(Shri.. Bhat) State ssion Director Goa Rashtriya Madhyamik Shiksha Abhiyan

Transcription

1 Public Disclosure Authorized GOA RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN 2 nd Floor, Directorate of Education, rmsa goa(rediffmail.com 7 VA"VI Tel: / File No. DE/RMSA/16/ /Audit Para/ f I ' Date: I 3 /03/2015. Public Disclosure Authorized To The Director (RMSA II) Ministry of Human Resource Development Department School Education and Literacy Shastri Bhawan, New - Delhi, Sub: Audited Report for the year Sir, Public Disclosure Authorized Public Disclosure Authorized Please find enclosed herewith the Audited Report in respect of Goa Rashtriya Madhyamik Shiksha Abhiyan for the year ended In PAB, MHRD has approved Rs Lakhs for the year and has released only Rs Lakhs for the discrepancies observed in expenditure reported by the State in Utilization Certificate and Audit Report, the same has been rectified and already been submitted for the approval of the Ministry. You are therefore requested to release the rema ng fund of Rs Lakhs approved under the scheme. Yours faithfully, (Shri.. Bhat) State ssion Director Goa Rashtriya Madhyamik Shiksha Abhiyan

2 311, Kamat Towers, Patto, Vernekar & C o. Panjim Goa Tel.: yatishvernekar@yahoo.com CHARTERED ACCOUNTANTS Auditor's Report To, The State Project Director Goa Rashtriya Madhyamik Shiksha Abhiyan 2 nd Floor, Directorate of Education Porvorim -Goa We have audited the attached Balance Sheet of Goa Rashtriya Madhyamik Shiksha Abhiyan, as at 31st March 2014 and also the Income & Expenditure Account and Receipt & Payment Account for the year ended on that date, annexed thereto. These financial statements are the responsibility of the Concern's Management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the auditing standards 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 material misstatement. 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 the management, as well as evaluating the overall financial statements presentation. We believe that our audit provides a reasonable basis for our opinion. We further report that: 1 I. We have obtained all the information and explanations, which to the best of our knowledge and belief were necessary for the purpose of our audit. II. In our opinion, proper books of accounts as necessary have been kept by the State Project Office so far as appears from our examination of those books.

3 III. The Balance sheet and income & Expenditure dealt with in this report are in agreement with the books of accounts. IV. In our opinion and to the best of our information and according to the explanations given to us, the said accounts give the information required so as to give a true and fair view in conformity with the accounting principles generally accepted in India. a) In the case of the Consolidated Balance Sheet of the state of affairs of GRMSA as at 31st March 2014, and b) In the case of the Consolidated Income and Expenditure Account of the Nil Surplus/Deficit of GRMSA for the accounting year ending on 31st March, c) In the case of Consolidated Receipt & Payment Account of the income of GRMSA for the year ending on 3 1 st March For Vernekar & Co. Chartered Accountants Place: Panaji - Goa Firm Reg. No W iatish 4 Date: s1 Shridhar Alias Yatish GP Vernekar Proprietor Membership No

4 311, Kamat Towers, Patto, Vernekar & Co. Panjim Goa Tel.: CHARTERED ACCOUNTANTS STATE PROJECT OFFICE GOA RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA) PROCUREMENT AUDIT CERTIFICATE This is to certify that we have gone through the procurement procedure use for the state for RMSA and based on the audit of the records for the Financial Year for Goa Rashtriya Madhyamik Abhiyan, and inputs from the Districts audit reports, we are generally satisfied with the procurement procedure adopted by RMSA Goa prescribed in the manual of financial management & procurement under RMSA/ state procurement rule has been followed. S.No. Details Deviations Amount Involved (Declare as Mis-procurement) NIL NIL NIL For Vernekar & Co. Chartered Accountants Firm reg. No W Shridhar Alias Yatish G. P. Vernekar Proprietor Membership No Dated: 1 1 -a, Place: Pa na - o cq

5 Goa Rashtriya Madhyamik Shiksha Abhiyan 2nd Floor, Directorate of Education Balance sheet as at AmountAmountAsss) Liabilities Amount (Rs) AssetsAmut(s General Fund Fixed Assets (Annexure "D") Unutilised Grants Add: Additions during the year Less : Subsidy from Govt Current Assets, Loans and Advances Loans & Advances (As per Annexure "B") Cash & Bank Balances (As per Annexure "B") Total Total As per our report of even date attached For Vernekar & Co. Chartered Accountants Firm Registration No W aish a Shridhar Alias Yatish G. P. Vernekar State Mission Directo SA) Sll Diredor (RUSA) Proprietor M.No S R Sanik Shi M A Place: Panaji - Goa Date :

6 Goa Rashtriya Madhyamik Shiksha Abhiyan 2nd Floor, Directorate of Education Consolidated Receipts & Payments A count for the year ending Receipt Amount (Rs) Payment Amount (Rs) To Opening Balance including unspent balances lying with By Non-Recurring Expenses SMDC's(Annexure "A") Civil Works Grants Received from Govt of India (Toilet Block and Drinking Water) Non- Recurring 0.00 Recurring By Recurring Expense Preparatory Fund MMER Expenses (Annexure C) School Annual Grant Grants Received from State Govt. Minor Repairs Non- Recurring 0.00 Operation Raksha Recurring Training Preparatory Fund Lab Assistant Salary Counselors Salary Other Income Sports Material Bank Interest & Other Receipts SMDC Workshop Preparatory Expenses Software Travelling & Conveyance By Closing Balance including unspent balances lying with SMDC's (Annexure "B") Total Total As per our report of even date attached For Vernekar & Co. Chartered Accountants Firm Registration No Shridhar Alias Yatish G. P. Vernekar State Missio irector (RMSA) Proprietor g istlon Director (RMSA) M.No SW ILl Place: Panaji - Goa Date: Mh -1I

7 Goa Rashtriya Madhyamik Shiksha Abhiyan 2nd Floor, Directorate of Education Consolidated income & Ex enditure Account for the year ending Aon s Ex enditurea nt (Rs) Income Amount8R76 Uuiie rnso rvosya Recurring Expenses MMER Expenses (Annexure C)65190GrnsRcieFomov.fIda Operationmoun Rs)a School Annual Grant eurn Grants Received From SaGovt. ni Minor Repairs1883.0NnRcrig Operation CounsEelos Raksha Alary ur Non4Recurrin F6455i ecursrin rin Trave lln & a Conveyancecu io R n R ecerringipts( MDCs) As rGrantrtRecfvevenrdatetattachet Travllig & onvyane Lss:Unuilisd gant t Propietunual o FixedDAssets Ttl Toa As per our report of even date attached SMDC Workshop For Vernekar & Co. Chartered Accountants Firm Registration No WM Nts ission Director (RSA M.No &, a i ahai M M W 0. Shridhar Ai atish G. P. Vernekar Offd Acrt state Missio irector (RMSA) Propretorst Place : Panaj i - GoaGO Date :

8 Goa Rashtriya Madhyamik Shiksha Abhiyan 2nd Floor, Directorate of Education Consolidated (Recurring) Income & Expenditure Account for the year ending Expenditure Amount (Rs) Income Amount (Rs) Recurring Expenses Unutilised Grants of Previous Year MMER Expenses (Annexure C) Grants Received From Govt. of India School Annual Grant Grants Received From State Govt Minor Repairs Bank Interest & Other Receipts Operation Raksha Training Less: Unutilised grant Lab Assistant Salary Counselors Salary Sports Material SMDC Workshop Excess of Income over Expenditure 0.00 Total Total As per our report of even date attached For Vernekar&Co. Chartered Accountants Firm Registration No W as 55 6 Shridhar Alias Yatish G. P. Vernekar State Mission Directo MSA) Proprietor M.No Ooh n(& 7. Place : Panaji - Goa Date : Ras"& r %kb

9 Goa Rashtriya Madhyamik Shiksha Abhiyan 2nd Floor, Directorate of Education Consolidated (Non Recurring) Income & Expenditure Account for the year ending Expenditure Amount (Rs) Income Amount (Rs) Civil Works Unutilised Grants of Previous Year Excess of Income over Expenditure 0.00 Grants Received From Govt. of India 0.00 Grants Received From State Govt Less: Unutilised grant Total _ Total As per our report of even date attached For Vernekar & Co. Chartered Accountants. Firm Registration No W, Natish ''1Acr* Shridhar Alias Yatish G. P. Vemekar State Mission Dir or (RMSA) Proprietor M1 on Direcor (RMSA) M.No R &ahyamiksh"mabww- Place: Panaji - Goa Date :

10 Goa Rashtriya Madhyamik Shiksha Abhiyan 2nd Floor, Directorate of Education Consolidated (Preparatory Fund) Income & Expenditure Account for the year ending Expenditure Amount (Rs) Income Amount (Rs) Fixed Assets (Annexure "D") Unutilised Grants of Previous Year Travelling and Conveyance Grants Received From Govt. of India 0.00 Excess of Income over Expenditure 0.00 Grants Received From State Govt ,Less: Unutilised grant Total Total As per our report of even date attached For Vernekar & Co. Chartered Accountants Firm Registration No W ztish G. p Shridhar Alias Yatish G. P. Vernekar State Mission Dir to SA) Proprietor Place: Panaji - Goa Date: M.No bb ffiss" OkeCtof JRUSA) S4yM osrashtrya ahyamik Shiksa Abblyan.

11 Goa Rashtriya Madhyamik Shiksha Abhiyan 2nd Floor, Directorate of Education Annexure "A" Bank Balance and Advances on 1st April 2013 Particulars Bank Bainace at SPO Bank Balance at SMDC's Total Non- Recurring Recurring Preparatory Total 'atish M. "a. N.-V

12 Goa Rashtriya Madhyamik Shiksha Abhiyan 2nd Floor, Directorate of Education Annexure "B" Bank Balance and Advances as on 31st March 2014 Particulars Bank Balance at SPO Bank Balance at SMDC's Loan to IEDSS Scheme Advances to SCERT Total Non- Recurring Recurring Preparatory Total ~ 4 ts hg 40. / Z-

13 Annexure"C" : MMER Expenses Goa Rashtriya Madhyamik Shiksha Abhiyan 2nd Floor, Directorate of Education Particulars Amount(Rs) Honorarium Staff Postage Expenses Refreshment Expenses Telephone Charges Sitting Charges Salary Printing & Stationery Advertisement Exps Office Expenses Transport Expenses Bank Charges Meeting Expenses Misc. Expenses Total I atsh Q

14 Goa Rashtriya Madhyamik Shiksha Abhiyan 2nd Floor, Directorate of Education Annexure "D": Fixed Assets Particulars Balance as on Addition during the year Balance as on Computer Printers Pendrives Scanners Sound System Sony Handycam Projectors Software Civil Works Total ?,W; IA qpm q'4,

15 311, Kamat Towers, Patto, Panjim Goa Tel.: V Ko. & yatishvemekar@yahoo.com CHARTERED ACCOUNTANTS Goa Rashtriya Madhyamik shiksta Abhlyun Utilization Certificate for Grant-In-Aid Revenue (Recurring) For The Year Ended 31st March 2014 Sr. No. Sanction Letter No. and Date Amount 1 Opening Balance as on Ist April Grant From Govt. of India No. F. 4-1/2013-RMSA-II(SC) Dated ,18, No. F. 4-1/2013-RMSA-II(Gen) Dated ,02,12, Total (Govt. of India) 1,04,30, Grant From State Govt. Letter No. DE/Accts/SSA/1/ /3866 Dated 1st Nov ,00, Total (State Govt.) 40,00, Sub Total (Govt. of India & State Govt.) (2+3) 1,44,30, Bank Interest & Other Income 16,75, Grand Total (Total Funds Available) (1+4+5) 3,02,69, Actual Expenditure 1,89,85, Closing Balance with Advances as on 31st March 2014(6-7) 1,12,83, Certified that out of Rs. 1,44,30,000.00/- of Grant-in-aid Sanctioned during the year in favor of Goa Rashtriya Madhyamik Shiksha Abhiyan vide Ministry of Human Resource Development of School Education & Literacy and State Govt. vide letter no. noted against each grant and Rs. 16,75,845.09/- on account of interest and other incomes earned during the period It April 2013 to 3 1 st March 2014 and Rs /- on account of unspent balance of previous year, a sum of Rs. 1,89,85,640.13/- has been utilized for the purpose for which it was sanctioned and that the balance of Rs. 1,12,83,722.72/- remains unutilized at the end of the year which will be adjusted towards the grant-in-aid payable during the year It is also certified that out of Rs. 1,12,83,722.72/- shown as unutilized accounts for an amount of Rs. 96,87,900.62/- is yet to be received from SMDCs and Rs. 6,55,044.00/- are yet to be received from SCERT and IEDSS and rest amounting to Rs.9,40,778.10/- is lying with SPO Goa which has been allowed to be carried forward.,,j,uh

16 I Certified that I have satisfied myself that the conditions on which the grants 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. StMA SMWS~M (R ror Vernekar & Co. Charterr d 1ufl.ft FK W Shridhr a/, r:h,.p.vernekar Proi)riet..,

17 Vernekar & Co. 311, Kamat Towers, Pafto, Panjim Goa Tel.: CHARTERED ACCOUNTANTS Goa Rashtriya Madhyamik Shiksha Abi3yan Utilization Certificate for Grant-In-Aid Capital (Non Recurring) For The Year Ended 31st March 2014 Sr. No. Sanction Letter No. and Date Amount 1 Opening Balance as on 1st April ,30,20, Grants (Govt. of India) Grants (State Govt.) Sub Total (Govt. of India & State Govt.) (2+3) Bank Interest & Other Income Grand Total (Total Funds Available) (1+4+5) 3,30,20, Actual Expenditure 6,51, Closing Balance with Advances as on 31st March 2014 (6-7) 3,23,69, Certified that out of Rs. NIL of Grant-in-aid Sanctioned during the year in favor of Goa Rashtriya Madhyamik Shiksha Abhiyan vide Ministry of Human Resource Development of School Education &Literacy and State Govt. vide letter no. noted against each grant and Rs. NIL on account of interest and other incomes earned during the period 1 st April 2013 to 3 1 St March 2014 and Rs. 3,30,20,939.00/- on account of unspent balance of previous year, a sum of Rs. 6,51,574.00/- has been utilized for the purpose for which it was sanctioned and that the balance of Rs. 3,23,69,365.00/- remains unutilized at the end of the year which will be adjusted towards the grant-in-aid payable during the year It is also certified that out of Rs. 3,23,69,365.00/-shown as unutilized accounts for an amount of Rs. 16,69,495.00/- is yet to be received from SMDCs and rest amounting to Rs.3,06,99,870.00/- is lying with SPO Goa which has been allowed to be carried forward. Certified that I have satisfied myself that the conditions on which the grants was sanctioned have been duly fulfilled and that I have exercised the following checks to see that the money was actually 1 ize for the purpose for which it was sanctioned. 7 MSA) For Vernekar & Co. %to IS Died R A C harit!d Accountants. R.ashuya adhyamf ShWOsh Abl F. N 28776W atish G.P.Vernekar Shridhar a/ Proprietor - M. No

18 311, Kamat Towers, Patto, Panjim Goa Tel.: Vernekar & Co. CHARTERED ACCOUNTANTS Goa Rashtriya Madhyamik Shiksha Abhlyan Utilization Certificate for Grant-In-Aid (Preparatory) For The Year Ended 31st March 2014 Sr. No. Sanction Letter No. and Date Amount 1 Opening Balance as on 1st April ,95, Grants (Govt. of India) Grants (State Govt.) Sub Total (Govt. of India & State Govt.) (2+3) Bank Interest & Other Income Grand Total (Total Funds Available) (1+4+5) 3,95, Actual Expenditure 2,98, Closing Balance with Advances as on 31st March 2014 (6-7) 96, Certified that out of Rs. NIL of Grant-in-aid Sanctioned during the year in favor of Goa Rashtriya Madhyamik Shiksha Abhiyan vide Ministry of Human Resource Development of School Education & Literacy and State Govt. vide letter no. noted against each grant and RS. NILon account of interest and other incomes earned during the period 1st April 2013 to 3 1st March 2014 and Rs. 3,95, /-on account of unspent balance of previous year, a sum of Rs. 2,98,990.00/- has been utilized for the purpose for which it was sanctioned and that the balance of Rs. 96,552.00/- remains unutilized at the end of the year which will be adjusted towards the grant-in-aid payable during the year Certified that I have satisfied myself that the conditions on which the grants was sanctioned have been du u illed and that I have exercised the following checks to see that the money was actua utilize for the purpose for which it was sanctioned. For Vernekar & Co. tate misslon trtor 5mA) Chartfe Acountants Soa Raltriya Mai yamikhaabblye F W Shridhar a'syatish G.P.Vernekar Proprietor - M. No

19 Consolidated Annual Financial Statement Year Ending Source & Application RMSA Opening balance 1 Cash in hand 2 Cash in Bank Recurring a) Balance at SPO b) Balance at DPOs/SMDCs Non- Recurring a) Balance at SPO MDCs Source (Receipt) r b) Balance at DPOs/S 7 Funds received from Government of India ,Funds received from State Government Interest & Other receipts S.No Application (Expenditure) Approed Expe20liture S00 in0/ AWNP&B incurrd Pre ab te nd VxceS_S including spill Non-Recurring 1 Civil Work including furniture and major repairs) Strenthenial trining Schools f Trinn o MserReorc Proa Recurring 3 MIER Annual School Grant Minor Repair Lab Attendents In-service Training of Teachers In-service Training of HM In-service Training of SM4DC Members Traning of Master Resource Person Life Skills Programs for teachers for Five days Excourio/ Study Tour for STuenthes (Within State) E x r ou / S t u d y T o u r f o r S t u e a c es ( W i t h i n S t a t e ) Karate/ martial training of students Book Fair at district Level Science Kits ASports Material Salary for RP\Counselors Training of Counselors Preparatory Fund Closinrg Balance 1 Cash in hand 2 Cash in Bank Recurring a) Balance at SPO b) Balance at DPOs/SM4DCs c) Loan to IEDSS d) Advances at SCERT Non-Recurring )Balance at SPO / b) Balance at DPOs/SNMCs / Preparatory Fund /

20 Goa Rashtriya Madhyamik Shiksha Abhiyan Porvorim- Goa Reconciliation Statement 1-Apr-2013 to 31-Mar-2014 Particulars Amount (Rs.) Balance as per Book Add: Cheques issued but not cleared Balance as per Bank ~

21 Inclusive Education For Disabled At Secondary Stage (IEDSS) Goa Rashtriya Madhyamik Shiksha Abhiyan 2nd Floor, Directorate of Education Statement of Funds Received and Expenditure for the year ending 31st March 2014 Particulars Amount (Rs) Recepits Loan from RMSA Interest Funds Utilized Recurring MMER Expenses In Service Training for Existing General Teachers Orientation of Principals Training to Special Education Teacher Unspent Balance Note: Since Grants were not received from Govt. of India for IEDSS Scheme, Funds are transferred from RMSA Scheme DSS Scheme and expenditure is made therefrom. ~g* Dt.cor(RIUSA) 'f atish 0S adhyu Wk*IkM AWiYMfl GOA ~M. No #, A,

22 Consolidated Annual Financial Statement Year Ending Source & Application IEDSS Opening balance 1 Cash in hand 2 Cash in Bank Recurring a) Balance at SPO 0.00 Non- Recurring a) Balance at SPO Source (Receipt) 1 Loan from RMSA NRecurring 2 Salary of 4 New Special Education Teachers Students O ted activities In-service Training of existing general teachers Training to Special Education Teachers Orientation of Principals, Educational administrators MMER Closin g Balance 1 Cash in handspi 2 Cash in Bank on-recurring tdntre tedatte S ss rect R3S nsevcetango eistring geal tehers G) a) Balance at SPO Non-Recurring a) Balance at SPO