I P.V.S.P. Kumar Associates

Transcription

1 I P.V.S.P. Kumar Associates CHARTERED ACCOUNTANTS CA. P'V.S.P' KUMAR, M.Com., F.C A INDEPENDENT AUDITOR'S REPORT To The Members DYNAMICAL OPERATION FOR SOCIAL TRANSFORMATION (DOST) Senapati Street, NABARANGPUR ODISHA Report on Financial Statements We have audited the accompanying financial statements of DYNAMICALOPERATION FOR SOCIALTRANSFORMATION,of Nabarangpur, Odisha, which comprise the Balance Sheet as at 31 st March 2015,lncome and Expenditure Account for the year then ended, and a summary of significant accounting policies and other explanatory information. Management's Responsibility for the Financial Statements: Management is responsible for the preparation of these financial statements. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation of the financial statements that are free from material misstatement, whether due to fraud or error. Auditor's responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. 1 # /2, Sesha Sai Nilayam, Old Post Office Lane,Akkayyapalem, VISAKHAPATNAM Ph : , ca.kumar@icai.org

2 P.V.S.P. Kumar Associates CHARTERED ACCOUNTANTS CA. P'V.S.P' KUMAR, M.Com, A An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Company's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion and to the best of our information and according to the explanations given to us, subject to the comments given in the annexure to the financial statements give a true and fair view in conformity with the accounting principles generally accepted in India: (a) in the case of the Balance Sheet, of the state of affairs of the Society as at March 31,2015; (b) in the case of the Income and Expenditure Account, of the deficit for the year ended on that date; and Date: 22 nd August 2015 Place: Nabarangpur For P.V.S.P. Kumar Associates Chartered Accountants P.V.S.P. Kumar; F.C.A Proprietor 2 # /2, Sesha Sai Nilayam, Old Post Office'Lane. Akkayyapalem, VISAKHAPATNAM Ph : , ca.kumar@icai.org

3 DYNAMICALOPERATION FOR SOCIALTRANSFORMATION(DOST) Senapati Street, Nabarangpur (Odisha), INDIA Consolidated Receipts and Payments account for the year ending 31st March, 2015 RECEIPTS To Opening Balance Cash in Hand 9, , , Cash at Bank 10, , , To Grant from Misereor/KEZ, Germany 14,01, ,01, To DOST Self SUlWorting Units Agricultural Land 92, , Membership Contributions prganic Agriculture Shop 1,15, ,15, People Contribution 1,48, ,48, Tractor Service 1,56, ,56, To Vegetable Garden 2,35, ,35, ODISHASTATE GOVT. GRANT: ATMA. RKVY,Nabarangpur Block Development Officer, Nandahandi 9, , Community Health Centre,Dangarbheja DC, Nabarangpur 3, , To Bank Interest PAYMENTS By STAFF COST Salaries 5,88, ,52, ,40, Social Security 58, , , Staff Training 27, , , By OTHER RECURRENTEXPENDITURE Annual General Body Meeting 3, , , Audit Fee 14, , , Diesel for Project Coordinator 23, , , Documentation 14, , , Managing Committee Meetings 5, , , Motorcycle Maintenance 1, , Office Building Rent 16, , , Office Cleaner 4, , , Participatory Quarterly Monitoring at GP Level 31, , , Petrol for Field Workers 23, , , Evaluation Expense 28, , , Repairs and Maintenance of Computer 5, , , Reporting 5, , , Staff library 5, , , Staff Meeting 8, , , Stationery 4, , , Telephone, Postage & Internet 12, , , Vehicle Repairs, Maintenance, Route Tax a lnsurance 27, , , Bank Commission Total Cfd 14,21, ,70, ,92, Total Cfd 9,10, ,23, ,33, ~~. K-GIMraI==N FOR' D~~nnN(DOS'f) SOCIAL'~-''':O. ~pui' nssa

4 ~ - 2- RECEIPTS lc Total bfd 14,21, ,70, ,92, PAYMENTS lc Total bfd 9,10, ,23, ,33, By Strengthening of SHGsand PRJs Exposure Visit for PRJand VDCMembers 21, , , Exposure Visit for SHG 21, , , Half Yearly Meeting of Cluster level Committee 28, , , Half Yearly Meeting of Project level Committee 3, , , Preparation of Prospective Development Plan 4, , , SOCialAudit Camp on MGNREGS 16, , , Training to PRJMembers 20, , , Training to SHGMembers 65, , , Training to VDCleaders in Vill. Development Plan. 31, , , Training to VDCMembers 40, , , Trng. to SHGleaders in Writing Records & Account 38, , By AGRJCUlTURAl MEASURES 56, Annual Agricultural seeds Exhibition 41, , Exposer programme for Farmers 64, , , Meeting of Knowledgeable Farmers 1,17, , , , Training of Farmers in Sustainable Agricultural Practice 29, , , Tr. to Farmers in Pre. of Vermi-Comp. / Vermi-wash 14, , , Tr. to Farmers on Line Sowing of Seeds 20, , , Tr. to Farmers on SRIMethod of Paddy CuI. 10, , , Tr. to Farm. in Pre. of Nat. Pesticide! Pot-Manure 8, By 3, , Odisha State Government Programme Child labour survey 3, , Social Audit 7, , By Closing Balance Cash in Hand Cash at Bank , , , , , As per our report of even date annexed Total 14,21, ,70, ,92, Total 14,21, ,70, ,92,292.73

5 " DYNAMICALOPERATION FOR SOCIALTRANSFORMATION(DOST) Senapati Street, Nabarangpur (Odisha), INDIA Consolidated Income and Expenditure Account for the year ending 31st March, 2015 EXPENDITURE INCOME To Staff Cost Salaries Social Security Staff Training To Other Recurrent Expenditure Annual General Body Meeting Audit Fee Diesel for Project Coordinator Documentation Managing Committee Meetings Motorcycle Maintenance Office Building Rent Office Cleaner Participatory Quarterly MonitOring at GP Level Petrol for Field Workers Evaluation Expense Repairs and Maintenance of Computer Reporting Staff Library Staff Meeting Stationery Telephone, Postage 11Internet Vehicle Repairs, Maintenance, Route Tax 11Insurance Bank Commission By Grant from Misereor IKEZ, 5,88, ,52, ,40, Germany 58, , , By DOST Self Supporting 27, , , Agricul tural Land Units Membership Contributions Organic Agriculture Shop 3, , , People Contribution 14, , , Tractor Service 23, , , Vegetable Garden 14, , , By Odisha State Govt. Grant: 5, , , ATMA RKVY,Nabarangpur 1, , Block Development Officer, Nandahandi 16, , , Community Health Centre,Dangarbheja 4, , , DC,Nabarangpur 31, , , , , , By 28, , , Bank Interest 5, , , Excess of Expenditure By over Income 2, , , ,2n.00 rs.ozz.oo 8, , , , , , , , , , , , , ,01, ,01, , , ,15, ,15, ,48, ,48, ,56, ,56, ,35, ,35, , , , , , , , To cfd 9,10, ,23, ,33, To cfd 14,11, ,64, ,75,602.00

6 v - 2- EXPENDITURE lc INCOME To bfd 9,10, ,23, ,33, To bfd 14,11, ,64, ,75, To Strengthening of SHGs and PRls Exposure Visit for PRI and VDC Members 21, , , Exposure Visit for SHG 21, , , Half Yearly Meeting of Cluster Level Committee 28, , , Half Yearly Meeting of Project Level Committee 3, , , Preparation of Prospective Development Plan 4, , , Records & Registers for VDCs & Women SHGs Social Audit Camp on MGNREGS 16, , , Training to PRI Members 20, , , Training to SHG Members 65, , , Training to VDC Leaders in Vilt. Development Plan. 31, , , Training to VDC Members 40, , , Trng. to SHG Leaders in Writing Records & Account 38, , , To Agricultural Measures Annual Agricultural seeds Exhibition 41, , , Annual Subscription for Organic Farming Magazines Exposer programme for Farmers 80, , ,17, Farmer's Field School Meeting of Knowledgeable Farmers 3, , , Mobil Agri-clinic Service Organisation of Traditional Native Seeds Bank Records & Registers for Farmers SHGs (Clubs) Training of Farmers in Sustainable Agricultural Practice 29,n , , Tr. to Farmers in Pre. of Verrni-Cornp. / Vermi-Wash 14, , , Tr. to Farmers on Line Sowing of Seeds 20, , , Tr. to Farmers on SRI Method of Paddy CuI. 10, , , Tr. to Farm. in Pre. of Nat. Pesticide/ Pot-Manure 8, , , To Odisha State Govt. Programme Child Labour Survey Social Audit 3, , , , ,11, ,64, ,75, ,11, ,64, ,75, As per our report of even date annexed Proprietor M.No. : FRN: /.--), 0 g-. V=>lr

7 ,' DYNAMICALOPERATION FOR SOCIAL TRANSFORMATION (DOST) Senapati Street, Nabarangpur (Odisha), INDIA Consolidated Balance Sheet as on 31 st March, 2015 LIABILITIES Capital Account: Capital Fund 14,69, ,72, ,42, Less: Excess of Expenditure over Income 9, , , ,60, ,69, ,29, ASSETS Fixed Assets: Agriculture Training Centre Computer Computer Printer Organic Agricultural Shop Dug Well Farm Shed Furniture Jeep Land & Demonstration Centres Motor Cycles Tractor Closing Balances: Cash in Hand Cash at Bank 2,45, , , , , ,17, ,31, ,48, ,98, , , , , , , , , , ,71, , , ,47, , , , , , , ,20, ,39, ,77, ,69, , , ,60, ,69, ,29, ,60, ,69, ,29, As per our report of even date annexed For P V;:, r urnar Associates Chartered Accountants _-.. ~~ Proprietor M.No. : FRN: S r-?--?--~o~,7/0 (.)