash Book 3. Ledger 4. Monthly & Quarterly statements of expenditure 5. Fund position reports T C CUA~~L;: State Fundni postinageentroutssondrco -Ad dl D S & Director- Inance" Mi sion Director, tgih SaeFinancial Management Group NHM, West Bengal Mission Director National Health Mission National Health Mission WBSH & FW Samiti West Bengal

6 NATIONAL RURAL HEALTH MISSION, WEST BENGAL Government of West Bengal West Bengal State Health & Family Welfare Samiti FORM GFR 19-A UTILIZATION CERTIFICATE OF RNTCP FOR THE YEAR Opening Balance as on Funds received during the year from Expenditure during the year out of Refunded to Closing Bn GRAN 1.1 1t 1 It NO). DA It,SaeMthn State Matching Stt athncoi/ Govt of India e Other receipts Total State Govt of India Govt StateSMatching of State Matchin Total GOI fund State Matching Other receipts Total Samiti India Share 11)0114L.. - ll l ( ,481 84) (5,38.76,481 84) 13,40.00, , , ,01, MI19s014i lit , , ,42,00,000, S.14- Il1? , ,09,18, State Matching Share - 13,66,15, ,66,15, ,69,46, , ,96, State Ftutl 10.60,40, , ,91,66, , Interesticallocaned , , ,00 TOTA 1. (5,38,76,481.84) - 10,60,40, ,21,63, ,91,18, ,74,46, ,65,64, ,52,41, ,77,78, ,91,66, ,21,85, ,96,68,754.1 Certified that I have soitsfied myv sell'that the conditions on which the grant-in-aid was sanctioned have been dully fulfilled / are being fulfilled and that I have exercised the followng checks to see that money was actually utilized for the purpose for which it w%asanctioned Kinds of Checks exercised: 1 Vouchers. 2 (ash ooik I L edger. 4 Monthly & Quarterly statements ofexpenditure. 5 Fund position Mports Addl DHS & O Director-.' ' XiWest en2al, NHM, West Bengal NHM T. AT! Director - Finange -- ate Financial Managemen National Health Missic WBSH & FW Samiti

7 WEST BENGAL STATE HEALTH & FAMILY WELFARE SAMITI Revised Nat onal Tuberculoss Contro ProgrammeRNTCP Final Accounts (State only) F.Y

8 WEST BENGAL STATE HEALTH & FAMILY WELFARE SAMITI Revised National Tuberculosis Control Programme SWASTHYA BHAVAN, 29 GN BLOCK, SECTOR - V, SALT LAKE CITY, KOLKATA Balance Sheet as on ( Only State) Amount in Rupee Previous Yr. Current Current At Liabilities Sch. YAt Previous Yr. At Assets Sch. Yr. At Ref Ref =j Reserve & Surplus IX 20,505,005.50) 17,554, Fixed Assets Il-A 17,554,340.4' Unspent Grant Loan & Advances r GOI Fund I(i) 89,668, ,323, Advances IV 110,060, ::: State Fund 1(ii) 36,873, ;-A 71 i:o NRHM Support Fund I(iii) 8,908, ±0 4- a " Fixed Assets Reserves Fund A/C II 17,554, , OTHER CURRENT ASSETS V 8,000.0 Closing Balances: - 2 co Current Liabilities III 193,153, Cash in Hand VI 2,852, Bank Balance VI 198,031, ,906, Fund in Transit VII 7.TE TOtal 325,654, ,644, Total 325,654,529.1 Cf RT-rRERTD C3,--itere db ts SaeAcuIOfir,RNTCP Add I. D S(TB) & STO

9 Opening Balance WEST BENGAL STATE HEALTH & FAMILY WELFARE SAMITI (Alc RNTCP) Receipts & Payments Account for the Year Ended RECEIPTS Amount Grant-in-aid received Amount of S. NmofteCheques/Draft during the cother year Misc. Receipts Advances No. district Cash Bank CH aft Sub-Total (Inciuding heque Grants (includes refund refunded/adjusted Interest Gran( received or to be of EMDISD) against exp.during received from GOi) the year * State Level: - 2,852, ,906, ,758, ,564, ,399, ,950, , ,31 Grand Totai - 2,852, ,906, ,758, ,564, ,399, ,950, , ,31 PAYMENTS Closing Balance Funds utilizedlexpenses Advances given Name of the during the Grant year (other Purchase of Interest Refund of EMDGSD district Refunded than fixed assets) as fixed assets Reallocation to GOf *BHand shown in the income & during the year Expenditue alc Cash Bank Cheques/Draft in To S Level: ,688, , ,031, ,31 Place: Date Grand Total 252,228, ,688, , ,031, ,31 4 CCC e edaddi. State Accounts Officer, RNTCP A / H(BT Fe 6%STO

10 'icurrent WEST BENGAL STATE HEALTH & FAMILY WELFARE SAMITI Revised National Tuberculosis Control Programme Income & Expenditure For The Year Ending Amount in Rupees Current Prc 3.ous Yr At Expenditure Sch. Yret Previous Yr. At Sncome ch.rt Ref Ref Grant Received ~'910 OC G0i Fund I(i) 183,019, ,847, GOI Fund [(i) 183,019, State Fund liii) 69,166, ,916, State Fund I(ii) 69,166, !û r JHM Suppcri Fund l(iii) 35, , NRHM Support Fund 1(iii) 35, E.pendiure from inieresi VIII 7, Other income 1,766, Interest Earned Vill 637, Income Over Expenditure (Surplus) IX 630, V Place 4. Date , Total 252,859, ,550, Total 252,859, "apjants State AccounéOfficer, RNTCP Addi. DHS(TB) & STO LH Ir

11 Sohoeduf e WEST BENGAL STATM HALTH A PAMIILY WrLIAR1 8AMITI 00 PUND DETAIL OF EXPENDITURE, UNSPENT BALANCE UNDER RNTCP AS ON A) Opening Balance as on B) Fund Received During The Year : Sanction No Date of Credit Amount L /45/2014-TB, Dated Amount ,118, State Share State Share State Share State Share Interest Re-allocated during the year C) Total Fund Available For Spending (A+B) D) EXPENDITURE DURING THE YEAR S.NO Major Head I Civil work 2 Lab Materials 3 Honorarium 4 Publicity/EC ,968, ,607, ,102, ,938, ,733, State Level Districts Levell Amount State Level Agency 5, ,326, ,331, , ,555, ,310, ,029, ,029, , ,708, ,421, Equipment Maintenance 7, , Training 658, , ,957, Vehicle Maintenance 2,243, , ,432, Vehicle Hiring 5,547, Charges - 3,178, NGO Support 3,178, , ,979, Medical Collages 23,773, , ,815, Miscellaneous 3,036, ,286, Contractual 3,663, services 4,949, ,907, ,935, Printing 109,843, , ,218, Procurment Of Equipment 2,059, , Procurement 92, of Drugs 312, ,401, Procurement 72, of vehicle 2,473, Research & Studies Patient support & Transportation 986, Supervision & 986, Monitoring 335, ,628, ,963, Amount (in Rs.) (53,876,481.84) 831, ,564, ,688, Sub Total Purchase of Fixed Assets: Procurment Of Equipment (Desktop computers) 11,890, ,128, ,019, Sub Total E) REFUNDED TO GOI F) Prior Period Adjustment F ) Unspent Balance as on ,019, ,668, ,668, Cha nts State Accou ts Officer, Addl.bHS(TB) & STO RNTCP

12 Schedule 1-1 WEST BENGAL STATE HEALTH & FAMILY WELFARE SAMITI State Fund DETAIL OF EXPENDITURE, UNSPENT BALANCE UNDER RNTCP AS ON Amount (in Rs.) A) Opening Balance as on ,040, B) Fund Received During The Year: Date Sanction No Amount C) Total Fund Available For Spending (A+B) 106,040, D) EXPENDITURE DURING THE YEAR S.NO Major Head State Level Districts Level! Amount State Level Agency 1 Expenditure 385, ,781, ,166, Sub Total 385, ,781, ,166, Purchase of Fixed Assets: Sub Total E) REFUNDED TO GOI -I69,166, ,873, F) Prior Period Adjustment F) Unspent Balance as on ,873, Charte tants S t a t e Accants Officer Addl. DHS(TB) & STO T\ RNTCP

13 Schedule -ii WEST BENGAL STATE HEALTH & FAMILY WELFARE SAMITI NRHM Support Fund DETAIL OF EXPENDITURE, UNSPENT BALANCE UNDER RNTCP AS ON Amount (in Rs.) A) Opening Balance as on ,944, B) Fund Received During The Year: Date Sanction No Amount C) Total Fund Available For Spending (A+B) 8,944, D) EXPENDITURE DURING THE YEAR S.NO Major Head State Level Districts Level! Amount State Level Agency 1 NRHM Support for RNTCP - 35, , Sub Total - 35, , Purchase of Fixed Assets: Sub Total - 35, ,908, E) REFUNDED TO GOI F) Prior Period Adjustment F) Unspent Balance as on ,908, Charter ntants State Accounts Officer, Addl. HS(TB) & STO RNTCP <*4 -CO\4- J11