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RAJIV JINDAL & ASSOCIATES'c H ART ERE D Ace 0 U N TAN T S

9/1, Rajpur Road,Opp. Abner Petrol Pump,Dehra Dun - 248001 (Uttarakhand)

Tel:0135-2659064,6450721E-mail: [email protected]

STATE PROJECT OFFICE

GIRLS HOSTEL PROJECT. RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA)

UTTARAKHAND SABHI KE LIYE MADHYAMIK SOCIETY

UTILIZATION CERTIFICATE FOR GRANT-IN-AID

FOR THE YEAR ENDED 31sT MARCH-2012

S.No Sanction Letter No. and Date Amount

1 Opening Balance as on 1st April, 2011 12,718.38Grant From Govt. of India

2. F.No.3-23/2009-Desk(GH) dated 2nd Nov. 2011 28,23,000.00

TOTAL(Govt. of India) 28,23,000.00

Grant From State Govt.3. 1/24186-92/5k(01)(01)/2011-12 dated 12th July, 2011 36,00,500.00

TOT AL(Govt. of Uttarakhand) 36,00,500.00

SUB-TOTAL (Govt. of India & State Govt.] 64,23,500.00

4. Bank Interest & Other Incomes 3,13,878.00

Grand Total (Total Fund Available) 67,50,096.38

5. Actual Expenditure 33,29,758.50

Closing Balance with KGBVs as on 31st March, 2012 34,20,337.88

Certified that out of Rs. 64,23,500.00/- of Grant-in-aid sanctioned during the

year2011-2012 in favor of Uttarakhand Sabhi Ke Liye Madhyamik Shiksha Society from

Govt. of India & Govt. of Uttarakhand for construction and running of girls hostel for

student of secondary and higher secondary schools implemented under Rashtriya

Madhyarnik Shiksha Abhiyan (RMSA) vide letter No. noted against each grant and Rs.

3,13,878.00/- on account of Interest & Other incomes earned during the period t=

RAJIV JINDAL & ASSOCIATES'c H ART ERE D Ace 0 U N TAN T S

9/1, Rajpur Road, Opp. Abner Petrol Pump,Dehra Dun - 248 001 (Uttarakhand)


April 2011 to 31st March 2012 and Rs. 12,718.38/- on account of opening balance, a

sum of Rs. 33,29,758.50/- has been utilized for the purpose for which it was

sanctioned and that the balance of Rs. 34,20,337.88/- remains unutilized at the end of

the year which will be adjusted towards the grant-in-aid payable during the year 2012-2013.

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.

Kind of checks exercised

Audited Statement of accounts (copy enclosed).

Date: _

Annexure "A"

Detail of funds lying with implementing Units/agencies:-

Sr. No. Particulars Amounta) Bank Balance with spa Nillb) Bank Balance at KGBVs 34,20,337.88

TOTAL 34,20,337.88

RAJIV JINDAL & ASSOCIATES,CHARTERED ACCOUNTANTS



Auditor's Certificate

We have verified the above statement with the book and records produced before us forour verification and the same has been drawn in accordance therewith.

For RAJIV JINDAL & ASSOCIATES.

CHARTERED ACCOUNTANTS

M.NO-077980

DATED:13th August, 2014

PLACE: DEHRADUN

9/1, Rajpur Road,Opp. Abner Petrol Pump,Dehra Dun - 248001 (Uttarakhandj


RAJIV JINDAL & ASSOCIATES'c H ART ERE 0 ACe 0 U N TAN T S

AUDITOR'S REPORT

To,

The State Project Director,

Uttarakhand Sabhi Ke Liye Madhyamik Shiksha Society,

Rashtriya Madhyamik Shiksha Abhiyan,

Nanur Khera Tapovan Road,

Dehradun,

Uttarakhand.

Dear Members,

We have examined Balance Sheet including Income and Expenditure Account and Receipt

and Payment Account for the year ended 31st march, 2012 i.e. financial year ended 2011-

2012 pertaining to CONSTRUCTION AND RUNNING OF GIRLS HOSTEL FOR STUDENTS

OF SECONDARY AND HIGHER SECONDARY SCHOOLS implemented by UTTARAKHAND

SABHI KE LIYE MADHYAMIK SHIKSHA SOCIETY, NANUR KHERA TAPOVAN ROAD,

DEHRADUN, UTTARAKHAND hereinafter referred to as "The Project". The Balance Sheet

along with Income and Expenditure Account and Receipts and Payment Account as

prepared by the Project is annexed herewith after auditing of the same on the basis of

records and documents submitted by the project.

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

have conducted our audit in accordance with the accounting 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 misstatements. An

audit includes examining on test basis, evidence supporting the amounts and disclosures in

RAJIV JINDAL & ASSOCIATESCHARTERED ACCOUNTANTS

9/1, Rajpur Road, Opp. Abner Petrol Pump,Dehra Dun - 248001 (Uttarakhand)


the financial statements. An audit also includes assessing the accounting principles and

significant estimates made by the management, as well as evaluating the overall financial

statement presentation. We believe that our audit provides a reasonable basis of ouropinion.

We have obtained all the information and explanation, which to the best of our knowledge

and belief were necessary for the purpose of our audit. The financial statements annexed

herewith incorporate the accounts of 19 Girls Hostel as part of the Project.

We report, subject to our notes to accounts and audit observation in Schedule 'N to this

report of even date that:

1. 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.

2. We have audited the books of accounts of 19 Girls Hostel on procurement basis and

ensure the coverage of audit on the test basis.

3. In our opinion, proper books of accounts have been kept by the State Project Office,

so far as appear from the examination of the books of accounts.

4. The statements of accounts deal with this report are in agreement with the books ofaccounts.

S. In our opinion and to the best of our information and according to the explanations

given to us, the said accounts give the information in the manner so required and

give a true and fair view of:

RAJIV JINDAL & ASSOCIATES'c H ART ERE 0 Ace 0 U N TAN T S

9/1, Rajpur Road, Opp, Abner Petrol Pump,Dehra Dun - 248001 (Uttarakhand)


a) In the case of the Consolidated Balance Sheet of the State of Affairs of the above

named Project as at 31St March 2012.

b) In the case of Consolidated Income & Expenditure Account of the income of the

above named Project for the year ended on 31st March 2012.

c) In the case of Consolidated Receipt & Payment Account of the income of the above

named Project for the year ended on 31st March 2012.

DATED: 13th August, 2014PLACE:DEHRADUN




GIRLS HOSTEL PROJECT. RASHTRIYA MADHYAMIKSHIKSHAABHIYAN (RMSA)

UTTARAKHAND SABH! KE LIYE MADHYAMIK SHIKSHA SOCIETY

SCHEDULE-A

General Audit observation for the year ended on 31st March 2012.

1. The Books of accounts maintained on "Cash Based Double Entry Method" not on mercantile

accounting system, which is not as per the accounting standard issued by the Institute of

Chartered Accountants of India.

2. Bank Reconciliation Statement was not prepared by the some of the Girls Hostels on monthly

basis. In some of the cases it was noticed that grant released for the financial year 2011-12

was not properly recorded in the books of accounts.

3. As per the requirement of the manual, Cash Book should be maintained under double column

system i.e. cash & bank column but same has not been maintained. Journal is one of the most

important accounts book for recording the transaction but we observed that the same has

not been made at any level.

4. Stock register of consumable & non consumable articles not maintained/not properly

maintained by the Girls Hostels.

5. During the course of audit Girls Hostel Kaushal, District - Tehri was not presented for audit

and any information regarding to expenditure incurred during the year not provided to us,

hence the entire grant released to Girls Hostel has been shown as unspent balance.


9/1, Rajpur Road,Opp. Abner Petrol Pump,Dehra Dun - 248001 (Uttarakhandl


Specific audit observation

1. During the course of audit of Girls Hostel - Aampata, District- Tehri, it was noticed

that bills of Mis Sunil Typing Center produced before us were completely

unauthenticated and even the date mentioned on those were not as per the order

serial order of the bill book. The details of bills give below.

Date Bill no. Amount17.10.2011 620 2,05213.09.2011 629 36008.08.2011 631 1,800

Further it was noticed that bills of Mis Bhandari Masala Chakki produced before us were

completely unauthenticated and even the date mentioned on those were not as per the

order serial order of the bill book. The details of bills give below.

Date Bill no. Amount01.04.2011 874 71502.07.2011 815 1,22001.07.2011 880 5,34003.08.2011 053 1,05011.09.2011 878 1,15022.10.2011 872 1,180

2. During the course of audit of Girls Hostel- Gangani, District - Uttarkashi, it was

noticed that bills of Mis New Bharat Ram Raturi & Sons Medical Store produced

before us were completely unauthenticated and even the date mentioned on those

were not as per the order serial order of the bill book. The details of bills give

below.




Date Bill no. Amount05.05.2011 1121 200610.12.2011 1122 192910.08.2011 1123 242911.11.2011 1241 198525.10.2011 1242 1208

3. During the course of audit of Girls Hostel- Goverdhanpur, District - Haridwar it was

noticed that the Books of Accounts i.e. cash book and ledger was not maintained

by the KGBV.Even grant release for KGBVunder RMSA was recorded in the books

maintained for KGBVimplementing under Sarva Shiksha Abhiyan.

DATED: 13th August, 2014PLACE:DEHRADUN

STATE PROJECT OFFICE. DEHRADUNGIRLS HOSTEL PROJECT. RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN ( RMSAl

UTTARAKHAND SABHI KE LIYE MADHYAMIK SHIKSHA SOCIETYCONSOLIPATED BALANCE SHEET AS ON 31ST MARCH 2012

I ;,~,,, L1ABILl'tIESI:,\';; :,( AMOUNT'>i~;:: 1:,ioI1M;J'·AMOUNJ'.'; , '1,~, ":l.,~,':;'.,,' ASSETS .",:,c'il:l;."'%~;f~·' ,':.~ ,;AMOUNT " r;, ;;,;,". T.AMOUNT

CAPITAL FUND FIXED ASSHS .

Opening BalanceAdd: Additions during the year

CURRENT ASSETS A~PGENERAL FUNP LQANS & APYANCESUn utilized Grant 3,420,337.88 A) Cash & Bank Balances

11~12~C:auu. ".1" 3.420,337.88B) Loan & Advances.1~l2~rQIIU:.1" .

'."-' ~";'~!'>~TOTAt:(f!lj;c.: ',.,','" . ,:,;1 ~-I. 3,420337.88 '. TOTAL 3,420,337.88

AUDlTQR'S REPORI"As per our separate report of even date annexed"

DATED: 13.08.2014PLACE: DEHRADUN

FOR UTTARAKHAND SABHI KE LIYE SHIKSHA SOCIETY

STAIE PROIECf OFFICE, DEHRADUNGIRLS HOSTEL PROIECf, RASHTRIYA MADHYAMIK SHIKSHA AoHIYAN (RMSA)

UTIARAKHAND SAoHI KE LIYE MADHYAMIK SHIKSHA SOCIETYCONSOLIDATED INCOME ANP EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2012

•".~ 'I, EXPENDITURE "" AMOUNT ; . . "0. T.AMOUNT ··"r"t.'~I,' ·"·'INCOME ",0·', .; ,. AMOUNT T.AMOUNT

B~t;NIlt; t;XPt;tU!ITIlRJ;; BECEPITSFoodtng/Lcdglng 1,779,220.00 Unutllized grant previous year 12,718.38Honorarium 231,085.00 Grant Received From Govt of India 2,823,000.00Watchmen Grant Received From State Govt 3,600,500.00Head Cook Interest .Electricity & Water 43,272.00 interest & other receipts at KGBVs 313,878.00Maintenance 65,183.00 Sub Total 6,750,096.38Medical Care 118,208.00 Less: unutilize grant 3,420,337.88 3,329,758.50Tioletries & Sanitation 497,266.00News Paper, Magzines & SportsMiscellaneous 595,524.50 3,329,758.50

Amount equal to addition of fixedasset trfto Capital Fund

, ''';~':;;JOTAL~ , 1,1:",. "<::"~':I '1l~"~!~3,329750,50 I,"., :<:··TOTAL ,·....,_"'"r.'+., .;....I~,""3,329 750.50

AUDITOR'S REPORT"As per OUI' separate report of even date annexed"


FOR UTTARAKHAND SABHI KE LIVE SHIKSHA SOCIETV

STATE PROJECT OFFICE, DEHRADUNGIRLS HOSTEL PROJECT, RASHTRJYA MADHYAMIKSHJKSHA ASHIYAN ( RMSA)

UTIARAKHAND SASHJ KE LIYE MADHYAMIK SHIKSHA SOCIETYCONSOLIDATED RECEIPT AND PAYMENT ACCOUNT FOR THE YEAR ENDED 31st MARCH-ZOn

aECEI~';.'. ,:- ,;,,' If,f.: AMOUNT<!'\'?,': ;;mfJ'I'.AMOUNT ,U1' >, :;'-;''' '..' PAYMENT I,,;,,- AMOUNT: ,'f"> . T.AMOUNT

QfJ:;~Ifl!G UALA~!;t; 1fl!!;LI1I2I~!;i LQA~ &

AI!¥ANCt;SRJ:;YJ:;NUEJ:;XPENI2ITI1RJ:;

A~ 12e.( gu.a~y.a:. ".1" 12,718.38 iJSll.r.r.QUIIUllre_"Q"Foodlng/Lodging 1,779,220,00

RECEflIS Honorarium 231,085,00Grant Received From GOVl oflndia 2.823.000,00 Watchmen .Grant Received From State Govt 3.600.500,00 Head CookInterest Electricity & Water 43,272.00Interest & other receipts at KGBVs 313.878.00 6.737.378.00 Maintenance 65.183,00f!s.ller annexua: -,- Medical Care 118,208,00

Tioletries & Sanitation 497.266,00News Paper, Magzlnes & SportsMiscellaneous 595.524.50 3.329.758.50

CLQSING IlA!.A~CE INCLI1[!ING LQA~ &,ADVANCESCash & Bank Balances 3,420,337,88As Iler annexure -A·

'~~' ·TOTAL!\~';' " "<t!",:(,':':;""9(i' :~'.;",,! 6 750,096.38 _, TOTAL' "'" 6.750.096.38

AUI2ITQR'S REPQRT"As per our separate report of even date annexed"


FOR UTIARAKHAND SABHI KE lIYE SHIKSHA SOCIETY

~~~~~~~fulffl~

4oEtlq;"'I

ANNEXURE"A" OF BALANCES

li~~J . ,~' ';':~~~~::. '" "r

I~ .halance as on balance as onKGBV I,·11.-. ,.". ;,,': i .:.' 31.03.12 01.04.2011

Chagethigoan 154,541.00 671.00Korba 126,901.00 500.00Tyuni 36,000.00 -Harjoli [att 280,744.00 1,000.00Bajuheri 257,411.00 -Akbarpur 258,875.00 6,502.00Ranimajra 49,423.00 1,000.00Badiwala 36,338.00 -Govardhanpur 36,338.00 -Rautu ki beli 34,623.38 599.38Raunsal 97,920.00 -Aampata 164,861.00 1,174.00Sujadgoan 36,000.00 -

Kaushal 525,800.00 -Bajpur 127,025.50 -Gangani 548,645.00 500.00Dhanpur 235,089.00 -Kandiyalgoan 185,091.00 271.00Kharsari 228,712.00 501.00State Project Office - -Advances to Irrigation Department - -

TOTAL' :" ~I'.

....3,420,337,88 "1;1> .. 12,718.38'.l<. .1 -

Annexure "8" or recurring expenses activity wise

Harldwar USN_gar Almora Utbrkashl D.Dun Tehrl Total

Fooding/Lodging 426.425.00 23.340.00 64.023.00 788.932.00 159.298.00 317.202.00 1.779.220.00Honorarium 39.750.00 12.500.00 8.300.00 92.425.00 32.110.00 46.000.00 231.085.00WatchmenHead CookElectridty & Water 25.544.00 17.728.00 43.272.00Maintenance 21.300.00 34.883.00 9.000.00 65.183.00Medical care 38.405.00 2.509.00 4.096.00 44.648.00 3.800.00 24.750.00 118.208.00Tioletrles & Sanitation 101.220.00 9.391.00 29.211.00 205.345.00 54.000.00 98.099.00 497.266.00News Paper. Magzines &SportsMiscellaneous 197.137.00 17.734.50 26.147.00 197.931.00 56.000.00 100.575.00 595.524.50

TOTAL 849781.00 65474.50 131777.00 1381,892.00 305208.00 595626.00 3329,758.50

ANNEXURE·C Details Fund transfer from state project office and Interest received at SPO & KCUVs

Fund received Intt&Other Intt&Other Total. PartlcHlars Receipts at SPO ,j Receipts at KGBVs

IRRIGATIONDEPARTMENTKG8VChlniyallsaur 551.200.00 4.300.00 555,500.00KGBVPurola 358.200.00 2,488.00 360.688.00KGBVGangan: 637.700.00 269.378.00 907.078.00KGBVKharsarl 751.500.00 3.391.00 754,891.00KGBVRaunsal 323.600.00 1.676.00 325.276.00KGDVKaushal 525.800.00 525.800.00KGBVAampal3 499.300.00 2.877.00 502.177.00KGBVSuiargoan 36.000.00 36.000.00KGDVRautu KIDell 63.300.00 504.00 63.804.00KGBVBaiuheri 482.000.00 3.757.00 485.757.00KGBVBadiwala 36.000.00 338.00 36.338.00KGBVGovardhanpur 36.000.00 338.00 36.33ROOKGBVHarjoll latt 551.200.00 3.712.00 554.912.00KGBVAkbarpur Udd 551.200.00 12,000.00 563.200.00KGDVRani Malra 80.600.00 3.263.00 83.863.00KGBVTyunl 36.000.00 36.000.00KGBVKorba 427.400.00 4.209.00 431.609.00KGBVChaRethl Goan 284.000.00 1.647.00 285.647.00KGBVBajpur 192.500.00 192.500.00

TOTAl. 6.423,500.00 ' u, :! o:.!I;;'· '313,878.00 6,731,378.00

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