AXOM SARBA SIKSHA ABHIYAN MISSION. KAHILIPARA, GUWAHATI , ASSAM Dated theiz-tsfk Nov. 2017

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1 Public isclosure Authorized Public isclosure Authorized Public isclosure Authorized Public isclosure Authorized A~ \ t+wirt *1571 WMH^I OFFICE OF THE MISSION IRECTOR AXOM SARBA SIKSHA ABHIYAN MISSION KAHILIPARA, GUWAHATI , ASSAM ated theiztsfk Nov 2017 No SSA/Audit/Annual Audit Report/279/2009/ 1\\ Sf From Smt Aruna Rajorla, IAS Missionirector, SSA, Assam Kahilipara, Guwahati To, Surbhi Jain irector, Government of India, Ministry of Human Resource evelopment epartment of School Education and Literacy Shastri Bhawan, New eihmioi 15 Sub: Submission of Annual Audit Report of SSA, Assam for the Financial Year Sir, In inviting a reference to the subject cited above, i am sending herewith the Consolidated Annual Audit Report of 27 (Twenty Seven) istricts and State Mission Office for the Financial Year of SSA, Assam along with Soft Copy in the form of C for kind needful action at your end Enclosed; As stated above Memo No SSA/Audit/Annual Audit Report/279/2009/ ifi Copy forwarded for kind information to: 1 Yours Faithfully, (Aruna R^ria, IAS); "ated theao/vnov, The Commissioner & Secretary, Elementary Education, Govt of Assam, ispur, Guwahati6 for kind information, 2/ev Raj, Chief Consultant (Financial Management), Ministry of Human Resource evelopment, epartment of School Education & Literacy, Shastri Bhavan, New elhi with a copy of thacon^l^ted Annual Audit Report^01^T'7 and State Mission Office for the Financial Year of SSA, Assam along with Soft Copy in the form of C for kind information, 3 PK Rangrajan, Senior Consultant, Procurement Unit, Technical Support group, Sarva Shiksha Abhiyan for kind information y Mission irector SSA, Assam

2 4^'T f *' "" r ' t l'' " ' ^ ' " ^L* 1 L* ji,, 15S :iiiw,; Annual Consolidated Audit Report For the Financial Year of AXOM SARBA SIKSHA ABHIYAN MISSION CHAIlTEREb ACCOUNrANtS SC 11, Parmeshwari, Second Floor Chatribari Road, Guwahati Ph: / kpsardanco@gmailcom

3 Check list Sr 1^0 1 Utilization Certificate, separately for cap head & General head expenditure 2 Independent Auditor Report/Certificate / Yes a No 3 Significant Accounting Policies m 4 Notes to Accounts attached with Financial Statements m H e 5 Financial Statements (i) Balance sheet for (SSA+KGBV) and separately for KGBV (ii) Expenditure & Income Statement (iii) Receipt & Payment accounts Along with previous year data and supporting schedules 6 etails of outstanding advances at SPO and PO/Sub PO level with time period of pendency 7 Management letter H n Rb V 8 Procurement certificate in the prescribed format g» i i 1» 9 Gist of significant observations at SPO and PO level (to be compiled by lead auditors) including cases of nonproduction of records by spending units for audit 10 etails of SMCs which received grant of Rs 1 lakh or more during the year and general observations made by Auditors regarding accounts/ records maintained 11 Parawise compliance of previous year audit observations 12 Audited IuFRI,n&in 13 Whether audited accounts & audit report sent to MHR by due date, if not reasons there of 14 Whether soft copy in PF format sent to TSG for uploading on MHR website m m H 1 ^ 1 n

4 i = SI No Particulars 1 Auditor' Report 2 Utilisation Certificate INEX 3 Consolidated Annual Financial Statement 4 Consolidated Balance Sheet "5' Consolidated Income & Expenditure Account 6 Consolidated Reciept & Payments Account 7 Schedule Forming Part of Annual Accoimts 8 lufri 9 lufrn 10 lufrm 11 Management Letter 12 Review Note on Procurement Audit 13 Gist of observations of SMO and MOs ' ' 14 Observation to the consolidated Accounts istrict wise Summary report of audit compliance of previous year audit report 16 istrict wise Summary report of audit of SMCs 17 Common Observations of SMCs 18 Parawise compliance of previous year audit observations At Page No '

5 B f CHflRrEllEO ficcouhf(lhts=«auitors^ REPORT To, The Mission irector Axom Sarba Sihsha Abhijan Mission Kahilipara, Guwahati Assam We have audited the attached Balance Sheet as at 31st March 2017 and the annexed Income and Expenditure Account and Receipt and Payment Account for the year ended on that date of the Axom Sarba Siksha Abhijan Mission, Kahilipara, Guwahati, Assam These financial statements are the responsibility of the Management Our responsibility is to express an opinion on these financial statements based on our audit We have conducted our audit in accordance with standards on auditing generally accepted in India Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of materials misstatement An audit includes examination on a test basis, evidences supporting the amounts and disclosures in the financial statements and, subject to our' observations attached as per Annexure A, we report that; a) The Balance Sheet shows a true and fair view of the state of affairs of the Axom Sarba Siksha Abhijan Mission, Kahilipara, Guwahati, Assam as at 31st March 2017; b) The hicome and Expenditure Accormt shows a true and fair view of the excess of hicome over Expenditure of the Axom Sarba Siksha Abhijan Mission, Kahilipara, Guwahati, Assam for the year ended on 31st March 2017; and c) The Receipts and Payments Account shows a true and fair view of the financial transactions of the Axom Sarba Siksha Abhijan Mission, Kahilipara, Guwahati, Assam for the year ended on 31st March 2017 ated: 09/11/2017 Place: Guwahati Td 3% Guwana^i CdAoC'S For K P Sarda & Co FI^^No^206E Chartered Accoimtants CAKP Sarda Partner Mem No , , KP SARA LOMPANY ( ) SGll, Parmeshwari Building, 2'"'Flo6r Chatribari Road, Guwahati , Assam ( )

6 AXOM SARBASIKSHA ABHIJAN MISSION KAHILIPARA, GUWAHATI781019, ASSAM SI Sanction & ate General Head [Figure in Rupeess) Total B B A) Opening Balance as per last yr (1516 audited UC) including Advance 486,320, ,320,21640 (B) GrantsinAid from MEIR, GI F41/2016EE14 t (Gen Head for General Component) 2,200,416, ,200,416,66600 F11/2016EE14 t (Gen Head for SC Component) 210,734, ,734,62200 F11/2016EE14 t29092g16 (Gen Head for General Component) 2,218,354, ,218,354,00000 F11/2016EE14 t (Gen Head for SC Component) 252,816, ,816,00000 F11/2016EE14 t (Gen Head for ST Component) 421,456, ,456,00000 F11/2016EE14 t (Gen Head for General Component) 2,079,087, ,079,087,00000 F11/2016EE14 t (Gen Head for ST Component) 877,289, ,289,00000 F11/2016EE14 t (Gen Head for SC Component) 505,077, ,077,00000 Total (B) 8,765,230, ,765,230,28800 C) GrantsinAid from State Govt (State Share) PMA208/2013/PtIIl/47 t 02/08/ ,632, ,632,00000 PMA208/2013/Pt/60 t11/08/ ,905, ,905,69900 PMA208/2013/209 t ,203, ,203,00000 PMA208/2013/209 t ,199, ,199,00000 PMA208/2013/pt/79 t ,606, ,606,00000 ) Miscellaneous Receipts: Total (C) 1,108,545, ,108345,69900 Bank Interest 54,523, ,71775 Misc Receipts 3,835, ,835,45613 Reduction of Expenditure: 12,759, ,759,09300 Other Advance adjustment/fimd Transfer etc (584,186,83600) (584,186,83600) Govt eduction/s &EM(Net) 42,274, ,274,44300 Adjustment relating to Prior Year Total () (470,794,12612) (470,794,12612) E) Grand Total Receipts (E=A+B+C+) 9,889,302, ,889302,07728 E) Less, Expenditures (Including Prior Periods) 10,612,687, ,612,687,00454 Total (F) 10,612,687, ,612,687,00454 Unspent Balance (including Outstanding Advances) as on G) =(EF) (723,384,92726) (723384,92726) Less: Outstanding Advances under Genereal Head with H) Implementing Units/Agencies 446,421^ ,421,45200 Unspent Balance (Cash & Bnak Balances) as on =(GH) (1,169,806,37926) (1,169, ) yc Guv hati c/acoc

7 1 Certified that out of total available fund of? 9,88,93,02,07728 only under General Head during the year , which includes ^ 8,76,52,30,28800 only of Grantinaid sanctioned /released by MHR under General Head dxmng the yr vide letter under referance to Axom Sarva Siksha Abhiyan Mission, Assam ^ 1,10,85,45,69900 only of grant in aid sanctioned and released by Govt of Assam under General Head, X (47,07,94,12612) received as miscellaneous receipts during the year and? 48,63,20,21640 on account of unspent balance of the previous year, a sum of? 10,61,26,87,00454 has been utilised under General Head during the year and that the balance of t (72,33,84,92726) remaning unutilised including outstanding Advance under General Head of? 44,64,21,45200 at file end of year and will be adjusted towards the grant inaid payable during the next year Certified fiiat I have satisfied myself that the conditions on which fiie grantinaids was sanctioned have been duly fulfilled/are being fulfilled and that I have exercised the following checks to see that fiie money was actually utilised for the purpose for which it was sanctioned Kinds of checks exerdsed: Audited Statement of Accoimts Utilisation Certificate of Previous Year For, AXOM SARBA SIKSHA ABHIJAN MISSION OFFICER AxOT Sarva Sil^sna ^^^^SfPSStefiBMnCATE We have verified the above statement with the books and records produced before 1 MISSION IRECTOR "Mission OiVecfor Ajrom Sarbo Siksha the same has been drawn in accordance therewifii, subject to our observations in the Audit Report Si^ed in terms of our report of even date, for K P Sarda & Co Chartered Accountants FRN: E Guv/a and found (CAKP Sarda) Partner MN; Place: Guwahati ate: 09/11/2017

8 AXOM SARBA SIKSHA ABHTfAN MISSION KAHILIPARA, GUWAHATI781019, ASSAM UlilisaHon Certificate under Capital Head in Respect of SSA/KGBV/NPEGEL for the year ended on (F Y ) SI A) Sanction & ate Capital Head [Figure in Rupees] Opening Balance as per last yr (1516) audited UC [including Olltstandinp Advanrpsl 3,022,707, ,022,707,34252 Total B) GrantsinAid from MHR, GOI Total (B) Q GrantsinAid from State Govt (State Share) Total*(C) ) Grand Total Receipts (=A+B+C) 3,022,707, ,022,707^4252 Less, Expenditures (including Prior periods expenditure) E) up to ,187, ,187,22600 F) G) Total (E) 618,187, ,187,22600 Unspent Balance (including Outstanding Advances) as on =( E) 2404,520, ,404420,11652 Less: Outstanding Advices, under Capital Head with Implementing Units/Agencies t 931,820, ,70300 E) Unspent Balance (Cash & Bnak Balances) as on =( FG) 1,472,699, , C^hfied that out of total available fund of? 3,02,27,07^52 available for creation of capital assets in Axom Sarva Siksha Abhiyan Mission, Guwahati, Assam during the year , which includes NIL of Grantinaid sanctioned /released by MHR vide letter no given above during the yr to Axom Sarva Siksha Abhiyan Mission, Assam State share under Capital Head Nil and? 3,02,27,07,34252 on account of unspent balance of the previous year, A sum of? 61,81,87,22600 was utilised under Capital Head during the year and that the balance of? 2,40,45,20,11652 remaning unutilised including outstanding Advance of? 93,18,20,70300 at the end of year and will be adjusted towards the grantinaid payable during the next year i that 1 have satisfied myself that the conditions on which the grantinaid was sanctioned have been duly fulfilled/are bemg fulfilled and the above information are based on books of accounts and records p Kinds of checks exerdsed: Audited Statement of Accounts Utilisation Certificate of Previous Year Q For, AXOM SARBA SIKSHA ABHIJAN MISSION We have verified the above statement with the bi Signed in terms of our report of even date, for K P Sarda & Co Chartered Accountants IRK E (CAKP Sarda) Partner MN : Place: Guwahati ate: 09/11/2017 Vv'C" Guwahati director Mission irector ^ Axom Sarba Sikaha records produced before u^lwyfff^etealia?and found

9 AXOM SARBA SIKSHA ABHIJAN MISSION KAHILIPARA, GUWAHA'n781019, ASSAM (ANNEXUREXX) CONSOLIATE ANNUAL FINANCIAL STATEMENT FOR THE TEAR ENE 31ST MARCH 2017 Sources Receipts) SSA KGBV NPEGEL TOTAL 1 Opening Balance (AnnexureF,F1& F2) (i) Cash in Hand (As on ) _ (ii) Cash at Bank 1, ,58157 (iii) Fund in Transit 12, (iv) Advances outstanding 21, , Total: Opening Balance 34, ,09028 Source (Receipt) 87, , Funds received from Government of India (AnnexureG) 87, Funds received from State Government (AimexureG) 11, th Finance Commission (AnnexureG) Govt of Assam (Reim Of Gen boys on FTB) 5 (AimexureG) 6 Interest Others Receipts (Miscellaneous Receipts) Security eposit/em (Net) (3782) 9 Govt eduction (Net) Others Fund Transfers (Net) (5,83889) 3835 (3782) (5,83889) 11 Reduction of Expenses Advance Adjustment (ist) TOTAL Receipts 93, ,03280 TOTALSOURCE 128, ,12308 Approved Application (Expenditure) 1 New Schools Opening AWP&B including spillover Expenditure incurred Saving^Excess 2 Residential Schools for specific category of children Residential Hostel for specific category of children 4 Tran^ort/Escort Facility 5 Special Training for mainstreaming of OutofSchool Children 8, , , Free Text Book 5, , Provision of 2 sets of Uniform 16, Teaching Learning Equipment (TLE) 16, ENHANCING QUALHY New Teachers Salary 91, , , Training , Academic Support through Block Resource Cenler/URC 4, , Academic Support through Qusler Resource Centers Computer Aided Education in UK under Innovation , Libraries in Schools Aimual Grants School Grant 2, , Research, Evaluation, Monitoring & Supervision 18 Maintenance Grant 3, ,28223 fv Gu da ball Mccc J5r5?iS5S«SSI=^

10 19 Interventions for CWSN 2, , Irmovation Head up to Rs 50 lawi per district 1, , SMC/PRI Training Civil Works Construction 11, , Learning Enhancement Prog 3, , Project Management Cost 4, , Community Mobilisation Activities (up to 05%) Community Trainning 27 Trainning of educational Administrator 28 Teachers Grant 1, SIEMAT 30 State Component Management & MIS 1, REMS KGBV 2, , , NPEGEL 33 Prior year Expenditure SSA 17,67563 KGBV 1619 NPEGEL /; ^ TOTAL Expenditures 167, , ,12848 Closing Balance (Annexure E) (i) Cash in Hand (As ott 3103,17) (ii) Cash at Bank (As on ) 2, ' 020 3,02729 (iii) Advances outstanding 13, ,78242 iv) Fund in transit v) Advance for Swaccch Vidhyalaya Purashkar Total: Oosing Balance 16, ,81433 Total Application 184, , ,12308 Signed in terms of our report of even date, for K P Sarda & Co Chartered Accountants c«rii2 jp FRN:319206E For, AXOM SARBA SIKSHA ABHIJAN MISSION tlc/ Guv;ah2U (CAKP Sarda) Partner MN: Place: Guwahati ate: 09/11/2017 CHIEF ACCOUNTS OFFICER Offioe' director irector a Scrba SIccftc Ahkiyan Misswn K I» I

11 7TJ7 'C ^ ^ KE7 ^ ^ ^ ^ ^ tip 554E5 AXOM SARBA SIKSHA ABHIJAN MISSION KAHIUPARA, GUWAHATI781019, ASSAM (ANNEXUREXXI) CONSOLIATE BALANCE SHEET OF SSA, KGBV & NPEGEL AS AT 31ST MARCH 2017 CAPITAL & LIABILITIES SCH CURRENT YEAR PREVIOUS YEAR ASSETS & PROPERTIES SCH CURRENT YEAR PREVIOUS YEAR CAPITAL FUN: A HXE ASSETS: Opening Balance B/F 3,758,761, ,536,619,97507 Opening Balance Add/(Less): Surplus / (eficit) for die year Add: Adjustments made at ist Level 3,758,761,47597 (1,262,593,91966) 2,496,167,55631 (142,06600) 3,536,619, ,237, ,758,857,47597 Add: Purchases: a) Civil Works b) Computer c) Furniture d) Vehicle e) Equipment (96,00000) C 987,757, ,759, ,929, ,140, , , , ,278, , , ,68900 [ Sub Total 2,496,025, ,758,761,47597 f) Land & Building 611,40100 Closing Balance C/F 2,496, ,758,761,47597 Less: Sale/Scrap 1,010, ,757,94034 Sub Total 1,010, ,757,94034 CURRENT LIABILITIES: B CURRENT ASSETS: Govt eduction Seciurity eposit/em B1 B2 167,719, ,469, ,604, ,236,34300 a) Fund t/f to other fimds, S, PP Exps , ,201,69800 Other Liabilities B 4,297, ,385,17950 ' I Sub Total 213,485, ,225,72129 Sub Total 17383, ,201,69800 C/F 2,709,511, ,513,987,19726 C/F 1,028,376, ,004,959, rd hati a'/

12 w Hjy TO* B/F 2,709,511, ,513,987,19726 B/F 1,028,376, ,004,959,63834 i 1 CLOSING BALANCES:' a) Cash at Bank E 302,729, ,156,60515 b) Cash in Hand E 163, ,74717 c) Fund in Transit E Karbi Anglong SMO & istrists A/c Sub Total 302,893, ,378,93,23Z32 UNATUSTE AVANCES: E a) SSA 1370,000, ,128430,94860 b) KGBV 8,241,77000 V c) NPEGEL Sub Total 1,378342, ,130,934,32660 TOTAL 2,709,511, ,513,987,19726 TOTAL 2,709311, ,987,19726 Notes to Aqcounts: Refer Schedule K Schedules A to J for part of die Balance Sheet and final accounts Signed in terms of our report of even date for K P Sarda & Co Chartered Accountants FRN:319206E For, AXOM SARBA SIICSHA ABHIJAN MISSION (CAKP Sarda) Partner MN: Place: Guwahati ate: 09/11/2017 Ciiivahati P'CAcco'i CHIEF ACCOUNTS OFFICER Aecot;HK6 Ssn/e i^ijssion IRECTOR Mission irector Axom Sarba Sikska Abhiyan Mission

13 ^ ^ %SP ^ ^ 5g ^ ^ ^ ^ <2? AXOM SARBA SIKSHA ABHIJAN MISSION KAHIUPARA, GUWAHA'n781019, ASSAM (ANNEXUREXXII) CONSOLIATE INCOME AN EXPENITURE ACCOUNT FOR THE YEAR ENE 31ST MARCH, 2017 EXPENITURES SCH CURRENT YEAR (Rs) PREVIOUS YEAR (Rs) INCOMES set CURRENT YEAR (Rs) PREVIOUS YEAR (Rs) Expenditure at istrict and subdistrict level: Funds received from Govt of India G X a) SSA Opening of New Schools Funds received from State Govt, 8,765,230, ,078496,70000 Residential Schools for specific category of children 6,435, , a) SSA Fund ' 1,108445, ,096400,66700 Residential Hostel for specific category of children Transport/Escort Facility Special Training for mainstreaming of OutofSchool Children 386,240, ,672,63900 Free Text Book 20,313, ,463,75700 INTEREST RECEIVE FROM B ANKSr Provision of 2 sets of Uniform Teaching Learning Equipment New Teachers Salary Training Academic Support through Block Resource Centre/ URC ' 7,469,949, ,702, ,087,112^0 7,728490, , ,188,14700 a) SSA Fund b) KGBV c) NPEGEL Misc Receipts ' Reduction of Expenditure (istrict) M 51,090, ,040, , ,759, ,476, , ,701, ,001,77400 Academic Support through Ouster Resource Centers 32,803^ ,100,87800 Advance Adjusted pistrict Level) 3,439,77Z00 Computer Aided Education in UPS under Innovation Libraries in Schools Teachers' Grant School Grant Research, Evaluation, Monitoring & Supervision Maintenance Grant Interventions for CWSN Innovation Head up to Rs 50 lakh per district 6,904, ,553, ,602, ,050, ,978, ,135, , ,73600 Other Grants Fund Receipts from TET A/c Fund received for MM A/c Unicef Fund Receipt Gvil Grant Library Grant from SSSA(201213) Fund received from PSU for Swach Vidyalaya 5,956, , , ,707, ,723,88000 C/F 8,769,641^1804 8,786406,72000 OF 9,948,055, ^09,29846 ard?oacco

14 w Xir ^ ^ SMC/PRI Training Civil Works Construction Learning Enhancement Prog(LEP)(Upto 2%) b/f 8,769,641A1804 8,786306,72000 b/f i: 9,948,055, , ^ ,830, ,123^ ,083, ,745, ,010,68Z00 Major Repairs for Primary School Major Repairs for Upper Primary School Others Project Management Cost Community Mobilisation Activities (up to 05%) Community Training Training of educational Administrator State Component NPEGEL KGBV 369,754, ,016, ,557, , , ,675, ,618,29600 V Prior Years Exnenditure SSA KGBV NPEGEL 1,767, , ,953, ,03300 State Level: fsmol SIEMAT Management Cost Research & Evaluation Expenditure on FTB General Boys Advance by SMO for FTB 87,983, , , ,628,29100, 1 OF 11,207,848, ,632,197,28166 C/F 9,948,055, ?a ati C^tfAccO"^ 10

15 p? (S? 1C7 <2??3 C ts? ^ ^ <? C3 Miscellaneous Payments: Other Advances & Exoenses Others Payment against Other Grant Bank Charge UNICEF Miscellaneous payments TET Expenditure MM Expenditure Repairs & Renovation Under PMGY Head Civil Grant Library Grant fromssa (201213) B/F 11,207,848, ,63^197,28166 B/F 9,948,055, ,427,409, ,800, , , , , , ,959, , ^189, ,814,00000 Expenditure of PSU Fund of Swach Bharat Vidyalaya 50,798,90000 \ Adjustment of istrict Fund Transferred to Cash book of GOA Share of General Category boys share of FTBs 417,376/42400 Surplus for the year c/ to Balance Sheet _ 222,237,50090 eficit for the year c/ to Balance!Sheet 1,262593,92016 _ G TOTAL 11,210,649, ,427409,29856 G TOTAL 11,210649, /427,409,29856 Signed in terms of our report of even date for K F Sarda Sc Co Chartered Accountants FRN:319206E yo For, AXOM SARBA SIKSHA ABMJAN MISSION (CAKPSard^) Partner MN: Place: Guwahati ate: 09/11/2017 Guwahali CHIEF ACCOUNTS OFHCER CSis&f Accovfote Oftioe A>com Ser^ ^N^^QN^HRECrOR irector Axom Sarba Sik^h& Abhiyan Mission 11

16 449343, ,439, ,783,75500 New _ Xjy ^ ^^^<2? 527 i55; ^2? {jgj 1^ (g) «( AXOM SARBA SIKSHA ABHIJAN MISSION KAHILIPARA, GUWAHATI781019, ASSAM (ANNEXUREXXIII) Oocnin^ Balance B/F; RECEIPTS SCH F CURRENT YEAR PREVIOUS YEAR m<ii ' PAYMENTS SCH CURRENT YEAR PREVIOUS YEAR irfil a) Cash at Bank , ,617,142^ Subdistrict level: I b) Cash in Hand 164, ,92017 Opening of New Schools c) Unadjusted Advances d) Fund in transit (Karbi Anglong) 2,130, ^078386, ,00000 Capital Expenditure Revenue Expenditure e) Fund in transit (Goalpara) Residential Schools for specific category of 4,000,00000 children SMO & istrict 1,219,771,88000 Capital Expenditure 40,71400 _ Sub Total 3,509,027, ,108,08362 Revenue Expenditure 6, , Residential Hostel for specific category of Funds received from Govt of India G children a)ssa 8,765,230, ,078396,70000 Capital Expenditure Sub Total 8,765,230, ,078396,70000 Revenue Expenditure Funds received from Govt of Assam G TransporVEscort Facilitv a)ssa b) Govt of Assam (Gen boys on FTB) 1,108,545, ,085, ,096300,66700 Capital Expenditure Revenue Expenditure Special Training for xnainstreaming of OutofSchool Sub Total 1,858,630, ,096300,66700 Children Interest: H Capital Expenditure SSA 51,090, ^76,62056 Revenue Expenditure KGBV 3,040, ,26700 RETENTION V 386,240, ,672,63900 NPEGEL 392, ,41400 Free Text Book Miscelleneous Receipts (SSA) H 7,641, ,701,78800 Capital Expenditure Miscelleneous Receipts (KGVB) H 6^89000 Revenue Expenditure 20313, ,463,75700 Reduction of Expenses (SSA) H 11,603,7:^00 29, Provision of 2 sets of Uniform Reduction of Expenses (KGBV)) H 1,155, ,23^00 Capital Expenditure Sub Total 74,987, ,743,86356 Revenue Expenditure Advance Adjustments of General Boys Category Students Teaching Learning Equipment (TLE) Advance Adjusted (ist Level) Capital Expenditure Sub Total Revenue Expenditure Govt deductions B1 972,889, ,44600 ENHANCING QUALITY Other Liabilities Teachers Salary Earnest Money/Securi^ eposit B2 25,153, ,882,40400 Capital Expenditure Sub Total 998,042, ,471,85000 Revenue Expenditure 7369, ,728390,74800 cyp 1535,918, ,992304,91918 cyp 7382,979, ,162343,68900 ard,7 wah 12 ^^tfacco^

17 _ 233, tgr SSf ^9 ^ ^ (C? ^ ^ ^ ^ ^ ^ ^ ^ K^ ^gj ^ ^ 1^ ( B/F 15^05,918^130 15,992304,91918 B/F 7382,979, ,162343,68900 Others Fund Training Fund Receipts from TET A/c 67,50000 Capital Expenditure Fund received for MM A/c 34,606,95700 Revenue Expenditure 78,702, ,97300 Academic Support through Block Resource Other Grants 87,00000 Centre/ URC Unicef Fund Receipt Capital Expenditure Civil Grant received ,254,75000 Revenue Expenditure 398,087, ,188,14700 Academic Support through Ouster Resource Library Grant from SSSA(201213) 28,707,00000 Centers Capital Expenditure Fund received from PSU for Swach Vidyalaya 21,^,88000 Revenue Expenditure 33803, ,100,87800 Computer Aided Education in UPS under Sub Total 135,163^8400 Innovation EdOLA/c 803, ,647,00000 Capital Expenditure UNICEF Fimd Committed Liabili^ Stale Cheque Reserved A/C Fund Transfened from MM A/C NEUPAA/c 800, ,154,000,00000 Revenue Expenditure 6,904, , libraries in Schools 3342,71900 Capital Expenditure 1450,000,00000 Revenue Expenditure 2352,78400 ANNUAL GRANTS NCERT Related Advance 1309,00500 Teachers' Grant Gunotsav Program 135,604,00000 Capital Expenditure Advance adjusted KGBV Contribution Committee 7370,00000 Revenue Expenditure Fund Receiots bv istricts Sub Total 3, ,698,165,03900 School Grant Capital Expenditure In Cash Revenue Expenditure ,00000 Research, Evaluation, Monitoring & SSA 1,996,202^3000 1,852,560,08900 Supervision KGBV ,072,05900 Capital Expenditure In Kind SSA General Category Boys Share of FTB KGBV Fund Received by KGBV from SSA A/c Fund Received by SSA from NPEGEL A/c , ,238, , ,735, ,695,90400 Revenue Expenditure Maintenance Grant 9300,266,92900 Capital Expenditure ,65600 Revenue Expenditure 9,135,85800 Sub Total 10,710, ,695330,73300 C7F 29,209301, ,364,17518 QT 8,698,029, ,692468,85300 Cl7 Gii\ ahati 13 ^VAcccir

18 B/F 29,209^01^ ,17518 B/F 8,698,029, ,69^468,85300 BRIGING GENER AN SOCIAL CATEGORY GAPS Interventions for CWSN Capital Expenditure Revenue Expenditure 70,602,9161) ,13100 Innovation Head up to Rs 50 lakh per district Capital Expenditure Revenue Expenditxire 1,050, ,73600 SMCyPRI Training Capital Expenditure Revenue Expenditure S CHO OL INFRASTRUCTURE Civil Works Construction Capital Expenditure 51386, ,830, , Revenue Expenditure 4,127,50000 LEARNING ENHANCEMENT PROG {LEP)(UPT02%) Capital Expenditure Revenue Expenditure 2, ,010,68200 Major Repairs for Primarv School Capital Expenditure Revenue Expenditure Major Repairs for Upper Primary School Capital Expenditure Revenue Expenditure Others Capital Expenditure Revenue Expenditure PROJECT MANAGEMENT COST Management Capital Expenditure Revenue Expenditure 29, , , cyf 29;i09^01^ ,17518 C/F 9,197,263, ,067,230,05100 Sarcb Gu\\ 3tl 14 i'dacc^^

19 0 ^ n O O O O O O O O' ^ ^ 's o o '^ B/F 29,209^01, ,521364,17518 B/F 9,197,263, ,067,230,05200 Community Mobilisation Activities (up to 03%) ' Capital Expenditure Revenue Expenditure 6,016,022: ,01400 Community Trainninc Capital Expenditure Revenue Expenditure Trainninc of educational Administrator Capital Expenditure Revenue Expenditure, State Component Capital Expenditure Revenue Expenditure NFEGEL Capital Expenditure Revenue Expenditure KGBV Financial Provisions (provide separate costing sheets for different Models) Nonrecurring (one time grant) Recurring Prior Years Expenditure (Yearwise) SSA Capital Expenditure Revenue Expenditure KGBV Capital Expenditure Revenue Expenditure STATE LEVEL: SIEMAT Management Cost Research c Evaluation Fixed Assets created during the year 24,659, ,911, ,675, , ,618,29600 Sub Total 9367,850, ,410,744, , ,149,98731Z00 611, , ,627, , ,03300 Sub Total 1,76918^ ,499, ,983, , , , Expenditure on FTB for General Category boys 456, Advance on FIB for General Category boys 119,813,78^00 Sub Total 670, ,046,90766 QT 29, ,17518 QF 11307, ,776391,69466 sarcjo v: iv i, Gu«

20 ^3^ W V ^ 'y ^ sc? ^ «1^ ij5? 1,219,771,88000 B/F 29,209, ,17518 B/F 16317,299, ,105,88336 Closine Balances of Cash Rank & Unadiusted Advances; E a) Cash at Bank b) Cash in Hand 302,729, , ,156, ,74717 c) Unadjusted Advances Fund in Transit 1378,24il5560 2,130, SMO & istricts A/c E Goalpara Karbi Anglong Sub Total 1,681,135, , Fund Released to istricts In Cash SSA KGBV NPEGEL In Kind SSA General Category Boys Share of FTB KGBV Fund Released to KGBV hom SSA Fund Released to SSA from NPEGEL Less: Refund by Goalpara istrict 1,996302, ,238, , , ,695, ,852360, ,072, , , ,710, ,695330,73300 Sub Total 10,710, ,695,230,73300 TOTAL ,17518 TOTAL 29, ,17518 for K P Sarda & Co Chartered Accountants For, AXOM SARBA SCSHA ABHIJAN MISSION irufl (OA KP Sarda) Partner MN: Place: Guwahati ate: 09/11/2017 Guwahati f'^/acco'^ \Q CHIEF ACCOUNTS OFFICER Ascdtjm Office Sc!f\/S5 &3Sha jmission IRECTOR M OirQct&r Axom Sarba Si^h^ Abhiyan Mts^ioFi 17

21 AXOM SARBA SIKSHA ABHIJAN MISSION KAHILIPARA, GUWAHATI781019, ASSAM SCHEULEA: CAPITAL FUN OF SSA, KGBV & NFEGEL PLAN SL NO OPENING BAIANCE 01/04/2016 r»t TP TM<^ TTIT7 VP A P UUKliNVj Inc l /\K SURPLUS/ (EFICIT) URING THE CLOSING YEAR CAPITAL BALANCE AJUSTMENT'" 31/03/2017 A STATE MISSION OFHCE SSA 549,196,97124 (579, ) ( ) KGBV 2,017,69800 (8,741,70800) (6,724,01000) NFEGEL 6,522, , ,695,90400 Total (A) 557,737,53424 (588,143,01100) (30305,47676) B ISTRICT OFFICE 1 Barpeta f " 108,488, ,929, ,417, , Baksa 147,721,11900 (71,475,74900) 76, Bongaigaon 94,543,66800 (14,088,51300) 80,455, Cachar 165,171,09430 (3,493,77200) 5 Chirang 29,674, , ,032, arrang 127,140,73294 (13,448,84817) 113,691, hemaji 110,360,36000 (41,170,78600) 8 hubri 379,461,65500 (228,276,94900) 69, ,184, ibrugarh 48,954, ,772, ,727, ima Hasao 44,021,31100 (3374,95900) 40, Goalpara 75,067, ,209, ,276, Golaghat 57,251,15300 (8,151,85000) 49,099, Hailakandi 231,614,47026 (li5,776,25945) 115,838, Jorhat 39,038, ,195, Kamrup (M) 74323, ,183, Kamrup (R) 62, (8,104,23600) 17 Karbi Anglong 134,493, ,894, ,233, , , , Karimganj 140,557, ,791,83700 (142,06600) 165,206, Kokrajhar 69,873, , ,241, Lakhimpur 81,422,04541 (353,16400) 81,068, Morigaon 83,842, ,871, , Nagaon 531,728,85200 (205, ) 325,854, Nalbari ,90208 (49,403,24600) 61,939, Sibsagar "44,273, , ,724, Sonitpur 119,406, ,868, , Tinsukia 53,257, ,558, ,816, ,356, Udalguri 35,028, ,51500 Total (B) 3,201,023,94093 (516,212,82466) (142,06600) 2,684,669,05027 Income booked at district on behalf of FTB Fund (158,238,08400) GRAN TOTAL 3,758,761,47517 (1,262393,91966) (142,06600) 2,654, da Gu hall V Act

22 109, , , ,60000 AXOM SARBA SIKSHA ABHIJAN MISSION KAHILIPARA, GUWAHATI781019, ASSAM SCHEULE B: CURRENT LIABILITIES FOR THE YEAR Govt eduction Seciuity eposit Other Liability Total A STATE MISSION OFFICE 163,983, ,820, ,891, ,696,13100 B SUB TOTAL (A) 163,983, ,820, ,891, ,696,13100 ISTRICT OFFICES 1 Barpeta , , Baksa , Bongaigaon 53, , Cachar 43, , , , Chirang 10, , arrang 201, , , hemaji 53, , hubri 109, ibrugarh (86000) 22, , ima Hasao 11 Goalpara 36, , , , Golaghat , Hailakandi (18,78500) 121, , Jorhat 6, , , Kanirup (Metro) 88, , , , Kamrup (Rural) 28, , Karbi Anglong 1,959, , , ,990, Karimganj Kokrajhar 20 Lakhimpur (88,58000) 37, , , Morigaon 66, Nagaon 752, , ,304, Nalbari 58, , , , Sibsagar 46, , , , Sonitpur 295, , , , Tinsukia 27 Udalguri (14,11800) 2, ,89300 (14,11800) SUB TOTAL (B) 3,735, ,648, , ,789,74729 GRAN TOTAL (A+B) 167,719, ,469, ,297, ,485,87829 ATUa uv all Acco 19

23 2, ,652, ,133, ,095,52700 AXOM SARBA SIKSHA ABHIJAN MISSION KAHIUPARA, GUWAHATI781019, ASSAM SCHEULE B1: GOVT EUCTIGN OF SSA, KGBV & NPEGEL PLAN FOR THE YEAR SL NO OPENING BALANCE (CR) As per Prev Yr AR OPENING BALANCE (CR) As per ist AR URING THE YEAR(CR) URING THE YEAR(R) Adjustmen VRectificat ion CLOSING BALANCE (CR) STATE MISSION OFFICE SSA 116,213, ,213, ,982, ,212, ,983,72600 Sub Total 116,213, ,213, ,982, ,212, ,983,72600 B ISTRICT OFFICES 1 Barpeta 261, , ,809, ,872, , Baksa (19500) (19500) 1, , , Bongaigaon 396, , ,763, ,106, A Cadiar 24, , ,640, ,621, , Chirang 1748Z00 17, , , , arrang 334, , ,738, ,871, , hemaji 56, , ,434, ,437, , hubri Z ibrugarh (18600) (18600) 2,082,91000 Z (86000) 10 ima Hasao 1,652, Goalpara 16, , ,054, ,034, , Golaghat 18, , , , Hailakandi (18,78500) (18,78500) 1,716, ,716,98100 (18,78500) 14 Jorhat 4, , ,469, , , Kamrup (Metro) 126,117J29 126, , , , Kamrup (Rural) 28, , ,900, , , Karbi Anglong 2, , ,537, ,413, , Karimganj 49, , ,118, ,167, Kokrajhar 1,933, ,933, Lakhimpur (89,63050) (89,54900) 1,890, ,889,54600 (88,58000) 21 Morigaon 2, Nagaon 75Z , ,346, , Z Nalbari 46, , ,502, ,490, , Sibsagar Z656,72Z00 2,656, Sonilpur 535, ,75700 Z769, ,009, Tinsukia 2,095, Udalguri (13,09600) (13,09600) 1,399, ,400,07900 (14,11800) Sub Total 5,430, ,449, ,906, , , Grand Total 121,644, ,662,947:29 972, ,833, ,719,09339 Page 20

24 , ,24300 AXOM SARBA SIKSHA ABHIJAN MISSION KAHILIPARA, GUWAHATI781019, ASSAM SCHEULE B2: SECURITY EPOSIT & EARNEST MONEY OF SSA, KGBV, NFEGEL FOR THE YEAR [) SL NO OPENING OPENING BALANCE (CR) BALANCE (CR) As \ / As per Prev Yr AR per ist AR * URING THE URING THE CLOSING YEAR (CR) YEAR pr) BALANCE (CR) A STATE MISSION OFnCE 41,863, ,863, ,711, ,755, ,820,82800 SUBTOTAL 41,863, ,863, ,711, ,755, ,820,82800 n B ISTRICT OFHCES 1 Barpeta (4,97300) 2 Baksa 3 Bongaigaon 4 Cachar 25, , Chirang ( 6 arrang 56, , hemaji 1 ( ) _ 25, ,82100 _ 8 hubri 172, , , , , ibrugarh 22, , , ima Hasao 920, , Goalpara 63, , Golaghat 63, Hailakandi 148, , , Jorhat 130, , , , Kamrup (Metro) 80, , Karbi Anglong 36, , , , , Karimganj 76, Kokrajhar Lakhimpur 37, , , Morigaon 66, , Nagaon 1,082, ,082, , , Nalbari 200, , , Sibsagar 120, , , , , Sonitpur 54, , , , , Tinsukia 171, , , , , Udalguri SUBTOTAL 3,382, , , , ,648,78500 GRAN TOTAL 45,246, ,251, ,153, ,935, ,469,61300 Go liat Acco Page 21

25 SCHEULEC; SLNO SMO/os OPENING BALANCE AS ON 0^04/2016 (As Per istrict Audit Report) STATE MISSION OFFICE 56,092,82100 Total A 56,09^ ISTRICT OFHCES 1 Barpeta 2 Baksa 3 Bongaigaon 4 Cachar 5 Chirang 6 arrang 7 hemaji 8 hubri 9 ibrugarh 10 ima Hasao 11 Goalpara 12 Golaghat 13 HaOakandi 14 Jorhat 15 Kamrup (Metro) 16 Kamrup (Rural) 17 Karbi Anglong 18 Karimganj 19 Kokrajhar 20 Lakhimpui 21 Moiigaon 22 Nagaon 23 Nalbari 24 Sibsagar 25 Sonitpur 26 Tinsukia 27 Udalguii 73,473, ,025, ,494, ,289, ,795, ,169, ,703, ,749, ,373, ,467, ,983, , ,893, ,227, ,642, , ,135, ,187, ,617, , ,101, ,195, ,462, ,841, ,652, , Total B 931,665,11854 TOTAL fa*b)^?, rqa ^5^ 987, uuv'ahati 1 1 ^ xy ^ «E7 ^ *2? ^ ^ ^ ^ KI? ^ R7 C 7 j^ ^ AXOM SARBA SIKSHA ABHIJAN MISSION KAHILIPARA, GUWAHAHZSlOig, ASSAM FIXE ASSETS FOR THE YEAR : SSA, KGBV, NPEGEL AITIONS URING THE YEAR COMPUTER & SERVER FURNITURE EQUIPMENT VEHICLE' OTHERS CivU work /KGVB Building Land & Building Adjustment TOTAL CLOSING BALANCE 31/03/ , , ,329, ,422, , , , , , , , , , , ,278, ,276, , , , ,063, , ,929, ,929, , , , ,85Z , ,063, , , ,278, , ,904, ,89988 \ 7, , , ,004, , , , ,078, ,046, ,956, ,176, , ,642, , , ,617, ,165, ,101, ,195, ' ,841, ,652, ,215, , ,010, Page 22

26 14,425, , , ,334,92200 \ AXOM SARBA SnCSHA MISSION KAHIUPARA, GUWAHATI SCHEULE : CURRENT ASSETS FOR THE YEAR Fxmd Transfer Loans & Advances Advance Other Current Outstandings Assets Total A B STATE MISSION OFFICE SSA KGVB NPEGEL TOTAL (A) ISTRICT OFFICES 14,425, /125, ,425, Barpeta 13, , Baksa 3 Bongaigaon 4 Cachar Chirang _ arrang 473, , hemaji 11, , hubri 9 ibrugarh 176, , ima Hasao 11 Goalpara 195, , Golaghat 13 Hailakandi 30, Jorhat 15 Kamrup (Metro) 16 Kamrup (R) 17 Karbi Anglong 18 Karimganj 19 Kokrajhar 660, , Lakhimpur 21 Morigaon , , Nagaon 23 Nalbari 1, ^ Sibsagar 4, , Sonitpur 562, , Tinsukia , , Udalguri TOTAL (B) 562, ,645, , / ,958,34800 TOTAL (A+B) 562, ,645, , ,472, ,383,67400 PREVIOUS YEAR 562, ,304, ,201,69800 atcl Guv hati I A r,0 Page 23

27 11,094,04ZOO 26,471, ,260, , ,607, , ,344, ,893,21700 AXOM SARBA SIKSHA MISSION KAMLIPARA, GUWAHATI SCHEULEE: CLOSING BALANCES FOR THE YEAR SLNO BANK CASH UNAJSUTE AVANCES FUN IN TRANSIT SSAPLAN TOTAL A STATE MISSION OFHCE 135,875, ,094,04Z00 146,969,64624 SUB TOTAL 135,875, ,969,64624 B ISTRICT OFnCES 1 Barpeta 4,531, , , ,466, Bal:sa 3,494, , , ,743, Bongaigaon 9,677, ,884, Z Cachar 5,580, ,517,16Z00 136,101, Chirang 1,249, ,721, arrang 6,336, ,700, , hemaji 3, hubri 11,272, ibnigarh ima Hasao 1,846, Goalpara 3299, ,228, ,75642Z00 35,965, ,174, ,744, Golaghat 4,118, ,027, ,146, Hailakandi 6,701, ,093, ,795, Jorhal 2,488, , ,754, ,244, Kamrup (M) 8275, , ,169, , Kamrup (R) 4,856, , ,146, ,005, Karbi Anglong 1, ,854204ot) 55, Karimganj 7,694, , ,427, ,12926Z00 19 Kokrajhar 3255, , ,025, , Lakhimpur 5,534, , ,074, ,611, Morigaon 5,113, , ,820, ,935, Nagaon 12,645, , ,596, Z254, Nalbari , ,038, ,628, Sibsagar 4, ,714, /486, Sonitptir 8,451, , Tinsiikia 4,499, , ,231, Udalguri 2,223, , ,619,10500 Refund of Advance by 28 Sub istrict level (SMCs) directly to SMO ( ) (44293,55000) 29 Advance related to FTB Gen category share (158,238,08400) (158,238,08400) SUBTOTAL 143,173, ,358, , GRAN TOTAL (A) 279, ,370, ,649,161,14675 Gard Gu ahau Page 24

28 B AXOM SARBA SIKSHA MISSION KAHIUPARA, GUWAHATI SCHEULE E1: CLOSING BALANCES FOR THE YEAR KGBV SLNO BANK CASH UNAJSUTE AVANCES TOTAL STATE MISSION OFHCE 2,862, , ,866,76900 SUB TOTAL 2,862, ,71500 ^866,76900 B ISTRICT OFHCES Barpeta Baksa Bongaigaon Cachar Chirang arrang hemaji hubri ibrugarh ima liasao Goalpara Gqlaghat 2,407, , ^ / ,80500 :1^ ,98400 ^951, , , , , , , , , ,568, , , , , , ,787, , , , Hailakandi Jorhat Kamrup (M) Kamrup (R) Karbi Anglong Karimganj Kokrajhar Lakhimpur Morigaon Nagaon Nalbari Sibsagar Sonitpur Tinsukia Udalguri " SUBTOTAL 827, ,964, , , ,643, , ,560, , , , ,797, , , , , ,938, , ,237, , , ,964, , , ,581, , ,560, , , ,056, , ,087,27379 GRAN TOTAL (A+B) 23,659, , ,241, ,954,04279 a"iua 'fr'/ Guwa t/acc Page 25

29 AXOM SARBA SIKSHA MISSION KAHIUPARA, GUWAHATI SCHEULE E2: CLOSING BALANCES FOR THE YEAR NPEGEL SLNO BANK CASH UNAJSUTE AVANCES TOTAL STATE MISSION OFFICE :i SUBTOTAL B ISTRICT OFHCES 1 Bajpeta 2 Baksa 3 Bongaigaon 4 Cachar 5 Chirang 6 arrang 7 hemaji 20, , hubri 9 ibrugarh 10 imahasao 11 Goalpara 12 Golaghat 13 Hailakandi 14 Jorhat 15 Kamrup (IvQ 16 Kamrup(R) 17 Karbi Anglong 18 Karimganj 19 Kokrajhar 20 Lakhimpur 21 Morigaon 22 Nagaon 23 Nalbari 24 Sibsagar 25 Sonitpur 26 Tinsukia 27 Udalguri SUB TOTAL 20, ,00000 GRAN TOTAL (C) 20, ,00000 GRAN TOTAL (A+B+C 302,729, , ,378,242, ,681,135,18954 da Gu hat! Page 26

30 AXok SARBA SIKSHA ABHIJAN MISSION KAHILIPARA, GUWAHATI E) SCHEULEF: SLNO OPENING BALANCES FOR THE YEAR BANK CASH FUN IN TRANSIT UNAJSUTE AVANCES SSA PLAN TOTAL STATE MISSION OFFICE 32,790, ,211,754, ,582, ,255,126, Barpeta Baksa Bongaigaon Cachar Chirang arrang hemaji hubri ibrugarh ima Hasao Goalpara Golaghat Hailakandi Total Jorhat Kamrup (NQ Kamrup (R) Karbi Anglong Karimganj Kokrajhar Lakhimpur Morigaon Nagaon Nalbari Sibsagar Sonitpur Tinsukia Udalgiui Refund of Advance by Sub istrict level (SMCs) directly tosmo 32,790, , ,018, ,641, ^253, , , ,708, ,75Z ,840, ,279, , ,833, ,538, ,174, ,470, ,819, , , ,803, , ,789, ^07, ,582, ,350, ,575, ,081, ,565, , , , , , , , , , , , ,211,754, ,582, ,230, ,437, , , , ,680, , ,049, ,048, ,132, ,807, ,480, ,761, ,770, ,929, ,692, ,211, ,617, ,458, ,697, , , ,121, ,892, ,282,45900 ( ) 1,255,126, ,141, , , , , , ,053, ,801, ,888, , , , , ,945, ,412, , ,017, , , ,039, ,097, ,011, ,481, ,706, ,697, ,976, ,847,72400 (44393,55000) Total G Total (A) 84,582, ,372, , , ,211,926, ,111,681, , ,122, ,451,674,96113 ro,7 Gti Aco Page 27

31 4, , , ,00000 ' 611, , , ,636, , ,27400 B AXOM SARBA SIKSHA ABHIJAN MISSION I^HIUPARA, GUWAHATl B SCHEULE F1: OPENING BALANCES FOR THE YEAR KGBV SLNO BANK CASH FUN IN TRANSIT UNAJSUTE AVANCES TOTAL STATE MISSION OFFICE 16414^3800 4, ,119,25300 Total 16,114^ ,119, Barpeta 554, ,55Z00 1,141, Baksa 148, , Bongaigaon 303, , , Cachar 620, Chirang 325, arrang 506, hemaji 64, hubri 2,247, ibrugarh 518, ima Hasao 1437, , , , , , ,083,11000 ' «518, ,048, Goalpara Golaghat , Hailakandi 549, Jorhat 15 Kamrup (M) 549, , Kamrup (R) 1491, , Karbi Anglong 1,043, , ,093, Karimganj 1,772, Kokrajhar 842, Lakhimptir 369, Morigaon 60, Nagaon 1, Nalbari 147, ,828, ,720, ,198, , , ,208, , Sibsagar 841, , , Sonitpur 806, Tinsukia 177, Udalguri 1,235, ,095,89400 _ 177,66Z92 1,235,45600 Total 17,493, ,845, ,666, ,057,64879 G Total (B) 33, ,845, ,670, ,176,90179 id 3 ihati Ac Page 28

32 000 _ B AXOM SARBA SIKSHA ABHIJAN MISSION & ^ SCHEULE F2: KAHILIPARA, GUWAHATI OPENING BALANCES FOR THE YEAR NPEGEL SLNO BANK CASH UNAJSUTE AVANCES TOTAT B STATE MISSION OFHCE 6^22,86500 L * 6,522, Baipeta Total 6,522, ,522, Baksa 91, , Bongaigaon 4 Cachar 5 Chirang 6 arrang 20, hemaji 10, hubri 20, ,00000 & & 13, , ibrugarh 20, ima Hasao 13, Goalpara 12 Golaghat 13 Hailakandi 14 Jorhal 15 Kamrup 16 Kamrup (R) 128, Kaibi Anglong 128, Kaiimganj 19 Kokrajhar 20 Lakhimpur 21 Morigaon 22 Nagaon 23 Nalbari 365, , Sibsagar 2, , Sonitpiu' _ 26 Tinsukia 27 Udalguri Total 652, ,83100 G Total (C) 7,175, ,175,69600 GRAN TOTAL (A+B+C) 158,156, , ,219,771, ,934, ,509,027,55892 $ardj (ju riau vcc0 Page 29

33 *27 V AXOM SARBA SIKSHA ABHUAN MISSION Kahilipara, Guwahati SCHEULE G : GRANT IN AI UIONG THE YEAR SL NO ate SANCTION LETTER NO & ATE GOVT OF INIA GOVT OF ASSAM (State Share) Govt of Assam (Reimbursment of General Boys (Figures ^ TOTAL 1 6/16/2016 FNO11/2016EE14 ated 09/05/2016 2,200/116, ,200416, /16/2016 FNO11/2016EE14 ated 09/05/ ,734, ,734, /8/2016 PMA208/2013/Ptni/47 ated 02/08/ ,632, ,632, /8/2016 PMA208/2013/Pt/60 ated 11/08/ ,905, ,905, /7/2016 PMA162/2014/379 dtd: 05/10/ ,795, ,795, /7/2016 PMA162/2014/379 dtd; 05/10/2016 2,053,831, ,053,831, /25/2016 PMA299/2013/n3 dated 06/10/ ,085, ,085, /25/2016 PMA298/2013/64 dated 04/10/2016 _ 150,000, ,000, /23/2016 PMA208/2013/209 dated 16/11/ ,203, ,203, /3/2017 PMA162/2014/PL/26 dated 02/02/ ,000,00000 _ 704,000, /1/2017 PMA162/2014/404 dated 16/02/2017 2,757,453,00000 _ 2,757453, /24/2017 PMA208/2013/209 dated 16/11/ ,199, ,199, /1/2017 PMA208/2013/pt/79 dated ^/02/ ,606, ,606, /21/2017 PMA06/2017/9 dated 01/03/ ,000, ,000,00000 TOTAL 8,765,230, ,108,545, ,085, ,623,860,98700 raa hmr < k\ iti C/Acoo Page 30

34 B AXOM SARBA SIKSHA ABHIJAN MISSION KAHIUPARA, GUWAHATI781019, ASSAM SCHEULE H: INTEREST, OTHER RECEIPTS AN REUCTION OF EXPENITURES SSAPLAN SI No PaiHcuIars Bank Interest Misc receipts Reduction of Expenditure STATE MISSION OITICE 31,937,56400 ' ,937, Barpeta , ,10Z00 d 2 Baksa , Bongaigaon , ,298, Cachar , B B W? 5 Chirang , , arrang 1320, , hemaji hubri 2,433, ibragarh 300, ,787, ima Hasao , Goalpara , , Golaghat 243, , , Hailakandi 2350, , Jorhat 468, Kamrup (Metro) , Kamrup (Rural) 283, ,200:00 21, Karbi Anglong , , Karimganj 715, ,119, Kokrajhar 560, , Lakhimpur 269, , Morigaon 313, Nagaon 3,544, , Nalbari 425, , & 24 Sibsagar 336, , Sonitpur 1305, , Tinsukia 278, , , Udalguri 285, ,217,66600 Total (A) 51,090, , ,603,77100 Of at) C'ClA Page 31

35 SCHEULE H: INTEREST, OTHER RECEIPTS AN REUCTION OF EXPENITURES KGBVPLAN Bank Interest Misc receipts Reduction of Expenditure STATE MISSION OFHCE 1 Barpeta 2 Baksa 3 Bongaigaon 4 Cachar 5 Chirang 6 arrang 7 hemaji 8 hubri 9' ibrugarh 10 ima Hasao 11 Goalpara 12 Golaghat 1,081, ,081, , , , , , , , , , , , , , , ,56800 B B 13 Hailakandi 14 Jorhat 15 Kamrup (Metro) 16 Kanuup (RuraQ 17 Karbi Anglong 18 Karimganj 19 Kokrajhar 20 Lakhimpur 21 Morigaon 22 Nagaon 23 Nalbari 24 Sibsagar 25 Sonitpur 26 Tinsukia 27 Udalguri Total (B) 19, , , , , , , , , , , , , ,040, , , , , ,155,32100 j*rda n V Page 32

36 SCHEULE H: INTEREST, OTHER RECEIPTS AN REUCTION OF EXPENITURES NPEGELPLAN Bank Interest Misc receipts Reduction of Expenditure STATE MISSION OFFICE 173, Barpeta 173, Baksa ' 112, Bongaigaon & e B 4 Cachar 5 Chirang 6 arrang 7 hemaji 8 hubri 9 ibrugarh ima Hasao 11 Goalpara 12 Golaghat 13 Hailakandi 14 Jorhat 15 Kamnip (Metro) 16 Kamrup (Rural) 17 Karbi Anglong 2, Karimganj 19 Kokrajhar 20 Lakhimpur 21 Morigaon 22 Nagaon 23 Nalbari 103, Sibsagar 208!oO 25 Sonitpur 26 Tinsukia 27 Udalguri Total (C) 392,32200 TOTAL (A+B+C) 54,523, ,704, ,759,09300 ptcia Guv huti Aco? Page 33

37 9 ^ ^ ^ "is? <S? %3 ^ ^5" Q SCHEULE I' OF ACnVITWlSE EXPENITURES FOR THRYEAR At vrrfmlrtt anjeai/mrntljvi SI Na Opmuig ef New Schools Rolduttki Schoolslot ipecinccslssotyof children Resldentisl Hostel forspedfk catcj^ty of children Transport/Escort Facility Spedoi Training for mainstrcaming of Out> ofschool Children AXOM SARBA SIKSHA ABHI;aN MISSION KAHIUPARA, CUWAHATIysiOW, ASSAM Barpsta Bongalgaon Chirang ^arian^ _heauj^ ibmgarh 31, I61/U 6, ,13330 Teaching Learning EqulptnenI fllb New Teaeheta Salaiv 415,993, X161,01330 Training Academic Support through Block Resource centre/ URC 17,439,39730 Academic Support through Ouster SJ ,918, ,98X U76S ,379,60130 Resource Centers 59Srl6S ,50030 Computer Aided EduMtion in UPS urtdcr Innovation AXOM SARBA SUCSKA AI3HIJ< KAHIUPARA, CUWAHATITSl ResearcK^EvaluaUmv^Monl^^ Malnlcnartce Grant Interventions fot CWSN Itmovallon Head up to Rs SO lakh per SMC/PRl Training Civil Works Construction LEPfUPTO 2»KLEP)(UPTO 2*1 Pr^ed ManagementCost Communi^ Mobilisation Activities (upto05» Coctmtmitv Training Trairdng of educatiortal Administrator 4,107,49730 X61h40330 REMS Stata Component Ptiot Period Egpendlture S5A Revenue Expenditure Capital Expenditure 113, Revenue Expenditure Capital Expenditure Stale LeveL(SMO) Management Cost Research & Evaluation Fbed Aasets Expenditure iitcurred by SMO against General Category boys ahare of FTBi S6X X , ,411, , Csardfl Gu ^oacco

38 ,,,,, 82SX300XO 1928X XO 33449XO, 30 REMS, XO X X X0 5X00X30 275X00X30,,, «ar «37 w KN MISSION 1019, ASSAM AXOM SAHBASIKSHAABHQAN MISSION KAHIUPARA, CUWAHA7179I019, ASSAM SCHEULE! OFACnvnWISBEXPlNmjni SL Na PArtkulAC* 1 Oncnui? ofnew Schools Residential Sdwols forspcdllc colego/y of 3 children ResidenSal Hostel for Ipedfie estc{;ofy of 3 children 4 Transporl/Escoct Fecilitv Special Traizunjl for majnstreamlnf; ofout* 5 of*school Children Coalpaia Golazhal Hailakandl lerhat Kamrup f Ml lcamrup0 Kaibl Anelsne Karimeanf Kolcralhar 11 12' IS XO 15,55ai92i)0 8,084458X30 62X0450X X ,779X X0 20,798445X XO 25438,748X0 tzsio,iuxo 14,162464X0 6 Free Text Sook 502, X X30 970,263X0 371,120X XO 9S6277XO X ,904X0 7 Provisionof 2 setsof Urtiform 8 Tcachin? Leamlne EoulomeniniE1 9 New Teachers Salarv 365,Sn697d» 202,967421X30 123,784482X X115XO 4B,036044XO X359X XO 2480I2447XO 193,120441X X XO 10 Tnlnlne 3X128, X XO 3498,965X0 S37439XO 3,»643IXO 3711,400X X30 Z954474XO X0 AcademicSupport Uvouf;h Clock Resourco 11 14,5S1, ,196X ,937X0 1846L672XO Cenlie/ URC 5443,960X XO X X XO 1Z959458X X0 12 U AcademicSupport (hn>u;;h Cluster Resource Centers Computer Aided EducatiortlnUPS urulcr Innovation 14 Libraries in Schools IS Teachers Grant 1XI60,531jO XO 1030X00X0 1464,199X0 334,990X0 1487X00X0 1,907400X0 1XN0469XO U1CI454XO X x X X300X0 200X100X0 27S493XO 273XOOXO 275X300X30 273X00X0 275XOOXO 16 School Grant ll,250x)ooi)0 misoxooxo 10461X300X30 1Z778XOOXO 4421X300X X300X X0 11,424,000X X300, X00X XO 17 Research, Evaluation, Monltorinitdr 18 Malnlenance Grant 19 Interventions for CWSN 3626,232X ,114,626X0 Z255496XO 145Z262XO 4,112421X0 4XIS6234XO SXO X0 20 Irmovalion Head up to Rs 50 lakh per 223X00X0 21 SMC/PRlTriinlne 1,731493X0 2475,926X XO Z170401XO XO X0 Z130XM2X0 22 Ovil WorksConstruction 23 LEPfUFI 2*>(LEP>fUriO 2% X0 24,135X30 564S6XO X0 27X363X XO 37,174XO 21490XO 24 FioiectManaeementCcist 14,600783X10 13/469450X XO 14,194,177X0 7,921497X ,193X XO XO U435419XO 14,962546X30 Community Mobilisation Activities 2S (uptoost&l 1,865,293X X30 I39461iO X XO X0 208,789X X X X30 26 CommunitvTralrtine 27 Tralnlnz of educational Administrator 28 NPEGEL 29 KCBV 13,707,4»4XIO 1478,907X X ,00 3,139492X0 8424,480X0 Z ,750X30 31 SloleComponenl 33 Prior Period Expenditure SSA Revenue Extwnditure 21X07,619X X30 1Z980000XO 14,702499X0 494X00X0 Caoilal Exocndilure 15423,500X0 18, ,231,000X X300X30 KCBV Revenue Expcrrdilure Capital Expenditure State Levek(SMO) 33 SIEMAT 34 ManaeemenI Coal 3S Research 4r Evaluation 36 Fixed Assets Experrdlture Incurred by SMOa;talrtst 37 Ccncral Cetc(;ory boys share of PTEs, 43448X3S0X " 2Z11B439XO XO 20464X179X0 TOTAL ,168X XO XO XO 93X139,986X0 306,726412X0 4466S4X32XO ,973X0 305,927493X30 rda XO hall '^o'acco

39 , 1S410XO,, SSA SIEMAT *3? C7 53? "527 (JJ AXOM SARBA SIKSHA ABHIJAN MISSION KAHIUPARA GUWAHATI7S119, ASSAM schrowe'i'ofagttvrrywiseext'enrruni SL Putlculv* 1 Oocninff ornew Schools RnidcntUI Sdwobforapedficottcj^orjrol 2 children Residential Hostel for spedfiecategory of 2 children 4 Transport/EscortFadlitv Special Training forrnainstreaoiinj; ofoutof*schoo! S Children Naeaon Nalbari SIbaacae Scidtpur Tlrtaukla Udaleuri i18L88&00 9,724, X FrecTcxtBook l,s13489d) , , Provision of 2 sets of Uniform 8 Teaching Leaminn EOuipment fllel 9 New Teachers Sa]arv X ,764, X X Trairdnrt I4599I /031X0 Academic Support through Block Reaouroa 11 Centre/ URC 23,446745X0 1341X X X X50 U 13 Aeadeodc Support through Ouster Resource Centers ComputerAided Education in UPS under Innovation 14 Libraries in Schools 15 Teachers Crant , X X00X XX) /30040 X School Grant 20S95400XO 7, CC ,14X01X140 7, RcMarch, Evaluation, Moniloringdr 16 MaLnlcrunco Crant 19 Interventions for CWSN 5424X162X X , ,985,92040 X X Innovation Head up to Ra 50 latdt per SMC/PRITralninc X» XO /456, X Qvlt Worka Construction 23 LEPfUrro2*lCLEP)(UPTO2t6) , ,141X0 2X924X0 XQS545IX 24 ProroctMarucementCost SXO ,155X0 1343X Community Mobilisation Activities (uploojli) CommunityTrainlne 27 Tralrdncofeducaliorut Admiitistrator 28 NPECEL 29 KCBV Z , /10X56340 S46I REMS 31 Stale Component 32 Prior Period Expenditure X01XO224O Revenue Expcnililure , , X , Capital Expenditure KGBV Revenue Expenditure Capital Expenditure StaleLcveltlSMOl , X10, MartacementCost Rcacarch & Evaluation Fixed AascIS Expcruiituro incurred by SMOagalrut 37 CencralCategory boys share offtba TOTAL 1/ X677454X Sarda v: n Gu hati ' tfaccci^

40 0 ^ AXOM SARBA SIKSHA ABHIJAN MISSION KAHIUPARA, GUWAHATI781019, ASSAM SCHEULEJ :STATEMENT OF FUN RELEASE TO ISTRICTS AN ISTRICT RECEIPTS SSAPLAN SL NO Barpeta ISTRICT Baska Bongaigaon Cachar Chirang arrang hemaji hubri ibrugarh ima Hasao Goalpara Golaghat Hailakandi Jorhat Kamrup (Metro) Kamrup (Rural) Karbi Anglong Karimganj Kokrajhar Lakhimpur Morigaon Nagaon Nalbari Sibsagar Sonitpur Tinsukia Udalguri Related to FTB Gen Boys Share Tobl(A), FUN RELEASE BYSMOINCASH 100,256, ,668, ,403, ,439, ,194, ,516, , ,624, ,625, ,001, ,040, ,049, ,380, ,608, ,087, , ,242, ,635, ,295, ,544, , ,746, , ,895, ,902, ,295, ,607, ^^5^996,202,43000 RECEIVE IN CASH BY ISTRICTS 100,256, ,668, ,403, ,439, , ,516, ,446, ,624, ,625, ,001, ,040, ,049, , ,608, ,087, ,977, ,242, ,635, ,295, , ,201, ,746, , ,895, ,902, ,295, ,607, ,996,202^3000 FUN RELEASE BYSMOINKIN 437,686, ,925, ,269, , ,688, , ,126, , , ,478, , ,759, ,704, , ,145, ,065, ,643, ,865, ,066, , ,043,679; ,639, ,938, ,940, , ,907,867,87500 FUN RELEASE BY SMO AS AVANCE 25, ,767, ,054, , ,695, ,280, , ,108, ,654, ,769, ,948, ,787, , , , , , , ,785, ,275, , ,189, , ,4TO ,2^, ,083, , ,743,76600 Total BYSMOINKIN 463,126, ,692, ,324, ,085, ,383, , ,149, ,651, ,247, ,905, , ,203, , , ,517, , ,533, , , , ,091,869, , , ,166, ,023, ,901,23600 (158438,08400) RECEIVE IN KIN BY ISTRICTS 463, ,692, , ,085, , ,149, , ,247, ,905, , , , , , , , ,651, , , ,091,869, , , ,166, ,023, ,901,23600 (158438,08400) 8, Jc' r / Gu shati Page 37

41 * 2; ^ ^ ^ ^ ^ ^ 53> 12?^?2I?27^^5SJ (^ ^551 5^ ^<S) «^ KGBVPLAN SL ISTRICT FUN RELEASE RECEIVE IN CASt FUN RELEASE FUN RELEASE Total RECEIVE IN KIN NO BYSMOINCASH BY ISTRICTS BYSMOINION BY SMO AS AVANCE BY SMO IN KIN BY ISTRICTS Barpeta 14,770, ,770, Baska 5,168, ,168, Bongaigaon 2,451, ,55000 _ 4 Cachar 1,616, ,616, Chirang 2,145, ,145, arrang 7,343, ,59100 :, 7 hemaji 5,251, , _ ' 8 hubri 19,573, ,800!00 3, ,790, , ibrugarh 14,209, , ima Hasao 4,108, ,108, Goalpara 5,577, ,261, ,261, , Golaghat 13 Hailakandi 2,676, ,676, Jorhat 15 Kamrup (M) _ 16 Kamrup (R) 7,684, ,684, , Karbi Anglong 11,854, , , Karimganj 1,926, ,926, Kokrajhar 7,631, ,631, Lakhimpur 2,250, ,250,85000 Morigaon 2,275, ,275,55000 _ 22 Nagaon 8,005, , Nalbari 2,383, ,383, Sibsagar 1,879, ,879, Sonitpur 9,960, ,960, Tinsukia 7, , _ 27 Udalguri 4,435, , , TotaI(B) 152,381, , ,84500 t arcla Guwahati CrdAzc, Page 38

42 ^ ^ %S> ^ SIP VQJ? ^ ^ ^ ^ ^ 52? 52? ^) I NPEGELPLAN SL NO ISTRICT FUN RELEASE RECEIVE IN CASH FUN RELEASE RECEIVEINKIN BYSMOINCASH BY ISTRICTS BYSMOINKIN BY ISTRICTS 1 Barpeta 2 Baska _ 3 Bongaigaon 4 Cachar _ 5 Chirang 6 arrang 7 hemaji 8 hubri, 9 ibrugarh 10 izna Hasao _ 11 Goalpara _ 12 Golaghat 13 Hailakandi 14 Jorhat 15 Kamrup (IvQ 16 Kamrup (R) 17 Karbi Anglong 18 Karimganj 19 Kokrajhar 20 Lakhimpur 21 Marigaon " 1 22 Nagaon 23 Nalbari 24 Sibsagar 25 Soiutpur ' 26 Tinsukia 27 Udalgim Total (Q Total (A+B+g 2,148^83, ,148,583, ,920,107, ,743, ,242,613, ,242, Sarda Gu\ hati Page 39

43 SCHEULE K: Notes on Accounts: 1 Capital Expenditure of Civil Worlds Construction of SMCs are reflected in Income & Expenditure Accoimt due tothe reason that assets on which such expenditure are incurred, are not owned'by the istrict Therefore, no Assets as such are created in ihe Balance Sheet against this Capital Expenditure Although it is capital in nature, but due to the above reason cited, it has been directly expensed out in the revenue account 2 Reimbursement of fund against general boys share on Free Text Book from Govt of Assam has been separated from the books of account of SSA as per guidelines of MHR Accordingly, necessary adjustment entry has been passed in the Income & Expenditure Schedule as well as' advance schedule 3 Utilization Certificate: Opening balances of Utilization Certificate are regrouped as General Head & Capital Head based on previous year unspent balances as per utilization certificate Corresponding to earlier year report such unspent amotmts were further classified as General Category, SC Category and ST Category ated: 09/11/2017 Place: Guwahati V TU/I Gu\" hati For K P Sarda & Co, FRN^^9206E Chartered Accountants CAKP Sarda (/AcoO Partner Mem No

44 785, , ,26900 ^ ^ ^ AXOM SARBA SIKSHA ABHIJAN MISSION KAHILIPARA, GUWAHATr781019, ASSAM SCHEULE L STATEMENT OF UNAJUSTE AVANCES YEAR WISE BREAK UP SMO Barpeta 100,00000 Baksa Bongaigaon SSA (25,52800) 80, ,01400 Cachar 59, , , , , ,40000 ; 29, Chirang 1 airang (IZOO) 103, ,24600 ( ) 6,13300 (7,42300) 61, hemaji 7, , , , , , ,29900 hubri ,87200 ibrugarh 6, ima Hasao , ,74800 Goalpara 60, , , Golaghat 6, Hailakandi Jorhat 5, Kamrup 49, , , ,96000 Kamrup (R) Karbi Anglong 358,44900 Karimganj 15, , , ,90600 Kokrajhar 62,01400 Ldkhimpur , ,01400 (9000) Morigaon 66, , ,00000 Nagaon 21, , , , , , Nalbari 455, , , , , , , Sibsagar 10, , ,62400 (49500) 100, , Sonitpur 500, , , , , , , Tinsukia 173, , ,48700 Udalguri Refund of Advance by district & sub istrict levelat SMO Advance related to FTB Gen category share 59,76300 Total 772, ,493, , ,101,8750,0^ 64, , , , ,152,43100

45 12,763, ,003, , ,165, , , ,198, , ,63400 n g SSA Total 1^8900 7,023, , , , ,094, ,69600 (229,91700) (4,99000) a/04100) 55,915, , ,425, ,910, ,911, , , , ,739, ,884, ,004, , ,257, ,517, , ,471, , ,260, , , , ,079, ,471, , , , ,260, ,063, , ,665, , , ,607, , , ,073, , , , , ,778, ,069, , ,676, ,093, , ,126, , , ,723, , , , , , ,079, , , ,294, , , , /483, ,697, ,188, , , , , ,886, ,025, ,163, ,154, , ,074, , ,288, ,820, , ,636, ,888, , , ,061, ,011, ,457, ,038, ,714, , , , ,893, , ,614, , ,63400 ( ) ( ) (158,238,08400) (158,238,08400) 3,902, ,689, ,464, ,644, ,001, , us < Gu ana 1

46 21, , ,06700 _,357 52? 'C AXOM SARBA SIKSHA ABHIJAN MISSION KAHIUPARA, GUWAHATI781019, ASSAM SCHEULE L STATEMENT OF UNAJUSTE AVANCES YEAR WISE BREAK UP KGBV Total 4, , , , , , , , , , , ,00000 : 836, , , , , ,26500 _ r 226, ,711, ,938,61500' 1 76, , , , ,528, ,978, ,241,77000 Sards LW hati?tfacco;^

47 AXOM SARBA SIKSHA ABHIJAN MISSION KAMLIPArA, GUWAHATI781019, ASSAM Sununary Budget Analysis (Entire Program) Frequency: Biaimual/Annual upto date of Receipt For the Half Year/ Financial year ending on 31ST MARCH 2017 AWP&B lufri (Figxires in lac) 3 SL No Name of State AWP&B Opening Balance Releases by GOI Releases by GOA (State share) Expenditure Estimated AWP&B for next FY Assam 167, , , , , ,64337 B Total 167, , , , , ,64337 & Signed in terms of our report of even date, for K P Sarda & Co Chartered Accountants FRN: E W (CAKP Sarda) Partner MN: Place: Guwahati ate; 09/11/2017 Guwahati Acto For, AXOM SARBA SIKSHA ABHIJAN MISSION 1^ CHIEF ACCOUNTS OFFICER Asc «o!8 Offioej^^ION IRECTOR Axom Sarba Sikskf:i Abkiyan 45

48 AXOM SARBA SIKSHA ABHIJAN MISSION KAHILIPARA, GtJWAHATI781019, ASSAM Summary Budget Analysis (Entiie Program) Frequency: Biannual/Anuual upto date of Receipt For the Half Year/ Financial year ending on 31ST MARCH 2017 Expenditure Report AWP&B lufrii (Figures in lac) Name of State Opening balance for the year Releases for the financial year till date Expenditure for the financial year till Assam 35, , ,30874 TOTAL 35, ,737,76 112,30874 ^ Signed in terms of our report of even date ^ for K P Sarda & Co ^ Chartered Accountants For, AXOM SARBA SIKSHA ABHIJAN MISSION FRN:319206E Guwabciti (CA K P Sarda) dj CHIEF ACCOUNTS OFFICER j MmN IRECTOR Partner MN: Place: Guwahati Bsr/a Sikshs HtssiOfX ir^dlci! Ajroifi Sarba 0vx^r ate: 09/11/2017 b 46

49 1 Opening of New Schools 14 Libraries in Schools AXOr^i SARBA SIKSHA ABHIJAN MISSION KMHUPARA, GUWAHATI , ASSAM Summary Budget Analysis (Entire Program) Frequency: Biannual/Annual 'upto date of Receipt' For the Half Year/ Financial year ending on 31ST MARCH 2017 lufrm I SL No Expenditure by activity Half year ended (Ciurent reporting period) Financial Year till date p b p b b & b B 2 Residential Schools for specific category of children Residential Hostel for specific category of children 4 Transport/Escort Facility 5 Special Training for mains treaming of OutofSchool Children ,862:40 of Uniform 6 Free Text Book Provision of 2 sets b 8' Teaching Learning Equipment (TLB) 9 ENHANCING QUAUTY New Teachers Salary , Teachers Training Academic Support through Block Resource Centre/ URC , Academic Support through Quster Resource Centers Computer Aided Education in UPS rmder Innovation ANNUAL GRANTS 16 School Grant , Research, Evaluation, Monitoring & Supervision 18 Maintenance Grant 19 Interventions for CWSN Innovation Head up to Rs 50 lakh per district 21 SMC/PRI Training Qvil Works Construction LEARNING ENHANCEMENT PROG PROJECT MANAGEMENT COST ,69784 Guvahaii 47 S' r ċa

50 28 SIEMAT 31 NPEGEL 25 Community Mobilisation Activities (up to 05%) Community Trainning 27 Trainning of educational Administrator 29 State Component Management & MIS REMS 30 KGBV , Prior year Expenditure SSA KGBV ~ 17, NPEGEL 31 TOTAL 42, ,30874 Signed in tenns of our report of even date for K P Sarda & Co Chart^ed Accountants FRN: E w (CAKP Sarda) Partner MN: Place: Guwahati ate: 09/11/2017 ua C5uvaViaU For, AXOM SARBA SIKSHA ABHIJAN MISSION OEF ACCOUNTS OFRCER, IM^ON IRECTOR Mi^ion irector ^^_8stya siteha/uom Sarba Sikaka Abhiyari Misshn 48

51 AXOM SARBA SIKSHA ABHIJAN MISSION KAHILIPARA, GUWAHATI Review note on Procurement Procedure b SI No etails eviations Amount involved (eclared as Mis Procurement) This is to certify that we have test checked the procurement procedure for goods, work and services followed by the Axom Sarba Siksha Abhiyan Mission, GuwahaH, and based on the audit of the records for the year , we are satisfied that the procurement procedure prescribed in the manual on Financial Management and Procurement under SSA has been followed, except and otherwise if mentioned in the Auditors Report attached herewith Jj V: nil For K Pi Sarda & Co ated: 09/11/2017 Place: Guwahati TO a ( fiovvanav J ^ cd Aoc Chartered Accountants FRNNo E CAKP Sarda Partner Mem No f»

52 ^ Annexure A: ^ Consolidated Observations of the state mission office forming part of the Audit ^ Report for the year ^ 1 eficiencies in Books Maintenance: 9 Entries relating to Punjab National Bank (A/c No ) and Axis Bank (A/c No ) were passed in Ledger folio column of the cash book As ^ informed, there is no separate column in cash book for these accounts We strongly suggest maintenance of separate cash book for these bank accoimts B Entries relating to State Bank of India (OFF Account) (A/c No ) were ^ passed in Cash column of die cash book As informed, there is no separate column in cash book for the Bank account We strongly suggest maintenance of separate cash ^ book for the bank account Maintenance of register: ^ a It has been observed that fixed assets are not serially numbered or marked ^ b Fixed assets register not verified by any official c Stationery Register not properly maintained Balance available, signature of recipient, and signature of verifying officials missing ^ d Balance remaining after each issue not incorporated in Printing register, also i signature of recipient and verifying official missing Again, as reported by the p concerned person, the register in not completely updated p e No register being maintained incorporating therein details of procurement made ^ f Register for reversal of State Cheques not maintained g SMO maintains register for sectuity deposit/ earnest money deposit date wise as per i receipt of deposit money Unpaid deposit amount as on date could not be ^ ascertained from the register ^ 2 Error of Ommission Bank Transaction Bank Reconciliation: ^ a Stale cheques appearing in the BRS as on These cheques need to be reversed/reissued b We recommend preparation of BRS on a monthly basis with regular follow up of P unreconciled transactions P c Stale Cheques of 33,42,719/ appearing in Balance Sheet were not reversed SMO ^ should trace this amoimt and pass reversal entries in the books of accoimt at the earliest ^ 3 Wrong Booking of Expenditure/ Expenditure not supported by UCs Outstanding advances; ^ a A transfer entry has been passes from SSA to Gunotsav Cash book, without P any cheque been issued The same is shown as a BRS item I ahaa Acc"

53 i c C> c 6:' C : c 6: r ^ b An amount of ^ 1,29,95,00000 has been booked as prior period expenditure The same was released to istricts last yeair, however reverse entry was also passed in It has been booked this year as prior period expenses c An amount of? 4,43,93,550 was advance refunded by sub district level during , however the same has not yet been adjusted with advance outstanding imder respective district d Fund received from Government of Assam against General Boys Share on Free Text Books has been separated from the cash book on 31=' March by transferring the balance amount to the Subsidiary Cash book of FTB However the districts have booked an amount of? as fund received hrom SMO SSA fund and also reflected the same amount as unadjusted advance under SSA, however the said fund was released from GOA FTB fund, so corresponding rectification has been reflected in consolidated Accounts The same needs to be rectified in corresponding district accounts at the earliest 4 Internal Audit/lntemal Control Svstem: In our opinion, the internal control procedures with respect to the transactions at SMO needs to be improved significantly like focus on computerized accounting, regular updating of various registers and physical marking of assets The reports and suggestions of the concurrent audit should be taken up on a timely basis for necessary correction so as to make it effective C C 5 Financial IrregulariHes, Misappropriation iversion of Funds: No such irregularities noticed at the State Mission Office c 4 For K P Sarda & Co C t ated: 09/11/2017 Place: Guwahati $ardi Guwiihati Chartered Accoimtants FRN No E 1 CA K P Sarda i i; Partner Mem No c c c i k % %;

54 GIST OF OBSERVATIONS RAISE BY THE ISTRICT AUITORS FORMING PART OF THE AUIT REPORT FOR THE YEAR BARPETA 1 Utilisation certificates have not been obtained as per prescribed format in the manual against fund disbursed ARRANG 1 Lapses found in Tender No SSA/A/ESSTT/QN/HV/16/14/55864 T 09/09/2014 ( Supply of vehicles on hired basis) Several deficiencies have been found is respect of one of the parties approved ie M/s Siizat Enterprise: a Income tax clearance certificate was not submitted, which was a vital condition of the tender document It is worth mentioning here that one other participant M/s Youth Enterprise was rejected on the ground of nonsubmission of income tax clearance certificate & Service tax registration certificate b Only PAN card of M/s Suzat Enterprise (a partnership firm) was submitted, PAN: ABQFS3661N, but IT Returns of the firm were not submitted IT return (only acknowledgement page) of only 1 partner ie Mohammed Ikram Hussain was submiited for only 1 year ie AY , filed on 07/10/2014 ie just 2 days before the closing date of the tender which was 09/10/2014 c Service tax registration certificate of tiie firm was not submitted, which was a vital condition of the tender document It is worth mentioning here that one other participant ie M/s Youth Enterprise was rejected for nonsubmission of Service tax registration certificate d Trade licence of the firm was also not submitted e InRC of Firms & societies, it is shown as a partnership firm (ate of RC: 12/12/1991), but in VAT registration certificate, it is shown as a proprietorship firm (prop : Mohammed Ikram Hussain) f etails of the vehicles owned by the firm was not submitted g Agreement was not executed with M/s Suzat Enterprise after selection, which was a vital condition as per point no 8 of the tender document 2 Lapses found in Tender No SSA/A/Esstt/Tender/63/16/88692 dated 07/12/2016 (ForTLM) There were total five (5) participants in this tender, out of which three (3) firms were selected namely i M/ s Armaan Enterprise ii M/ s Choudhury Steel Enterprise iii M/s Suzat Enterprise eficiencies observed in case of M/s Armaan Enterprise : a Income Tax clearance certificate of the firm was not submitted ahai cd

55 ^ b LTRetums of tiie firm were not submitted ^, c VAT registration certificate and VAT clearance certificate of fiie firm was not submitted (VAT RC and clearance certificate submitted by it were in the individual B nameof 1 partner of the firm namely Alifuddin Ahmed) ^ d As per the registration certificate of firms & societies submitted, it is shown as a ^ partnership firm consisting of 4 partners whereas as per the trade licence submitted, it ^ is shown as a proprietorship firm (prop: Alifuddin Ahmed) i e All the papers and documents submitted by M/s Armaan Enterprise were unsigned ^ but stm these were accepted by the district mission office J eficiencies observed in case of M/s Choudhury Steel Enterprise : ^ a Income tax clearance certificate and ITReturns of the firm were not submitted ^ b As per the PAN card and firm RC submitted, it is shown as a partnership firm ^ consisting of 2 partners, whereas as per the trade licence submitted, it is shown as a ^ proprietorship firm (prop: Akhil Ch Choudhury) i eficiencies observed in case of M/s Suzat Enterprise :; ^ a Income tax clearance certificate of the firm was not submitted b Only ITRV (ie acknowledgement page) of the ITretum was submitted and that too for only 1 year ie AY 20i617 Balance sheet, profit & loss a/c etc were not i submitted As per guidelines, 3 years ITretums has to be taken but M/s Suzat I Enterprise submitted ITretum of just 1 year c Stationery items were not mentioned in the VAT registration certificate submitted but still it was approved by the district mission office for supply of stationery and related P items ^ d As per the PAN card and RC of the firm, it is a partnership firm consisting of 3 partners but all the documents submitted were signed by Md Ikram Hussain under ^ the seal of proprietor, thereby creating doubt as to the genuineness of the firm Note: We would like to draw your attention here that M/s Suzat Enterprise is the same ^ firm which was selected and is still being continued for vehicle hiring inspite of so many irregularities as stated by us in the earlier part of our observations It also creates doubts and suspicions that how can the same firm be selected for 2 completely different ^ activities ie vehicle hiring & stationery ^ GOALPARA ^ 1) Procurement Procedure followed for hiring of vehicles ^ This was found not to be in order As per noting found in the Purchase Committee ^ Minutes, no party have responded to the Notice Inviting Quotation for several years Hence, during FY we have found fiiat payments for hiring of vehicles have been made to Parmeswar as and Bishnu Rabha at the rate approved in FY ^ against Cash Memos raised by the Parties, 2) Procurement Procedure followed for Office Statidhery / TLM: a M/s Kalita Associates had submitted documents viz: VAT Registration Certificate ^ and Trade Licence as a Proprietorship firm and also Certificate from Registrar of ^ Firms and Societies as a Partnership firm Hence necessary clarification is required to be submitted by the pirm b M/ s Ram Enterprise had not submitted VAT Clearance Certificate with fiie tender abau

56 KARIMGANJ ISTRICT 1 BANK RECONCIUATION STATEMENT: It was observed there are several old outstanding entries as back as 2010 in the BRS These entries specially the stale cheques require to be adjusted at the earliest 04 NALBARI 1 Wrong Booking of expenditure/expenditure not supported by U/Cs, Outstanding 2 OL OUTSTANING AVANCES: Serious steps required to be taken to adjust the old outstanding advances made to various authorities It was observed that some advance are lying outstanding since 2003 advances: Utilization Certificate in support of the proper construction of the Civil Works relating to Grant from SSA has not been found from School Management Committee and in absence of this actual completion of the Civil Work units in terms of the technical specification of SSA could not be substantiated JE,s Certificate relating to Bo/s and Girl's Toilet constructed during the financial year under audit has also not been found 2 Financial Irregularities, Misappropriation/diversion of fund: Voucher in most of the cases found not properly maintained In most of the cases, kachha and handwritten vouchers found for the expenditures booked in the Cash Book ate, quantity and amount in most of the cases fotmd either tempered with or altered Several purchase voucher found in APPROVAL SLIP, which is not a proper voucher at all Thus, we reserve our comments on the genuineness of the vouchers of the above said nature BONGAIGAON ISTRICT ir 1 Wrong Booking of Expenditure/Expenditure not Supported by UCs a Huge Grants (ACR, Boys Toilet, Maintenance, Infrastructure etc) are disbursed to the SMCs by the SMO However, the SMCs have failedto spend the grant for the particular purpose for which it was given There are munerous cases where the grants have not been fully expended and also the fund has not been refunded and the same has been expended for other purpose Also in some cases the expenses of civil grant had been made after the date of completion as per engineer's certificate b Several advances made by the state mission office on behalf of the districts are lying unadjusted since a long time and may be adjusted at the earliest Also, there are fresh advances generated in the current period, which needs to be adjusted 2 Huge amounts have been spent on civil construction grants by the district However the monitoring of utilisation of the grants has not been upto the mark espite several request by us and even the Finance and Accoimts Officer, the engineering section or the SMCs could not produce either the measurement book or the completion certificate although the same were claiiiie4to have been maintained s ahati

57 ANNEXURE1: OBSERVATIONS TO THE AUIT REPORT OF AXOM SARBA SIKSHA ABHIJAN MISSION (CONSOLIATE ACCOUNTS) FOR THE YEAR The following are our observations on various matters relating to the accounts and financi^, statements (Consolidated Accounts) for the financial year 20161/ of the Axom Sarba Sikhsa Abhijan Mission, forming part of the Audit Report 1 Consolidation of Accounts of SMO and istricts: The consolidations of accounts of the SMO and istrict Offices have been done from the Audited Final Accounts for the year Consolidation of accounts is being done in excel program and opening balances are being brought forward from previous years audited Balance Sheet etc The accounts of 27 istricts and State Mission Office are incorporate in the consolidated accounts of the Mission 2 Statutory Audit Report of SMO:, The observations in statutory audit report of State Mission Office for the year under audit conducted by us is appended to the State Mission Office Accounts and should be considered while considering the Consolidated Accounts for the year ended Statutory Audit Reports of istricts: While considering the Consolidated Accounts of the Axom Sarba Siksha Abhijan Mission, the observations made by the Statutory Auditors in the istrict Offices for the year under audit should also be considered, since these are not audited by us, but we have considered the istrict Audit Reports, and significant audit' observations are mentioned as consolidated observations of the relevant districts 4 Summary Report of Compliance of audit observations in the Statutory Audit Reports of earlier years up to : The SMO had entrusted Statutory Auditors of istricts Offices to look into compliance of audit observations in the Statutory Audit Reports of earlier years and accordingly prepared summary report of the same As per the summary report, out of 159 Nos of audit observations outstanding against all the'istricts, 54 Nos have been dropped and the balances 105 Nos are outstanding up to the year The summary report is attached herewith as per Afmexure 2 Ca'vil V Uati L

58 5 Summary Report of SMCs dovered imder Statutory Audit during the year : The Mission Office has prepared a summary report of SMC audits covered under Statutory Audit for the year , which is attached as Annexure 3 herewith As per the report, out of 3240 Nos of SMCs targeted to be covered, audit of 3172 Nos, of SMCs have been achieved at School Level The common observations in SMC Audits are attached herewith as Annexure 4 for K P Sarda & Co, Chartered Accountants FRN:319206E w (CAKP Sarda) Partner MN: Place: Guwahati ate ; 09/11/2017 Tda Guw hutj fed P b

59 ^ i Annexure2 Axom Sarba Siksha Abhijan Mission Kahilipara, 6uwahathl9, Assam Summary Report of Audit Compliance of Previous Years auditots report for the Financial Year 2015 SLNo istrict Nos of observation Outstanding till Financial year Nos of 16 observation Outstanding till Financial year Total Nos Outstanding observation for the year and Nos of observation dropped by the Auditors of Nos of Audit observation Outstanding till the Financial Year Barpeta Baksa Bongaigaon i> 4 Cachar Chirang % 6 arrang hemaji B 8 hubri ibrugarh B 10 ima Hasao Goaipara Golaghat Haiiakandi i 14 Jorhat Kamrup (Metro) Kamrup (Rural) Karbi Angiong Karimganj Kokrajhar Lakhimpur Morigaon Nagaon Nalbari Sivasagar Sonitpur h W K P 26 Tinsukia Udalguri SMO Total Note; etails of compliance of Previous years Audit Observations may please be referred to in the concerned istrict Audit Report and State Mission Office for the Financial Year For K P Sarda & Co Chartered Accountants Sv ^Partner Chief Accounts Officer Y JVlission irector Lead Auditor SSA, Assam

60 Annexure3 Axom Sarba Siksha Abhijan Mission Ka^iilipara, Guwahati19, Assam Summary Report of Audit of SMCs for the period from to during the Audit of Finanncial year Balance of SMCs not SLNo istricts Physical Target Target Achived covered under Audit during Financial Year Barpeta Baksa Bongaigaon Cachar Chirang arrang hemaji hubri ibrugarh ima Hasao Goalpara ' 1 12 Golaghat Hailakandi Jorhat Kamrup (Urban) Kamrup (Rural) KarbiAnglong Karimganj Kokrajhar Lakhimpur Morigaon Nagaon Nalbari Sivasagar Sonitpur Tinsukia ' 0 27 Udalguri ' 0, istrict Total For K P Sarda & Co Charlered Accounlanls Partner Chief Accounts Officer ^ ^ ^ SSA, Assam Ate/on Office Mission irector ev Assam Lead Auditor SSA, Assam

61 Aimexure 4 Common Observations on SMC audit covered under Statutory Audit for the Financial Year B 1 Vouchers, cash book, expenditure statement are not properly authenticated 2 Vouchers have not been certified by the JE, whether the quality and quantity of the material was as per the specification or not 3 Completion certificate of the ACR/ Toilet/NSB/HMR of school not available, 4 In some of the cases Revenue Stamp has not been affixed on payment made in excess of Rs5000/ 5 Stock Register of building materials was not maintained by the SMCs 6 Labour pa5anent / Wage register has not been maintained for K P Sarda & Co Chartered Accoimtants FRN: E atga Gm\ hati (CAKP Sarda) Partner MN: Place: Guwahati ate : 09/11/2017

62 3> ^17 *27 ^ «? 137 ^^ 537 S SL NO Period of Accounts covered by Audit ate of Issue Audi t Para No Management Comments And Action Taken Report on Audit Observations State Mission Office (SMC) Brief detail of Audit Objections EFICIENCIES IN BOOKS MAINTENANCE: Books of accounts like Cash Book, General Ledger, Advance Ledgers, and Journal Register are maintained by the State Mission Office Fund Receipts Register and Fixed Assets Register are not uptodate However, Activitywise istrict Expenditure and istrict Advance General ledger balances are considered in the Receipts and Payments Account on the basis of statement certified by the Management as per AWP&B It is suggested that proper subsidiary ledgers are to be maintained for istrictwise and Activitywise expenditures by the State Mission office Therefore, considering the size of transactions involved, the SMO should introduce computerized accounting system, for easy access of data and efficient MIS ERROR OF OMMiSSION BANK TRANSACTION BANK RECONCILIATION; In general, all the transactions were properly recorded in the books of accounts maintained by the State Mission office Though Bank accounts were reconciled on monthly basis, we observed that necessary actions were not taken on the pending outstanding transactions of Bank Reconciliation Statements Therefore, the very purpose of Reconciliatipn is defeated due to lack of action on the reconciliation differences We observed that a lot of uncleared amounts are outstanding for a long time, as evident from the Bank Reconciliation statements As for example, the transactions are carried over from in the Bank reconciliation statement, which are yet to be adjusted as at This needs immediate reconciliation This was reported in the last year's Audit Report too, but no corrective action was noticed Examples are given below: A) Following amounts were credited by the bank but not recorded In the cash book as per Bank Reconciliation Statement Bank Amount Remarks State Bank of India A/cNo ) AGV Bank,A/c No Total / 12,09,827/ Includes an amount of Rs 9,78,226/ cam'ed over from 16/07/15 3,72,580/ etailed List not available \rc: Replies/Action Taken Report The observation is noted The subsidiary ledgers have been maintained for the financial year Hence the Para may kindly be drop A) 1 The point is noted The amount is being reconciled and necessary entry will be pass accordingly 2 The amount Is already been reconciled and necessary entry have been lassed on » Lead Auditor's comments ropped Not rectified till date of audit ropped ahati 'i!