u.p.. eblf cation for all proflct (3cxh ^ finr fitw...
TRANSCRIPT
U.P.. EBlf CATION FOR ALL PROflCTBOARD
(3cxH ^ finr fitw )
STATE PRniHCT OFFTrKVidya Bhawan, Nishatganj, Lucknow
snto
■ fiTOT 3l1?R[R
FINANCIAL STATEMENTSOF
SARVA SIKSHA ABHIYAN (UTTAR PRADESH]
F.Y. 2016-17
(WITH AUDITORS' REPORT & MANAGEMENT LETTER)
LEADAIIDTTnRS
D. S. SHUKLA & CO.CHARTERED ACCOUNTANTS
: Head offirp;
G.F.-2, Ekta Apartmentl25Chandralok, Aliganj Lucknow - 226024(TeJ]: [0522] 4236996 [E]: [email protected]
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D.S.SHUKLA & CO,CHARTERED ACCOUNTANTS
U.P.EDUCATION FOR ALL PROJECT BOARDSTATE PROJECT OFFICE
Vidya Bhawan, Nishatganj, Lucknow (U.P.)For the Financial Year 2016-17
Lucknow
Gorakhpur
TABLE OF CONTENTSSI. No. Contents Page No.
1 Independent Auditor's Report "1-3
2 Report Annexure "A"4-11
3 Report of Districts fAnnexure-O12-75
4 Management Letter to SSA76-79
5 Procurement Report to SSA80-81
6 Summary Budget Analysis fEntire Programme)- FMR-I82
7 Utilization Certificate [ combined : SSA and KGBV183-84
8 Utilization Certificate of SSA,NPEGEL"85-86
. 9 Utilization Certificate f Grant for General and Capital)87-90
10 Statement of Advances of Districts CScheduIe-"A-l")91-92
11 Consolidated Annual Financial Statement93
12 Statement of Expenditure94
13 Balance Sheet .Income & Expenditure, R & Payments A/csf SSA)95-97
14 Details of Fixed Assets CScheduIe-"A",B-l,B-2)98
15 Details of Cash and Bank Balances at AD (Basic),DPO.NPEGELDIET)fSchedule-"C"l
99-100
16 Funds in Transit SSA fScheduIe-"D")101-102
17 Statement of Expenditure (ScheduIe-"E-l,E-2)103-104
18 Statement of Advances of Districts (Schedule-"F")105-106
19 Interest Income (Schedule-"G","H")107
20 .Bank Reconciliation SSA108-116
21 Significant Accounting Policies (Sch-"1")117-118
22 •Independent Audit Report KGBV119-120
23 Auditor's Report KGBV121-122
24 Procurement Report KGBV123-124
25 Utilization Certificate KGBV125
26 Balance Sheet, Income & Expenditure, R &Payment A/C126-128
27 Details of Fixed Assets (Sch-"A")129
28 Details of Cash & Bank Balances at Field level fSch-"B")130-144
29 Details of Expenditure KGBV (Sch-C-1)145
30 Details of Advances at Field level (Sch-C-2)146-159
■ 31 Details of Money in Transit (Annexure-C-3) 16032 Significant Accounting Policy KGBV(Sch-"D") 161-16233 Bank Reconciliation KGBV
163-164
0
&
D.S.SHUKLA & CO.CHARTERED accountants GoShTur
independent AUDITORS' REPORT
To
The State Project DirectorSarva Siksha Abhiyan(U.P. Education for All Project BbardlVidya Bhawan, Nishat GanjLucknow
(hereafter of SARVA SHIKSHA ABHIYANcomprising of 000^0^1^1™^Si Board, LncJwExpenditure and the consolidated Receint & PavmB,.t A,- ? ? consolidated Income andand a summary of significant accounting policies and other e1"pla1afo1'S^iSio1'''
lame of AuditorsM/s D.S. shukia & Co. (Chartered Accountants) [Lead Auditors)M/s Rajeev Nandan & Co. (Chartered Accountants)M/s Hem Sandeep & Co., (Chartered Accountants)M/s Sanjay Kalyani & Co. (Chartered Accountants)M/sBNPSY & Associates [Chartered Accountants)M/s Singh Agarwal & Associates [ Chartered Accountants)
Management Responsibility for the Consolidated Financial Statement
iTr.i -I"»- .»d
0 fraud or error. This responsibility also includes the maintenance of adequate accounting records forsafeguarding of the assets of the Society and for preventing and detecting TSs and o h.rregularit.es; selection and application of appropriate accounting policies; maWngTudgints andestimates that are reasonable and prudent; and design, implementation and mainteniHSlL
«r— — t \c.^N\Chandralok Colony, Aliganj, Lucknowi, Eniall: [email protected] 'i ^ /■
U'..—\ S,;,.-.
SLNO. Name of Auditors1.
2.
3.
4.
5.
6.
Head Office: GF-2, Ekta Apartment, 125-Phone & Fax : 0522-4236996
. D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS Gorakh^ur
■ . completenes.' of the
Auditors' Responsihility
" 'HT '"""I mt.™,,!. bBKl o„ ,„ra.„„.d A.«r« «: r. " r""' »' "■• «'«™ .b,«wb.h„ *-»-»«•
SppHi^^ SS~==SS=;appropriateness of accounting policies used and the reasonableness of the accounting estimates Ldei;«»r.r - -'""™ •" ~ «•—«=—
Opinion '
In 0"r opin^n and to the best of cur information and according to the explanations given to us theconsolidated financial statements, subject to -Gther Matters' mentioned in para beiow give a true'and
' "7 ff " principles generally accepted in india of the consolidated7n ol df d'T Expenditure over income as perConsoi dated Income and Expenditure Account for the year ended on that date and the consoIidaLReceipts and Paionents for the year ended on that date.
• /
Other Matters
1. Other matters comprising of detailed audit comments vide Annexure 'A', procurement auditreport management letter and Utilization certificate, notes on accounts forming integrahpart ofaccounts are attached to this Report. Our opinion is not qualified in resnprt nf"y*-es on accounts forming intesrahaccounts are attached to this Report. Our opinion is not qualified in respect of this-JnSerlr^ -
0'" 0^' 'TS^ce: GF-2, Ekta Apartment, ^andralokColony, Aliga^uilid^^
Phone & Fax. 0522-4236996, Email: [email protected]
D.S.SHUKLA & CO. , ̂CHARTERED ACCOUNTANTS • '
Opinion on the a c unts of afl' aM dS »'offices. Complete,etaasotsm^^^ u™'""Disn-ictAuditReportssph.ittedtotheStatePto,ect«T
BEport onother i.Ec.Ar. /tN'ri pfeuLATORv PEniiiPBMFMTc
T^^s^n^^qnirentent of reporting on .Qthen Legal and Reguidtoty Reguinentents' in.the.case of
FDrp.S.ShuWa&Co.Chartered Accountants
tj000773C
Date: 26.10.2017 r77/^—^Place: LucknoW , (CA. Gaurav Gup^)^^ ..
C
Partner /«/
NvlcS
M.NO.40S243 n J. Li
Lead Auditors \ s
I
Head Office: GF-2, Ekta
Phone & Fax . 0522-4236996, Email: [email protected]
I
s
D.S.SHUKLA & CO.'CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
(Referred
ANNEXURK-M"
SARVA -SHIKSHA ARHTVam fccAl
an
observattons of atthtt .
r;rrsL-vrs -r :r i- =~.
■ Jr="S.T;; 2
JaraSh" observations are gi^en in the following
2. GRANT RECEIVED FROM CENTRAL GOVERNMENT AND STATF rm/cDMnjcMT'(AGREED SHARE FOR FY 2016-17- 60:40 RESpSeL^ GOVERNMENT
For implementation of the project, SPQ. has received grants from Government of India and
Lm foo i?5oTot ffom Golft'"' 984.00 including"arexlsteteachers
receryed a sum of Rs 14454,66,90,484.00 towards SSA project of wh ch the Centra, Government has released to.U.P. Government Treasury a km of Rs 5054 33 99 680 00
excess paid by the GoUP to the Society. Thus the GoUP h'a<; naid •«<:Rs.9400 32,90,803.00 for the F.Y 2016-17. Further in the F.Y. 2016-17 the SIS has
SS:LVrdafe?08ifi016 SSA|,^StheHe^TBffice: 6F.2, Ekta
Phone & Fax: 0522-4236996, Email: dsshul<[email protected] '■ kA
® , ■ A;:
D.S.SHUKLA & CO. , ^CHARTERED ACCOUNTANTS Go^^r
3. delay IN TRANFER OF FUNDS
. ■ that the transfer of ftlndrfrom DPOs'to"u^^^ observed at many instancesa month time] and there are consiLr/ht a1i much.more time (more than
. observed that the Fund transfer from SPG leveirDPOWrh°ara]rtT^'''''-H' ''K"time. In our view the StatP considerab etime lag be J^en to reduce theSub DPO level to reduce the time lav ̂ ^'so instruct the DPO and,and accounting of fund at the DPO and sub DistrictleveT """^^tion
4. SIXTH PAY COMMISSION- ■ - -
Itiisslissabe large but in the absence of scales as prpS^pt cTm^ "
fbnds to BRCs, NPRCs and SMCs are transferred by DPOs and'
S que rn7witrbtrar' bai t'o 2m thecneque along with bank advice is given is supposed to transfer the funds in annronriatP
oroTsWct'the leS bank ̂ variouTbanfaBRC's NPR?s and sics hfvp"ttr ' """"r' secondary banks in which therr^nl A I fheir accounts. It was found that in some cases, funds dre nottransferred and credited m normal time into bank account of NPRCs and SMCs It isrecommended that reason for not crediting of transferred amount wRh7n reasonable tLechancerofanv°d" ' should be examined. To removestatemLt f ^y. ®"d of every month, DPOs/DlETs should obtain a bankstatement for confirmation that the amounts have been directly transferred^tofarcountnumbers of the concerned BROS, NPRCs and SMCs and also theL institut]|^®
Phone&Fax. 0522-4236996, Email :[email protected] \r \ /r:-Vvfc" / = IX/*\. .
5.
B
D.S.SHUKLA & CO.I CHARTERED ACCOUNTANTS
I ' "een .credited with the amounts, ■ '■ SS.*.', '»»».» .ndI , to above staff were not oroduced hv DPn "^^ ,'^"°ted that all the documents
followed as instructed by SPG The nersonaf rer ^^"'^'^^'oot'on procedure was also .not,g and-itinerant teachers eSed by orOs arl ot undat dT"?'I formally communicated to the concerned ^ ®f®"^'on of services in nothonoraria or 'salaries is continued IrTn ®t,en though payment of their.j ■ ^P'oyeesanditinerantteachersshouldberropertyllt^^^^^^^
I Works/Fixed Lsett t^ere^ifahthe bundiLT"''T'"V^^^ a°^ maintain a register of® ■ entered in along wIT re uisftf deta lf Ihi. ^^all beI' . rs£SLTa'nd°';h?trSh^
I ■ ™;csSs3'HsS^
» ■ ■ ' IM .,...,fpra\a4.
3 v^.- •. los."^'"•*'''Head Office. 6F-2, Ekta Apartment, 125- Chandralok Colony, Aligani LuMow
Phone & Fax: 0522-423W96, Email; dsshul<[email protected]
D.S.SHUKLA & CO. , .CHARTERED ACCOUNTANTS
, SI".": srss'r'™" '"h F»S«™ ".sxMy. Thu, I. .S."Swe suggest that no further.transfer of fnnHc cS m u ^ j , J^iterest amount is possible,funds including interest or further transfer of fu^nH ■ h Th k .utilization of previousremaining unutilized in the ba^^ of funds should be with h.ld equal to the.funds
different set of offlcerrare f BRC'sIregards to court cases, SPO should contest thp"c:a^ ° ■ -v ̂ ̂ responsibility. Inlegal advice. ^^S^lantly and cautiously under proper
" if.,'d".S""SSS r"" ""fl ». bu.Statements and these outstandine entnV^ year old are continuing in reconciliation
dPb.»..b..kb.,.srsssssrsssss-"13. Funds should be transferred by SPO to DP0s7dift<; ac nor ^ ,
NPRCs ̂ nf Sm'cs.'S fhf D^ol/mES^ T" at'thTlL^though the annual work plan is alreadv wiVthrj! c lu ^ received even
axvsf,»;:r=r f srif?motivated to equip themselves for tho annm.v,.^ • ^i^^s\DIETs should be
fhXtaTe?^eSr^' .
7 * ' I - \r'\bN'/ •/ H
He^Office:Phone & fax 10522-42369^Email: [email protected],l;;r•k-'- t ''
D.S.SHUKLA & CO. ^ , \CHARTERED ACCOUNTANTS , . ' GorX^ur
15.INTERNAI. Aimm- ' , . .
System of Internal Audit to inspect-the accounts of DPOs DIETs BRfc anH ■ ■
■ -
nf thelnternal Audit for FY 2016-17 was hot conducted till dateakn audit of the same year.. As the accounts of such offices areicountfmus^Ve 'he Internal Audit of suchinternal |uditisconducted afL audTby StatufoJluSrS XLSfe ̂uitSJfte
Im our opinion Internal Audit should be conducted in a timely manner to maintain its
stirf and the-reports should be made available to Statutory Auditors before tbethe statutory audit. The Internar audit team of the society needs to betren^hened. Alternatively the Internal Audit work may be outsourced to CA Firms onneed basis for^effective internal audit which in our opinion is the back bone of any
- organization where financial transactions run in thousands of crores of Rupees.16. The financial Statements are subject to approval of the Executive Committee of the project
°f f°n™''dated Income and Expenditure Account fAnnexure-XXll, paranalOSA of Manual of financial Management and Procurement, Department of Elementary
7m Resource Development Government of India-2010 the Civil Work (including furniture and other assets) have to be charged to Income ̂- and Expenditure Account and the same accounting treatment was given while preparingthe accounts for the previous year. . R .
• In our opinion Capital grant received for creation of Capital Assets should be'reflecteddirectly in the Balance sheet and expenses incurred be booked as fixed Assets under therespective sub heads (Civil -work .Computer, Furniture, Vehicle, Equipment), andunspent Grant be shown accordingly.
However in the absence of any directives from Department of Elementary Education andliteracy Ministry of Human Resource Development Government of India.jdudng the
■ ■ • " • .Head Office: GF-2, Ekta Apartment, 125- Chandraiok Aliganj^Lu^^
Phone & Fax : 0522-4236996, Email: [email protected]'^V('
D.S.SHUiaA & CO., Gorakhpur
IS.PAYMKNTnFSArAPVTnTr^r^lPyT-; '
During the financial year 2016-17 thp'^PD nf«:cA T..^i u . , '12898'01 60 Q?t; nn " ' has Reimbursed a sum of Rs.
sr:3=r~nshad UP Allahabad. During the course of audit no details as regards number ofteachers deployed and their eligibility.for Salary" from Central Govt. Grant/fund were
rc Tas^ expenditure incurred bymad r ri f that reimbursement was correctlymade for the salaiy paid to^ Teachers deployed with. Hence the figure of payment ofsalary has been verified only on the basis of the reimbursement request letter received
.. . from the FC Basic Shiksha Parishad ,UP, Allahabad and remained unaudited. .
"■ of BRCs/NPRCs/CRCs/SMCs we have observed that-funds wereymg idle on account of unspent balance of some scheme/grants and interest given bv the
...id —"I 1" drd.,,,
be obtained from SMCs to avoided blockage of funds of any leyel
f miz^tion certificate were not available for thehot Italn^d / TuTf BRCs'/NPRCs' utilization certificate were-not obtained/available for our verification in most of the cases. Further it has been 'observed by us and also -on the basis of reports of other district auditors, that althoughth" BRCs/NPRCs have,been shown as spent by the respective units ih, he Utilisation certificate/ SOE submitted by them, there remains huge unsSl bah^S 'lying in the bank account of such SMCs and BRCs/NPRCs. Thus there appears to be amismatch between tbe Utilisation-certificates submitted by the units anTtL actualexpenditure incurred by such unit. A system needs to be developed to collect ahd 'combilehe figures of fund utilized and remaining unutilized at BRC/NPRC/SMCS aU-hJy^'h^ at
Head Office; LucknoCMsfe^Phone & Fax: 0522-4236996, Email; dsshul<[email protected] '• •'
W .-'-0 -'A • • '•
D.S.SHUKLA & CO.GHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
"if f ~LrHlTd Pump'AGr/tS' Assets( eg,. Toilets, New Building, Boundary
23. It has been observed that norms for regulating advance as provided in clause-75 1 of thei^nual on. Financial Management & Procurement Deptt Of Elementary Education-andhteracy Ministry of Human resource GOI-2plO have not been followed despite clear cut^XD^dW \ followed for regulating advances which will' constitutestatem^ only when supported by appropriate utilization certificates/expenditure
^^'PRO^DKR^^^^ HNGAGFMENT OF CnMPTlTER OPFRATORC THROTinH WirpIn terms of Letter No-Rajya Pariyojna Nideshak/Adhishthan/6051/2008-09 dated-12701/2009 of SPG ,Lucknow the services of computer operator through serviceprovider may be taken at DPO Level at the honorarium 'of Rs.8,000 00 PermonthCIncreased to Rs.9,000.00 Per month) for which minimum qualification shall begraduation m the physics, science and Maths-and also one year post graduation incornputer science.-However we have observed that appointment of computer operatorsfall short^ of the prescribed norms. Hence the appointment without the prescribedqualification are unauthorized. It may also be pointed out that at several districts nosuch records were produced.before respective auditors.
25. During compilation of accounts it was observed that, funds amounting to Rs 256.50 lacs
. r Skisha Parishad in FY 2014-15 has been spent in the year■ at 31 03 2017^ and balance of Rs 18,376 Lacs is lying unspent as
26.STATE COUNCIL OF KDUCATIONAI, RESEARCH AND TRAINING f.SfKRT. l.iirknnw) '
Certain Unclear Entries in Bank Reconciliation Statement
During the audit it was observed that the Bank reconciliation statement as at 31.03.2017provided by the institution contained certain unclear and old entries which'^eds^^befurther looked into and their proper accounting needs to be done •
Head Office: GF-2, Ek^a Apartment," Colony, Aliganj, 'Phone & Fax: 0522-4236996, Email: [email protected]
.C\\
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
27.LEGALCASES>
The number of legal cases pending at SPO level and DPO level has been attached as. Enclosure-1 to.Annexure -A. However; possible financial implication of the pending
. egal cases has not been provided to us. Hence we are not in a position to comment■ thereon.
28.DETAILS OFFRAUDS/MANIPIII.ATTnM*:- . V -
■ ^/nifwrr frauds/manipulations detected/came' to the knowledge at■ Llemhleot " been provided to us. Hence we are not in a position to
- !
Date: 26.10.2017Place: Lucknow
. For D.S. Shukia & Co.Chartered AccountantsF1 773C
»5
—•
(CA. Gaiirav GunfcaJ «'iPartner 0M.No. 405243 \Lead Auditors ^ ""
Head Office: GF-2. Ekta Apartment, 125- Chandralok Colony, Aliganj, Lucknow-226024Phone & Fax: 0522-4236996, Email: [email protected]
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
ANNEXURF-'T"
SUB:- MATERIAE OBSERVATIQNS/nRyECTIQN.STHEIN reports OF
STATUTORY AUDITORS FOR THE FINANCIAI. YKAPOF THE MAIN AUDIT REPORT.
I » . '
We have considered the reports received from the District' auditors of SarvaShiksha Abhiyan including NEEGEL and KGBV. The salient, material and seriousnature of points of District auditors, are given here under for due considerationand immediate necessary action;-
DISTRICT- BHADOHI
MON - PRODUCTION OF SHRVICE RFrORDS / FTI Ft:-
Ksr (AAO), Mr. Raj Kumar Singh (DC) and Mrs. Rashml MIshra (DC-IED)
and Rs. SSoS^coiiZTrvS^^ correctness of ,sala^r amounting to Rs. 861583/-, 762492/-■■^(^^8/79-05-2013 both dated 2/?-flT-7or7 h. h-h,.Sum/ Kumar, services ofAAO Mr. DUeep Kumar Kar wai tn reverted bac/c to
Baste Education department after reviewing the e/iaihrntv. conditions as ner nrininatempioyment at Uptron India Limited; But tiii date noftdna has hannened and theirservices are unauthorized and saianes being drawn hv him is aiso not navahta- PnrH,^^
1 service records of tdr, Kar and deridedsccordinalv based on final Gvtdences. ifanv:
ANY OTHER MATTFRg;
2015-2016 was done but report of the same is not available with thecoSt/im"Recommendation:niSr thereforey requested that a special audit / investiaatinn be conducted immediatRlvfor at-least previous three *
ISPossibility offraud / misappropriation ofpublic money can-not be ruled out as thereno internal control over the affairs of the prnif^rt-
DISTRICT- FARRUKHABAD
S.'..
.'<0
;w'
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, Aliganj, LuckndVv-726024Phone & Fax: 0522-4236995, Email: [email protected]
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
MATTERS THAT HAVE COME TO THF flTTENTION DIIRNR THE AUDIT WHTrH MTf=HTHAVE A SIGNIFICANT IMPACT ON THE IMPLEMENTATION OF THE PROJErT;
Expenditure bevond delegated ant-hnrifryIt was notired that as i^er delegated authority (administrative as weii as financial apDrovan as
authority were made in excess of delegated
Recommendation:
It IS, therefore, recjuested that a special audit / investigation ho. condurtf rifor at-feast prevtous three years to find nut and unde^rctand the ineaularitlf,^-Possibility of fraud / misappropriation of public money can-not hp ruled out as there isno internal control over the affairs of the nrnie^'^
DISTRICT- KANPUR DEHAT
MATTERS THAT HAVE COME TO THE ATTENTION DURNG THF AIiniT w/HTCH MTGHTHAVE A SIGNIFICANT IMPACT ON THE IMPLEMFNTATTQN OF THF P^PrT
Expenditure bevond delegated authority:
It was noticed that as per delegated authority (administrative as weii as financiai approval) asdefined in GO no. A-2-1092/10-2011-24(7)-95 dated 25.11.2011 and as per ofhce order noSPO/2929/2013-14 dated 20/09/2013, the DPO/ BSA. office Is authorized for-approving paymentuptoRs. 1.00 lacs but during the year, a payment of Rs. 17,95,09,071.00 were made inexcess of delegated authority .
Recommendation!
It iSf therefore^ requested that a special audit / investigation be conducted immeciiateivfor at-Ieast previous three years to find out and understand the rea/irmauIariH^^-Possibility offraud / misappropriation ofpublic money can-not he ruled outps there isno internal controi over the affairs of the project: y v L/t
/rTy'
HeaToffice: GF-izi El<ta"^partmentfl25-"chandr'aiok ̂Phone & Fax: 0522-4236996 ,^all:[email protected]
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
Defective Procurement Procefi*;!In the following cases, either the appropriate procurerhefit process was not adopted or theprocurement process adopted for purchase of goods/ se,vices:was defecUve:
SL. No.
1.
Head of Expenditure
ALC
Name of Party
M/s Prasad Traders
Amount
(Rs.)
979677.00
ANY OTHER MATTFRQ-
Recommendation:
It is, therefore, requested that ̂ snecial audit nnve';t!n^tion be conducted immerihM.
Possibihty of frond/nusepprnnrintion of ouhiirn^nn.y can-nnf he r.,,.Houtns th.r. ,cno internal control over the affairs of the nrnjori-. ^ =
District Proiect Office fPPOVAGRAMajor Observation
■ sSe'rt'af m reconciliation7250^100011917? ' General fund Bank of India, account no.
issue of such cheques In huge quantity at the end'of financial year is a bad practice to showthe Utilization of budget.b. We observed that the SPO, Lucknow sent advised to Distrlct-AGRA for transfer of Fund
" pT °T 708.00 for balance payment of Uniform 25o/o / Free t^t BookPerformance Indicators etc. on 31.03.2017 were there was no fund Transferred In the BankAccounts. The Fund were actually Transferred on different dates in F.Y-2017-18.
c.- As per procedure physical verification of dead stock items should be conducted annually it Isobserved that this physical verification Is not made by the office during financial year.d. Itobficahon of the fixed assets procured si nee. Inception of the project" Is not made by theofnce . This should be done as earjy.as possible.
e. During verification of Bank Reconciiiation of Bank of India.a/c no.725010100011917it was^ observed that foiiowing staie Cheques are being shown under the head 'cheqyes^issued butnot presented for payment:
l^3te Amount(Rs)15.03.2016 1106.0030.03.2016 960.00 '
iH^dOffice: GF-2,Ekta' Aliganj,Luckri-bwdm24Ph-one& Fax: 0522-4236996, Email: dsshul<[email protected]
\r>'rVi V;- r.
... ,
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
02.07.2016
02.07.2016
02.08.2016
02.08.2016
02.09.2016
0209.2016
f.Honorarium to Anufieshak:fR^.
Lucknow
Gorakhpur
299774Qfi.nn)
5344.00
200.00
5506.00
200.00
5506.00
200.00
Amount paid to various teachers appointed at various block for providing Art Work and
Sci"" ™ "•District Prolect Office fDPhyflMPn^y/^ 'Major Observation.
- a. -Non Maintenance of Advance RegisterThere is a unavoidable negligence on part of District Project Office-Amroha
TsZdZrnfT"^^ of Advance Register. As per the guideiinlsissued hy GDI advance register is to be kept for aii transfer of fund to the sub-d^trict ievei. No interest has been taken by DPO in maintenance of such a
rXrrf gntheredLucknow sent advised to district-Amroha for transfer of Fundamounting of Rs. ,25,48,760.00. for balance • payment of Uniform, FreV t^ Book
Performance Indica^tors etc. on 31.03.2017 were there was no fund Transferred in the BankAccounts. The Fund were actually Transferred on different dates in the Month of April-2017.
cDuring verification of Bank Recpnciiiation of Punjab NaHonai Bank a/c no.59769it wasobseived that 22 Cheques Rs. 1,96,834.00 (Dated-09.05.2015 to 24.09.2016) stale'Chequesare being shown under the head 'cheques issued but not presented for payment '
District Project Office fDPOV FIRn7flRfln
As per procedure physical verification of dead stock items should be conducted annually, it isobseived that this physical verification is not made by the office during financial year.-'
b Identification of the fixed assets procured since inception of the project is not made bythe office . This should be done as early as possible. •
c Budget provision has been made for distribution of school uniform and it Is instructed thatseparate Utilization certificate should be obtained'by the DPO in the given time frame of themanual but It Is not adhered. Along ni.!!.— .with Utilization certificates, Photocopy of.,yF|lforms
_"tod Office: 'GF-2, Ekta Apartment, 125- Chandralok Coi^ny, Aiiganj, Lucknow |Phone & Fax: 0522-4236996, Ema^[email protected]
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS Gorakhpur
DisUibuKon Register of the School, Photocopy of the Expenditure Voucher Photocopy of
■ statementno.9359 ) ^ National Bank, account
"■'r'«™"; 1" M pn,c.c. ■
actually Transferred on dlffe?ent°dates In F.Y-ZoT?^^^diet-firozabad
ThM reconciliation statements ofDIET-Firojabad havenot been prepared by theDISTRICT INSTITUTE OF EDUCATTnN & TRAINTNG fPIET) -IHAMQt
'T nF>„„T..Y lF»r,
SLT£S/4X;Sfc°'™"'''
District Project Office fOPOV MATHURfl
a As per procedure physical verlflcaUon of dead stock Items should be conducted annually 'It IS observed that this physical verification Is not made by the office during financial year.b Itodfication of the fixed assets procured since Inceptlon' qf the project Is not made bytne ofnce . This should be done as early as possible. . . .
c Budget provision has been made for distribution of school uniform and It Is Instructed thatseparate Utilization certificate should be obtained by the DPO In the given time frame of themanual but it Is not adhered. -Along with Utilization certificates, Photoco^i?®'^jfbrm
Head Office: GF-2, Ekta Apartment, 125- ChandralokPhone & Fax: 0522-4236996, Email : dsshuklaca@yahoo co in \C>. %' '
® ■ • -■
D.S.SHUKLA &C0. lucKhow 'CHARTERED ACCOUNTANTS Gorakhpur
.0«rn
" Sif -MATHURA for transfer of Fund
taSSS .TKraiS,"" "" ■*■"» «—»c. BANK RECONCILIATION STATEMENT
oZ/JTO-A/attrrra (G^nt in Aid for-Creation ofpita! Assets) . Syndicate Bank A/c No-88622200016122 have not beenprepared by the DPO.
District Project Office fDPOV. rampmp
account no. 50141062464) Allahabad Bank,
A Dunhg venfication of Bank Reconciliation ofAiiahabad Bank a/c no.S014106Z464 itwas observed that foiiowing staie. Cheques are being shown under the headlheautissued but notpresented forpayment: cheques
Date
20.07.201331.03.201510.02.2016
31.03.201630.07.2016
06.10.201628.11.2016
28.11.2016
Amount(Rs)2200.00
, 10,100.003600.0018,250.00964.00
■ 6800.0011,434.002700.00
r-'-.V.
Head Office. GF^2, Ekta Apartment, 125- Chandralok Colony, Aliganj, Luckno'w -226024 ■■Phone & Fax ;0522-42^fiQQc . j-.u..... . ; • , - .Phone & Fax; 0522-4236996, Ema^[email protected]
D.S.SHUKLA&CO. LucknowCHARTEpD ACCOUNTANTS Gorakhpur
District Project Office rppoy bijnora) . Rs. 3,71,J7,709.00 was lying as cheque issued but not presented to bank in
31-03-2017. (As per ssa general fund. PNB account no,;
. end of nnanci.! year IS e bad practice to
b) Rs. 3,16,570.00 was lying as cheque issued but not presented to bank In thpreconciliation statement for previous years as on 31-03-2017. (As per ssa general fund)It IS strongly recommended to reverse these cheques as soon as possible.
'y'"9 credited by bank but notaccounted for by us. (As per ssa general fund).
" foonlSwe""'"''"''®'' aPPi-oPriate head, as
■ / cheque Receivable / Cheque■ fhnl n®^ 5'" to take proper step for account forin books and remove from BRS standing entries.
e) Grant for Capital Assets Cash book shows Balance of Rs. 86,12,700.00 but Balance asper Bank Pass book was Rs. 90,03,668.00, Difference of Rs. 390968.00 was due to nonaccount for of Interest of last years. ■It is strongly recommended to book Interest In cash book and credit the same amount.
^ advances has been made to staff for to carry out different works but no properdocumentation relating to verification.of expenditure is prepared by them and further■■ ■ ^''vsnces given to them andth6ir 6ff6ctive utilization bafore making another advance.
s
District Pmiect Office f DPQ^ MbrariahaHa. Rs. 3,43,78,308.00 was lying as cheque issued but not presented to bank in the
v"S°-8«2SSS syndtatt
•b. Rs. 1,5^6,187 00 was'received from SPO on 12-04-2017 In ssa general fund ,Syndicate^Bank S/b A/c No. - 84982210013752 but the same was accounted for ir^books on 31-03-2017 and baince as per cash book was taken accordingly.
c. Foliowing cheques are lying in the BRS as on 31.03.2017
Date Cheque Amountno.
.6 r-.
'.ihW'
.'■--••rtiVV •. I
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, Aliganj. LucknoW -226024Phone & Fax; 0522-4236996, Ema^[email protected]
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
13.01.20,16 583700 600.00.31.03.2016 583885 4600.0031.03.2016 583933- 19,855.0005.11.2016 268327 18600.0023.12.2016 490020 909.00
Lucknow
Gorakhpur
It is strongly recommended to reverse these cheques as soon as possible.d. Various advances has been rnade to staff for to carry out different works but no. proper documentation relating to verification of expenditure is prepared by them and
further fhere is no internal check regarding utilization of previous advances given tothem and their effective utilization before making another advance.
. District Project Office JAUNPUR .
KASTURBA GAWDHI BALIKA ViDYALAYA-(KGBV)- MARIVaNHU
a.Totai Amounts qf'Rs. 57660.00 has been withdrawn on irregular and forgery basis by the Vipinkumar singh( accountants of KGBV Madiyahuan) during the financial year'2016-2017 THRUGH FAKESIGNATURE of BSA and AAO . FIR had been lodged u/s 409,419 and 420.Books and Accounts, has.been inspected, by committee constituted by D.M. Jaunpur vide-letter no896/osd/2017 dated16.05.17 and BSA Letter no SSA/1258-64/2017-18 on Dated 18.05.2017 , Recovery steps has beeninitiated and same has beri recoverd from cuulpits. Details of which Is as under:
Date CHEQUE NO AMOUNT
WITHDRA
WN
CHEQUEISSUED IN
FABOUR OF
Date of
Deposit into
KGBV ■ BANK
A/C N012223
REMARKS
16.10.16 10024425 19230 Arvindkumar 19.05.17 57660.00
26.10.16 10024424 38430 Vipul ■•
Total 57,660 ■ 57,660.00
However we observed that nb interest has been charged on the amount fraudulently withdrawn .andlater on deposit for the period of time gap between the two. In our opinion the same should also becharged and recovered.
b) We observed that the SPG Lucknow sent advised to KGBV for transfer of Fund amounting ofRs.617800.00 On dated 31.03.2017 for balance-payment of uniforms' and maintenance cost pergirls students etc. There was no fund Transferred in the Bank Accounts up to 31.03.201-;;^T^Tupd
Head Office: GF-2, Ekta Apartment, 125- ChandralokPhone & Fax: 0522-4236996, Email
3lok Colony, Aliganj, Lucknow 1^16024 y v.: [email protected] C.' " (^••"''"'1 * !•N . .-'A l'--:-:
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
KASTURBA GANDHI BALIKA VIDYALAYA-(KGBV) -BUKSHA
PANm piTpATtr?'- been-withdrawn on irregular and forgen^' basis by theS* ™ bad
H constituted by D.M. Jaunpur vide letter no 896/osd/2017 dated 16 17
Date CHEQUE NO AMOUNT
WITHDRA
WN
CHEQUEISSUED IN
FABOUROF
KGBV
BANK
A/C NO
REMARKS
11.05.16 10018194 46800 ARVIND-
KUMAR12217 Rs,322034,go has
not ■ ■ ! been
RECOVERED byaccountant ■ till
31.03.2017
11.08,16 703014 39910 VIPUL
11.08,16 " 703015 48590 VIPUL
■ 16^08.16 703017 44700 ARVIND
KUMAR14.10.16 1026737 39060 ARVIND
KUMAR ,16.03.17 -200942 25300 ARVIND
KUMAR16.03.17 200941 28600 VIPUL
23.12.16 21200312 21500 SRI RAM
07.02.17 21200326 7577 PANKAJ.
07.02.17 21200525 19997 VIPUL -
TOTAL 322034
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, Allganj, Lucl<n6vV-226d24Phone & Fax: 0522-4236996, Em^sshuI([email protected] S: •
' ■ m
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
IT f I for balance payment of uniforms and maintenance cost per■ warp aH- "if f I Transferred in the Bank Accounts up to 3l!o3.2017. The fundFundshouKr?^^^^^^^ month.of April 2017 in Bank Account: This"is objectionabie as no-Fund shouid be transferred before insuring the availability of the Fund.
KA^URBAGAWDHI BALIKAVIDYALAYA<KGBV)-DOBHI . .
has been withdrawn on irregular and forgery basis by thecrrM^^ DOBHI) during the finahcial year 2016-2017 tHRUGH FAKESIGNATURE of BSA and AAO .FIR had been lodged U/S 409,419and 420:Books arid Accounts has
by committee constituted by D.M. Jau'npur vide letter no896/osd/20i7 dated16.05.17 and BSA Letter no SSA/1258-64/2017-18 on Dated 18.0^2017; Recoverysteps hasD06n Jniu^L^n.^nn nsc Koon .
Date of
withdeawn
CHEQUE NO AMOUNT
WITHDRA
WN
CHEQUEISSUED IN
FABOUR OF
ui vviiiuii i:> <3^ uiiu
Dateof Deposit
in KGBV BANK
A/C N012219
if; .
REMARKS
23.12.16- 29395 -43350 abhishek 19.05.17 ■ 85100 ■
16.03.17 30012 37400 Arvihd 23.05.17 43350
16.03.17 30011 47700 Vipul. . . .
Total 128450
.
128450
However we observed that no interest has been charged on the amount fraudulently withdrawn and "later ori deposit for the period of time gap between the two. In our opinion the same should also becharged and. recovered.
b) We observed that the SPO Lucknow sent advised to KGBV for transfer of Fund amounting ofRs.517800.00 On dated 31.03.2017 for balance payment of uniforms and maintenance cost pergirls students etc. There was no fund Transferred In the Bank Accounts up to 31.03.2017. The fundware actually transferred in the month of Aprii 2017 in Bank Account. This is objectionable as noFund should be,transferred before insuring the availability of the Fund.
KASTURBA GANDHI BALIKA VIDYALAYA-(KGBV)-KERAKAT
a) Total Amounts of Rs. 121700.00 has been withdrawn on irregular arid forgery basis by the AMITPAL ( accountants of KGBV KERAKAT) during the financial year 2016-2017 THRUGH FAKE-SIGNATURE of BSA and AAO . FIR had been lodged. Books and Accounts has been inspected bycommittee constituted by D.M. Jaunpur vide letter no 896/csd/2017 dated 16.05.17 and BSALetter no SSA/1258-64/2017-18 on Dated 18.05.2017 , Recovery steps has been initiated. Detailsof which is as under:
■ I II, HI,I,I,.—- I iI'Tli'JHead Office: GF-2, Ekta Apartment, 125- Chandralok Colony, Aiiganj Lucknow-22^^
Phone & Fax: 0S22-4235996, Email: [email protected]
3.
§
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
Date CHEQUE NO
fi■lli
CHEQUEISSUED IN
FABOUR OF ,
KGBV
BANK
A/C NO
REMARKS
26.10.16 29403 18270 MAN03
'KUMAR12221 Rs,121700,00 ■ has
not beeri"
RECOVERED by.accountant, . till
31.03.2017
27.10.16 .22160 38430 DIUP KUMAR •-•
21.03.17 29889 32440 MANOJ
KUMAR21.03,17 29890 ■ 32560 . DIUP KUMAR
TOTAL 121700
.
, b) We observed that the SPO Lucknow sent advised to .KGBV for transfer of Fund ambuntinq ofRs 617800.00 On dated 31.03.2017 for balance payment of uniforms and maintenance cost pergirls students etc. There was no fund Transferred in the Bank, Accounts up to 31.03.2017 The fundware actually transferred in the month of April 2017 in Bank Account. This is objectionable as noFuiid should be transferred before Insuring the availability of the Fund.
KASTURBA GANDHI BALIKA VIDYAUYA-(KGBV)-KHUTHAN
a..Total Amounts of Rs. 118930.00 has been withdrawn on irregular and forgery basis by theSandeep Kumar Ashthana ( accountants of KGBV KHUTHAN) during the financial year 2016-2017THRUGH FAKE SIGNATURE of BSA and AAO . FIR had been lodged u/s 409,419'LT42oSccounte has been inspected by committee constituted by D.M. Jaunpur vide letter no896/osd/2017.
dated 16.05.17 and BSA Letter no SSA/1258-64/2017-18 on Dated 18.05.2017, Recovery stepshas been initiatedans same was recovered from the culpits. Details of which is as under-
Date od
withdeawn •
CHEQUE NO AMOUNT
WITHDRA
WN
CHEQUEISSUED IN
FABOUR OF
Date . of
Depps^[te in
KGiv''""BANKA/C NO 12222
REMARKS
11.04.16 10020795 15500 Arvindkumar 19.05.17 37000.^^=.;,,^
;/ t',1 / •. i-iV]Head Office: GF-2, Ekta Apartment, 125- Chandraiok Colony, Aliganj, Luckno'iw'r226d24;\^-/ J ' t
Phone & Fax; 0522-4236996, Emaij: [email protected]
i
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
26.10.16 10027482 38430 VIPUL 20.05.17 35000
21.03.17 10029907 37000 DILIP kumar 22.05.17 32500
21.03.17 10029906 2800 ■/
Manojkumar 23.05.17 14430
Total 118930118930 ' ..
Si ° amounting of^t,!ri ? ? Vh Payment of uniforms and maintenance cost per: girls studerite etc. There was no fund Transferred In the Bank Accounts up to 3i:03.2017 The fund
ware actuaHy transferred In the month of April 2017 In Bank Account. This Is objectionable as no'Fund should be transferred before Insuring the availability of the Fund.
KASTURBA GANDHI BALIKA VIDYALAYA-(KGBV)- MUGRA
a) Total Amounts of Rs. 124200.00 has been withdrawn on Irregular and forgery basis by the Aieet "
THRUGH FAKF STrNTn^ip^ rca^ mugrabadshahpur) during the financial year 2016-2017HRUGH FAKE SIGNATURE of BSA and AAO FIR had been lodged U/s 409,419 and 420 and BooksI inspected by committee constituted by D'.M. Jaunpur vide letter
RprnVpnf 16.05.17 and BSA Letter no SSA/1258-64/2017-18 on Dated 18.05.2017under- initiated and same amount has been recovered. Details of .which, is as
' 5
Date of
withdeawn
CHEQUE NO AMOUNT
WITHDRA
WN
CHEQUEISSUED IN
FABOUR OF "
Date of
Depositewd in
BANK A/C NO
12226
REMARKS
26.10.16 10029761 18770 Arvindkumar 19.05.17 35000
26.10.16 10029762 ■ 38430 Vipul 20.05.17 89200
21.03.17 10035565 32560 Abhimanukumar
21.03.17 10035554 34440 Vipul
Total 124200124200
However we observed that no interest has been charged on the amount fraudulently withdraPTahd.later on deposit for the period of time gap between the two. In our opinion the same sho^feS lJ^^^charged and recovered. • a xv-A/-y
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, Aliganj, Lucknow -226Q24"i • IPhone & Fax: 0522-4236996, Email^shuklaca@yahoo;co.in - /-f,-/
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
b)We obsen/ed that the SPO Lucknow sent advised to KGBV for transfer of Fund amounting ofRs 617800.00 On dated 31.03.2017 for balance payment of uniforms and maintenance S pergirls students etc. There was no fund Transferred In the Bank Accounts up to 31.03.2017 The fundware adually transferred In the month of April 2017 in Bank Account, This Is objectionable as noFund shouid-be transferred before insuring the availability of the Fund. ' ; "
KASTURBA GANDHI BALIKA VIDYALAYA-(KGBV> ̂ MNAGAR'a) Total Amounts of Rs. 170792.00 has be,en withdrawn on irregular and forgery basis by the
A-^ iD^p financial year 2016-2017 THRUGH FAKESIGNATURE of BSA and AAO . RR had been lodged u/s 409,419,and 420. Books and Accounts hasn constituted by BSA letter-issu^,d^SSA/1258-64/2017-18 on Dated .
Detefe of whlchTs°asrdeT
Date of
withdrawn
CHEQUE NO :
1
AMOUNT
■WITHDRAWN
CHEQUEISSUED INFABOUR OF
Date OFDeposit inBANK A/CNO 12227
AMOUNT
11.04.16 19869 - 52992 Arvind 19.05.17- 70000
11.04.16 19870 47800 Vipui 24.05.17 100792 .
21.03.17 29936 32440 Abhishek
21.03.17 29937 37560 Vipu!
total 170792 . ... 170792
However we observed that ho interest has been charged on the amount fraudulently withdrawn andlater on- deposit for the period of time gap between the two. In our opinion the same should also becharged and recovered.. 'b)We observed that the SPO Lucknow sent advised to KGBV for transfer of Fund amounting ofRs.617800.00 On dated 31.03.2017 for balance payment of uniforms • and maintenance cost pergirls students etc. There was no fund Transferred in the Bank Accounts up to 31.03.2017. The fundware actuaily transferred in the month of Aphi 2017 in Bank Account. This is objectionable as noFund should be transferred before insuring the availability of the Fund.
KASTURBA GANDHI BALIKA VIDYALAYA-(KGBV)- SUITHA KALAN
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, AllganJ, Lucknow -226024 '■--."cPhone & Fax: 0522-4236996, Email : [email protected]
'■-''T\VLi' 'X
j)
SHj
D.S.SHUKLA & COVCHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
Total Amounts of Rs. 121870.00 has been withdrawn on irregular and forgery basis by the
20lt'2X7 ™UGH W .suethakaiaan) during the financial year2016 2017 THRUGH FAKE SIGNATURE of BSA and AAO-. FIR had been lodged and Books and
S16 ofl7lfnd'''RqA?i ̂ committee constituted by D.M. Jaunpur vide letter no896/osd/2017dated 16.05.17 and BSA Letter no SSA/1258-64/2017-18 on Dated 18.05.2017 ; Recovery steoshas been initiated. Details of which is as under; ^ ̂
Date of
withdeawn
.14.10.16
26.10.16
16.03.17
16.03.17
CHEQUE NO
10028060
10028062
10029943
10Q29942
Total
AMOUNT
WITHDRA
WN . ■
CHEQUEISSUED IN
FABOU'ROF ■
36890
18980
37300
28700
121870
Arvindkumar
Abhiskek
Arvindkumar
Vipul
DATE. OF
DEPOSIT IN
BANK A/C
NO-12229
19.05.17
20:05.17-
22.05.17
23.05
REMARKS
28700
37300
40000
15870
121870
nn n'' Fund amounting ofnfri= xi! bala.nce payment of uniforms and maintenance cost pergirls studente etc. There was no fund Transferred in the Bank Accounts up to 31.03 2017 The fundware aduaHy transferred In the month of April 2017 in Bank Account. This is objectionable as noFund should be transferred before insuring the availability of the Fund.
District Proiect Office 3AUNPUR
Major Observation:
i . We observed that the SPG Lucknow sent advised to dIstrict-Jaunpur for transfer of.Fundamounting of Rs.46827994.00 On dated 31.03.2017 for balance payment as under:
S.No. DATE PARTICULARS AMOUNT
1 17.04.2017 ■ Dress 25% 38395260.00
2 18.04.2017 Performance indicator book 86790.00
Head Office: eF-2, Ekta
Phone&Fax
Apartment, 125- Chandralok Colony, AliganJ, Lucknow -^^6024 ̂x: 0522-4236996, Email :[email protected] li I
P.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
3. 19.04.2017 Free Text Books 8345944.00
TOTAL "46827994.00
We observed that
a) There was no fund Transferred in the.Barik Accounts up to 31.03.2017. TheTund wereactually Transferred on different dates, in the Morith of April-2017. ' '
b)This is objectionable as no Fund should .be Transferred before insuring the availability of theFund. This Matter need to be investigated. , / .Non Accounting of Fund remains unutilized at BRCs/NPRCs/SMCs. . ■ , .
During audit of accounts DPO, it was observed that no accounting of fund remainsunutilized at the year end at various BRCs/ NPRCs /SMCs is being done at DPO level. Nocontrol over fund remained unutilized at field level found in existence at DPO. level; "
The same has been intimated to DPO and advised them to coliect/compile the■information regarding unutilized fund at BRCs/NPRCs'/SMCs and record the same as
advances In books of account. But no action has been taken in this regard till the end ofour audit. As a result figure of Fund unutilized (Closing Advance) till the end of the yearis understated and fund shown as utilized has been overstated to this extent." ■
a. An special verification team should be constituted by the DPO/SPO to veriify theactual position of Fund Utilized and balance .of unutilized fund at the year end atvarious level and account for the same accordingly.During audit of SMCs' it was observed that all the fund transferred have been shownas utilized in respective financial year by DPO without verification of the same. Whilea huge amount of fund is kept in SMCs account. The same is neither refunded toDPO/SPO nor being utilized for a long. .An special verification team should be constituted to verify and compile the actualposition of fund remains unutiiized/unreported at various field level and incorporatethe same in financial statement accordingly. •
Rs.228500.00 were expended for Hiring of vehicles Agreement deed and movementregister of tour travel agent has not been produced before us for our audit andverification.
b.
c.
District Project Office GAZIPUR
1. Major Observation:
I . We observed that the SPO,Lucknow sent advised to DIstrict-Gazipur for transfer of Fund >amounting of Rs.25062652.00 On dated 31.03.2017 for balance payment as under:
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, Allganj, Lucknow\
Ph
L)\\' II
one & Fax: 0522-4235996, [email protected]/ /T-.VT'r
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
S.No. DATEt
PARTICULARS AMOUNT
.1 17.04.2017 Dress 25% 19287300.00.
2 18.04.2017 Performance indicator book . 68E60.00
3 19.04.2017 Free Text Books 5706692.00
TOTAL 25062652.00
We observed that . '* -
a)' There was no fund Transferred in the Bank Accounts upto 31.03.-2017. The Fund wereactually Transferred on different dates in the Month of Aprii-2017.
b)This is objectionable as no Fund should be Transferred before insuring the availabiiity of theFund.
Non Accounting of Fund remains unutilized at BRCs/NPRCs/SMCs.
a.During audit of accounts DPO, it was observed that no accounting of fund remainsunutilized at the year end at various BRCs/ NPRCs /SMCs is being done at DPO ievel. No
control over fund remained unutiiized at field level found in existence at DPO ievel..
b.The same has been intimated to DPO and advised them to coilect/compile the
information regarding unutiiized fund at BRCs/NPRCs'/SMCs and record the same asadvances in books of account. But no action has been taken in this regard till the end of
■ our audit. As a result figure of Fund unutiiized (Closing Advance) till the end of the yearis understated and fund shown as utilized has been overstated to this extent.
c. An special verification team should be constituted by the DPO/SPO to verify the actualposition of Fund Utilized and balance of unutiiized fund.at the year end at various-leveland account for the same accordingly.d. During audit of SMCs' it was observed that ail the fund transferred have been shown
as utilized In- respective financial year by DPO without verification of the same. Whilea huge amount of fund is kept In SMCs account. The same is neither refunded toDPO/SPO nor being utilized for a long.
w; . s
District Project Office -BALLIA
1.Major Observation:
... /, :\L/.
• • • •. I i " , :J
S:- /rT!
Head Office: GF-2, Ekta Apartnient, 125- Chandralok Colony, Aliganj, Lucknow -2^024--^Phone&Fax:0522-4236996, Email:dsshuklacatSyahoo.co.in
i
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
■ i . We observed that the SPO Lucknow sent advised to district-BALLIA for transfer of Fundamounting of Rs31239104.00 On dated 31.03.2017 for balance payment as under:
S.N. DATE PARTICULARS . AMOUNT
1 17.04,2017 Dress 25% 25788900.00
.2 18.04;2017 ■ Performance indicator book 84040.00
3 19.04.2017 - Free Text Books • 5366164.00
TOTAL . 31239104.00
vye observed that
a) There was no fund Transferred in the Bank Accounts upto 31.03.2017. The Fund wereactually Transferred on different dates in the Month of ApriI-2017.
b)Thls is objectionable as no Fund should be Transferred before insuring the availability of theFund. This Matter need to be investigated.
Noh Accounting of Fund remains unutilized at BRCs/NPRCs/SMCs.During audit of accounts DPO, it was observed that no accounting of fund remains
, unutilized at the year end at various BRCs/ NPRCs /SMCs is being done at DPO level. Nocontrol over fund remained unutilized at field level found in existence at DPO level. ~
The same has been intimated to DPO and advised them to collect/compile theinformation regarding unutilized fund at BRCs/NPRCs'/SMCs and record the same asadvances in books of account. But no action has been taken in this regard till the end of-our audit, As a result figure of Fund unutilized (Closing Advance) till'the end of the yearis understated and fund shown as utilized has been overstated to this extent.
e. During audit of SMp' it was observed that all the fund transferred have been shownas utilized in respective financial year by DPO without verification of the sathe. Whilea huge amount of fund is kept in SMCs account. The same is neither refunded toDPO/SPO nor being utilized for a long. , /
District Proiect Office VARANASI ./i-r.■ i y-ji' A'- I'
Head Office: GF-2, Ekta Apartment, 125- Chandraiok Colony, Aliganj, Lucknoi^-22ep24.-^,^:^;Phone & Fax; 0522-4236996, EmajLr dsshuklaca^yahoo.co.ln
D„S.SHUKLA & CO,CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
1. Major Observation:
I. We obseijed that the SPO Luckpow sent advised to dlstrict-VARANASI for transfer of Fundamni infinn nf Dr? oooiinnrn nn . ui ruuu
S.N. AMOUNT CREDITED
ON DATEPARTICULARS AMOUNT
1. 17'.04.2017 Dress 25%24682700.00
2. 18.04.2017 Performance indicator book 71200.00
3.. 19.04.2017 Free Text Books4207001.00
TOTAL28960901.00
We observed that
a) There was no fund Transferred in the Bank Accounts up to 31.03.2017. The Fund wereactually Transferred on different dates in the Month of April-2017. '
b)This IS objectionable as no Fund should be Transferred before Insuring the availability of theFund.
ii. At the end of the year various cheque has been Issued to various parties. It Is wrong practicecheque must be issue at systematic and due time basis.
Kasturba Gandhi Balika Vidyalaya -ARAZIUNE (District VARANASI) '
MAJOR COMMENT:
KGBV ARAZIUNE HAS BEEN OPERATING BY NGO SIKSHA PASARINI SAMITTEWHICH HASBEEN EXPENDED HIS TOTAL ALLOTED BUDGET RS. 4515720.00 FROM HIS OWN RESOURCESBUT ACTUAL AMOUNT RECEIVED FROM SPO IS Rs. 356l371.00.AND TOTAL EXPENDITUREINCURRED WITHOUT RECEIVING THE FUND FRON SPO. THIS MATTER To'bE INVESTIGATED.
District Project Office CHANDAULI
1. Major Observation:
i. We observed that the SPO Lucknow sent advised to dlstrlct-chandauH for transfeMffoncLamounting of Rs,22928830.q0 On dated 31.03.2017 for balance payment as underl?|lj—^-5,
Head Office: GF-2, Ekta Apartment, 125- Chandraiok Colony, Allganl LucknoWV2'2B024Phones Fax:0522-4235996, Email :dsshuklaca(S)ya,hoo.co.in ,
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
S.N. AMOUNT CREDITED
ON DATEPARTICULARS AMOUNT
1 17.04.2017 ■ Dress 25% ■22222300.00
2 18.04.2017 Performance Indicator book 39530.00
3 19.04.2017 Free Text Books 4667000.00
TOTAL 22928330.00
We observed that
a) There was no fund Transferred in the Bank Accounts up to 31.03,2017. The Fund were actuallyTransferred on different dates in the Month of April-2017.b)Thls Is objectionable as no Fund should be Transferred' before Insuring the availability of the FundBANK RECONCILIATION STATEMENT
On scrutiny of bank reconciliation. statement we found that there was the difference ofRs.l2830.06(15918909.83-15906089.77) for preparing bank reconciliation statement.-District Project Office fDPOVAZAMGARH
Major Observationa. Rs.6,81,95,356 was lying as cheque issued but not presented to bank in the reconciliationstatement as on 31-03-2017. (As per SSA General fund Union Bank of India, Qvll LineAzamgarh, account no. 426502010910935)
Issue of such cheques in huge quantity at the end offinanciai year is a badpractice toshow the utiiization of budget
c. During verification of Bank Reconciiiation statement of Union Bank of India, A/cno.4265Q261010935 we observed as foiiows:iiRs.Sd,35,835/'(dated'12,06.201S to 09.03.2017) has been shown as amount Creditedby Bank but not Received in cash Book. No reasdnabie expianation given to us for nonadjustment of these pending entries,
a. During verification of Bank Reconciiiation statement of Union Bank of India, A/cno.426502010920222 we observed as foiiows:
(c/if I \p\J ;/ Crl/ufcPTO \p|Head Office: GF-2, Ekta Apartment; 125- Chandralok Colony, Aliganj, tticknow.:2260^4 '
Phone& Fax:0522-4236996, Em^: [email protected]
D.S.SHUKLA & CO. LucknowCHARTERED ACCOUNTANTS ■ Gorakhpur
a.Rs.1,72,750/- has been shown as amount Boundry wall of PS-Lonlyadlh accountwrongly transfered. No reasonable explanation given to us for non adjustment of thesepending entries. ,
District Project Office rppoVAMBEDKAR MAGAR
During verrfication of Bank Reconciliation statement of Punjab National Bank, A/c no.09740100007223 we observed'as follows; ' 'a. Rs.5,80,086/-(dated-20.10.2014 to 28.10.2016/22 Cheques) has been shown as amount ChequeIssued But not presented . No reasonable explanation given to us for non adjustment of thesependirig entries.
b. Rs.47,55/094/-(dated-12.04.2016 to 31.03.2017) has been shown as amount Credited by. Bankbut not entered in cash Book . No reasonable explanation given to us for non adjustment of thesepending entries.
c. Rs.2b;43/078/-(2"015-16) has been shown as amount Debited by Bank but not entered in cashBook. No reasonable explanation given to us for non adjustment of these pending entries.District Project Office fDPOVFAIZABAD "
J.During" verification of Bank Reconciiiation statement of JOB Indian Overseas Bank,Faizabad, A/c no. 142901000001916, we observed as foiiows.
a. Rs.j57,244/-(dated-01.11.2013.td 31.03.2016) has been shown as amount creditedby bank but not Entered by us. No reasonabie explanation given to us for nonadjustment of these pending entries. ■b. Rs.72914.50/' has been shown as amount debited by bank but not entered by us. Noreasonabie explanation given to us for non adjustment of these pending entries.-c. beside the above so many other pending entries have been shown in reconciHadon.ii.buring verification of Bank ReconaiiaUon statement of Bank of Baroda, Faizabad, A/cno. we observed as foiiows.
a. Rs,lj08f512/'(dated-04.07.2013 to 31.03.2015) has been shown as amount creditedby bank but not Entered by us. No reasonabie expianation'.given to us for nonadjustment of these pending entries.b. Rs.2r7Q,763/-has been shown as amount debited by bank but not entered by us. Noreasonable explanation given to us for non adjustment of these pending entries. ■. ■c. beside the above so many other pending entries have been shown in reconciiiation.
District Project Office fDPOVMAU
. ■ a../ IMajor Observation
Head'Office: GF-2, Ekta Apartment, 125- Charidraiok Colony, Alig^j,' LucknBw -126024Phone & Fax : 0522-4236996, Emajl: [email protected] in
D.S.SHUKLA & CO. LuckilowCHARTERED ACCOUNTANTS GoraMipur
1. Non Accounting of Fund remains unutilized at BRCs/NPRCs/SMCs
■ fund remainsmufalized at the year.end at various BRCs/ NPRCs /SMCs is being done at DPO levelNo control over fund remained unutilized at field level found in existence at DPO levei^Details of Fund unutilized/unreported at BRCs level as on 31/03/2017 is given as below:
Name of BRCs Closing Balance as on 31.03.2017 (Rs)
■ 3; 94,636.002. Fatehpur Mandav 6, 07,352.003. Kopaganj ■ 8, 83,124.40
.4.Badraon 1,80,324.00^-P^rdaha 11,32,183.006. Ranipur 20,249.707.Ratanpura ■ 7, 83,466.00S.Doharighat . 7,81,304.009. Mohammdabad . 131310Total fRs) :53.83.962.2n
, The same has been intimated .to DPO and advised them to collect/compile'theinformation regarding unutilized fund at BRCs/NPRCs'/SMCs and record the same asadvances in books of account But no action has been taken in this regard till the end ofour audit: As a result figure of Fund unutilized (Ciosing.Advance) till the end of the yearis understated and fund shown as utilized has been overstated to this extent.
f. During audit of SMCs' it was observed that all the fund transferred have been shownas utilized in respective financial year by DPO without verification of the same While
LnTon""""".' is neither refunded toDPO/SPO nor being utilized for a long.
ih We observed that the SPO, Lucknow sent advised to. District-MAU for transfer of Fundamounting of Rs. 1,92^35,084.00 for balance payment of Uniform (25%) Free TextBook, Teachers Indicators Printing etc. on 31.03.2017 were there was no fund' '
f ̂ S9/^/lccoiy/7£s-. The Fund were actually Transferred on different datesm the Month of ApriI-2017.This is objecb'onabie as no Fund should be Transferred before insuring the availability of the Fund.-
District Project Office rPPOVSULTANPUR
I. We observed that the SPO,Lucknow sent advised to district-Suitanpur for transferamounting of Rs.2,59,61,377,00 for balance payment of Uniform (25%),Free text
/ •/ 7 ''PI'^ •'
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, Aliganj, Lucknow-225014^^^^^Phone & Fax: 0522-4236996, Email; dsshuklaca(5)ybhoo.co.in \ v:'
i
D.S.SHUKLA & CO. ' lucknowCHARTERED ACCOUNTANTS .. ' Goral^pur
PINDICS Printing etc on 31.03,2017 were there was no fund Transferred in.the,Bank Accounts.The Fund were actuaily Transferred on different dates in the Month of Aprii-2017.
ThMs objectionable as no Fund should be Transferred before insuring the availability of the
ii. fion Accounting of Fiind remains unutilized at BRCs/NPRCs/SMCs■ 'of fund remainsunutilized at the year end at various BRCs/ NPRCs /SMCs is being done at DPO levelNo control over fund-remained unutilized at field jevej found in existence at.DPO-level.Details of Fund unutilized/unreported af BRCs level as on 31/03/2017 Is given as below:
Name of BRCs Closing BHance as on 31.03.2017 (Rs)
1. Motigarpur ' ■ ' 1,94,555.502. Akhandnagar 1,75,345.00I- 65,356.00
2,37,879.00
fi- v" 73,019.506. Kurebhar 1,28,568.00 ' ' ' -7. Bhadaiya 1,57,524.508. Lambhua 1,95,984.509. Pipikamaicha 61017 00
1 3^454 0011. Karaundikala 1,00.333.002,94,446.0013. Dhanpatganj 2,32,538.00
TQtal(Rs') 20,55.041.00
The same has been" Intimated' to DPO and advised them to collect/compile theinformation regarding unutilized fund at BRCs/NPRCs'/SMCs and record the. same asadvances in books of account But no action has been taken In this regard till the end ofour audit. As a result figure of Fund unutilized (Closing Advance) till the end of the yearIs understated and fund shown as utilized has been overstated to this extent.
Main Points SSA
1. Fathepur:-
I Purchase of Aids & Appliances : Total payment of Rs.319432.00 was made to M/s H.S Guotabut no tender file details of quantity procured,stock register was produced befor^g^|S,
^ '"" l'"""" ^'^3^ffice7GFX'ES^parti^envi25"chand^^^^^^Phone & Fax: 0522-4236996, EmM: [email protected] ' -.r'--
S". f
!
i
D.S.SHUKLA & CO. LucknowCHARTERED ACCOUNTANTS Gorakhpur
lED Stationary: No Quotation was produced before us for the payment made in therespective head was Rs.33642.00
SSMIS DATA BASE IN SYNC with UDISE: The work was allotted to M/s Job Enterprises Theother parties in the quotation process were Valshoner Enterprises , Krishna Enterpris^, all
■ quotations were on plain paper with colored printouts ,all print outs of letter head seems tobe taken by single person, also payment of Rs.97,500.00 was made to Job Enterprises viabill no 40 dated 28.03.2017 , where-as the totai amount .of budget allotted wasRs.lOO,000.00 and the data feeding was to be undertaken by-respective BRC's as per theLetter No"MIS/Budget Advance/3340/2016-17 In which Rs.lOO,000.00 was allotted for childwise data base in -sync with u-Dlse, uploading & data collection, instead of completing thework at BRC level the same was.allotted to M/s.Job Enterprises 8i the same firm is also
. suppling computer operators at BRC level.
Payment of Rs.14940.00 via bill no 44 dated 24.02.2017 was made'to Jab Enterprises forDISE DATA ENTRY and Rs.97600.00 was made via bill No.40 dated 28.03.2017 how can thebill serial number be in reverse order. ^ .
Special bite Form: Payment of Rs.34871.00 was made to Anubhav Enterprises dated13.11.2016 but no quotation file was produced also the details of receiving the pamphletsand of distributing the same was produced . .
SIksha Prakash the file was passed In oct 2016 letter dated 27.oct 2016 letter No.3949/2016-17 but most of the payments were cleared In 30.03.2017.
ALC Camp: Laddu amounting to Rs.6720.00 was purchased at different dated form M/sPrakash Mishtan Bandhar Bill no produced before us of the same contained random- bill nonot in series for eg.25.1.2017 bill no 272 for Rs.750 & Bill No.306 dated 26.01.2017 forRs.560, In the same way M/s Parth Enterprises has Issued bill No 2 dated 12.02.2017 forR's.1,18,752.00 & bill No 3 dated 12.02.2017 for Rs.l,18,840.00 in addition to that Bill no246
.. dated 15.03.2017 for Rs.6800 & 20.03.2017 bill no.638 for Rs.6800.00
Kaushambi
(i) BILL NOT AVAILABLE: Rs. 36,000/- paid on 04/05/2016-(payment voucher no. 5) toMr. Chandra Bhushan Singh for hiring of vehicle, but bill riot attached with the file aridquotation also not taken. .
(ii) Less TDS deducted in wrong section : Rs. 43,700/- paid on 21/06/2016 (paymentvoucher no. 13) to M/S Sandeep Prakash & Co. TDS deducted under section 194C @2% Instead of @ 10% under section 194J for professional fees ( TDS return filingcharges) Payment made for 4 previous years.
(iii) BILL NOT AVAILABLE: Rs.36,000/- paid on 04/07/2016 (payment voucher:^Q.^16) toMr. Chandra Bhushan singh for hiring of vehicle but bill not attached witit'fifeS§tqr;
Head Office; GF-2, Ekta Apartment, 125- Chandralol^Colony, Aliganj. Luckn(iii^V22'6p,^^^^^^Phone & Fax: 0522-4236996, Erri?U.-^[email protected]';i i„^i -■ /
LucknowD.S.SHUKLA & CO,CHARTERED ACCOUNTANTS Gorakhpur
Civ) TENDER.FILE OF SERVICE PROVIDER NOT PRODUCED' Rs7R7 7Q4/ '•28/07/2016 (payment voucher no. 26) to M/S sTndLp Prakash frn trassistant accountant but tender file not presented to us for verification. ' ^ °
(vi) ALC CAMP TENDER FILE NOT PRODUCED: Rs 24 246/- oaid nn' 9fi/nR/9ni k r ■ '
quo^n EietottTh?T conSquotation file not available/or produced during the period of audit; *■"
28,809/-f,aid on 26/08/2016 (payment voucher no 46)to M/S Laxmi Bhojnalay for refreshment but quotation not taken by the unit.(viii) SUPPORTING BUS TICKET NOT AVAILABLE' Rs 7 812/- nairi nn 71 /i7/7nie r'' "v;?"t- t?«»,is?(ix) SUPPPRTING TICKEr NOT AVAILABLE Rs. 15,795/- paid on 21/12/2016 fDavment
:::?th voucher. ' =8PPorting ticke? nptSSd(X). SUPPORTING BUS TICKET NOT AVAIUBLE Rs.21,148/- paid on 21/12/2016 (oavmentvoucher no. 119) to Veerendra Singh Patei as T.A but ticket not availabS voE
t^o^Sar'^Combilitrh^^ ' f 13/01/2017 (payment voucher no. 134)nrHprl for Laptop purchased but quotation not available and letter oforder also not available with the voucher.
(xii) ^cess Payment: Rs 50,709/- paid on 25/01/2017 (payment voucher no. 144) to M/SMayank Genera Order Supplier for the given items but excess rate we°e charg^the supplier in the some Items. Details are given below: ' / -(i) Stah'onary items for ALC camp, pen 50 pieces @ Rs. 10 paid but the
" supptLr^^ ^ ^•(ii) Awata oii 500ml (bill no. 48 )10 Pc @ Rs.' 230 and (bill no. 50) 10 pc @
wLh shoufd be recovers"" ' -®.BADAUN
Head Office: GF-2, Ekta Apartment, 125- Charidralok Colony, Allganj, Lucknow -2l6b24-Phone & Fax: 0522-4236996, E^dsshuklacais>vahoo.co.ln
D.S.SHUKLA & CO. LucknowCHARTERED ACCOUNTANTS Gorakhpiir
(i) DISCREPANCIES IN SERVICE PROVIDER CONTRArT-
of Sewice^Provider contract with M/s A to Z Multl. Sendees and SolutionKvt Ltd. Bareilly, following points were notlced;-. No fresh tender has been called by the D.P.O. for the financial.year 2016-17 '» Old tender which was called In 2011-12 has been renewed •» Semce tax return oftheflrm not taken by the unit. , , .
(") AVERAGE NOT CALCULATED IN GENERATOR I nr: Rnnic-
Generator Log Book It has been observed that monthly averagenot calculated. Monthly average must be calculated timely by the concerned staff. ' ■
(III) Voucher not kept In the voucher file In serial, only guard file has .been maintained, '
(iv) PAID & CANCELLED STAMP NOT AFFTXFn :
Dmng.the checking of the vouchers It has been observed that Paid & cancelled stam'p notamxed in the bills, .
(v) QUOTATION NOT TAKEN FOR PAYMENT MADE FOR PRlNTINfl:
During the checking of the vouchers It has been observed that Rs. 25 039/- naid nn21/09/2016 to M/S Pratibha Art Press for printing but quotations were not taken by:the Unit..Quotabons must be taken from THREE venders for expenditure more than Rs. 20,000.00
(vi) QUOTATION NOT TAKEN FOR THE PAYMENT FOR REFRESHMENT:
Rs. 26,000/- paid.on 04/03/2017 to GDS caters but quotation not taken by the unit.Quotations must be taken for expenditure more than Rs."20,000.00.
TPS NOT DEDUCTED FROM THF PAVMpmt MAne -r/^
FOR ADVERTISEMENT:
Press on 25/03/2017 for advertisement butTDS notdeducted from the payment u/s 194 C of the Income Tax Act. TDS must be deducted fromthe payment excess the limit prescribed as per Income Tax Act.
(vili)L.T.C. AND MEDICAL BILL PAID FOR THE SAME DATE OF RAM SARAN MAIIRYA(D.C.^! r- ---r
During, the period of audit it has been observed that Rs. 63,475/- LTC paid to Ram'saranMaurya (DC) for the period 11/11/2016 to 17/11/2016 but in the same period he hasclaimed medical bill of Rs. 477.00 on 16/11/2016 of M/s Ramayani Medical Store-Badaun. Itshows that fake LTC had been claimed by the Employee and CARE not takerirfbV^e
dralok Colony, Aliganj, Lucknowail: [email protected] liDv.-j-,-',"'
S V ■u . ...
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Luckriow
Gorakhpur
management for the payment. Proper action must be taken for the recovery of the amountfrom the concerned staff, . v-u.huunl
(ix) FREE TEXT BOntCv
I. DPO has spent Rs. 2,59,50,771.00 for supply of free test book. Books have been Issued assubmitted by schools after adjustment of opening balances In, hand with
"■ book-need to be maintained In proper'format Including openingbalance, purchased during the year, books Issued and books In hand at the end of the-yoar.
III. Documentation reprding Issuance of books to schools and Its distribution aiorig withSignature of the recipients should be done in proper way at DPO/BRCs.
IV.
V.
vi.
vil.
vili.
IX.
X.
BAREILLY
Voucher no. not mentioned in the Ledger and Cash Book.Voucher file not maintained properly and supporting of the voucher kept.in other file.Cutting and overwriting observed in the cash Book and Ledger.Ledger not signed by the AAO and B.SiA. .
TDS return not available for the verification during the period of audit. .Log book of the vehicle not produced for verification during the audit, hence we could notverified the bills reiated to the vehicie.
Stock register not maintained properly.Tehder not called for the hiring of the vehicle. Quotation had been taken by the unit due tonon compliance of the tender norms during the tender proceeding. Quotation of vehicle hadbeen given to M/S Shyam Gangwar @Rs. 16,000/- per month. In the financial year 2016-17total payment made to Mr. Sugam Gangwar Is Rs. 1,64,128.00 Reg.-no. of the firm was alsoriot mentioned on the quotation letter.
Payment of advertisement expenses were made to newspaper but DAVP rate list notattached'with the bills . , . 'Rs. 3,456/- paid on 30/03/2017 by Rakesh Mathur (D.C.) for 6 pen drive but stock entry notavailable In the stock register. Demand also not attached with the voucher.
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, Aliganj, Luckn'ow -226024'^/-^ /'Phone&Fax:0522-4236996, EnM:[email protected] V* ' , •
t*. T
D.S.SHUKLA & CO.' CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
Xl.
xii.
xlii.
xiv.
XV.
xvi.
xvii.
xviii.
xix.
Rs. 17,368/- cash paid by the Rakesh kumar (D.C.) for stationary Items on 28/02/2017Upasthiti Abhiyan to M/S Pustak Bhawan. Payment must be paid, through account payeecheque.
Rs. 18,070/- cash paid by the Rakesh kumar (D.C) to M/S Satyam Tent House for UpasthitiAbhiyan. (1/03/2017). Payment must be paid through account payee cheque! ' 'During the checking of Attendance Register, it has b^n observed that during 13"" to 16^December 2016 Shiipi Srivastava (D.C) was absent but salary not deducted for that period.No leave application was available in the file.
Advance register for advance given to the staff not maintained properly.fe. 20,128/- paid on -29/07/2016 to M/S Sugam Gangwar for vehicle hiring but bill notavailable in the file.
Rs. 12,795/- paid to Mr. Ashish Kumar wide cheque no. 000301 on 30/03/2017 for Sofapurchased instead of firrh by which Sofa purchased.Rs. 21,532/- paid to. Mrs. Madhubala on 31/03/2017 as T.A. -but supporting tickets were notavailable with the voucher.
.Rs. 30,000/: paid to Mr. Arvind Kumar Pal on 23/03/2017 in advance for cleaning awarenessin favour of adjustment bills but printed bill not available.
Rs. 1,11,784/- paid to M/S Sal Ram Food Suppliers & Caters on 12/01/2017 but tender fileand vouchers not produced before us for the verification.
PILIBHIT
Exposure visit for Accelerated Learning ramp;-
Following issues are observed:
ObservationsBill No 983 dated 25.11.2016 Rs. 1200.00 for2 Flex Banner to be fixed in Bus.
CommentsGeneral Rate of Flex Banner is Rs. 10/- persq ft and the-maximum size for Banner to befixed on Bus will be 8 X 3 =24 Sq ft '*'2Banner Total 48 Sq ft, Amount for Bannershould be Rs. 480.00, Expenses incurred onhigher side.
Innova Car & Santo Car was hired along withBus for Instructors.- ■
Instructors should, accompany th^ttfd^ls^there is no separate need of
- I I 1 1 " , !:Cg;Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, Aligarfj, Lucknow -126024'"-. 5Phones Fax :0522-4236996^ail;dsshuklaca(avahoo.co.in H"" V'--'""' •''
(si)
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
.
expenses incurred.Lunch packet cost has been claimed as Rs.100/- other than Tea and Samosa cost.
The same supplier who has contract tosupply the food.s for two time at a.cost of Rs.54;50, has supplied the lunch' packet at Rs. ■100/- for one tim.e -. Expenses are on higherside. - ' ■ .
Consumable Stock register was not produced before us for our vefifjcatron.
Following staff are appointed on Contract Basis In DFO but they are gettingincrement as granted to Government Employee.
Naifie of Staff Amount Drawn in April 16 Amotint Drawn in July 16
Manish Kumar Srivastava • 31941.00 32775-.00Rakesh Kumar Patel - ■ . 31941.00 . .■■■ .32775.00Pankaj Shakya „ . 31107.00 ■ 31107.00Naval Kishofe Kapoor 31941.00 32775.00Pawan Aqarwal 24651.00 " 24651.00
The above mentioned persons are getting amount as salaried person along with.increment,it is suggested that the Contract or Agreement along with these persons should be again
- referred and it should be examined that whether the increments provisions are mentioned inthe agreement or not, if not thenit is huge loss to deptt.
They are appointed on contract basis then there must be deduction of'Tax @ 10% as TDSfrom each and every payment, where as their income are calculated .as salaried employeesallowing deductions u/s 80C and Basic exemption limit where as, As per Income ta)<" Act-Taxshould be deducted @ 10% from each and eyery payment without allowing any deductibnsor Basic exemptions.In this case Provisions of Income Tax Act are violated and may attract penal provisions forwhich the DDO will be responsible for not deducting proper amount of taxes.
Contract awarded to Suppliers or Contractors fKGBVV- ■
During the course of Audit DC Balika was on leave and all the files related to Contract waswith him and therefore the we cannot comment in the Contract procedures, it is advisablethat if someone is on leave during the audit period then the documents should be-transferred to other responsible persons. /
GORAKHPUR
(a) The audit party scrutinized the bank reconciliation statement related to saving bankaccount no. 0184010100025008 as on" 31.03:2017. which is opened and operated InPunjab National Bank, Gorakhpur. It was found that amounts are being, transferred tothe sub-district level through RTGS mode. Bank reconciliation statement^^"^al
Head Office: 6F-2, Ekta Apartment, 125- Charidralok Colony, Aliganj, Lucknow,42^6024Phone & Fax: 0522-4236996', Eiqaii : [email protected]
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gbrakhpuf
(b)
te trS; ouf Thrf'"' -"Idtil bank h^r,; - k-wledge at the DPO level to reconcile this credit entries byme bank hence, proper training/staffing is required to resolve this problem.The audit party scrutinized the bank reconciliation statement related to saving bank
. ■ ccount^np-. 0 8d010.100025008 as on 31.03.2017 which is opened and oplted ̂• Punjab Nabonal Bank, Gorakhpur. It was found that amounts are .being transferred to'the sub-d,stnct level through RTGS mode. Bank teconciliabon statement Tefl^Jh tdeb ted or credited to be reconciled entries of. these transaction could be traced outThere is no knowledge at the DPO level to reconcile this debit entries by tine^ bank,hence, proper-training/staffing Is required to resolve this problem. ' ■
various, amount is shown as credited in the cash book buf"deported in the bank between unspecified date In the bank reconciliation statement. It•fi ® IS bate In the entries. Due to this, anybody can not
It'atlenl ' -^^®=P°"blng entries in the bankPre Integration Camps were organized by DPO and a total amount of Rs.11880391.52have been expended by DPO. While examining supporting documents, we found that
to Payments to the persons/partiesto have better economy and transparency. . . ■
flllnlin"^H- Ledger and other'recordsfollowing discrepancies was found. ."=■ icluiusj
(c)
(d)
S.No.1-
Date31-12-2016 .
Amount206400.00
ParticularsRepair & maint. Exp.
CNo.754830
RemarksChequeCanceliedfreash chequeissued but notsanctioned byAppropriate
2- 31-12-.-2016
11990.00 Giobal enterprises For Hiring ofVehicle
754545 —Do— ■
3- 04-01-2017 ■
90685.00 Diamond Tours 8i Travels forHiring of Vehicie
754930 Bill ■ . Notproduced
4- 04-01-2017
14101.00 POL & Vehicle Maint. Issued, toMiranda Auto service
754937 —DO"
5- 10-01-2017
97209.00 Payment to Diamond Tours 8iTravels for Hiring of Vehicle
754987 "Do"
Offl«!sF5^t^a7tment, 12i-chandralokColony, Aliganj, LucknowPhones Fax: 0522-4236996, Email idsshuklacagiyahoo.co.in ' '
\
D.S.SHUKLA & CO.CHARTERED-ACCOUNTANTS
Lucknow
Gorakhpur
(e) While making perusal of the trial balance as on 31.03.2017, it has been observed thatduring financial year 2016-17, following amounts have been transferred to the personal
SI
no.
Name of account headAmount in Rs.
1 Honouranum Paid to (shiksha mitras)5930351.00
2 Honourarium Paid to Anudeshak
- 50452153.00.3-' Honourarium Paid to 'Accountant
' 2856829.00
• T*.
Total . " _59239333.00
(f)
- QIC yuuiy lu me personal oanK accountsof. the above staff.. It Is opined that a statement should be obtained at the year end fromthese staff_so that control of fund transfer and credited into the personal accounts of staff,may be exercised. It is essentially required to monitor that ali the funds which weretransferred to the personai bank account of staff is exactly tallying with the fund transferredby DPO;
The consolidated balance sheet and other documents relating to state of SSA UttarPradesh reflects that the following fund in transit is concerned with DPO Gorakhpur andKGBVPali. . • •
SI
no.
Particulars
SSA DPO.Gorakhpur
Gorakhpur KGBV ,Pali
Date. of remittancefrom SPO
21.06.2005
06.11.2012Total
Amount in Rs.
■867850.00.180000.00
1047850.00At the time of audit, it has been questioned with the DPO for efforts for getting'crec..of the above fund in transit, but it has been found that no efforts were made by DPO in thisregard. It was advised by the audit team that serious action should be taken to get credit ofthese funds In transit.
(i) There is a liability to pay IDS on account of Income Tax Act 1961 which was deducted In theseveral cases. It.has been Informed that these were deposited by DPO. However, respectiverecords for deposit of TDS Is not kept properly at the DPO level. It Is advised to ensureproper documentation In regards to deduction of TDS and its deposit.
0) While making perusal of the trial balance for the year ended 31.03.2017, It Is observed, that atotal payment of Rs.1623140.00 has been booked In the account head of hiring of vehlcleunder Project Management Cost of DPO. An official vehicle Is also being deployecj Imthe DPOand an amount of Rs. 123383.00 has been paid for purchase of petrol, oil and lubricant aswell as maintenance. Proper log book of, the hired vehicle could not be produced beforeaudit. Running payments have been made to M/s Diamond. Tours and Travels^urlnd
j Head Office; 6F-2, EktTA^rtrtent, liTchalidTaiok Colony, Aliganj, Lucknow! Phones.Fax :0522;4236996,En^:[email protected] .rYj -if""'-- ; \CVMl
-A
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
financial year 2016-17, Expending in hiring of the vehicie of Rs.1623140.00 is not justifiedwithout proper documentatipa.for running of. vehicie on different dates'and for purpose forwhich it was depioyed. Purchase procedure shouid have been also implemented' as pernorms provided by the Government of India to arrive at different parb'es from'whom theservices have been pbtalned.
(k) A- total amount of Rs.32394.00 has been expended in the account head of Annual Work- Plan'and Budget (Navachar). Voucher through vyhich expenditures have been made are not keptproperly at the DPO level. This should be kept with immediate effect.
(!) It has been found that the cheques were issued and later on cancellation of the chequeshave been made. It has not been entered in the cash book /bank book of DPO. This showsthat cheques have been prepared before taking proper approval through file_,and kept formaking payment to the parties. When approval was not granted, then'it has been cancelled.This type of practice attracts financial irregularities at any time. It is advised to DPO todiscontinue this practice. •ODuring course of examination of the cash book/bank book, it has been observed thatrunning payments haye been made through cheques though there is strict instructions thatall the payments should go through RTGS mode only. Some instances In this regard arebeing given as under- . • ^
Cheque no. Date' Amount in Rs. Name of party to whompaid
755038 08/03/2017 60872.00 Jagdish Caterors:Preintlqration Camo
755044 08/03/2017 • 91466.00 Diamond Tours & TravelsHiring of Vehicles
754545 31/12/2016 . 11990.00 Diamond Tour and Travels754930 04/01/2017 90685.00 Diamond Tour and Travels '
• ; — UUJCU L»I| uulO Ul ri/s MMia
Construction and Manpower Supplier. Perusal of these bills shows that service tax @ 15% ischarged as service tax on gross amount of the bill. It is advised to DPO to get deposit
. chailan of service tax while releasing further payment to the said' firm which will controlgovernment revenue loss, if any. It is also found that this party was selected in the previousyear but services are being obtained the current financial year, hence sancb'on/renewai ofthe said firm is due.
(l)An amount of Rs.558000,_00 jias been booked as expenditure in account head of additionalclass rooms rural area and 1302000 for urban area. It has been observed that utilizationcertificate and completion certificate are being kept in the loose manner at the DPO level
- which should be kept properly. Same situation has been noted in the case of expenditure ofRs.16586000.00 booked under boys toilet/ urinal in the Primary School and UppepfhrnarySchool.
jlaj!Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, Allgani'LucknOvy -i26024^
Phone & Fax: 0522-4236996, Em|iU^[email protected]
D.S.SHUKLA & CO,CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
(m)_Bj:oad Band connection was. to be given to the office/centers during FY 2016-17. A totalamount of Rs.36O,G0O;OO has been released to the different offices/centers-for connectivityof broad band @ Rs.36GOO.OO.Present Condition of the-connectivity was not available-in theoffice.
KUSHINAGAR
(a) During Course of Audit it was observed that;-(i) Linking of stock entry from DPO to Br6, BRCs to NPRCs and WRCs to
Schools should have been made to arrive-k total availability of the free text. , - ^^j^bopksanddistribution thereof.(ii) Deposit challan of TDS amount should have been kept properly,
(b)The audit party scrutinized the bank reconciliation statement related to saving bank accountno. 520102010001983 as on 31.03.2017 which is opened and operated in Union Bank of India,Padruna. Itjs found that an amount of Rs.4009.73.00 is reflected as amount debited by thebank but not entered in the cashbook/bank book. This should be adjusted in the books ofaccounts.
PRATAPGARH
i) Cash Book was scrutinized by audit team ,At the observation we have tallied the^ ■previous year balance of cash book we noted that opening balance as on OT.04.16 wasRs. 4,49,96,065.00 but the previous audit report shows closing balance as on 31 03 16was 4,57,02,585.00,difference of Rs. 7,06,520.00 was noted rectification has to bemade by office in this regard. Entries of cash book from 01.04.2016 to 19.10.16 are notbeing certified by DDO. We have opinion that all the entries shouid be properiy posted 'and certified by concerned authorized persons.
ii) • An amount Of Rs. 8400.00 and Rs.8470.00 on dated 19.1.17 and dated 08.02.17■ respectively has been shown credit in bank account no. 20427944582 of SSA but thesame has not been taken in cash book. No specific reason has been qiven bvoffice In this regard.
. iii) Bank Reconciliation a statement was. scruOnized by us, it was noted that the followingcheques has been shown uncleared. ■ .
S. no. cheque No.' Date Amount1. 16837 31.03.14 ■ 1179136.002. 16838 31.03.14 24064.003. . 7787 31.03.15 99065.00
iv)
.. . . ^ , w. iw vti I Ml f VVC MuVC
should have been cancelled and taken back as receipt in cash book.
During the stay of audit Vouchers guard file was observed, we have noted that an amount pfRs.25,53,986.00 has been shown expenditure in a/c head of CCE Profile/ report
■
Head Office; 6F-2, Ekta Apartment, 125- Chandralok Colony, Aliganj, Lucknow -226024 f,Phone & Fax: 0522-4236996, Email: [email protected] f"';| . li
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
P'Ji'chase. Under this process two firm named M/s amber Presspvt. Ltd.39, naviuljah/oad bans mandi luc'know and M/s singh caters & suppliers darii Kuangonda was selected for supply of said Items. We have noted the following discrepancies.
A) Purchase order has been given to these firms on dated 31.03.017." .B) For Physical verification a three member's team has been constituted by BSA Sh' B N
Singh.on dated 31.03.17. " " "
C) The Material has been supplied by the firms on dated 31,03.17.D) The material has been Shown distributed on dated 31.03.17 although physical verificationreport was not made available to us.
E) The bill has been presented for payments by concern firms on dated 31.03.17 andSurprisingly the payments has been shown done oh dated 31.03.17'
We h^e asked to concerned person about this process no satisfactory answer was given bytnern. This makes suspictous In this purchasing, we have opinion that it is not possible to do allthe things in same day or date. A proper clarification has to be made by concerned authority aspecial team should have been constituted to recheck the above purchasing matters.
ALUHABAD '
Major bbservation■ a. During the course of audit it was noted that an amount of Rs. 3,54,28,400.00 has been
received from state project office luckhow in the month" of april 2017, but the same 'has been taken in cash book on dated 31.03.17, & disbursement has also been shownon the same date. No Related letter" from SPO has been shown to us, we have opinionthat this amount can't treat as expenditure, it should have been treated as advance forthe next financial year.
During the financial year 2016-17 SMC Orientation programme were organized by DPOat different level an amount of Rs. 1893450.00 was shown expenditure in this regardRelated records were not produced before us by concerned District coordinator.
MEERUT
B.Major Observation of DPO:
a). Hiring of vehicles: The file & supporting Vouchers were not made available to us.Further who made these journeys, their names and the approval for the same also notavailable. 'Hence hot provided to us during the course of audit. ..The logbook was also notavailable for verification. ' ' ,
b) Budget provision has been made for distribution of school uniform and it is instructedthat separate Utilization certificate should be obtained by the DPO in the given time frame ofthe manual but it is not adhered. Along with Utilization certificates, Photocopy,of^;Unif«rjTi
.Ml ■
Head Office: GF-2, Ekta Apartment, 125-Chandralok Colony, Aliganj, Lucknow 722&024 iPhone & Fax: 0522-4236996, EmaiHjisshuklaca^yahoo.co.in \
D.S.SHUKLA & CO. LucknowCHARTERED ACCOUNTANTS Gorakhpur
Distribution Register of the Schcoi, Photocopy of the Expenditure Voucher, Photocopy ofPassbook .was to be submitted but nothing was obtained by- the DPO in this respect
c) Identification of the fixed assets procured sihce inception of. the project is not made bythe o.ffice . This should be done as early as possible.
d) BR^/NPRC Grant: Rs.4,20,000.00 & Rs.7,00,000'.00 were'transferred to the. respective .BRC s/URC Account @ Rs, 80/000 per BRC and Rs. 11,40,000:00 & Rs.9,50,000.00 weretransferred to NPRC Account @ Rs.22,000.00 per NPRC for contingency & J.A./ meeting etc.
.As per SPO Letter instruction were given for the proper utilization for this grant & forobtaining utilization latest by 15 April.2017 by the DPO.But so far no utilization was made available to us for the verification. Non- production of the
■ UC's indicating that the funds were not properly utilized of BRC/NPRC level.Further the UC must be verified by the AAO & approved by the BSA.
IV- Major Ot)servation relating to NPEGEL:
« is no expenditure at the DPO level under the NPEGEL ProgrammeNPEGEL ^ NPEGELHence there Is no major observation regarding expenditure of
V- Major Observation relating to DIET: '
Ca) Funddiave been received from SPO Rs.29000.0G and Rs.lBOOO.OOfor which no entrv wastraced in SPO ledger.However no expenditure was done by diet for respective training for"
■ which the fund were realeased. ' ■(b) During the year it was observed that funds of other program ierSCERT were received
Rs.940000.00 in SSA account of DIET and payments were made through SSA accounts. '
'^3ve observed that there is no fund in transit as on 31.03.2017 as per ledgerof SPO provided to us. • ' ^
ALIGARH
Head Office; GF-2, Ekta Apartment/125- Chandralok Colony, Aliganj^LucknowCzzkb^ j..Phone & Fax: 0522-4236996', Email: [email protected].!n
us
D.S.SHUKLA & CO. Lucknow'CHARTERED ACCOUNTANTS Gorakhpur
B. Major Observation of DPO;
a) , hiring of vehicies: The file & supporting Vouchers were not made .available to us. Furtherwho made these journeys, their names, and the approval for the same also not available Hence notprovided to us during the course of audit.. The logbook was also not available for verification...,
b) Budget provision has been made for distribution of school uniform and It Is Instructed thatseparate Utilization certificate should be obtained by the DPO In the given time frame of the manualbut It Is not adhered. Along with Utilization certificates, Photocopy of Uniform Distribution Registerof the School, Photocopy of the Expenditure Voucher, Photocopy of Passbook was to be submittedbut nothing was obtained by the DPO in this respect , . ' " ' .
c) Identification of the fixed assets procured since Inception of the project Is not made by the office. This shduid be done as eariy as possible.
d) As per-procedure physical verification of dead stock items should be conducted annually itobserved that this physical verification is not made by the office during financial year. IS
HATHRAS
B. Major Observation of DPO:
a) As per procedure physical verification of dead stock Items should be conductedannually. It Is observed that this physical verification Is not made by the offlce...ciur[nqfinancial year. .
f y
> Head Office; GF-2, Ekta Apartment, 125- Chandralok Colony, Aiigan], Lucknow -22602^'Phone & Fax; 0522-4236996, Em^[email protected] V
WJ
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
b) Identification of the fixed assets procured since inception of the project is not made bythe office . This shouid be done as eariy as'possibie.
c). Budget provision has been made for distribution of school uniform and it is instructedthat separate Utiiization certificate should be obtained by the DPO in the given time "frame of
. the manual but it Is not adhered. Along with Utilization' certificates. Photocopy of UniformDistribution Register of the School, Photocopy of the Bcpenditure Voucher, Photocopy ofPassbook was to be submitted but nothing was obtairied by the DPO in this respect
d) Hiring of vehicles: Rs.239783.00 was paid for hiring of vehicle during the year andvehicle was selected,.-without any tendering procedure as the amount was more than Rs..'lOOOOO.OO.No JDS was deducted. Jhe logbook was not available for verification. " ■
e) BRC/NPRC Grant: Rs. 4,00,000:00 & Rs.2,40,000.00 were transferred to the respectiveBRC"s/URC Account @ Rs. 80,000 per BRC and Rs.6,50,000.00 & Rs. 7,80,000.00 weretransferred to NPRC Account @ Rs.22,000.00 per NPRC for contingency & T.A./ meeting etc.As per SPO Letter instruction were given for the proper utiiization for this grant & forobtaining utiiization.But so far no utilization was made available to us for the verification. Non- production of theUC s indicating that the funds were not properly utilized of BRC/NPRC level.
■Further the UC must be verified by the AAO & approved by the BSA.f) Fund transferred to the selected Aided schools and Govt. Inter colleges should be crossexamine for transfer of fund and receipt of fund to ensure no fund Is lying in pipeline.g) As per provision free uniforms are to be provided to all Girls, SC Boys, BPL Boys and all
"f is ^ been made in the annual work plan and budgdt inShafe bergTven '
ETAH
1. Major Observation of DPO:Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, Aliganj, Lucknow -226024
Phone & Fax; 0522-4236996 ,Ejn«lUdsshuklaca(S)yahoo.co.in
D.SiSHUKLA & COp LudmoWCHARTERED ACCOUNTANTS Goralchpur
a)Hiring of vehicles; The file & supporting Vouchers were not made available to us. Furtherwho made these journeys, their names and the approval for the same also not available.Hence not provided to us during the course of audit.. The logbook was also not available forverification.
b)Budget provision has been made for distribution of school uniform and It is Instructed thatseparate Utilization certificate should be obtained by the DPO in the giyeh time frame of themanual but it is not adhered. Along .with. Utilization certificates, Photocopy of-UniformDistribution Register of the School, Photocopy of the' B(penditure Voucher, Photocopy ofPassbook was to be submitted but nothing was obtained by the DPO in tiiis; fespect
c) Identification of the fixed assets procured since inception of the project is not made bythe office .This should be done as early as possible.
KASGANJ
a) BRC/NPRe Grant: Rs. 5,60,000.00 were transferred to the respective BRC"s/URC. Account @ Rs. 80,000 per BRC and Rs.17,16,000.00 were transferred to NPRC Account @Rs.22,000.00 per NPRC for contingency &T.A./ meeting etc.As per SPO Letter instruction were given for the proper utiiization for this grant & forobtaining utilization.
But so far no utilization was made available to us for the verification. Non- production of the■ UC's indicating that the funds were not properly utilized of BRC/NPRC level.Further the UC must be verified by the-AAO & approved by the BSA.
b)Fund transferred to the selected Aided schools and Govt. Inter colleges should be crossexamine for transfer of fund and receipt of fund to ensure no fund is lying in pipeline.
to"'2,' Boys,..BPL BoySand ailstudents of KGBVs. Budget provision has been made In the annual work plan and budget Inthis respect. However, while transferring; of fund to this category of student some more careShould have been given.
d) Travelling Allowance : .Rs. 332460.00 were paid to various office staff In form of T.A but no details andff^ltenfor journey were made available to us.
e) Medical Assessment Camp;I'V'-' to IS
■ .-'A ...-r
Head Office: 6F-2, Ekta Apartment, 125- Chandralok Colony, Allganj, Lucknow -2^6024--Phone a Fax: 0522-4236996, Em3il-t^[email protected]
Chs)
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
Rs, 25000/- has been incurred on medical assessment camp. Only receiving's was availablefor the honorarium paid to the Doctors. \ "In the file of medical assessment camp the.communication made with C.M.O. was notavailable for the selection of the different specialist doctors.In the absence of communication made to CM.O; the payment made to the doctors couldnot be verified with a reasonable certainty.
•g)
h)
j)
Muzaffar Nagar
a. Major Observation :
■ ^rrnmi'^ Reconciliation Statement were prbparbd for any of Bank Accounts while 6 BankfS nf Th ~ Mujaffar Nagar for General Fund and Capital fund. AList of Their Bank and Account No's, are as underFor General Fund
Punjab National Bank, Hanuman Chowk, MZN A/c no. 1591000100198447 ■ - ■ ■ ■ -Punjab National Bank,.South Bhopa Road, MZN A/c no. 3720000100118045Indian Overseas Bank, Main Branch, MZN A/c No. - 058001000010435 * 'Punjab National Bank, Hanuman Chowk, MZN A/c no. 1591000100232954.
For Capital FundOriental Bank of Commerce, New Mandi, MZN, A/c no. 00482191025800.Punjab National Bank, Hanuman Chowk, MZN A/c no. 1591000100188635
for GenS maintained, one for Capital and one.Rs. 1,34,83,970.00 was received from SPO on 12-04-2017 In ssa general fund but the
ss sisr"Rs 3,34,896/- was paid to TRC contractor for Free Text Book Fright without any of bllty
hp but no evidence Ls^attaSA/f F frfpr°pt were delivered at BRC level. Expenditures were book at some of BRCsd&ctivf ' ™ Contractor, Procurement procedure was.As per SSA manual on Financial Management and Procurement-Para No. 1271 "Thegoods works and services that have not been procured In accordance with the
or'ocPdums''a°Jh h ? n Government procurementinri^rpri nn '^6 case may be, shall be treated as mis-procurement. The experidltureincurred on such procurement shall not be eligible for financing from SSA"funds, .
Various, advances has been made to staff for to carry out different works bb^SI^documentation relating to verification of expenditure Is prepared by them'rand
f!
HeadOffice: GF-2,Ekta ApTrtment, 125-Cha^SkColony, Allganj,Phone & Fax: 0522-4236996, En5aih:-ds5huklaca|5)yahoo.co.in
D.S.SHUKLA & CO. lucknowCHARTERED ACCOUNTANTS Gorakhpur
th6re is no internal check regarding utilization of previous advances given to them andtheir effective udlizaticn before making another advance.
Baghpat
a) Rs. 1;18,73,148.00 was lying as Cheque issued, but not presented to bank in thereconciliation statement as on 31-03-2017. (As per ssa general fund)Issue of such cheques in huge quantity at the end offinanciai year is a bad practice toshow the udiization of budget ■ .
b) 'Rs.^56,78,278.00 was received" from SPO on 13-04-2017 to 19-04-2017 in ssa generalfund but the same was accounted for in bocks on 31-03-2017 and balance as per cashbook was taken accordingly. ■ "i;;.
. c) . Various advances has been made to staff for to carry out different works but no properdocumentation relating to verification of expenditure is prepared by them and furtherthere is no internal check regarding utilization of previous advances given to therh andtheir effective utilization before making another advance.
Buland Shahar
a) .Rs. 4,11;03,442.00 was lying as cheque issued but not presented to bank In thereconciliation statement as on 31:03-2017, (As per ssa general fund Punjab National-Bank Saving A/c no. 2899000100046830)Issue of such cheques in huge quantity at the end offinanciai year is a badpractice to show the utiiization ofbudget.
b).. Rs 2,17,70,639.00 was received from SPO on 12-04-2017 in ssa general fund, PunjabNational Bank Saying A/c no. 2899000100046830 but the same was accounted for inbooks on 31-03-2017. and balance as per cash book was taken accordingly.
c) Various advances has been made to staff for to carry out different works but no properdocurnentation relating to verification of expenditure is prepared by them and furtherthere is no internal check regarding utilization of previous advances given to them andtheir effective utilization before making another advance. . '
Ghaziabad
a) Rs. 3,14,71,977.00 was lying as cheque issued but not presented to bank in the
■ ■ statement as on 31-03:2017. (As per ssa general fund Indian av.ers.easBank A/c No. 045701000015979)
\Head Office: GF-2, Ekta Apartm^it^Tzi^'c^ndraior^onyr^^a^TLu^now^^lo^^^^^
Phone & Fax: 0522-4236996, E^: [email protected]
D.S.SHUKLA & CO. LucknowCHARTERED ACCOUNTANTS Gorakhpur
Issue of such cheques in huge quantity at the end of fmanciai year is a bad practice toshow the utiiizadon of budget
b) Various .advances has been made/to staff for to carry out different works but no properdocumentation relating to verification of expenditure is prepared by them and furtherthere is no internal check regarding utilization of previous advances given to them andtheir effective utilization before making another advance. " ~
Hapur
1. Fund In Transit
As Per SPO Ledger
. Granf in, Aid^ General rs. 5,44,40,222/-Graiit In Aid for creation of .Capital Assets Rs o/-
As Per.PPO LedgerGrant In Aid- General ' rs. 62282220/-
. Grant In Aid for creation of Capital Assets Rs. 0/-There was a difference of Rs. 78,41,998.00. Rs. 5428800/-, Rs. 13,13,568/- and Rs21630/- had been transferred by SPO on 31-03-2017but the same was not received
at DPO- Hapur during the fmanciai year 2016-17. Further Rs 10,78,000/- wastransferred by SPO oh 11-08-2016 but the same was not received at DPO during theyear:
2, Major Observation :
a)" Rs. 61,62,324.00 v/as lying as cheque Issued but-not presented to bank■ In the reconciliation statement as on 31-03-2017. (As per ssa general
fund Bank of India A/c No. 720310110005699).Issue of such cheques in huge quandty at the end of fmanciai year is abadpractice to show the utHizadon ofbudget
b) Rs. 1,83,002 returned from RTGS but the same was not accounted forin cash book in the reconciliation statement as on 31-03-2017. (As perssa general fund Bank of India A/c No. 720310110005699 )
Saharanpur1. Fund In Transit
As Per SPO Ledger
Grant in Aid- General rs. 20,43,30,064/-. 'Grant In Aid for creation of Capital Assets Rs o/-
As Per DPO Ledger
Grant In Aid- General Rs. 20,41,52,564/^''.
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, AliganUucknowPhone & Fax: 0522'4236996^JjTj^ail: [email protected] -'C'?-/'
c.
d.
.-,v.7
D.S.SHUKLA & CO. lucknowCHARTERED ACCOUNTANTS Gorakhpur ;
Grant in Aid for creation of Capital Assets Rs. . o/- ' !Difference: 1,77,500/- ;Rs. 1,77,500/- was transferred from SPO on 04-10-2016 but the same was not j
received at DPO - Saharanpur during the financial year 2016-17 . • i
. 2. M^'or Observation: , . ■ |a) Rs. 2,65,41,121.00 was lying as cheque Issued but.not presented to bank In .■
the reconciliation statement as on 31-03-2017. (As per ssa general fund ■ ■Union Bank of India A/c no. 306502010092986). . ...
^ssue of such cheques in huge quantity k the efid of rmandai year is a \bad practice to show the utiiization of budget ' ■ ' s i
• b) Rs. 1,80,01,922.00 was received from SPO ob 12-04-2017 In ssa general ' ifund , Union Bank of India A/c no. 306502010092986 but the-same was iaccounted for In books on 31-03-2017 and balance as per cash book was 'taken accordingly, ?
t
NPEGEL Saharanpur
Sawal ^ ^ Saharanpur regarding this fraudulent' i
b. The.aboveRs.4765000/-was taken In BRS as "Amount wrongly Debited by Bank" 1Qrcle off|ce, Punjab National Bank has accepted their mistake regarding the above Ifraudulent withdrawal by their letter dt. 25-04-2017. |
IFurther Rs. 20,25,000/- was withdrawal by same third parties In the month of April 2017 (Rs. 79,74,409.94 was existing as per Cash book of NPEGEL. It Is a huge amount which Is !Wrwal of SPO ' " Refunded to SPO or transferred to DPO Fund after ' •
KGBV SaharanpurRs. 3,25,000/- of Fund withdrawn from Bank In the name of third'party on 07-03-2017 withoutinvolvement of staff. A FIR had been made by BSA Saharanpur regarding this fraudulent withdrawal
Gautam Budh Nagar ( Noida)
a) Rs. 2,05,39,731 00 was lying as cheque issued but not presented to bank in the
Head Office: Gf-2, Ekta Apartment," 125- Chandralok Colony, Aliganj, Lucknow -5a6fc4.:70.''Phone ft Fax: 0522-4236996, Bofill: dsshuklacagyahoomln I. y ""
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
b)
c)
d)
Issue of such cheques in huge quantity at the end offmanciai year is a bad practice toshow the utilization of budget. ■ .
t
to. 97,37,560.00 was received from SPO on 12-04-2017 In ssa general.fund , Indianlt4501000012233 but the same was accounted for in books
on Ji-uj-2017 and balance as per cash book was taken accordingly.
Rs. 38/09,713/- was lying as excess credit given by Bank in the reconciliation statement31-03-201-7. (As per ssa general-fund Indian
Overseas Bank account no. 144501000012233)It is strongly recommended to reverse these amount in cash book as Miisdi Income:
fc. 49,40,706 33 was lying as excess debit by Bank in the reconciliation statement buf
nvprcf V 31-03-2017. (As per ssa general fund IndianOverseas Bank account no. 144501000012233).
Shamli
1. Furid In Transit
As Rer SPO Ledger
Grant in Aid- General
Grant in Aid for creation of Capitai Assets
As Per DPO LedgerGrant In Aid- General
Grant in Aid for creation of Capital-AssetsDifference
Rs
Rs. 5,91,03,776/-
0/-
Rs. 5,81,26,812/-Rs. ■ n/-
13,39,874/- was transferred from SPO as per SPO ledger but at DPo'^it'vras^bookedonly Rs. 3,62,910/-. Therefore a difference of Rs. 9,76,964/- was exists in DPO-Shamli.
2. Major Observation :-k) Rs. 1,02,26,927.00 was lying as cheque issued but not presented to bank- in the
M I- M 2-1-°3-2017. (As per ssa general fund Punjab NationalBank, New Mandi, Mujaffar Nagar A/c no. 1822000101409341).
I)thp u amount deposited by Bank but not taken in Cash Book, inn r.ch Statement as on 31-03-2017. It should be reversed and credited ■U ̂ ^?° '"come, (As per ssa general fund Punjab National Bank, New MandiMujaffar Nagar A/c no. 1822000101409341). liN ivcw i lanoi.
Head Office: GF-2, Ekta Apartmeht, 125- Chandralok Colo'nyi Aliga'ni Lucknow -2l60i4,cC.I^Phone & Fax: 0522-4236996^ail; dsshukiacagyahoo.co.in
(S3)
D.S.SHUKLA & CO. LucknowCHARTERED ACCOUNTANTS Gorakhpur
m) Rs. 1,74,41,828/- was shown in BRS as cheque deposited but not coliected by Bank inPNB, A/c no. 1822000101409341, out of which Rs. 57,22,030.00 was received from SPOon 12-04-2017 in ssa general fund and difference of Rs. 1,17,19798/-' unexpiained. .
c. During the span of audit we have noted that an amount of Rs 14,00,000.00.has beentransferred to BRC, NPRC and KGBV, in a/c head of RTE Meia, Utilization certificaterelated to this account head was not consolidated at DPO ievel, and-was produced 'before us for the verification, we have.opinion that UC,S should have been obtainedtimeiy. And produced when demanded.
d. Special training expenditure amount of Rs.-1,64,160 Has been shown in trial balance,this training has been organized for drop out students , related record like no. ofstudents, arid other activities were to be produced before audit team
DPO-BALRAMPUR
1.Funds^are kept in the bank" account of N.P.E.G.E.L. by the District Project Office in Want ofdirection from the State Project Office SarvaShikshaAbhIyan, Lucknow. There is immediate need fortaking back of this money from the DPO. Action should be taken in this regard.'
2. It is found that there is provision for District Coordinators for different segments like DC CivilWork, DC Girl Education, DC lED, DC Training &'DC Cojnmunity Mobilization. However, practically atthe district each & every district coordinator is not posted rather charge of one segment or anothersegment has been given to one or two district coordinators. This affects-the quality issue at theDistrict Level. We suggest that these posts should be filled as early as possible.
3. It Is reiterated that there are balances there are balances in the Village Education Cpmmittee(VECs) Bank Account as per information. This bank account was operated with the joint signatureof the Head teacher of the school & the Village Chief. This bank account was opened erstwhile forimplementation of SSA activities. Since this account is not being used hence clear cut directionshould be given to the Sub-Districts via District Project Office so that blockage of fund could beavoided.
DPO-LUCKNOW
g. The Bank reconciliation statements of DPO have not been- prepared by the unit as on31.03.2017 for all bank accounts of the DPO. At the close of the month Bank ReconciliationStatement should be drawn to re-verify payments. This process reveals causes of differencesbetween closing balances of Bank book and Bank Statement of the bank accounts. It is fourid that itis not maintained at monthly basis. It is utmost requirement to prepare Bank RecopcliiationStatement at the close of each and every month. While making perusal BRS as on 31.03.2016 it isobserved that ah amount of Rs. 446489.00 h recorded for different cheques as
Head Officer GF-2, Ekta Apartment, 125- Chandralok Color^, Aiiganj, Lucknow^kfOZi^Phone & Fax: 0522-4236996,..Ej3a^il; [email protected]
(SV
D.S.SHUKLA & CO, lucknowCHARTERED ACCOUNTANTS Gora.khpur
were Issued in 2014,2015 and 2016 .This should be reversed after makingy,ecessafy
■ro'Jitprc'' provision, different Training programmes are to be organized by Block Resource
DPO-RAIBARETI I Y
is nntpri Previous year balance sheet and other connected documents for f=Y 2015-16; itIS noted that an advance of Rs.285423430.00 is reflected in the account head of additional classrooms. This amount was actually released in the year of 2014-15. We tried'to persuade DPO forobtaining UCs and technical completion report of addlHohal . class rooms for booking as expenditurein this account head but we have to report that nothing was done in this resperanrthe Imeamount was reflected as advance in the FY 2016,-17 also.
f report'that a total amount of Rs.14371361.97 is lying as idolfund at BRC-Jagatpur, Daimau, Raebareiiiy, Rohania, Maharajganj and Bachra^ K warartrrfoort'thft?-'''""' ^ack. But wehave to report that this amount was not taken back by the DPO in FY 2016-17 also Since huaefund IS lying at the BRCs hence, chances of mis-utilization of this fund could not be avoided. '3.While scrutinizing fiie relating to renewal of 690 Part Time Instructors for :)nifi 17 inc u ^
e are of the opinion that an annual statement of each and every part time instructor should hp
DPO-SANTKABIRMAGAR
rh ? Bank Reconciliation Statement is not prepared for the Bank Accountof the Santkabir Nagar (SSA).It is not prepared from veir long time. Non-preparation of BankReconciliation Statements leads short coming of fraud & embezzlement in the bank acqoantfThe-11 I, II I xVkU'S//
•"'-'J v-\\\Pft'ce: GF-2, Ekta Apartment, 125-ChandSTk Colony, Allganl Lucknow'-kS^4~Phone & Fax; 0522-4236996^^£m^: [email protected] " ''
; -
D.S.SHUKLA & CO. LucknowCHARTERED ACCOUNTANTS Gorakhpur
- prime duty of Assistant Accounts Officer Is to maintain or' supenrise. to get maintained financialrecords for protection of misuse of funds at District Project Office level. It is reported that AssistantAccounts Officer is totally failed In maintaining of cash book/bank book, tally data In system, BankReconciliation Statement for all banks, obtaining of UtillzaHon Certificates from the field levelAdvance Register as required under paragraph no.74 of- Manual on Financial ManagementProcurement issued by the Government of India.
DPO-SHRAWASTT - . '
Shravasti Is maintaining three bank accounts for SSA General, SSA Capital and SSANPEGEL. Amounts have been received from SPO, Lko In the SSA General Bank Accounts. Interestand other-amount is credited In the bank-account of SSA Capital and SSA NPEGEL. It has beenfound that Bank Reconciliation Statements were not prepared by DPO'for a long back period Theaudit party pointed out this observation in continuation of previous audit report but no action hasbeen taken by the Management of DPO, It Is again pointed out that there is a Immediate need toprepare the Bank Reconciliation Statement as early as possible so that, any type of fraud-orembezzlement could be traced out on early basis and action should be taken for the same.
DPO-SIDDHARTHNAGAR
1. It has been observed that a total amount of Rs.l4 lacs have been transferred to the BRCs.forcarriage of free text books. While auditing vouchers relating to this at BRC, we found that actual
■ fi™"clal records of BRC. However, utilization certificates by the DPOshould have been obtained properly and adjusted against the advances-which have been recordedin the Advance Register of DPO. Some of actual expenditure vouchers for carriage of free textbook was available at'DPO ,were examined by the audit team. It is found that only receipt oftractor owner is placed In support of actual expenditure whereas proper bill and receipt along withtemporary log book should have been preserved.2. Quarterly Return of The Income Tax for the Rnancial Year 2016-17 has not been producedbefore the audit. Special attention needs to be paid in this regard.3. During the scrutiny of the files/ documents for the financial year 2016-17, BankReconciliation Statement (BRS) was Not produced before the audit team. Therefore;'audit partywas not able to check It. Control over disbursement from bank could not be exercised-.
DPO-SITAPIIR '
1. Pre Integration Schools were organized by DPO and a total amount of Rs.3069774.00 has beenexpended by DPO. Total payment of Rs.422560.00 was made to M/s Kamal Enterprises Lucknowthrough cheques no.38006 of dated 15.07.2016 for arrangement of Food. On perusal ofsupporting documents. It Is noticed that this firm is not registered either on VAT or any otherauthority as per supporting documents. Hence, purchases have been made from unregisteredfirm .as per the documents submitted to us. While examining supporting documeh^^hd
i. 6F-2, Ekta Apartment, 125- Chandralok Colony, Aliganj, Lucknow! •Phone & Fax: 0522-4236996/.tmail: [email protected] v
^c)
D.S.SHUKLA & CO. LucknowCHARTERED ACCOUNTANTS Gorakhpur
that some more care should have been taken while making payments to the persons/parties tohaye better economy and transparency. .
2. A total amount of Rs.25.16 lakhs has been paid to service provider M/s ChhaviPandey& Co.,Lucknow for supply of Assistant Accountant at block,level. This firm is selected in the previousfinancial year & the same firm Is continued for this financial yean While scrutinizing concerheddocuments we observed following points:
i) Attendance of the Assistant Atcountant could not be furnished before audit. It is found thatthese assistant accountarits are pot providing accounting- services at block level. Henceposting of the Assistant Accountant is questionable. Utilization certificate "of the block is. not -compiled properly. Advance register at the block levei is not kept. .
li) It IS found that Honorarium of Assistant Accountants is paid for Six Months viz. March 2016April 2016, June 2016, July2016& August 2016 at one stretch. Though it should have beeri
■ paid on monthly basis. No suitable acfion was provided to the audit.Ill) A letter no: SPD/2929/20i3-14/LUCKIMOW was Issued on 20.09.2013 for getting sanction" forpayment of more than Rs.lOOOOO.OO from the competent Authority. But it is not adhered
, iv)Amounts have been transferred to the 4 BRC, 20 NPRC, 100 Schools amounting to Rs.2k98lakhs on account of Padho .Bharat Badho Bharat based on letter noGud;V./Innovtionnirdesh/4006/2016-17 dated 28.11.2016 Issued from the State Project Office'Utilization Certificates have been collected partially.
DPO-UNNAO
di^rent^l^tp'^'^® Learning Camp (ALC), It was noted that Absent(A) onAif frA^ f I, " recorded in the attendance register of April, 2016 but later-on this
t record. This has created financial implications ofcA w payments. D.C.(I.E.D.) have verified contractors' bill1.e. M/s Sant Enterpnses, Shuklaganj, Unnao by putting remark "Work Verified" but we are of the
opinion that it should have been certified in consonant with the attendance register so that If anyunwanted payment was there, then it could be revealed.
2. An amount of Rs.l4,27,258.00 (including TDS) has been paid to M/s U.P. Development Systemfor supply of computers. These computers were purchased for 14 schools but physically thesecomputers were kept at DPO level at the time of audit which is highly objecOonable Stock erttTof
available at the time of audit. Some'items i.e. UPS is being used inDPO. A bench marking was to be done by NIC Department.which was also not done.
3. A cheque no.644173 of dt.31.G3.17 amounting to Rs.350742.00 for purchase of Cpmputer Kiosksto 14 schools.However, we have to report that since, no computers were supplied to the khoois,then this amount should not have been transferred for protecting mis-use of fund. Basic objectiveof computer education could ■ not be fulfilled due to mi-management in procurement-^andimplementation of this activity, which is highly objectionable
* Ac-."-,'' ...Vs
Head office:'gF-2, Ekta Apartment', 125- Chandr'aiok Colony, AliganjAucknowl22fe024^^^^ ^Phone & Fax: 0522-4236996 dsshuklaca(S)yahoo.co.in J " I'
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
COMPLIANCE OFPBmous YEAR'S rK.V 701 ATTBTTOBSERVATIONS
The audit obse^afions of previous year have still remained un complied in the followingDistricts to the best of our hnhwledge and belief as reproduced below:
1.DISTRICT-PRATAPGARH:BANK RECONCirjATTflN-.During the course of verification of Bank Accounts Reconciliation at DPO we have
^properly .Details of such entries are'^sfoUbwT
906401 31/03/2010 419625.00 20/Kl2.784137 07/06/2011 .5436,65.00 02/06/201113572 22/10/2011 2580000.00 29/12/2011
. • ̂ FoUovtog amount written in bank reconciliation as issued to parties but notpassed from bank. There is no reference of cheque No. for ftese^Xs
Rupees Date ch No.2126720.00 31-03-2011 NOT GIVEN5684225.00 31-03-2011 NOT GIVEN •
* ALft ̂ '^2^20. dated 31/03/2010 passed from bank on 27/04/2011toount as per previous year reconciliation is Rs.lO,94,000 00 whereas as ner
R^8'i?0m OO^''- 1.O9.O4O0O.OO . Hence there is difference of
2011-12 opening difference is taken as Rs-95,64.890.00 this is not proper.
-cheque issued but not presentedfor parent, cheque passed from bank but not entered in books, opening^eSc^inbai^ balances.. Details of such differences are as follows:- ^
nm'mrn mm ' /y* "'•^T'
I Apartment>y
Chandralok Colony anj Lucknow 6024, Ali{, • dsshuklaca(S)y
AligPhone Fax 0522 4236996 ahoo CO
D.S.SHUKLA & CO,CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
In. the opinion of Auditors the above amounts which could not be identified withe respective transactions need through investigation and necessary action
should be taken at the earliest.
In the opmion of Au'ditors the above, amounts which could not be identified" with
stouMb^eirntXfa^L^t^^ investigation and-necessary actionWe have further observed that such entries has been passed by DPO without
Rs°r8T?2's6S nn 7B'SBI,AND BARODA lip G^iMIN bInk.' ' ,Ks 2,86,12,565.00 has been debited in Books of accounts and Rs-2 34 81 297 00
r'sSs oofed ? of accounts. Due to these entries f^fnl ofDPO^n ,th 1 different heads by theDPO. In other words these are expenses (net) of previous year which have beenaccounted for in books without proper approval.
OTHER OBSERVATIONS:-
l: Rs. 606199.00 has been debited- to misc. income whereas thisMount IS reversal of bank interest by Baroda UP GRAMIN Bank.Hence interest Mount is overstated by Rs.606199.00 andmiscellaneous receipt is. understated by Rs.606199.00. '
"■ of" fn'fia, Pratapgarh closed° ̂ ^ Withdrawing cash from hank a/cRs.241105,00. No entry passed in account of DPO. Same shouldrecovered from person withdrawing cash from account..
0 Bank reconciliation statRmp.nf--
i- - Allahabad Bank.A/C No-2042795n5^ 1A sum ofRs.62,49,355.00 has been shown as opening difference.
Rsd 7,51,174.00 has been shown as cheques issued but not presentedpertainingtoF.Y-2009-I0 and 2010-11 which should be reversed. -
Rs.59,68,995.00 shown ascheques during F. Y-2009
Head Officer GF-2, Ekta Apartment,
as withdrawn from the bank without^^rfddrSWhe'-10. ■ ■
it. 125-Chandralokrnlnn*/ AiJoaniChandralok ColonyPhone & Fax: 0522-4236996
,^fi^r dsshukIaca(S)yahoo,co.in
:a
D.S.SHUKLA & CO,CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
COMPLIANCE OF PREVIOUS YEAR'S (F.Y. 2012-13^ SERIOUS ATJDTTOBSERVATIONS:
(1) District- Prafapgarh:-QUOTE:
a. -We observed that service books,- GPP passbooks, leave account 'd^arl and 'othercomected documents for verifying salary and other related payment to the officers andstaff on deputation could not be produced by DPO intentionally before audit. Likewisethe personal files contract agreement of the contractual staff could not be referred byaudit in view- ofTmon production of it. Due to non production of the connecteddocuments, the audit party could not,verify expenditure of Rs. 77.53 lacs during F.Y.which have been incurred on the management and quality account head of the financialstatements.
PART-:2b. Before providing this report, we also have not informed fi:om time to timeregarding non-production of the financial to the DPO vide our letter dt 11.Q9.2013(photocopy of this letter is being enclosed as per Annexure-A). Apart from this,information was also given through email to SPG, Lko for instructing DPO forproduction of Financial Record? but we have to report that no fmancial records, whichincludes following records and statements by the office of DPO Pratapgarh inspite ofour several requests and reminder- . ' ' ■ .
Cash Book/ Bank
"Book as per GOIInstructions
Banlc Statements Ledger Accounts Dead Stock
Register
Consumable stock'
register 'Cheque issueregister
Bank
Reconciliation
statements dra'wn
with properprocedure
Dp ReceiptRegister
Grant Register Advance Register Vouchers - guardfile . ,
a. We have dxamined incomplete cheque issue register, bank statements andaudited Balance Sheet of FY 2010-11 (which was provided by the SPtO-rBka-
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, Aliganj, Lucknow -22Phone & Fax: 0522-4236996, [email protected]
NOl!.- cQr-Vi
024 rAVi\i I -k
D.S,SHUKLA&CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
Office . Our findings are being provided for necessary further action to resolvethe issue- .
b. It is noted that DPO Pratapgarh has taken a. less opening balance of Rs.10983292.00(audited Balance Sheet FY 2011-12 reflects closing balance ofRs. 48023321.00 whereas opening balance has been talcen as Rs..37040028.50by the office) which signifies that closing balance has been reduced to suit therequirement of the DPO in respect of. Fraud / embezzlement as the case may
■ be.' ■
Perpsal of bank statements'shows following disbursement wi^out.supportingdocuments for payments. Since no records have been shown for .verifyingdisbursement / withdrawl of fund hence, we conclude that all the funds havebeen embezzled-
c.
1.
S.no Name of the Bank . ■ Account No. Withdraw] includinginterbank transanctionamount in Rs. During FY2010-11
I Allahabad Bank,Pratapgarh
20427944582 286980762.00
2 Bank of- Baroda,Pratapgarh
5680100043144 56270602.00
3 Baroda UP Gramin Bank,Pratapgarh
53450100043144 272857292.00
4 Allahabad . Bank,Pratapgarh
50060069797 66422312.00
5 Bank of Baroda,Pratapgarh
5680100052956 NIL .
6 -Allahabad , Bank,Pratapgarh
20427950551 997583.00
As per GOI provision all the transferred amount to the sub district levelshould be booked as advance and after obtaining utilizationcertificates/statement of expenditure, as the case may be, the expenditureshould be booked in the financial statements. The officers and-staff of DPOhave never bothered for the maintenance of the advance register and otherrelated provisions.
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, Aliganj, Lucknow J2260^"Phone & Fax : 0522-4236996 ,.&Tray: [email protected] ^
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
' Lucknow
Gorakhpur
11.
in.
IV.
V.
Examination of Statement of Expenditure of Different account head for FY2012-13 reflects that an account head in the name of unexplaineddebits/advance-has been created by the Management of DPO. This accounthead is not explainable to the audit by DPO Pratapgarh. SPG Lko must beinitiate apprppriate legal proceeding, which may. include referring the matterto EOW or FIR against the official responsible or accountable for the same,considering the materialitypf the amount involved of Rs. 698r6358.50.
st^ements of the above banlc accounts were kept in-loose manner-and this has been produced before audit after long persuasion for Statutoryaudit. While making perusal of these banlc statements, we have observed thatseveral times, cash withdrawls have been made by DPO but Cashbook for
.talcing into account physical cash in the office and disbursement thereof,could not be produced before audit. This has resulted into embezzlement ofthe Fund of SSA straight way after withdrawing cash fi-om the bank. Detail isbeing provided as under:-
S.No. N^e of the bank Amount in
Rs.Remarks' ..
1. Allahabad Bank 709393.00 As per Annexure-A2. BankofBaro'da 588165.00 As per Annexure-B.3. Baroda UP Gramin Bank 78619.00 As per Annexure-C
The details have been prepared based on the bank statements at SPO, LkoOffice. We perceived that there may be some other bank accounts for whichno banlc statements were made available to the audit. This is due the reasonthat audit party asked declaration from the office regarding non operation ofother banlc account but no declaration was provided by the office. -.Since Cash Book/ Banlc Book of DPO could not be referred due to nonproduction of this vital record, hence the audit party tried to verify -fund-reconciliation from SPO remittance to the Bank Statement of different Bankaccounts of DPO. It is noted that an amount of Rs. 3600000.00 has not beencredited into banlc account maintained in Allahabad Banlc, Pratapgarh forNPEGEL programme. It is fyought to the notice of Management
Head GF-2, Ekta Apartment, 125- Chandralok Colony^ Aliganj, LucI<howi22feci2T-^y^Phone & Fax: 0522-4236996 ..EmajJ: [email protected]
D.S.SHUKLA & CO. LucknowCHARTERED ACCOUNTANTS Gorakhpur
on 10.10.2012. His shows that gross negligence of SSA Fund was made byDDO alongwith joint signatory of the banic accounts.
y - *
INTERNAL AUDIT Rff.ROUT
As per mformation of DPO , internal audit was conducted by the InternalAudit Gell of SPO, Lko but no internal audit report is available at DPO forour reference and consideration in reporting statutory audit report.
As per the audited Balance Sheet and Income and.Incpme & Expenditure A/cof FY 2011-12,' a bank account was there in State of India, Pratapgarhwhich was closed in the FY 2012-13. Since this bank account was closedhence proceed after closing this bank account should have been'taken intobooks of accounts but DPO is not able to explain proceed of this closed bankaccount hence, there is a chance of embezzlement of f\md.
■ audit report of OISTRTOT TN.<1T,TT,tv n. AND TRATNTNr.(DIET) PRATAPGARH ff.QR THE ffV 2012-13 ! ^ ^He audit party asked financial records of DIET Pratapgarh .while staying inDistact Pratapgarh through messenger. Several requests have been providedby the audit team for production of financial records of DIET but we have toreport that none of the financial records alongwith the supporting documentscould be produced before audit. Hence finally we have to submit our reportWithout verifying expenditure which has been made by DIET Pratapgarhunder different training programme.
audit REPORT OF KASTURBA QANnm avacty,^ BALTKA VrnVAT.AVADISTRICT-PRATAPOARH for the EY 2012-13 ^
It has been observed that KGBVs are being run under the supervision of ZilaBasic Shilcsha Adhikari and Assistant Account Officer,. joint.signatory of theBanic Account, posted at DPO. Teaching and Non-Teaching staff has beenposted for quality education atbthe respective KGBV's. All the KGBV'shave separate bank accounts with the joint signature of Zila Basie-^:^shaAdhikari of District Pratapgarh and AAO of DPO.
ISoffice: GF-2, Eta Apartment, lITBS^olcny, Aliganj, ''Phone & Fax: 0522-4236996, EmSHNdsshul<iaca(ayahoo.£o In '
D.S.SHUKLA & CO. LucknowCHARTERED ACCOUNTANTS Gorakhpur
<
The Audit Party asked financial records of KGfiV while staying in DistrictPratapgarh through in-charge AAO Sri R.N.Tiwari who is'pbsted on the post of ' ■AAO in-the Rashtriya Madyamik Shiksha Abhiyan(RMSA), District Pratapgarh.Several requests have been provided by the audit team for production forproduction of the financial records alongwith supporting documents could beproduced before audit. Hence, finally we have to submit our report withoutverifying expePdifure which has been made by DIET Pratapgarh under differenttraining programme.
REPORT RT.QCK RESOTTRCE CENTER. NYAT PANCHAVAT - 'RESOURCE CENTER; VILLAGE EDTJCATTON
COMMITTEEs/SCHOOT.lVIAJVAGEMKNTCOMMTTTF.E^rSMrcV SCHOOUS.DISTRICT - PRATAPGARH FOR THE FY 2012-13The audit party scrutinized the previous statutory audit report in respect of portionof BRC's, it is noted that mostly BRC's have never produced financial records. Itappears that there is no fear in the minds of Coordinators of BRC's think these allmoney of SSA has been provided to them for their personal use and. they can usethis tod of SSA in any-manner they want. This time also, no financial records ofBRC's , NPRC's have been audited by audit team.Very few records of VEC's / SMCs/Schoqls were examined by the aiidit teamwhich IS not in consonant with the provisions contained in the Manual issued byGOLSome major action by SPO, Lucknow' should be talcen for production of
. fihancial records relating to BRC's/ NPRC's / VEC's / SMCs/ Schools in future.'
2.M0RADABAD :-(KGBV-BHAGATAPUR TANDA) ,
/I. No Tender / Quotatibn have been called for all the purchases / payments. As per SSAmanual on Financial Management and Procurement Para No. 127.1 "The goods, worksand services that have not been procured in accordance with the prescribed proceduresoutlined in the manual or other State Government procurement procedures, as the casemay be, shall be treated as mis-procurement.. The expenditure incurred .on suchprocurement shall not be eligible for financing from SSA tods. '
NGp had withdrawn 5 employees salary for 11 months during the financial year 2012-13,without any sanction / approval of 5 staff members,as per SSA Guidelines it should berecovered from NGO- M/s Arpit sewa Sansthan. Details of unauthorized designation 1. UrduFulltime Teacher @ 9200.00 for 11 months 2. Part Time Teacher @ 7200.00
Head Office: 6F-2, Ekl^partmenV'lZs' Cfirndra'lok Colo^ Aliganj, Lucknow -226024--'^ ' \Phone & Fax: 0522-4236996, Em^[email protected] '
D.S.SHUKLA & CO. LucknowCHARTERED ACCOUNTANTS Gorakhpur
months, Sahayak Rasoiya @ 3200.00 for 11 months, Chowkidar @ 3200.00 for 11 monthsand Accountant @ 6000.00 for II months. Hence total of Rs. 316800.00 should berecovered from NGO-M/s Arpit .sewa Sansthan immediately.
COMPLIANCE OF PREVIOUS YEAR'S tF.Y. 2013-14t SERIOUS AUhTTOBSERVAtlONS;
The audit observations of previous year have still remained un complied in the followinaDistricts to the best of our knowledge and belief as reproduced below: ■ " '
District-Pratapgarh rc l. „DPO-
1. Major Observation: ,
Rs.69816358.50 shown in the TrialBalance under head Unexplained Debit/Advances" and this amount has also been booked
■ i>h>/AT' 1, T • show this amount under UnexplainedDebit/Advances in the Trial Balance because if once such amount has been booked underExpenditure it cannot be shown as Advance. Also in F.Y.20I3-14 no traces have been madeavailable to us of Rs 69816358.50. We were alsomot been able to verify the documentarySeoLtlirm H ̂ f u"'®' investigated and addressedadequately to find the truth and then account for accordingly and also take necessary actions '
■ to find out any chances of fraud/manipulation. ■During F.Y.20I3-14 one account of Allahabad -Bank A/c No:5680100043144 of SSA
. Oeneral m which balance as per Cash Book on 01.04.2013 was Rs.8484045.00.This account
frith ^ of Rs.3076482.00 of this account was transferred to■ -another SSA General account maintained with Allahabad Bank A/c No- 20427944582 The. difference of these two amounts(8484045.00 - 3076482.00) i.e, Rs.5407563.00 was shown
as closing advance as on 31,03.2014 because no traces were made available to us of thisamount Further we suggest that this amount should be reconciled as soon as possible and- torind out any chances of fraud/manipulation. -Further while verifying the Opening Balances for the year 2013-14 of Cash as per Bank
' h °°u vT u o'",f 20'2-13 we found that balances as per cashbook of all the Bank Accounts maintained by DPO were not taken as Closing Balance ofBanks. The Balances which were not taken in Trial Balance of F.Y.2012-13 were PuniabNational Bank A/c No: 186900010031974 and State Bank of India A/c No: 11105960722 Tnpreparation of Trial Balance for F.Y.2013-14 we have considered balances as per bank ofthese two bank accounts, in the opening balance of Trial Balance. Balance as per Bank ofthese two banks is given below:
Name of Bank . Bank BalancePunjab National Bank
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colonyj Alig'anji'Luckno'w ̂Phones Fax: 0522-4236996 ,Efnai!;dsshuklaca(S)yahoo.co.ln •
D.S.SHUKLA & CO,CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
A/cNo:I86900010031974State Bank of India
A/cMo:i 1105960722
Rs.21501.00
Rs.241105.0b-
o ■ During f.Y. 2013-14 Grant of Rs.37004550.00 of [email protected], refunded Which wereissued in F.Y. 2011-12 & 2012-13 for construction of "Primary School Plain New".Construction of these 55PS was not started during F.Y;201 trl2 & 2012-13 so this amountshould be shown as advance in that.year but this has not been done and whole amountbooked under expenditure. In preparation of Trial Balance of F.Y.2013-14 we haveconsidered Rs.37004550.00 as closing advance under head "Grant in Aid for creation ofCapita! Assets". The matter needs through investigation.
2. Coihrnent on maintenance of books of accounts & other records:
During the audit of F.Y.2013-14 of books of account & other records we found that CashBook,.Ledger, cheque issue register of DPO & NPEGEL has" been maintained by AAOPratapgarh. We found that a wrong accounting procedure was adopted by DPO Pratapgarh duringF.Y.2013-14. Some receipts of SSA Capital account were taken'in SSA General Account andexpenses were also made from SSA General Account resulting in under statement" of CapitalExpenditure and overstatement of Revenue Expenditure affecting the Balance Sheet & Income &Expenditure account. Further the expenses incurred from SSA General Account were more thanincome credited in Cash Book resulting NEGATIVE balance in Cash Book. Detail of SuchReceipts and Payments are given below:Receipts
Particulars
First Credited in Allahabad SSA Gen. A/c thenTransferred To another SSA Gen. bank a/c BarodaGramin Bank (BOB). • "
Date
20/05/2013
. Amount fRs.l
3,00,00,000.00
11/12/2013
Payments
20/05/2013
20/05/2013
01/08/2013
12/08/2013
17/08/2013
19/08/2013
2,01,000:00 Credited in BGB SSA General Bank A/c
Amount (Rs.l
2,85,60,000.00 Expenses for Boundary Wall through Allahabad SSAGeneral A/c
Expenses for Construction of PS through AllahabadSSA Gen A/c
Expenses for Construction of PS through AllahabadSSA General A/c
Expenses forConstruction of PS through BGB SSAGeneral A/c
Expenses for Construction of ACR through AllahabadSSA General A/c
Expenses for Construction of PS through ..Affilbad..SSA General A/c
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony" Aliganj, Lucknow 1Phone & Fax: 0522-423699S . Email! d?<;hTiHara(?n\»ahnn/•« In .■ ,•
' 6,03,000.00
1,77,00,250.00
6,40,810.00
1,00,500.00
6.40.81Q.Q048245370.00
Phone & Fax: 0522-4236996, [email protected]
D.S.SHUKLA & C0„CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
Above entries should be rectified by eliminating them from SSA General Accounts and by postingthem in Grant Capital Account after verification of documents for constructionworK»
3. BANK RECONCILIATION STATEMENT : -
K ■ ^ Statements Of DPO have been prepared by' need.f h The Opening balance differences have rdmained unresolved andneeds .to be addressed adequately. Detail of such balance are as under:
Name of Bank
Allahabad Bank, A/c No: 20427944582Baroda U.P. Gramin Bank A/c No: 53450100005441Allahabad Bank A/cNo:69797
Openfng PifferencefRs)4.20",24,444.0019,05,424.0025,44,300.00
4, Cash and bank Balances : .Cash in hand was NIL as on 31.03.14.DPO has maintaihing
which are as under;-5 Bank Accounts detail of
S.N. Name ofBank & Branch Account No. Amount Nature ofV
1.
2.
3.
4.
5.
Allahabad Bank
Baroda U.P.,Gramin BankPunjab National Bank
State Bank of India
Allahabad Bank
20427944582
53450100005441
I8690OOIO93197411105960722
50060069797
-39048103100
2863958.50 '
22370.00
241105.00
11752220.00
SSA General
SSA General
SSA General .
SSA Genera!
SSA Capifal
One SSA General account maintained with State Bank of India ( Account no I I1059607221 in
r r~that DPO obtained a Bankers Cheque for Rs. 241105.00 vide ch. No.217985 dated 19 01 2012 butthis cheque was lost by DPO and entry of this bankers cheque was also not taken in Cash Bookso m the bst SSA Audit F.Y.2012-I3 this fund was shown as embezziement. But after a lot of
fn 'his lost cheque was found and after revalidating, cheuqe was presented on 16.09.2014in the bank for crediting in the account.
5. VoY^hmgOhservatinn: We have test checked the vouchers and our specific observations aregivenUNIFORM
sThnofn/ Upper Primary£ ??92 no anfnn n 'h'lt total ofRs.10 92.09,400 00 were expensed, out of which Rs.9.73.05.800.00 were transferred toPanshadiya Schools. Rs. 1.13.20.800.00 to Aided Colleges and Rs.5.82,800.00 to KGBV'sUtilization Certificates of above expenditures were not yet received from conceriand shown to us for our verification.
,/
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, Aliganj, Lucknow -226S4^rs^fe^Phones Fax: 0522-4236996, Email^[email protected] .
■■VUCV
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
sent to SchXaTnst tSe"° ^ Dio'fand SSsTl™'
^rCsTrrr ■"!? ^ ^»ows as ala„cet"no Name of Block Pending Amo1.2.3.4.5.
SangipurSadarMangrauraRampur SangramgarhSandwa Chandrika
6. Babagahj7. Gaura8. Mandhata9. Laxmanpur10. Kunda11. Bihar12. Baba Belkharna th13. Shivgarh14. Lalganj15. Aaspur Devsara16. Nagar Kshetra17. Kalakanker
untRs. 30500.00 •Rs.154900.00Rs. 32900.00Rs. 30100.00Rs. 5600.00Rs. 173400.00Rs. 16000.00Rs. 67800.00Rs. 15500.00Rs. 56100.00Rs. 10600.00Rs. 1600.00.Rs. 116500.00Rs.299I00.00Rs. 38400.00Rs. 8100.00Rs. 143500.00Rs.i20Q60n.nn
XorfwM Tr "rlfn of Service Provider in process'of which M/s Ashish AOf Acconntants and
source nor employer.s source. Further we found that Labour department registratln and SeeInd ™ tax were not available for our verificationand conprmatmn. As per Agreement such staffs have to be freated as employees This in ouropinion IS the breach of the terms and conditions of the Agreement. P"rAshish A. Agrawai & Co. Allahabad is a Chartered Accountant and providing services in afiT foa^" capacity so any services provided by hini will be covered under Professional Services •U/s 194J not under Contractual Services U/s 194C of Income Tax Act 1961 Tax at source hasbeen deducted at 2% instead of lO-Zo. The Drawing and disbursing officlrs^all^^i^
Offlce; GF-2, Ekta'Apartment~25- ChaSaIck Colony, Aliganj, Luc-know .22^!S2p'l^\Phone & Fax. 0522-4236996', Email: [email protected] -c.\* \
® yv>'' ):!
D.S.SHUKLA & CO,CHARTERED ACCOUNTANTS - o pur
respqnsible for not deducting correct IDS and deposit of the same. In addition to the interest,- penalty may' also be levied on the amount of TDS short deducted.
INTERVENTION FOR CWSN am))
lED Camp was organized in BRC Sadar and Patti on 25.11.2013 & 26.11.2013 respectively asper SPG Letter No.2839/2013-14 dated 18.09.2013. We have checked and found proper the
' document related to lED camp. Total expenses- of Rs.8694830.00 were incurred andALMCO(Artificial Limbs Manufacturing Corporation of India) produced bill against thisexpenses and payment were accordingly made to them.
FREE TEXT BOOKS
Free Text Books were purchased for PS & UPS as per SPG. guidelines. Firstly 95% amount waspaid after withholding 5% amount for checking of quality of books. By finding quality wasproper balance 5% amount was also paid after raising demand by supplier. Payment was made tosuppliers after deducting TDS at prescribed rate. Total of Rs.12471525.00 were paid for PS booksand Rs: 11549741.00 were paid for UPS books.
6. TDS Deduction & Deposit & TDS Return:
Total TDS of Rs.55107.00 was deducted"from Supplier and same were deposited in F.Y.2013-14but^Quarterly Return of the same was .not- filed till audit. Quarterly Return of F.Y.20I1-12 &2012-13 Were also not filed. This is a serious matter because this involves huge interest andpenalty U/s 271H & U/s 234E fornon-filing of TDS return within stipulated time.
7. Compliance of Previous year's Audit report:-
We have gone'through Previous CA Audit Report of DPO including "NPEGBL and ob'served.thatthe Statutory Auditors have pointed out'to number of serious nature.of anomalies and Major type
•of mistake leading to fraud/ manipulation. No compliance of such report has been made,available to us. The report of previous auditors is enclosed for further necessary actions,
attached as Annexure B.
8. Internal Audit:
We were explained that Internal Audit of District-Pratapgafh of DPO/NPEGEL for theF.Y.2012-13 was conducted however no Internal Audit report and compliance thereof has beenprovided to us. "
9. STATUS OF ADVANCE BASED ACCOUNTING:
No records and advance register have been shown to us so we are unable to com^^at^-oi^theposition of the advances as at the year end.
NPEGEL:-
Head Office; GF-2, Ekta Apartment, 125- Chandralok Colony, AliganJ, Lucknow:-2-260S4T^,svPhone & Fax: 0522-4236996, [email protected] \ -
Gv
D.SiSHUKLA & CO. LucknowCHARTERED ACCOUNTANTS Gorakhpur
1. Major Observation
Rs 2 13 Bajance, of Rs. 1004128.00 as- on 06.03.2014.0n this.date■ oer Cash B^ok Ih™ ? f i ^ '^"^habad Bank asrI2,02^95 872 00 Allahabad bank as per Cash Book got negative to
2. Comment onmaintenance of books of accounts & other records:
Only Cash Book ofNPEGEL kheme have been maintained by the DPO Pratapgarh. Ledger wasTu hT!i n 1° a! verification. In last Audit report only balance as per Cash'Book' ofne^h f No.-20427950551 were considered which was Rs.24261.00. The balance ash Book of another bank A/c of Bank of Baroda A/c no: 5680100052956 was notralTncfnlhnYh t ^^^-2.65,644.00. In preparation of Cash Book of F.Y.2013-14balance of both bank accounts as per, cash book have been considered.
3. BANK RECONCILIATION STATEMENT : 'Bank reconciiiation statements were was provided to us for verification.'The DPO has
Nd-568S']000429S^'"' ̂ Of Baroda A/cn 39A r""'' 1 of Rs.2.76,308.00 wastransfer to SSA General account m Allahabad Bank A/c No:20427944582. So the Bank
reconciliation oforie running bank accountprovided to us.Sank Account No. . .Allahabad Bank 20427950551Bank OfBaroda " 5680100052956
As per the BRS of Allahabad bank following discrepancies have been observed;• Rs.20355890.00 shown as opeping difference which must be reconciled. Rs. 18590000.00 included in the figure of Rs.19580531.00 under the head "interest/other
income receiv^ from bank", which was shown as cheque issued but not presented forpayment m F.Y.2012-13, has been credited in cash book as on 31.03.2014 due to nowithdrawal of such amount from bank ' . . .
4. Cash and bank Balances:
° bank Account is• KS. 17,05,872.00 as per cash Book.
' wouo'^nfs^'^^ ^ bank a/c with Allahabad Bank. A/c No;SSI™, "
5. Other Observations:
'/ .'t| V-'' 1
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, Aliganj, Lucknow^lS2Phone & Fax; 0522 6(524-4236996, Email: dsshukIaca(Syahoo.co.in \ 4.
■"Wne?
D,S.SHUKLA & CO. LucknowCHARTERED ACCOUNTANTS Gorakhpur
• As on 31.03.2014 balance as per Cash Book is negative which is reported above this is dueto not cons.derat.on of Bank reconciliation entries in cash book of iast 3 to dTrJvions
■ ° -350.00 shown as Other Receipt out of whichdue to cancellation of c^equTissued dwhig
DIET-Pratapgarh1. Major Observation:
Expense™? f andExpenses of F.Y.20J2;j3 have been considered while preparing Trial Balance for the F.Y.2013-
- -o ^ of both years are given below* "Head:Refresher In-service Teachers' Training at BRC level and above - 5 daysF.Y.2012-13 Rs.59,41,690.00 ^ 'F.Y. 2013-14 Rs.38,04,936.00
HeadrResearch , Evaluation,Monitoring & Supervision CREMS") ■F.Y.2012-13 Rs.47,389.00F.Y, 2013-14 Nil
2. Commenton maintenance of books of accounts & other records-
2 to us for verification. Cash book.Considerinal T t''® t™® "f audit. Whiledurinfp S2T3Ta?"nf?'''"rf P-Y-2012-13, we found that a major receipt from SPObon^n? pniih w balance as per cash
. book on 31.03.2014 became Negative. Detail of Such Receipts from SPO are under:Pate of Receipt as per Bank Amount
'9-'0-2012 ^ 300900.00'-2012 t 3600000.00
09.11.2012 14284000.00 >. -
^ 8184900.00
clsrbook for F Y 2^ l'^ ^ considering the above receipt inH^wev^ rl^^ b 1,\ V ' 31.03.2014 become positive.However cash book has not been Signed by any official. ■
3. BANK RECONCILIATION STATEMENT :
h^lf u '' VOtification, it was prepared by audit teamF Y Mn nTv™ BRS of last year's we found that cheques of Rs. 10,24,042.00 of!rl t , ^ presented for payment". Due to-jjpnpresentment of these cheques upto 31.03.2013 we have credited them in cash
Head Office.-GF-2, Ekta ApTrtment, 125- Chandralok Colony, Aliganj, Luctai'22^":k^iPhone&Fax:0S22-423699S,E^[email protected],in M
h\
D.S.SHUKLA & CO. lucknowCHARTERED ACCOUNTANTS Gorakhpur
4. Cash and bank Balances:
Rs. I5.27;779.0o\s°perlas?Book. Adcount is .
' dosL h!^l Allahabad Bank, A/c No;20427949692 and the='°S'"gbankbalanceasperpassbookason31.03.2014wasRs.l9,95,47 L00
5. Vouching Observation: :
for dte training of
* vouiirboor """"" "Ot mention on the .
: * SStSSt^:;sfe::nS^r^• Stock register was not produced before us.
® • >Jo Confirmation/UCs obtained from BRPq fr,r f. . —nation or snmmar, or adva^ 5- ::epS.rttd';aSd^o
6. TBS Deduction & Deposit & TDS Return:
During F^.20,2-13 TDS of ?1388.00 deducted and deposited by DIET but in ' F Y 2013 14return undS form N::2S^^a;d^rF.~l 3 "S?
7. CompJianceofPrevious year's Audit report; ..
rudlo7s\fvroStef "^at the Statutory, Auditors have pointed put to number of serious nature of anomalies and major type of mistakes
reoort of ' compliance of such report has been made available to u&^The. report of previous auditors is enclosed for further necessary actions, attached as An^^&:^'X8. Transfer ofFunds to BRCS& Their Utilization: W J
ChandriiSTEdTy, Aliganj,Phone & Fax. 0522-4236996, Emai^[email protected] In -- 'V-^
@
D.S„SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
to ^ and Rs.39,87,000:00 respectively were sentRC s for conducting Refresher In-Service Teacher training". Utilization Certificate of this., ^ount has not been submitted by BRCs and same was not provided to usTortS£by
KGB V-P ra ta pga rh: -major observation IIM KFtBV-PRATAPfiaRH FOR F.Y. zniit.ia
balance as perCasrSook^^n 3^3^20/^0™ difference between closing™.! h„ ten nSXSj a S'S
n N T "'"rtnn!'" ' given bcio™S.No. NameofKGBV ■ Balance a«:nprAiifii+o«^T -Balance as per C
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
as on 31.03:2Q1,=^(Rc)
Rs.1201GO0.00
RampurSangramgarh Rs.920000.00Patti
Mandhata
Laxmanpur
Kunda
AspurDevsara
BabaganjLalganjSangipur
Mangraura
Gaura
Shivgarh
SandawaChandrika
Kalakankar -
Rs.2868000.00
Rs.2681000.a0
Rs.313200b.00
Rs.3001000.00
Rs.2786000.00
Rs.5078000,00
RS.5075060.00Rs.826000.00
Rs.227000.a0
Rs.236100Q.00
Rs.2864000.00
Rs.2796000.00
Rs.O.OQ
Rs.3563600Q.Qn
ash Book DifferencefRc)as on 31.03.2013fRc^
Rs.1240325.00 Rs.39325.00Rs.1096427.00 Rs.l76427:00Rs.3187464.00 Rs.319464.00 .Rs.3110608.00 Rs.429608.00Rs.3254630.00 ■ Rs.l2263q.00
■ Rs.5629b26.00 ■Rs.2628026.0
Rs.3045168.00 Rs.259168.00Rs.5430132.00 Rs.352132,00Rs.5512459.00 Rs.437459.00-Rs.37.2542.00 Rs.-453458.00Rs.295852.00"- Rs.68852.00Rs.2434919.g0 Rs.73919.00Rs.3459742.00 Rs.775742.00Rs,3487610.00 Rs.691610.00Rs.272724.9n Rs.272724.9nRs.41829fi2R:9n Rs.6193628..qn
BASTI
!• Major Obiservafion
a- Rs.42.70.0no.00 TLE:-
. A sura of Rs.42.70.000.00 has been spent of TLB without any Budgetary Provisions
Sch p'erX immediate action against
■. \oA
\ -f \Head Office: GF-2, Hkta Apartment, 125- Chandralok Colony, Aliganj, Lucknow -2^6024;Dhnnek P. • rsCTI >lPhone & Fax: 0522-4236996, Emai^[email protected].
D.S.SHUKLA & CO. LucknowCHARTERED ACCOUNTANTS Gorakhpur
COMPIANCE OF PREVIOUS YEARS (F.Y 2014-15) SERIOUS AUDITOBSERVATIONS '
The below mentioned audit observations of previous year have still remained un-complied inthe following Districts to the best of our knowledge and belief as reproduced below:
PRATAPGARH
DPO-PRATAPGARH .
1-' MAJORORSERVATinN; - .a) Capital Grant Trial Balance was not produced before us; ' 'b] There is an difference in BRSofCapital Grant ofysar 2004-15 of Rs 2544300/-
Uttar Pradesh Gramin Bank for
d) There is a difference in BRSofAilahabad Bank for the year 2014-15 ofRs. 1000/-ej Cheques in BRS outstanding from year 2010, 2011 and 2012.
GORAKHPUR
DPb-GORAKHPUR
Major Ohservatinn
.1. Kasturba Gandhi Balika Vidvalava-lTHnRaRap niCTT-nnDAi/jupima.Rs.l.99..'^nn.0nRminrtrvWall- '
The amount of Rs. 1,99,500/- spent on construction oif boundary wall, where as there were nobudget for the aforesaid amount and neither KGBV has obtained prior approval from thecompetent authority. Further the amount of Rs. 50000/- only shown under the head ofConstruction of Building and balance amount of Rs. 1,49,500/- [Amount paid to Mr. Anil Singh on31.03,2015) has been shown under Maintenance per girl students. . •
2.Kasturba Gandhi Balika Vidvalava-BRAHMPUR DTCTTiGORAKHPITH -
a.Rs.l.9fi.250.00 Boundrv Wall ,
The amount ofRs. 1,98,250.00/- spent on construction of boundary wall, where as there were nobudget for the aforesaid amount and neither KGBV has obtained prior approval frm/iHe-competent authority. Further the amount ofRs. 1,98,250/- (Amount paid to Mr. An0in§K~i,ch31.03.2015) has been shown under Maintenance per girl students. / ./ v?\
Head Office: GF-2, Ekta Apartment, 125- Cfrendralok Colony, Aliganj, Lucknow -2260^^k.-:-■Phone & Fax: 0522-4236996, Ema|L4^[email protected]
M)
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
Date:26.10.2017
Place: Lucknow
For D.S. Shukla & Co.
Chartered AccountantsFRN-000773C
c
Lead Auditors-i- -
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, Aliganj, Lucknow -226024Phone & Fax : 0522-4236996, Email : ,[email protected]
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
MANAGEMENT I.RTTFR
MANAGEMENT LETTER FOR F.Y. 2016-17 TN RESPEGT OF SARVA SHIRSHA ARHIVAM rssA]IMPLEMENTED BY U.P. EPUCATinN FOR AU PRnTEGT BOARD VTPYA BHAWANNISHATGANT. LUCKNOW flT P ] ^ ^ "
This Management Letter for the F.Y. 2016-17 is being submitted as required in Para-106.4chapter-VIII and Annexure-XVII [TOR) of Manual on Financial Management and Procurementissued by Department of Elementary Education and Literacy, Ministry of Human ResourceDevelopment, GDI.
1. Comments and observation in this management letter are based on our inspection andaudit of records of the SPO, AD (Basic], DPOs, DIETs, BRCs, NPRCs and SMCs. Commentsand observations includes those on accounting system, procedure, records and internalcontrol as applied in the aforesaid offices. Suitable recommendations have-also beenmade wherever necessary.
2. During our audit of the SPO, AD [Basic], DPOs, DIETs, BRCs, NPRCs and SMCs, it has beenour endeavor to focus upon specific deficiencies and areas of weakness in systems andinternal controls and bring them to light for timely corrective measures.
3. Deviations and lapses on the part of officers that may adversely impact theimplementation of the programmes or violate tenets of financial propriety and rules, ashas been noticed in the audit have also been included in the Management Letter.
a. COMPLIANCE OF AUDIT REPORT FOR THE RV 7011,17 2012-13.2013-14 9014.15and201S-1fi
The AD(Basic), DPOs, DIETs, BRCs, NPRCs and SMCs have complied with the auditobservations/objections of audit para's up to the completion of Aiid]t,as per thefollowing details:-
F.Y. NO. of Audit Paras
pendingNo. of Audit Paras
Complied andSettled
Balance Audit Paras
to be complied
2011-12 853 843 10 fPratapgarhl2012-13 119 102 17 (Pratapgarh,
KGBV-MoradabadT2013-14 10505 ■ 10467 38 fPratapgarh and/
Head Office; GF-2, Ekta Apartment, 125- Chandralok Colony, Aliganj, Lucknow -226034Phone & Fax; 0522-4236996, [email protected]
(TO* ■ .
0
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
Basti)2014-15 4346 4343 03 (Pratapgarh and
Gorakhpur)2015-16 8336 8288 48
procedural nature and/or minor nature should be settled on priority basis and .otheraudit paras may be addressed in all seriousness. It is further stated .that compliance ofaudit paras is an on going process and auditors have reviewed audit paras which havebeen settled.
b; MAINTENANCE OF GUARD FILE FOR GUIDELINES, CIRCULARS, ORDERS &INSTRUCTION BY DPOS AND THEIR AVAILABILITY ON WEBSITESIt is appreciated that SPO makes all efforts for successful implementation of theprogramme by issuing appropriate Guidelines, Circulars, Orders and Instructions fromtime to time. However in districts these Guidelines, Circulars etc. get lost after some timeand officers at times forget the same. There is no proper arrangement to keep themsafely in guard file and go through the same frequently so that their compliance may beinsured while implementing the programme. Therefore, the SPO may issue instructionfor creating Guard File for such Circulars and Instructions. It is found that all theGuidelines, Circulars, Orders & Instruction have been uploaded by SPO on theirwebsitesfrom time to time. Help of these Guidelines, Circulars, and Orders & Instructions shouldbe taken as and when required by DPOs/DIETs etc.
4. Fund in Transit-SSA-AD Basic.DPO.DIET.NPEGEL:-
The Funds in transit as at 31.03.2017 amounts to Rs.9,25,01,244.00 [net) out of which certainportion Is under reponciliation. Management is advised to reconcile the figures with districtlevel accounts to identify the same and subsequently there proper accounting should be made.
5. Unadjusted Old Advances to institutions SSA Rs. 96.6.^.352.00 as on 31-03-2017 :■Following advances have been appearing since previous years and the same haveneither been adjusted nor recovered till the time of our audit
Name of Institutions Closing Balance (Rs.)
l.Director Literacy & Alternative Education 3,77,809.00
2.State Viklang Kalyan 15,95,782.00
WQsfHead Office: GF-2, Ekta Apartment, 125- Chandralok Colony^'AlKanJ,^
Phone & Fax: 0522-4236996, Email : dsshuklad4i^^hoa6024
D.S.SHUKLA & CO. LucknowCHARTERED ACCOUNTANTS Gorakhpur
S.U.P.instrumentation Limited 72,34,520.00
4.Director Madhymik Education 18,176.00
5.Loan to Rastriya Madhyamik 13,149 00
6. Sachiv Basic Siksha Parishad Allahabad 4,25,916.00
Total (Rs)- 96,65,352.00
Besides above the ABL Programme A/C Shows a minus balance of Rs.18,29,529.00 .and District Education Programme shows a minus balance of Rs 4407.00 andUNICEF Lucknow shows a minus balance of Rs 64513.00 which needs special
■ attention. . ^
6. Sixth Pay Commission;-
■ At district level payments have been made to' AAOs of some districts and other staffswho are deputed from other organizations to the society, as per the recommendations ofSixth Pay Commission without the approval/ sanction of competent authority/State
• . government in the F.Y 2016-17 and earlier yearsCs}. The Amount is expected to be largebut in the absence of scales as per Fourth Pay Commission we are not in a position towork out such unauthorized payments. As per information provided to us, the matter issub-judice and the matter is pending before the Hon'ble High Court of Allahabad-Lucknow Bench- Writ No. 4990 of 2014.
7. In bur opinion checks and controls regarding reimbursement of medical expenses andleave travel reimbursements to employees needs to be strengthened at all levels of the
. society. In case of medical expenses reimbursement, doctor's prescription must be takenm every case in order to have effective, control. Also medical reimbursemenfrdgistermust be continuously Updated at the time of reimbursements.
8. Cheques cancelled during the year have been taken by Districts as Miscellaneous incomeinstead of crediting to the respective head of accounts.
9. During audit of various districts, it was observed that IDS returns are either filed late orare not filed. On many instances it Was found that only the TDS challans are depositedbut the TDS returns were not filed by the concerned units. It is advised to.issueinstructions to the DPOs and Sub district levels to file TDS returns on time
b-O' \0\HeSo.ff]ce: GF-2, Ekta Apartment, 125- Chandralok Colony, Aliganj, Lucknow-?26(i24V. ,U-fn 1Phones, Fax 10522-4236996, Email: [email protected] T'" A/
D.S.SHUKLA & CO. , ̂CHARTERED ACCOUNTANTS
■ '°\'hT!rrrent'vea?r' fo""Current year. However previous year's figures may have been rearranged and
5™^ ':o"'ParabIe with the current year's
^''I'rrnoJosrf Consolidated Income and Expenditure Account C Annexure-XXlI,para no 108.1 of Manual of financial Management and procurement. Department ofElementary Education and literacy Ministo^ of Human Resource DevelopmenGovernment of India-2010, the Civil Work Cincluding furniture and major repairsjhavewas . Expenditure Account and the same accounting treatmentwas given while preparing the accounts during,the previous year.
ectly the Balance sheet and expenses incurred be booked as fixed Assets under the
unsnTnTr 'fh n P"™iture, Vehicle, Equipment], andunspent Grant be shown accordingly.
However in the absence of any directive from Department of Elementaiy Education and', literacy Ministry of Human Resource Development Government of India during thecurrent year also, the same accounting treatment as in the previous year, has been given
. for such grants during the current year.i
12. To the best our information gathered from the districts, audit of 1/3 SMCs gettinggrant of more than Rs 1 lac has been conducted by the districts auditors!
We are thankful to/he officials of the Society at State Project Office, Lucknow for their support andco-operation extended to us during the course of cur audit.
For D.S. Shukia & Co.Chartered AccountantsFRNi^773C
Date: 26.10.2017 ,Place: Lucknow ^
Partner ifM.No. 405243 " .4/Lead Auditors ,-- *sOV
X. ."Vr-viXr
^ i
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Goraldipur
To,
The State Project Director,SARVA SHIKSHA ABHIYAN (SSA3Uttar Pradesh Education/or All Project BoardVidya Bhawan, Nishatganj,Lucknow, Uttar Pradesh
SUB: ProcurementimHprSARVASHTTf<;HAARHIVAM fcca;)Sir,
. We Have conducted the audit of Balance sheet, Income & Expenditure Account and Receipt and
PraTsh EducTttL f SHIKSHA ABHIYAN, implemented by UttarPradesh Education for all Project Board. These financial statements incorporate the accounts of 75
• SctoSoT t rff maintained at Stat!Prqect Office [SPG) at Lucknow. State Project Office and 12 districts project offices have been auditedby^us whereas.remaimng 63 Districts Project Offices have been audited by other S appointed auditor
auditn/sf to us and subject to our remarks in bur and other districtauditpr-s audit reports, we have verified on test basis, that the goods, works and the services financedhave been procured in accordance with relevant provision of the procurement procedure prescribed forthe purpose. A statement regardmgverification of procurement procedure is attached.'
Thanking you,
Date: 26.10.2017Place: Lucknow
For D.S. Shukia & Co.Chartered AccountantsFRN- 000773C
(CA. Gaurav Gupta)^^Partner If .7M.No. 405243 •*Lead Auditors ^ '■
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, AliganJ; Lucknow -226024Phone & Fax: 0522-4236996, Email: [email protected].!n
-—^
0.
D.S.SHUKLA & CO.eHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
To,
The State Project Director,SARVA SHIKSHA ABHIYAN (SSA)Uttar Pradesh Education for All Project BoardVidya Bhawan, Nishatganj,Lucknow, Uttar Pradesh
SUB: Procurpmentiindpr CARVA SHTTfiH/y arhtvam fccA)
Sir,
.„Hit procurement procedure adopted by the SPO/SSA and on the basis of ourmst t A S-Tp gathered from the'rr A " remarks in our and other district auditor's audit3n^rM ' A compliance of procurement procedures prescribed in the Manual onFinancial Management and Procurement under SSA.
Thanking you,
Date; 26.10.2017
Place: Lucknow
ForD.S; Shukla&Co.Chartered AccountantsFRN-000773C
C3 3
CCA. Gaurav Gupta)''Partner HM.No. 405243 . jjLead Auditors \' y&y
Head Office; 6F-2, Ekta Apartment, 125- Chandralok Colony, Aliganj, Lucknow -226024Phone & Fax: 0522-4236996, Email: dsshuk[aca@yahoo,co.)n
•636^3 .. CiSSiOT - i^ja) erg^iCT ^223 •' ^SS^S!3< 15^
SARVASHIKSHAABHIYAN (S.S.A.)U.P.EDUCATION FOR ALL PROJECT BOARDVidya Bhawan,Nlshatgan],Lucknow (U.P.)
Summary Budget Analysis (Entire Programmel For the Finahcml Year Ended Rl.st March 2017.
Name of the State-Uttar Pradesh (U.P.)FMR-I
***
TOTAL-
AWP &B
1.901.436.31
1.901,436.31
Opening
balance as on
01-04-2016
90.704.76
90,704.76
Un-Adjusted
Advance as on
01-04-2016
14.057.50
14,057.50
Released by
601 Including
External
504.318.31
504,318.31
Released by5tate{Govtof
U.P.)
940.433.03
940,433:03
. (Rs.ln Lacs)
Interest & Other
Income
6.249,74
6,249.74
Total Fund
.Available
1.555,763.35 ■
1,555,763.35
*«««»
TOTAL-
Expenditure
Un-Adjusted
Advance as on
31-03-2017
Total Fund
Utilised
Closing
balance as on
31-03-2017
Total Fund
Utilised+Closing
1,489,214.40 21,223.75 1,510,438.15 45.325.20 1.555.763.351,489,214.40 21.223.75 1,510.438.15 45,325.20 1,555.763.35
***
The Opening Balance as on 0V04/2016 amounting to Rs.90704.76 Lacs Includes Rs.lS.37 Lacs of Director BasicShlksha Parlshad
/<oY
H%r. Mi
'"^'""=''=-''™-"l==^-P-''i>"-ndIfference,mnu„.ofPar,t™e..acl,ersofKG8V..
AWP«n T TT '-""""'IPS to RS.4E32S.20 Laca Pncludes Rs.lS,37 Laca of Director BasicShlksha Parlshad .AWP&Si-Denotes Annual Work Plan & BudgetReleaser-Denote all release to the SIS
™h,=t,~::ep:r.'r^^^As Per report of even date.
ForD.S.ShukIa&Co.
(Chartered Accountants).. .JF.R^O:e00779
"t02{C4:G%av Otpraj
FInan ntrollerM^'mv No.405243
• ADatfe:- 26.10.2017''Place; Lucknow
Additional Project Director 5tate Project Director
/eesosy ^ BEsssi *eiwaa • iB«eaB -I52SSB Ec^ _ cgaaa? • G32tiS • wsas. .^r«!^a gg;x:^ c^gwyg Kj^gf:?a ^
SARVASHlKSHAABHiyAN(S.S,A.) 'U.P.EDUCATION FOR ALL PROJECT BOARDVidya Bhawan,N[shatganJ,Lucknow (U.p;)
respect of SARVA SHIKSHA ABHlYANfSSATUTTAR PRADESH FOR THE FINANCtAL YEAR 2016-17 FOR
Name of the State-Uttar Pradesh
.No.
9
10
PARTICUURS
Opening Balance
Cash at Bank
Fund In Transit
Unadjusted Advances
Sub-Total(A) Opening Balance
Funds received from Government of lndla(MHRD,GOI)Funds received from Government of Uttar Pradesh
Bank Interest
Miscellaneous Income
Sub-Total(B)
Grand Total (A+B)
LESS AMOUNT
a.Actual Expenditure during the year 2016-17
b.Outstanding advance as on 3Ist March,2017TOTAL(a+b)
Excess/Deficit of Fund
Unspend Balance as on 31 March,2017
SSA
7832000592.74
196261550.35
1337736906.00
9365999049.09
49016032354.00
93099437220.00
507337784.85
42448356.78
142665255715.63
152031254754.72
146218352581.11
2026165241.53
148244517822.64
15778293.49
3770958648.59
NPEGEL
236853584.21
-13950493.49
5162313.90
228065404.62
0.00
0.00
9734915.55
11503246.27
21238161.82
249303566.44
0.00
5112083.90
5112083.90
-15778293.49
259969776.03
KGBV
819307733.74
2845.00
62851078.06
882161656.80
1415799126.00
943866084.00
40610300.97
13339880.41
2413615391.38
3295777048.18
2703086983.75
91098008.94
2794184992.69
0.00
501592055.49
TOTAL (Rs)
8888161910.69
182313901.86
1405750297.96
10476226110.51
50431831480.00
94043303304.00
557683001.37
• 67291483.46
145100109268.83
155576335379.34
148921439554.86
2122375334.37
151043814899.23
0.00
4532S20480.11
w .'C PA '■
55555. ^E25
Certified that out of ^5-5043,18,31,480.00 (Rs.Five thousand Fourfy Three crores Eighteen lacs thirty one thousand Four hundred.eighty rupees only) ofrant in Aid sanctioned/received during the year 2016-17 in favour of U.P. Education for All Project Board,' Vidya Bhawan, Nishatganj,Lu.cknow-226007ide Ministry of Human Resource Development, Department of Elemenatory Education and Literacy ,New-Delhi Letter Nos., noted against each and5.9404,33,03,304.00 (Nine thousand Four hundred four crores thirty three lacs three thousand three hundred four only) received as State share from the state •.vernment and Rs.62,49,74,484.83 (Sixty two crore fourty nine lacs seventy four thousand four hundred eighty four rupees and eighty three paisa onlyVon:count of Interest and miscellaneous income earned during the period 01-04-2016 to 31-03-2017 and Rs.907,04,75,812.55 (Nine hundred Seven crore four lacsventy five thousand eight hundred twelve and fiffy.five paisa only) on account of unspent balance and Rs.l40,57,50,297.96 (One hundred fourty crore fiftyvcn acs fifty thousand two hundred ninty seven and ninty six paisa only) as opening advance of the previous year,a Sum of Rs.15104,38,14 899 23 (Fifteenhousand one hundred four erore, thirty eight lues fourteen thousund eight hundred ninty nine ond twenty three paisa oniy) has been utiiised for the purpose forhieh It was sanetined and amount of Rs.453,25,20.dS0.n (Four hundred Fifty three erores twenty five iaes twenty thousand four hundred eighty and eleveniisa only) remaining unutilized at the year end will be adjusted towards the Grant- In -Aid payable during the year 20X7-18;
It .s also certified that out of amount of Rs.l5104,38,14,899.23. (Fifteen Thousand one hundred four crorcs thirty eight lacs fourteenousand eight hundred ninty nine and twenty three paisa only) shown as utilized ,aceounts for an amount of Rs.212,23,7S,334.37 (Two hundredteIve crore twenty three lacs seventy five thousand three hundred thirty four and thirty seven paisa only) ,re yet to (,e received from implementingiits/ageneies,as per details enclosed in schedule-"A-l" and "C" Which has.been allowed to be carried forward.Certified that we have satisfied burself that the conditions on which the Grant-In-Aid was sanctioned have been fully fulfilled and that we have exercisede following checks to see that the money was actually utilized for the purpose for which it was sanctioned.
ds of Checks exercised:-
1- Audited Statements ofAccounls (Copy enclosed) ■
2- UtIIizayon Certificates
3- Progress Report
4- Audit Report & Management Letter.
-FIna
ite:- 26.10.2017
:e lucknow
ontro er
4^Additional ProjecnDirecfor State Project Director
above statements are verified on the basis of audit of books of accounts and records produced before us by the project and its subsidiary office.
b:-26.10.2017
s lucknow
. AUDITOR'S CERTIFICATE
For D.S.Shukla & Co.
(Chartered Adcbuntants)0.0001
(CA.6aurav Gupta)
Partner
Mem. No.405243
usojaa? »P«f>« ugaaia# l^S6C3 ' (Q^2£2£S'
I.
i2CBS2i •8a2S2Cy
SARVA SHIKSHA ABHIYAN (S^JX.)' U.P.EDUCAT10N FOR ALL PROJECT BOARD
Vidya Bhawan,NIshatganJ.Lucknow (U.P.)
UTIUZATIOM CERTIFICATE UNDER SARVA SHIKSHA ABHtYAM FOB THE YEAR ENPgO OM 31 ST MARCH ?01T-
• Name of tha State-UUar Pradesh
Sinciigii LtHar N« • Dlta
CranllnAld^nial
Ocnyr^l Csltgory 8CPSC (MinorHud-7*9]
SCPST
(Minor K*»d<T9S»
ToU((Rl|(A).
Gftntral ColeQory
OnntlnAld-C»pllAl
SCPSC(MinerKMd-719]
OCPST(MlnerHead-7li|
ToUI(tU)CB| .
CrandT4lil{Ri](A»0)
AECEIPTe FROM (»VERNUEHT OF (NOIA
F.9^1S^H dated-tClfe/ZOie
17772500000.00F.9^0l6^t4daled-23'03<20IS
F.9^I5^E.14 dated •204)3/2010
F.3«20l&EE.t4 dated-23433/2016
FS-S/20t${E1<(S9led ■02/01/2017FS-S/201SEE.14d9ted-02/D1l20l7FS-SCDISEE.14 dated -OTAI/TOirTOTAL
7042500000.CO
uuosaooaoo
9;US9IU4S0M 1>94)t7}4t0.0« 9Si4]]«Kie.oe
7042500000.00
OJO
aoo
Lata^Ttanttat te th« KOBV PrejactTOTAL
l«n:-Re/ia»dleCevamniei>tc(lndia(dtted^4.1U0»)
1445799126.0006250103324.00
0.00
12547075460.00 49127600554.00 491276O055AOO
Add:-Amount£hortRacet>tadrramGOImeIeu(ef(>oUP. 36164614610.40
SUB»TOTALfA)
RECaPTS FROM COVERNMENT OF UTTAR PRADESH
' 2004nD.5-20tl.41/2flOOTCdHad-27.C42flt4
2004/764-201 M}/2000TCda(ad-27.0S2fltl2005/7i.»01443/20flOTCd4UrM7.042fl1i -2002ni4-201C.24inoa4TCd4ted47A4201l
72434717934A0 12547S7S480.00 3296217SOA0 85312215164.40 •111568200.00
706S03000.00
•111568200.00 85200646064.40
200tn»4.20t4.243/2fl04TCda(ad47.fl420l(2003/7944011.241/2004 TCdal«d-27A420tt
2000nD4-20t6.243n004TCdat(d-27J6201<
197in94-20tM3/2000TCdaled-27.0620ll197tn94.20IMS/200IITCdlted-2r.OS20t42699/7}440l4.24iao04TCdalad-24.1020l6
2t67/79-5201MV2000TC daled42.1U01i
3O45n9.S.201S.41/]000TCdllad-02.II20ll364/7944017.41/]OOOTCdalad.19.02201729in9-$-2017>241/2004TCdtted-23.02.2017253(irin9-5.1017.243/200<TCdalad43.02201T
13I42910CI00JXI
73t/7942017-43/2000TCdalad-31.03.2017749/7942017.43/2000 TCdat«d-».O12017T4a79420l7-41Budflal)n001TCdalad4t.032017
I589S604136.80
744/79-52017-4(9BdgaO/20fl2TCdalaiMlJ32fl177$ar79420IM4tt004 TC dated4IA120l7863n94.20l724inoo<TCdated.l1J12017
Total (RsVLe$«>Tranaftrto Iha KCgV Prejwl
57818676193.609438660S4.00
57816676193.60 ' (LOO(LOO
OAO 57818676193.60
943866084.00SUB-TOTAlfBI •
Add:4ir4nlRaIai>edCoireimitnlerU.Pi)i/(iranc«inioan(er Part timeTaaclior Salt/y of KCBVa (GOUP Order Ne2044ni4-20t64964/2014 dated.24A72016) C
SUBTOTAL (B4C) 5S9I4I22909AO 6S9l4i2»09.(D
T0TAUA»B4C1- - 119149540544J3| 1354r6T54IOJo| 319t2n51LOoj 14222T03rT7AOo| .lltttlJO^jiq0.O0
A/
S.O\^-M
L ij
OM
40012500.80
59914122409.90
\\ OJO .1115S120OJ0 14211541997100
Bsgytggj ' ̂SSSSS? EfVSSgp Kjaisa "aaissa •• -jsisaza ■ e^S3 - • p^'R3 •. gja
I.Cmineii Hint om or Rs.490l.6OJWM(Rs.Fourlliousnn<l Nine humlrtJ one trorcs Sixty lacs Thirty «wo.tIiDiisand •nii-echumlrcdnftj-four rupees only) orCraiK in aw sanMioucd/reedveil during JhcyenrJ0l6-I7 in favour or U.P. Educationror All Projcei Board, \'i(lyi» BIia>vat», Nislialganj.Lueknow-IlfiOO? \'ide Ministiy of Human Resource Devdopiucnl, Dcpnrlnienl orElemejintmy Eduealion and Ulernej'LctlcrNoSH noled against caeli and, RS.9309,M,37,220.00 (Nine lliousimdTlirce Inindrcd nine erores nlniy four lacs thirty seven Ihoiijand two lixndred tweiitj- only) as Stale Sliarc front the Stale Coveminent and Rt.S7.IO,24;303.4S (Fifty seven croreTon laes twenty four IJiousond three hundred three nnd fourty five nalseonly) onaceomil of Interest and mUecUaneoueineomccamed during the period 0M4.2l)1fito3I-flW0l7 and Rs,82S,U,SSJ33JI (Eight hundred hventy five croreseleven Inessixty five.thoiisand two hundred thirty tlireeand eighty one paisa only) onatcounl cfunspent balance nnd Rs.l34.28d>9,2t9.50(Onelinndred_lliirty four crei-e ttventyciglit lacs ninly nine lliousntid two hiindied nlnteennndnlnly palsnonly) opening ndvnnceof the previous yearui Sum of Rs. 14324,9d,29,!>ad,54 (Fourteenthousand cigltt hundred twenty four erortstiinty six laes twenty nine thousand nine linndred six nnd fifty four pnlsa only) lint been, utilised fertile purpose fortrlileh it wns sanctioned and nmouul of Rs.403,09,23,424,(!2 (Four hundred three crores nineIncs hvenly eight thousand four hundred twenty four and sixty ttvo paita only) ninninhig unutilized at Iheyear endVvill beniljustcil townrtlt the Cmiil-lifAid payable'during the year 2017-18. ' *'
2- It is nlso certified that out- of nmouni of Rt.l4824^Ca9,90S.S4 (Fourteen tliousand eight liunditd hventy four erores ninty six l.ncs tiventy niae thousand nine hundred tlx and liny four pnisa only) iliown ni iillllzed piecouiils for an amount ofRs.203,12,77,325.43 (7\vo hundred tiireo erore twelve l.ics seventy seven Ihouiaiid three hundred twenty.five and fourty lliixc pnlsa only) are yet to be received from implementing uiiils/agencleuij per details enclosed in schedule-" A-P.Wliich has beenallowed to be tarj-ied fonrard. , " , i
|3- Certified iKslwehavesaiisfi^oureelf thaJtheeondihohson which iheCranl-IrwAidsvassaneUonedliave been fully fulfilled andlhat we have exerdsed the following ehedtslosee that the money wasaimjaily utilized for lhepuiposeforwdiidiitwass.-uietim^^
Kindsttciifias ereidsed:.
1- Au(i1adStalemenisolAacaunIa{Copycndosed)
2- Ulilzsllon Cettoles
2- Progress Repert4- AudlReportSMenagomenlUller,
Daie>26.10.2017
Pbcalulao*rector Stale Projecl Director
!>• tbovasuiementa era verified on (tiahislsof euditolbosks oreceouals and iieords producedbefota atbyUwproiecl sadits subsidiaryefllca.AUDITORS i:ERTIF1CAT6
Oale-2llII20t7
PlasoliiAnaa
kftCo.
^ChaiteradAeeounUnle)Bilojenrfta
(CAGfurevSuiKa)Firtnaf
Mcm.No.40S243
2- O
OR
ns
SARVA SHIKSHA ABHtYAN (S.S.A.)U.P.EDUCATION FOR ALL PROJECT BOARDVidya Bhawan,Nlshatganj/Lucknow (U.P.)
UTIIIZATIOH CERTIFICATE IN RESPECT OF SARVA SHIKSHA ABHIYANfSSAVUTTAR PRADESH FOR THE FIMANCIAL YEAR 2016-17 FORSSA.NPEGEL SKOBV f'GRANT IN Ain.r.APITAH • ^ ^
(Excluding Director Basic Shiksha Parishad)
Name of the State-Uttar Pradesh
S1.No.
1
PARTICULARS SSA • NPEGEL K6BV TOTAL -
A Cash at Bank
■a Grant In Aid-CapIIal 1315998940.27 0.00 0.00 • 1,315,998,940.273 Fund in Transita GranlinAid-Capila] • ■ 38633134.93 0.00 0.00C Unadjusted Advancesa Grant in AxfCapila) £32827025.00 • 0.00 0.00 63282702S.OO
O.OO O.OQ 1987459100.2C
2 Funds Transfer to Government of IndlatMHRD.GOl)' a Grant In Aid-Capilal . -111368200.00 0 . • 0 -1115682003 Funds received from Government of Uttar Pradesha Grant in Aid-Capilal 0 04 Bank Interesta Grant in Aid-Capilal 73040353.37 0 05 Miscellaneous Incomea GranlinAid-Capila] 197S9905.05 0 0
Sub-TotaifB) •18767940.58 0.00 ' 0.00
Grand Total (A4B) 1968691159.62 0.00 0.006 LESS AMOUNT
•A Actual Expenditure during the vear 201G-17a Grant in Wd-Capilal 510,631,344.00 0.00 0.00 510,631,344.00
B O'uutandlng advance as on 31st IVlarch,2017a Grant in Aid-Capilal . 537,213,924.00 0.00 0.00 537,213,924.00
TOTAWA+B) l.C47,845,26a00 0.00 0.00 1,047,845,268.007 Excess/Deficit of Fund-a Grant in Aid-Capilal -2,756,029.00 0.00 0.00 -2.756,029.003 Unspend Balance as oh 31 March,2017.a GranlinAid-Capila] 923,601,920.62 0.00 0.00 923,601,920.62
of Rs.n,15,68,200.00 (Rs.EIeven crores Fifteen iocs siity eight thousand two hundred rupees only) of Grant in Aid Capital; the year 2016-17 in favour of U.P. Education for All Proiect Board. Vidva Bhawan. r vs.?.
I. Certified that outTransfer/Refund during the year 2016-17 in favour of U.P. Education for Ail Project Board, Vidya Bhawan, Nishalgani,Lucl<now-226007 VideMinistry of Human Resource Development, Department of Elemenatory Education and Literacy .New Delhi Letter Nos., noted against each andRs.i),28,00,259.42 (Nine croreTwenty eight lacs two hundred fifty nine and fourty hvo palse only) on account of Interest and miscellaneous Income earnedduring the period 01-04-2016 to 31-03-2017 and Rs,135,46,32.07S.20 (One hundred thirty five crore fourty six lacs thirty two thousand seventy five andtiventy palsa only) on account of unspent balance and Rs.63^8.27,O2S.0O (Rs.Sixty three crore twenty eight lacs twenty seven thousand twenty five rupeesonly) as opening advance of the previous year,a Sum of Ils.l04,78,45,268.06 (Rs.One hundred four crore Seventy eight lacs four^ five thousand twohundred sixty eight rupees only) of Grant In Aid Capital has been utilised for the purpose for which if was sanctined and amount of Rs.92P6,01,920.62(Ninty two crores thirty six lacs one thousand nine hundred twenty and sixty two paJsa only) remaining unutilized at the ye.nr end will be adjusted towardsthe Grant-in-Aid payable during the year 2017-18.
2-It Is also certified that out of amount of Rs-lOd,78,45,268.00 (Rs.One hundred four crore Seventy eight lacs fourty five thousand tivohuirdrcd sixty eight rupees only) shown as utilized .accounts for an amount of Rs.53,72,13,924.00 (Rs.F]fty three crore seventy ttvo lacsthirteen tlious.ind nine hundred twenty four rupees only) of Grant in Aid Capital are yet to be received from implementing units/agencies,Which has been nllowed to be curried forward.
Vi-:..
\ 87
exercised ihe following checks to see that the money was actually utilized for the purpose for which it was sanctioned.
Kinds of Checlis exerrfeedr.
1' AudiiedSlalBmenlso(Accotmls(Copyenclosed)2- UtSzatkn CenSkales
3- Pfogress Report,4- Audit Report & Management Letter.
Dale: 26.10.2017
Piece :ludinow
ntrollcr Additional Pr^ct Directora.
State ProJecJJJirector
The above statements are veriJied M Ihe basis ot audit of books of acxoiinls and recordsWed before us ty the project and IIS subsidia^AUDfTOR'S CERTIFICATE
Date 126.10.2017
Place iLucknow ForO.S.ShuMa&Co.
(Chartered Accountants)D.000773C)
pta)
Partner
IVIem. No. 405243
SARVA SHIKSHA ABHIYAN (S.S.A.)U.P.EDUCATION FOR ALL PROJECT BOARDVidya Bhawan,NIshatganJ,Lucknow (U.P.)
UTILIZAnOH CERTIFICATE IH RESPFCT OF SARVA .SHIKSHA ABHIYANfSSAVUTTAR PRAnF5;H pqrthF FIHAMniAl YEAR 201G.17FOR SSA.NPEGEL SKGBV fGRANT IN AIP.GEKIFRAI) \ ^ ;
(Excluding Director Basic Shiksha Parlshad)■ . • ■ ' Name of the Stale-Uttar Pradesh
Opening Balance . ..
Cash at Bank
Grant in Aid General
Fund In Transit
Grant In Aid General
Unadjusted Advances
Grant In Aid General.
Sub-Total(A) Opening Balance
Funds received from Government of IndlaiMHRD.GOIlGrant In Aid General
Funds received from Government of Uttar PradeshGrant In Aid General
Grant In Aid General
Miscellaneous Inconie
Grant in Aid General
Sub-Total(B)
GrandTotal [A-rBl
Actual Expenditure during the year 2016-17
Grant In Aid General
Outstanding adirante as on 31st March.lOl?
Grant In Aid General
TOTAL(A-»B)
Excess/Deficit of Fund
Grant In Aid General
Unspend Balance as on 31 March,2017
SSA
6516001652.47
157628415.42
704909881.00
7378539948.89
49127600554.00
93099437220.00
434297431.48
NPEGEL
236853584.21
-13950493.49
817470133.74
2845.00
5162313.90
228065404.62
9734915.55
22688450.73
142684023656.21
150062563605.10
145,707,721.237.11
1.488,951,317.53
147,196,672354.64
18334322>19
Grant In Aid General2.847,356,727.97
11503246.27
21238161.82
249303566.44
0.00
5,112.083.90
5.112.083.90
(15,778,293.491
259,969.776.03
62851078.06
880324056.80
1415799126.00
40610300.97
13339880.41
2413615391.38
3293939448.18
2,703.086.983.75
91,098.008.94
2,794.184.992.69
0.00
499.754,455.49
7370325370.42
14368076633
772923272.96
8486929410.31
50543399680.00
484642648.00
47531577.41
145118877209.41
148,410,808,220.86
1385,161,410.37
2,756,029.00
1. Certified that out of Rs.5054,33,99,680.00. (Rs.Fivelbousan(] fifty four crores thirty three lacs thirty three lacs ninty nine thousandsixhundred eighty rup€esonJy)ofGrantinAjd Generalsaoctiooed/received during fheyea"r2016-17in favourof U.P. Education for All ProiectBoard, Vjdya Bhawan. NishatgflnJ.Lucknow-226007 Vide Ministry of Human Resource Development, Department of Elemenatory Education andUeracy.NewDelh.LelterNos..notedagainsteachnndRs.9404,33.03304.CO(NinethousandFourhu„dredfourcroresth5rtythreelacsthree "thousand three hundred four only) Grant in Aid General received as Stale share from the slate government. and Rs33.21,74,225.41 (Fifty three croretweatyoneIacsseventylourthousandtwohundredrtventyfiveandfourtyonepaiseonly)onaccpuntofInIerestandmiscellaneouslncdD.eean.ed '
1 • I A ® RS.771.40.0M373S (Seven hundred seventy one crore fourty lacs six thousand one hundred thirty sevenand In,^ five paisa only) on account of unspent balance and Rs.77.29.23372.93 (seventy seven crore twenty nine lacs twertty three thousand Wo 'hundred seventy ttvo and nmly three paisa only) as opening advance of the previous year,a Sum of Rs.I499939,69,631.23 (Fourteen thousand ninehundred ninty nine crores fifty nine lacs sixty nine thousand six hundred thirty oneand twenty three paisa only)'of Grant in Aid General has beenutilised for the purpose or ivhlcl. it was sanctlned and amount ofRj.360.70.80.9S9.49 (Three hundred ilxty crores seventy lacs eighty thousand ninehundred fifty nine and fourty nine paisa only) remaining unutilized at the year end will be adjusted towards the Grant- In -Aid payable during theyear
2-It is also certified that out of amount of Rs.14999,59,69.631.23 (Fourteen thousand nine hundred ninty nine crores fifty nine lacssixty nine thousand six hundred thirty one and ̂ venty three paisa only) shown as utilized .accounts for an amount of Rs.I583i;6].410.37(One hundred fifty eight crore fifty one lacs sixty one.thousand four hundred ten and thirty seven paisa only) of Grant In Aid Generalare yet to be received from i..-- ... .. . . ..
- - ^ •••••
d from implementing units/agencies,Which has been allowed t$,-tetai3ied fonv.ird.
- ■ •< -••••V
CO.-
4^V
exercised .he
Wnds oi Cheeks e»erelsed:.
1- Awfiled Staleraenis ofAccounts (Copy enclosed)2- UliSzation Ceditetes
3- Progress Report4» Aoda Rep«l & Managemenl Letter.
Dale: 26.10.2017
Place rlucknow
. Finai/c>ControIIer Additional PrdjCrt Director
Ib»atae««ani«.d.„«eb=slsMaidll,»te'oI«aid«»risp«b=tou,t,lh=p,„Js=,a«IIB,.^^^^• Date: 25.10.2017
Placo:Lucknow
Slate mject_DicecttJr'
AUDITOR'S CERTinCATE
ForD.S.ShukIa&Co.
(Chartered Accountants)
k-iOLftCA. GgOTV Gupta]\ft TNs... ..-..-*1 1^'•<^4.LA Partn*
f'^rTZT^xOX-. Mom. Np^4Q524a
' ijT.lSalpS') t'•:i ' j
X)Vc#^
e>
SARVASHIKSHAABHIYAN (SJJ\.JU.P.EDUCAT10N FORAILPROJECTBOARDVIdya Bha^,NlshatEan],lucknow (U.P.)
yrATEMENTnFADVANCFS9pTMCniyrRimfltnMaicr.MflRrH.?ni->
Schedule'A-V
SLNO.
S
17
20
22
NAME OFDISTRiaS
AiigartiAllahabad
Ambedkamagar
Auralya
Aiamgarfi
Badaun
Baghpat
Baharalch
BaDia
Balfampuf
Banda
BarabanU
Bareily
BastI
Bhadohl
Bijnaur
BulandihaharAmethi
Chtlrakut
ChandauB
Oeoria
23 Eatha
24 Etawa
26
27
28
30
Faiaabad
Farvkhabad
Fatehpuf
Firoiabad
Ghattabad
31 Ghazipur
32 Gonda
35
36
37
38
42
44
48.
49
SO
51
Gorakhpur
Hardol
I.P.Nagar
Jalaiin
launpur
Jhaiui
KanpurDehat
KanpurNagar
Kashgant
KaujhambI
Kushl Nagar
lakhimpur ItW/l
Lalltpur
Lucknow
Hathrash
MaharaJGani
Mahoba
52 Mainpur!
DPO fCeneral
0.00
S5313309.
18723700.
1E61900.00
0.1
2864200.00
55751982.1
41739300.00
228BS100.00
19355300.00
35661900.
34939000.00
34604243.00
18007500.00
13497981.00
21429362.00
16271300.00
11989500.00
26889300.00
27002300.00
18938107.00
10804000.00
17364636.00
22349800.00
21766600.00
13583800.00
7719900.00
6800900.00
29467900.00
■ 56009915.00
O.DO
9928600.00
11113742.00
10681100.00
11651200.00
22832069.00
0.00
14816400.00
23292900.00
16294300.00
12497522.00
0.00
0.00
2393867.00
3000000.00
22676878.00
0.00
27042289.00
7727995.00
6384400.00
17630750.00
11314000.00
0.00
4444594.00
•. 744050.00
1116000.00
0.00
0.00
2604000.00
0.00
2976000.00
0.00
385040.1
0;
0.00
0.00
890200.1
1326000.00
0.00
0.00
697000.00
53374696.00
5355000.00
0.00
0.00
6638200.00
0.00
0.00
0.00
10352500.00
0.00
10102000.00
3720000.00
0.00
0.00
0.00
350000.00
0.00
2070000.00
0.00
o:oo
241042.00
1615040.00
1535360.00
0.00
0.00
0.00
0.00
272318.00
0.00
714243.00
O.CO
0.00
165120.00
0.00
0.C0
0.00
411600.00
0.00
o.oo
• 0.00
0.00
0.00
0.00
0.00
0,00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
365100.00
675733.00
877680.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
409995.00
0.00
Figufea In fo..
0.00
aoo
2683726.50
0.00
S184131Q.00
11314000.00
33752496.00
19852740.00
5461626.50
0.00
0.00
0.00
o.ocf
0.00
0.00
0.00
0.00
0.00
"CEOO
0.00
0.00
0.00
286420O.0O
59246182.00
41739800.00
25862100.00
20681300.00
35661900.00
34939000.00
35301243.00
71623238.00
20468021.00
22964722.00
16271300.00
18627700.000.001 26889300.00
0.00| 27002300.000.001 18938107.00
-0.001. 21428818.00
538590.401 17903»6an
o.ool -33166043.00O-OOl 25486600.00
O.O0
0.00
13583800.00
7885020.00
o.ool 6800900.00
0.00
0.00
29817900.00
58613915.000.00
0.00
0.00
410400.00
10340200.00
13183742.00
o.ool 1068110a000.00
0.00
0.00
0.00
0.00
11651200.00
22832069.00
3084990.75
15553500.00
23968633.00
17171980.00
12497522.00
0.00
0.00
0.00
0.00
- 2393867.00
0.00 3000000.00
O.OOI 22676878.00
0.00 0.00-
0.00| 27042289.00
0.00| 8137990.00
0.00| 6384400.00
S3 Mathura
58
Mau
Meerut
Minapur
Mora da bad
Moaaffarnagar
PUibhit
Pratapgarh
_ 5567000.00
21197755.00
■ 0.00
1595424.00
28758O1S.O0
13483970.00
19768432.00
-0.00
0.00
34750460.00
4104000.00
0.00
0.00
0.00
1109760.00
0.00
0.00
467591.78
0.00
0.00
0.00
0,00
0.00
0.00
5567000.00
21197755.00
0.00
37119164.00
33971778.00
13483970.00
62
fiaibafeily29522440.00 0.00
Rampur6565075.00
0.00
■0.0019768432.00
285423430.0029990031.78
6140500.00
Saharanpur0.00
0.000.00
298129005.000.00
SantKablr NagarShahjahanpur
265000.000.00
0.00 2148000.003499400.00
30952100.00
0.002592000.00
2413000.000.00
0.00ShrawaatiSiddharthnagar
1025000.00 0.0022471700.00 1116000.00
6203400.00
31977100.00Q.OO
0.0023587700.00
61693727.0068 - Sitapur390)1727.00 22692000.00 0.00
69
75
Sonbhadra0.00 22924894.00 1290784.00
Sultanpur4836000.00 20088000.00
24215678.00705600.00
Llnnao30246560.00 1889000.00 0.00
Varanaai
SamU
Ha purSarnbhal '
5i.rip.
5UBT0TAHA)
NameoftfielnatitutlonsDirector of Basic EducationDirector Literacy & Alternative EducationPC.Basic ShikshaParishad.UPAIIahabadfreacherj
85867343.00
0.00
0.0025629600.00
280000.0032135560.00
29578000.00 0.005337900.00 0.00
0.00
21433106.00
1357303142.00 537213924.00
922800.000.00
0.00 87070143.000.00 29578000.00
225625.00 5563525.000.00 0.00
21433106.00
23411402.53 5112083.90 1923040552.43
2478234.00 0.00•377809.00
0.00 0.00 2478234.00377809.00
Salary)Difector.SIEMAT AllahabadDifector.SCERT, U.P.lucknow
0.00 0.00 0.006549607.00
0.00 0.000.00 6549607.00
85154372.00State Viklang Kalyan
aoo 0.00
U.P.Instrumentation Ud.Director MadhymiV Education
1595782.000.00 85154372.00
0.007234520.00
0.000.00
1595782.000.00 7234520.00
18176.0018176.00 0.00 C.CO
Loan to Railriya Madhyamlk Shlksha Abhlvan 13149.00ABL Programme A/CPathaya PustakAdhikarl.UP.lucknow
•1829529.000.00 13149.00
0.00 •1829529.00
72127.00Adhikshak Uchcha Shiksharat Drishtl BadhitChhatrava
72127.00 0.00 0.00
aooOlslriet EducaSon Prosrsmme
0.00- 0.00•4407.00
0.00
Saehiv BasicShitoha Parishad.U.PjUlahabailUrBsel.Ludirew
0.00 0.00 0.00425916.00
•4407.000.00 0.00 425916.00
•64513.00•64513.00 0.00 0.00 0.00
SUBTOTALIB)TOTAl[A*B)
102021243.00 aoo 0.001459324385.001 537213924.00
0.00
23411402.53 5112083.90102021243.00
2025061795.43
STATEMENT OF AOVANrFS QFTHE OIITRICTS AS OM RIST MARCH.2017. (Out of Re-Certificatlon afF.Y.2007-2008)5LN0. NAME OP DISTRICTS DPO(Ceneral) DPO [Capital) DIET NPEGa
984000.00 0.00 • 0.00ALLAHABAD 439000.00 0.00 0.00
3 AZAMGARH 290000.00 0.00 0.004 CHANDAULI 436500.00 0.00 0.00
. S ETAH 540000.00 0.00 0.00 0.006 1180000.00 0.00 0.007 KU5KINAGAR ' 315000.00 0.00 ' 0.00
' 8 MAINPURI 590000.00 0.00 0.009 PRATAPGARH . 680000.00 0.00 0.0010 SAHARANPUR 325280.00 0.00 0.00 0.0011 lALAUN ■ 0.00 0.00 435750.00
SUBTOTAL 10 5779780.00 0.00 435750.00 0.00S.SAADVANCElDPOj+DIETs) . 2026165241.53N.P.E6.E.LADVANCE 5112033.90
TOTALADVANCE 2,031,277^25.43
Findttc^ Cohlmer Add lllondKto](ct>D]reelor State ProJeaDifectcr
if''V tw;; k I
SARVA SHIKSHA ABHIYAN (S.S.A.)
U.KeDUCATION FOR All PROJECT BOARDVidya Bhawah,Nishatg3nJ,Lucknow (U.P.)
NAME OFTHE STATEt-UTTAR PRAHP^HCONSOLIDATED ANNUAL FINAMf|AL STATEMENT npSSA FOR THE YEAR ENDED 31ST MARCH ?ni7
Si. No
SI.No
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
36
37
38
39
Source of Fund
Opening Balance
Cash at Bank
Fund in Transit
Unadjusted Advances
TOTAL (Al.
Receipt from
Funds received from Government of IndiaFunds received from Government of Uttar Pradesh
Miscellaneous Income
TOTAL Recelpts(B)
TOTAL FUNDfA-rB)Application of Fund (Expenditure)
SSA
7832000592.74
196,261.550.35
1,337,736.906.00
9,365499.049.09
49,016.032.354.00
93.099.437.220.00
507.337.784.85
42;448.356.7S
14266S2S5715.63
152.031.254.764.72
NPE6EL
236853584.21
-13950493.49
5162313.90
228.065.404.62
o.oo
o.bo
9734915.55
21238161.82
Teachers Salary & Hor^orarium forShlksha MltraPARTTIMEINSTRUCTERS SALARY
TEACHERS GRANT
249.303,566.44
KGBV
819307733.74
2,845.00
62.851,078.06
882.161.656.80
40,610,300.97
13.339.880.41
241361539148
Approved AWP& B
Including Spill over
163,051,509.000.00
3,113.275,000.00
ACADEMIC SUPPORT THROUGH BLOCK RESOURCE CENTRE/URCACADEMIC SUPPfflT THROUGH CLUSTER RESOURCE CENTRE / N,P.R.C.SPECIAL TRAINING FOR MAINSTREAMING OF OUT OF SCHOOL CHIi nRgiTFREE TEXT BOOK
INTERVENTION FOR CWSN (lED)CIVIL WORKS
TEACHING LEARNING EQUIPMENT fTLElMAINTENANCE GRANT
SCHOOL GRANT
RESEARCH 8 EVALUATION
PROJECT MANAGEMENT COSTEMISCELL
LEARNING ENHANCEMENT PROGRAMfLEPlCOMMUNITY MOBILIZATION ACTIVITIES
INNOVATIVATICWHEAD
SMC/PRI TRAINING
UNIFORMS
COMPUTER AIDED EDUCATION IN UPPER PRIMARY SCHOOLS UNDER INNOVATIONRTE/ReimbusemenI of Fee
TEACHERS TRAINING
State Component(SPO)
NPEGEL
KGBV
TOTAL
Closing BalanceExcess/Deficit of fund
Cash at Bank
Fund In Transit
Unadjusted Advances
TOTAL
SSA
15,778.293.49
3.680.285.20449
90.673.444.00
2.026.165.24143
321.413,000.00
653,853.000.00
3.295,777.048.18
Expenditure Incurred
130.050459.431.00
2,689.697,595.00
216.090.950.00
181,478,000.00
50,367,000.00
2,296,279,000.00
502,115,000.00
470.043,000.00
0.00
1,197,015,000.00
946,227,000.00
210,834,000.00
727,015,000.00
130,000,000.00
3,804,654,000.00
932,905,000.00
375,000.000.00
.288,297,000.00
6.708.665.000.00
244423.000,00
12.150.000.00
146,022.000.00
267,582,000.00
0.00
3.512.410.000.00
190,143,631,000.00
NPEGEL
(15.778.293.491
258.141,976.03
1,827.800.00
5,112,083.90
5,812,902.183.61 I 249.3Q3.SC6 iia
419,617483.00
179.629,092.00
11,728,228.00
1475,693,474.99
447,246,010.00
510,631,344.00
2,123,076.00
1,189.183,714.01
955,273,250.00
7,982,336.40
467,170,150.99
125.274,779.00
554,250,950.32
426,423,920.28
235,718,534.71
276,619,187.00
5.569.988,299.57
39,509401.00
0.00
80,823,639.21
187,317434.63
0.00
2.703,086.983.75
148,921/439,564.86
KGBV
(0.00)
498,824,210.49
2,767.845.00
91,098,008.94
592.690.064.43
(Figure in Rsl
TOTAL
8888161910.69
182313901.86
1405750297.96
10,476.226.110.51
50,431,831.480.00
94,043,303404.00
557.683.001.37
67.291.483.46
' 145100109268.83
15S47643S47944
Savings/ Excess
33.001,149469,00
423,577,405.00
105422,050.00
234,235,417.00
1,848,908.00
i8,638,772.0b720485425.01
54,868,990.00
(40488,344.00)
(2,123,076.00)
7,831.285.99
(9,046,250.00)
202.851,663.60
259,844,849.01
4,725.221.00
3,250,403,049.68
506/481,079.72
139.281.455.29
11,677,813.00
1,138.676.700.43
205,013.499.00
12,150,000.00
65,198450.79
80,264.465.37
0.00
809,323,016.25
41,222,191,435.14
TOTAL
0.00
4,437.251491.11
95,269.089.00
2,122475.33447
6,654,895.814.48
nllSllal Ve\"r''S 'he approved budget for theAs per report of even date.
ForD.S.Shukla&Co.
(ChadeteitAeeouRlaj^)(F/fCNO,C00773C)
State ProJictDirector(CAGaurav Gupta)Partner,
Mem. No.405243
Date:- 26.10.2017
Place: Lucknow
p^ce-Controller AJ>.a
G
SARVASHIKSHAABHIYAN (S.S.A.)U.P.EDUCATION FOR ALL PROJECT BOARD.Vidya Bhawan,Nishatganj,Lucknow,(U.P.)
STATEMENT OF EXPENDITURE AS ON 31ST MARCH 2017.
SLNO
1
Name of Expenses
Teachers Salary &'Honorarium for Shiksha MitraAmount (Rs)
.130:050.359 431002 PART TIME INSTRUCTERS SALARY
2,689,697,595.003 TEACHERS GRANT
216,090,950.004 AoAUhivilu bUFPUK 1 1HROUGH BLOCK RESOURCE CENTRE/URC
419,617,583.005 ACADEMIC SUPPORT THROUGH CLUSTER RESOURCE CENTRE / N P R C
179;629;092:G0
6 SPECIAL TRAINING FOR MAINSTREAMING OF OUT OF SCHOOL CHILDREN11,728,228.00
7 FREE TEXT BOOK• ■ 1,575,693,474.99
8 INTERVENTION FOR CWSN (lED)447,246;010.00
9 CIVIL WORKS510,631,344.00
10 TEACHING LEARNING EQUIPMENT (TLE)2,123,076.00
.11 MAINTENANCE GRANT1,189,183,714.01
12 SCHOOL GRANT955,273,250.00
13 RESEARCH & EVALUATION ■7,982,336.40
14 DPO MANAGEMENT' 467,170,150.99
15 EMISCELL125,274,779 00
16 LEARNING ENHANCEMENT PROGRAM{LEP}554,250,950.32
17 ■ COMMUNITY MOBILIZATION ACTIVITIES ' 426,423,920.2818 NNOVATIVE ACTIVITIES
235,718,534.7119. SMC/PRI TRAINING
276,619,187.0020 UNIFORMS
' 5,569,988,299 5721 COMPUTER AIDED EDUCATION IN UPPER PRIMARY SCHOOLS
39,509,501.0022 TEACHERS TRAINING
80,823,639.2123. State Component (SPG)
187,317,534.6324 NPEGEL
0.0025 - KGBV.
2,703,086,983.75
rota! (SSA,NPEGEL,KGBV)148,921,439,564:86
Ftnaj^^ControIIer W.feO. State Proje^tDlr'ector
/ 'V\ •
/
TV«tC,3T eSX$S29 "Qsaea Cg'-'TT^t'TI Eisissa *05253
SARVASHIKSHAABHIYAN (S^.A.)U.P.EDUCATIQN FORALLPROJECTBOARD
VIdya Bhawan,NishatganJ,Lucknow (U.P.)
Balance Sheet as on Sist March 2017..
'ti
n?;;Ry?3
o
SSI
Previous year UABIUTIES Schedule Amount Current
Year
Amount Current
Year
Previous year ASSETS Schedule
Amou
Amount Current
nt In Rs.
Amount Current
9.470,968.547.09
187,664,093.62
Opening Balances
Less:: Excess of Expenditure overlncome. 9,658,632,640.71
3.529.787,454.66 6,128,345,186.05
' 64,568,1S7.CW FIXED ASSmA
Year
.66,639,436.00
30,798,380.00
0.00
LOANS 8i ADVANrFS
Advance to Instltutiorts-SSA
Advance to InstitutlonSrNPEGELB-1
B-2102,021.243.00
0.00
Advance to nisrrlrrilnir r-;;?
641,517,882.00
632,827,025.00
5,162313.90
32393,619.00.
S5A{6eneral)SSA(Capital)NPEGEL
DIET
i'F
F
, F
F
1363382322.00
537,213,924.00
5,11238330
23347,15233 1,929,256,03233
196,26135035{13350,493.49}
SSAOPO,DIET&AD[Baslc) 'NP£6a-DPO
CLOSING RAIANrP^ '
0
0
90,673,444.00
1327,600.00 92,501,344.00
1
Total
2,336,198,739.63
887382.78739
223,244,333.23
83,4013383 6
3,627,178.69
4,092.774395.19
428,616,152.68
13,609,25038
Cash a Banit
Cash & Sank Balance at SSA.«POs (Grantn Aid-General)
Cash & Bank Balance at SSA-OPOs (Grantfor Creation of capital Assets)Cash & Bank Balance at NPEGEL-DPOsCash & Bank Balance at SSA-OiETs
Cash e> Bank Balance at SSA-A.D.(easle)Cash a Bank Balance at SSA-SPO (General)Cash & Bank Balance at SSA-SPO (Grantor creation of capital Assets)
Cash & Bank Balance at NPEGEL-SPO
c
' 1.743,009,05335
753393,458.74
226,031,129.05
88340,44331
3,143,263.04
921,990,518.76
170.208,46138
32,110i84638 3,938,427,180.62
: L6.128.845.186.05 9.658.632,640.71 1 Total
•
6.128.845.186.05
SIgnineantaccounUng pollclees and notes on accounts as per Schedule VSchedule A to I from Integral part of the Project Financial Statement
As Per report of even dat&
FefD.S.ShuVla&^.
(CharteradAeMDnLanls],
{F.R.NO.OOOn3C)
(CA-Caurav Gupta)Partner ^cS
Co
MetTU No.405243. S '■
Hnanee oiler Add] a Director state Projecrfiirector
Uate;-26.1Ct2to/'
V ,'(O)Trr'v?/'
cesBui B3flOadl ggagq ■ C320 Bimrra ^^SS23
SARVASHIKSHAABHIYAN [SJA.]• U.P.ttUCAT10N FOR AU PROJECT BOARD
Vldva Bhawan.Ntshatganl.lucknow (U.P.)INCOME AND EXPENDITURE FORTUE YEAR ENDED ON BIST MARCH 2017.
1^523
»)
Amount Previous
vnar
EXPENDITURE Schedule . Amount Current
Year
Amount Current Year Amount Previous yea INCOME Scliedulc
Ame
Amount Current
ntin Rs.
Amount Current Year
104.894.838.60
10,033,7544018,134,171,617.96
UO,047,91SJ6
25,000.00
0.00
104,457,445^26.00
Eicpensei Incurred bySPO^SA
ExpenSM ol AD (Bailc)
Expensei of OPO-SSA
Expenses Ineured byOICT>SSA
£>cpenseserDPO,NPEGEL-SSA
Expnses of MahDa Santakhya NPEGEL
Expenses at Various Institutions
E-l
E-2
E-l
E-2
E.2
8-2
B-1
91,263,143.63
9,236,307.00
16,970,050,482.27
80.823.639.21
0X0
129.064407,760.00
146.216,281,332.11
48,204,777.296.800.00
74,221.430431.20
0.00
0.00
0.00
447.615466:17
Government of Indla-SSA (Net of Capital Grant Refunded ofRslOOereres)
Government of Indla-NPEGEL
Government of U.P.-SSA
13th Finance Commission
Govermnant ofU.P.-NPEGEL
Director BasIcShlksha Parlshad
Interest from Bank
•
49,016.032454.00
0.00
93,099,437,220.00
0.00
0.00
0.00
142.115,469.574.00
Excesseflncameover expenditure transfer - G 517.072,700.40137,664,093.62 to Balance Sheet
0.00 140/159,451.87 Mlseslianeous Incdmb
Excess of Expenditure over Income transfer
H 53,951,603X5
123,014.282.646.04 TOTAL
to Balance Sheet3429,787,454.66
Total146.216.281437.11
-£>
- ••wvfad WM «» ̂ Ul «C41QUUI
Sehedulo A lo I from Integral part of the Project Financial Statement
As Per report of even date.
PerD.S.ShuUa&Ce.
--(einntrCTTtecotniiaSj)( (Fjuio.ooonjq
JCAGauravGuptaJ * —■iPartner
Uem.No.405243". . ,--V
DalehPlace:
Ie>26.10.'2017' .-tCWV V. 'a:Luei<nj5w'.i: -X J ^■v. L // ■"
Finance Co Addlv^iifujfiu Director ofect DirectoiStale Project Director
•jciiaina ^ PLv-wnf tg^aiag reo.twT • aif<i«r3 • ezTsma • ti'AVii>i^ JSUSSa TaaSSJ ■ eg
«J o
SARVASHIKSHAABKn'AN(SjJl.|
U.P.EDUCATION FOR AlLPRCUfCr BOARD
VIdya Ohawan,MshatBanl,Lucknow (U.P.]RECEIPTS &■ PAYMENTS FOR THE YEAR ENDED ON 31STMARCH 1017.
ounlPrevIoui yea . RECEIPTS
Schedule
Amount Current
Ye'arAmount Current Yea Amount Previous yea PAYMENTS ' Schedule Amount Current
YearAmount Current Year
To Oaenlne Balance*,
2,499,027.00
104494,338.6010433.7S4.S0
18,U4,171,617.96120.047.91S4G
25,000.000.00
104457445.426.00
2.0S7J7S.24P.9973<.8S2.8B8.bS220.19S.0SSA17a,70S.44S^34.93SJ2A4S
9S94M.77J.791454.708,873^8
$444,970.98
Cash fi Sanlt Dalance at SSA-OPO* (Grant In AM-General)Cash & Bank Balann at S$4-OPOs{6rant (or Creation of capital Ajsela)Cash & Bank balance at NPEGEl-OPOs
Cast) & Bank Balance at SSA'OIET*
Cash & Bank Balance at $SA-A.O.(BasIc)&sh & Bank Balance at SSA-SPO (General |Cash & Bank Balance at&SA-SPO [Grant forcreation of capital Assets)Cash & Bank Balance at NPECEl-SPO
2436.193,73943SS74S2.76749223.244433.2383401^3a963427,17^69
4,092.774495.19428.616.1S248
13,609,250.98
8,068454,176.95BvEpgndit 'ExpenseslncurredbySPO-SSA ^ExpeiueserAD(Be*ie) 'Expense* of DPO-SSA ,Expenseslncurredby-DIET-SSA iExpenses of DPO-NPEGaExpenses ofMahila Semakhya NPEGEL.Expoitsep of Various InsUtutlons
E-1
E-2
£-1
E-2 ■E-2-
B-2
B-1
91463.143.639436407.00
164704S0,4e2.2780,823.639.21
O.OO
aoo
129.064.907.760.00
2,071.249.00
146,216.281432.11
•
1412,100,839.901,129429420.002,374.271,638.00
9447413.9047,121410.00
SSA(GeneraOSSA(Capltal)NPESa
DIET
. 641417432.00632427,025.00
S.162.3134032493.619.00
30.79846aC0aoo
Advaneo Co Instltutiens-SSAAdvance to'lnstitutlons^JPEGEL ■
8-1
. 6-2102,021,243.00
aoo 102,021,249.00
'
36AS1463.0012432.14AOO
Advance to Instltutloiu-SSAAdvance to Instllutlens-NPEGEL
30,798480.00 J30,7984Baoa
0.006414*7442.00 5SA|Generel)
S$A(CaplUl]NPEGElDIET
f 1463481922.00S37.21342440
S412.03340
1.929.236.062.43
Fund In Transit182411.096.86
5,1624134032493,619.00
F
103436,679.89{17442404.791
SSA-DPO,DlST&AO|6asle) 19646245045F 23447,15243
(13450.493.491 196.26145045(13.9S0.493.49)
SSA-0P04)rET & AO(Basle]NPEGEL-DPO
9a673444.001,827,800.00To «ran,Bnr.ln, ' D
92401444P0
48,204,777.296.800.00
Government of Indla-SSA (Net of Capital Grant Refunded ofR*.ll.lS68200croret)Covcrrtment of tndla-NPEGEL ■
49.016.032,3SA00O.OO
142,115,469474.001
aoo
44741$4Ee.l7
140.4S9,4SLS7
Government of U.P.-SSA
Government of U.P.-NPEGEL
Interest Income
Miscellaneous Income
G
H
93.099,437420.00aoo
517,072,70040
S34S1.603.0S
2436,198,739.63887462:78749223,244433.2383.401438463427,17469
4492,774495.19428416.1924613,609.25a98
Cash & Bank Balance atSSA-OPOs [Grant In Aid-General)Cash & Sardc Balance at55A-0P0s{6rant lorCreation of capital Assets)Cash fi'Denk Balance at NPEGEl-DPOsCash & Bank BalsrsceatSSA-OJETi 'Cash & Bank Balance *t5SA-A0.(Basle]Cash & Bank Balance at SSA-SPO (General ]Cash & Bank Balance atSSA-SPO (Grant for oeatlon of capital Assets).Cash & Sank Balance at NPEGEl-SPO
1,743,009,05846753493458.74226.031,U9.QS8844a443.2I3,143.263.04
921490418.76170408,4614832410446.98 3438,427480.62
1 152.280.55B.3314E
Stenllcant Accounting PoUcict and Note* on Account* a* per Schedula *1'SchedulsAto I from Integra) part of the Project Financial Statement
F«fO,S.StiuM*BCe.
ed Aceountaml)^Ujo^Fnc)
=Z5^(CA.GaErfv Copla) ^ " ■ —Partner
Mem.NoA0S243
Date:- JS.lO.JOlTf-,-./'Msee:Luclmaw
eUer Additional Project OUocter Stale PreiecfDlreoor
SI.No. Particularsfurniture & Equipments
VehicleComputers arut Printers
TOTAltRs).
SARVA SHIKSHA ABHIYAN (SJ Jt.)U.P.EDUCATION fOR ALL PROJia BOARD
Vidya Bhawan,Nlshat|anJ,luckTiow (U.P.)
DETAm OF fIXED A^^rr't A5 ON RIST MARrH ?ni7,
Opening Balance
01-0W016
59,092.224.00
2034247
Purchased during theyear
1St5t43.O0
0.00
226106
DIsposedoff
During the year
Schedule'A'
Hgtires In Rs.
□osing Balance as on31-03-2017.
60937367.003391716.002310353.00
66639436.00
STATfMEWTSHOWIWG 8AIANCES OF ADVawgSTO INCTiTrmnut-tc «Schedule's'
SI.No.1
ParticularsDirector of Basic EducationDirector Literacy & Alternative gduratinnPC.Baj1c Shiteha Parishad.UP Allahabadf7eachersSalary)Dltectcr,SIEMAT AllahabadDlreCto^^qRT. UJ.lueknnwStale Viklang Katvan
Opening Advances01-04-2016
Amount Sent Duringtheyear
2200000.00
23S4240
Director Madhvmll Education
Loan to Restrlva Madhyamlk Shlksha AbhlvanABL Programme A/CPathay^ PurtakAdhUcari.UP.LucknowAdhikshak Uchcha Shlksharat Drlshtl BadhltChhatravaQislrfct Educalien ProjrarnmeSachlv Basic Shiksha Parlatiad,U.P.AllahabadUniserXucknow
TOTAL [Rsl
7234520
13149
•1829529542387
•4407
425916•64513
30,768380.00
128580160925.0018297045.00
Amount BankInterest
392206
309252
2352802
0.00
0.00
608016.00
6913349.000.00
0.00
aoo
15179
129,133,061.184.00 I 3,069.439!oO
Expenditure During theyear
63^3671.00.0
128980160925.0014410930.061665430.0
0.0
Refund/Receiptsfrom the office
figures InRs.
Oosing Advance as on31-03-2017.
2478234.00377809.00
0.00
6549607.00
85154372.001595762.00
0.0
1093455.0
6913349.0
0.0
129,064.877.760.00
7234520.0018176.00
13149.00•1829629.00
72127.00
•4407.00
425916.00•64513.00
102^1,243.00
STATEMENT SHDWING BalftNf sc nr ADVANrPC Tr^ rMcmi/TinN.C.rjnsrcnScheduIe.'B-i'
SI.Na. ParticularsMahPaSamaLhya
TOTAlIRs)
Opening Advances01-04-2016'
• 0.00
Amount Sent Duringtheyear
0.00
Amount Interest
940215.20
Expenditure During theyear
0.00
STATEMENT SHOWING ADVANrPC Trt CTncc
Figures in Rs.Refund/
Receipts fromthe office
940215.2
940215.20
Closing Advance as on31-03-2017
0,000.00
0.00
ParticularsSflfiaHv Kumar
TOTAHRsl
flnaJfTrfCiMtrolIer.
OpenlngAdvances01-04-2016
30000.00
30000.00
Amount Given Duringthe year
t.D.
0.00
AdjustmentDuring the year
30000
30000,00
Schedule 'B-2'Figures in ̂
Closing Advance as on31-03-2017
0.00
state ProJectOlrector
■!S44fir:
SARVASHIKSHAABHIYAN
U.P.EDUCATION FOR ALL PROJECT BOARDVIdya Bhawsn,Nlshatean},Lucknow (U.P.)
Schedule 'C'
DETAILS OF CASH & BANK BAtANrF< AT AOmASlCVDPO.OIET.WPEGEl AS OH 31gr MABrH
SL,NO.
1 [Agfa
3 Allahabad4 jAmbedkarnagar
■ 5
6
Auraiya
lAaamgarh
8 iBaghpat
iBaharalch
10.,., Ballla
11 liBalrampuf
12^1 Banda
13 Barabanki
14 [Bareily
*15 ^alti16 Bhadohl
17 ,|Bi|nauf
18 Bulandshahar
19 Amethl
20 Chltrakoot
21 ChandauH
22 Deorla
23
24
31
37
38
44
45
46
47
48
49
50
51
Eatha
Etawa
Falzabad
Fatehpur
FirozabadG.B.Nagaf (Noidal
Chaziabad
Ghazlpuf
Gonda
Hardol
AMflOHA ..
Jalaun
Jaunpuf
Jhami
Kannaul
KanpufDehat
Kanpuf Nagar
Kazhganl
Kaushainbi
KushI Nagar
LakhliRpur Khlrl
Lalit pur
Lucknow
Hathraih
MaharajGan}
AD (BASIC)
73961.00
95030.92
585804.00
137459.00
231964.00
151983.74
136392.00
230890.99
307179.89
583862.50
DP0[6eneral)
26.730.187.19
17995279.00
32.767.796.53
11099973.00
18,821,137.00
41,953.575.82
26.719,024JS
23.934.090.92
36350936.00
18,088,750.26
37923517.60
16,953.317.74
22730157.00
24431J11.50
38,965.739.00
19.370.114.82
14.760.077.64
42,838.053.00
16308098.75
6.376.594.00
15.906,089.77
27,088.165.26
22.778.164.00
9.967.296.00
29,182,895.25
22.956.647.72
19,134,759.00
16.833.329.00
20,029.637.58
29,642,228.69
19.304,065.00
51396029.73
28,026,840.48
11.558.952.00
50342463.00
15.320.571.00
12.692.115.70
22.832.069.00
11.936.695.00
21.410,516.00
14,368,708.52
21.272.142.56
11.724.664.00
15.833.134.25
15.371,068.82
38306504.00
17,174.663.00
21060712.00
11.324.1S7.S2
22.966.160.28
13.611.887.63
18.200.697.50
DPO (Capital!
12,692,569.00
6688585.00
4.956,786.05
44855713.92
634,490.00
3.158,704.00
1O4.390.DQ
79,818.00
99699.00
185,021.00
9509031.00
2.641,942.02
4913160.00
2.069.949.57
5029167.00
8.612.700.00
1.885,416.00
35396434.84
20.921.795.00
910,530.00
4.588,248.00
1.934.553,00
330,765.00
8.054,057.75
4,044.504.00
186,164.00
10,506,269.54
12.008,105.96
237,972.95
13.587.840.00
17213336.00
21.416,806.00
7.9S0.945.00
956340.00
927,189.00
41,866.424.30
152,987.00
1,948,503.00
6.272.376.00
16.938.50
388,267J0
514.510.00
13,210.387.50
906.990.00
147488.00
80,276.00
23443550.00
3,301.305.00
57,510.00
3.027,402.45
3,060.964.99
DIET
463334.00
1123244.00
1200799.74
249183.04
164986100
105402.00
1248571.00
742527.99
1573331.00
682272.00
825262.20
320,955.17
392108.99
1.177.433.02
1211274.00
NPEGEL
3521.0O
7621180i0
0.00
621099.00
332982.00
1899227.00
260779.00
9344045J2
372807.02
106300.00
1309201.75
0.00
38183.00
24160.39
4441010.00
1008676.00
426823.00
131702.06
1640941.00
322929.00
254276.99
2303828.00
2.186.703.00
1,183,533.00
34693.99
294551.00
2674741.00
979609.00
395.00
■ 376763.00
2969028.10
857.70
2126654.00
3190072.50
7450056.00
404515.00
177,222.99
913829.00
482957.00
1693413.00
2579657.00
155.452.07
552415.00
1213055.65
452,792.00
934702.54
206454.27
1243885.00
103556.09
5510775.50
13654.00
778.00
446060.00
882125.00
261384.00
1588074.32
5901172.00
6273017.84
10493.94
0.00
1498322.00
6293307.00
664860.00
0.00
37700.00
241584.00
7795233.58
9651.00
3170054.35
' 4912600
TOTAL
40968162.19
77928358.92
64040201.42
20578871
46663594.'82
28357195J9
- 26162318.96
38361276
27723218.78
48687468.6
20710594.77
29322948
28584840.69
41860950.77
24758419.99
50341912.02
5295050U8
28601616
19918183.77
32787724.32
26354053
10997753.
41396735.64
27532323.42
23982207.29
35154201.04
34238100J6
31064512.64
35464619
93898600.23
57293974.48
20796537
52275160.92
18013057.31
61373541
29741030.84
15011647.93
29376305
2722203834
21112138
29863833.82
16830473.82
39704747.65
17949315
53818060.62
14841567.79
2463301578
20360386.43
21414344.58
//
/T:. v
53
54
55
56
59
62
70
71
72
74
75
Mathura
Uau
Meerut
MIraapuf
Moradabad
Mmaffafnagar
Pifibhit
88102.00
166839.00
Ptatapgarh
RalbareHy
Rampur
Saharanpuf
Sant Kablf Nagar
Shablahanpur'
ShrawastI
Slddharthrragar
Sltapur
Sonbhadra .
16718800.00
19.284.295.00
24536303.55
41942.07
; 454,240.00
1424302.00
247432.00
14545849.00
Sultanpuf
Unnao
28.931478.00
Varanaal
Samn
217.447.0014851001.26
36071329.73
267682.0026532462.-00
17.509467.00
Hapur9.689,098.00 ••"559.888.70
Sambhal21.458,383.00
Difference In Opening Balance (PfatapgarMTotal(Rs)
•4,969.999.60'7,276.762.62
-18326156.00
3143263.041 1743009058.960.00
8.540.944.27
0.00 O.OO
5UMMARY OF CLQSINS BAUNCE AS HM ai5T MflRCH.3Q17.
Caih & Bank Balance SSA-SPO
Canara Bank,luckncw Ma!nJV/C Np-6S43 (Capital Accounti85.913,441.88
Bank of B3roda,Narhl.A/C No-18403 (Caoltal Accounti84,295.020.00
Canara Bank.lucknow Main A/C No- 0363101022825253466153.86
!03,Lucknow MainA/C No-02070100004905220205540
Bank of Bafoda,NarM.A/C No-08700100016693314726680.40
IOB,naibhawan,Luclcnow.A/CNo-192201000010001 422933.00Allahabad Bank,Hajrateang,A/C No-S0257868143
353172696.00•
Cash & Bank Balance NPEGEL-SPO • 'Canara Bank.lucknow Main .A/C No- 0363101028088
32110846.98
Cash & Bank Balance at SSA-DPOs (GenerallCash & Bank Balance at SSA-DPOs( capital Assetsl
753393458.74Cash & Bank Balance at NPEGEL-DPOsCash & Bank Balance at SSA-DlETs
Cash & Bank Balance at SSA-A.D.(Basicl3143263.04
TOTAl
- a
l^jj^'^troller Additional PrpJecfJIireclor5taU Pn
/ject Dr»ctor
2448388.92
822340.00
1404.038.00
865611.00
1612190.87
413238.00
102401.00
337104.00
114131947
-88540443.21
^ 0.00
0.00
86112.00
00qq0
19.868.091.00
16,127,156.00
19.244,925.00
49.829,312.00
14,656,565.00
34.265,264.70
12,521.82841
9,171.56449
7,318.00
1,043,179.00
12,893,758.90
62,438.63140
60,861.235.00
15.848,919.00
13.993.730.52
46,089.149.40
24,069.198.50
23450.137,00
490489.00
25,816,024.00
37.524,812.50
618514.66
475469.69
930404.00
1.014461.84
816,877.00
119183.00
289918.69
9466.466.22
12,732.080.00693652.17
917.503.01
1.694.700.51
689841.84
165075.88
45426.99
1973837.00
102430.00
369418.69
680357.00
8008.00
•1615815.00
3281494.00
33173509.85
25819617.67
22244486
51989482.84
35706938.69
58615491,7
1368267449
96505306.72
2555556.84
7974409.94
1510101.00
24229345
• 62961.07
21896.00
1744341.28
1649576.00
19631441.70
22796620.00
1747.00
1388557.27
370924.00
5052344
•265644.00
226031129.05
102361203.7
32054058.85
2803162647
101165058.2
42934519,75
17C71135.14
2220881942
41648833.83
32302639
146183945
87012602.6
18405873
1173994447
27136410.6
17009549.8
-18591800
2814117353.00
•265644.00
'"i. ' -'.N //
fC>C>
SARVASHIKSHAABHIYAN (S.SX)U.P.EDUCATION FOR AIL PROJEa BOARD
Vldya Bhaw3n,NlshatganJ,Lucknow {U.P.)Schedule 'D'
STATEMENT SHOWING FUNDS IN TRANSIT-SSA-AD BAS1(;dP0,D1ET,NPEGEL AS ON 31ST-MARCH-20a7.
Sl.NO. Name of Districts Date of remitence Aineunts(Rs) Remark • •1 DPONPESELSonbhadra 12/11/2008 640000.002 DPONPEGELSonbhadra 17-01-2609 997800.003 DPO NPEGEL Ghazlpiir 28-12-2010 190000.00
TotalNPEGELlA] 1827800.001 SSA DlET'AmbedkarnaBar 01-0-2003 1942SJ30 -■
2.. SSA DIET Ambedkarna'gar 12/06/2003 22000.00 .
3 SSA DIET Sadaun 16-07-2003 153615.004 SSAOIETSaliia - 02/07/2004 420000.005 SSA DIET Jhansi - 07/03/2003 41000.006 SSA DIET Mahrajgani 31-03-2004 150000.00 .
7 SSA DIETPilibhlt 30-08-2007 33300.008 SSA DIETPilibhlt 09/07/2007 98000.00
:...9 SSA DIET Rampur 07/07/2006 61500.0010 SSA DPO & DIET Kanpur Dehat Upto31-03-2008 2619573.0011 SSA DPO Ambedkarnagar 14-01-2003 1500000.0012 SSA DPO Ambedkarnagar 17-07-2007 ■ 12SOOO.OO13 SSA DPO Baghpat 22-11-2004 1289500.0014 SSA DPOBaghpat 10/07/2004 11550.00IS SSA DPO Baghpat 22-06-2004 412720.0016 SSA DPOBaghpat 08/09/2005 306800.0017 SSA DPO Baghpat 13-10-200S 188000.0018 SSA DPO Bilnaur 22-05-2004 25200.0019 SSADPOFatehpur 22-01-2008 209500.0020 SSA DPO Gorakhpur 21-06-2005 8678S0.-0O21 SSADPOJalaun 26-09-2003 16200.0022 SSADPCJalaun 10/01/2003 37800.0023 SSADPOJalaun 24-10-2003 4974000.0024 SSADPOJalaun 12/06/2003 15200.0025 SSA DPO Ral-Bareillv Uplo31-03-2008 2397944.0026 SSA DPO Rampur 19-12-2006 156880.00 (604950.00-448070.00)27 SSA DPO Sonbhadera 22-01-2008 82000.0028 , SSA DPOBalrampur 29-07-2009 100000.00 OutofRs.787000.0029 SSADPOMirlapur 02/10/2011 7200.DO -
- 30- Santkabirnagar 11.12.2012 28000.00 DPO(SPOBRS)• 31 DIET'G.B.Nagar 22.08.2013 24000.00
32 DlET-BI]nof 08.06.2015 257292.00 Refund to'SPO on 08.06.2015 (SPO BRS)'33 SSA-Rampur 22.08.2014 193543.00 Refund to SPO on 22.08.2014 (SPO BRS)34 DIET-Ghaiipur 29.08.2013 100300.00 Sent by SPO Not Received at DIET (SPO-BRS)35 DPO-Balrampur 12.03.2014 2487000.00 Refund to SPO-Capltal36 DPO-Raibarelly 30.10.201-3 1474200.00 Sent by SPO Not Received at DPO37 DIET-Hapur 16.01.2015 18000.00 RT6S Return (SPO-BRS)38 DIET-Balranipur 18000.00 RTGS Not Transferred (SPO BRS)
39 RT6S From DIET 03.06.2015 2478166.00
RT6S Amount Credited on dated-08.06.2015 (SPOBRS)
40 DIET-Mathura 64900.00 RTGSNotTransferred (SPO BRS)
41 SSA DPO-Hardoi (Capital) 31-03-2017 3977000.00SPO Sent dated-31.03.2017 but DPO not Receivedas on 31.03.2017"
42 SSA DPO-Santkablr Nagar (General) 31-03-2017 3228066.00 SPO Sent But DPO Not Received
43 SSA DPO-Meerut (Gener'alj 31-03-2017 11098200.00SPO Sent dated-31.03.2017 But DPO Not Received ason 31.03.2017 '
44 SSA DPO-Jalaun (General) 31-03-2017 100000.00
SPO Transfer dated-02.H.2016 but SPO notReceived as on 31.03.2017
45 SSA DPO-Hapur (General) 31-03-2017 7841998.00
SPO Transfer dated-31,03.2017 Rs.676B9?8 anddated-11.08.2016 Rs.l078000 but DPO notReceived as on 31.03.2017
46 SSA DPO-Bl)nor (General) 31-03-2017 7893125.00SPO Sent dated-31.03.2017 But DPO Not Received ason 31.03.2017
47 SSA DPO-Shamll (General) 31-03-2017 976964.00SPO Sent dated-31.03.2017 But DPO Not Received ason 31.03.2017 {Fis.1339874-362910)
• r.
r
48
49
■■-SO
SI
52
53
50
54
55
SSA DP0-H3thras (General!
SSA-DIET-Kanpur Dehat
SSA-DPO-Sonbhadra [General!
SSA-DPO-General (Muzzafarnagar)
SSA-DPCMjeneral (Flrolabad)
SSA-DPO-General (KasKheanl|
SSA-DPO-General (Saharanporl
SSA-DPO-General (Mlraapurl
31-03-2017
08/03/2016
31-03-2017
31-03-2017
31-03-2017
31-03-2017
- 10/04/2016
31-03-2017
SSA-DPO-General (Bhadohl) 31-03-2017
37400.00
991200.00
30617003.00
37090.00
SPO Sent dated-3L03.2017 But DPO Not Received asen 31.03.2017 (Cheque No.057769 Plndlcs andUndies PfogrammelSPO Sent dated-03.08.2016 But DIET Not Receivedas on 31.03.2017SPO Sent dated-31.03.2017 But DPO Net Received ason 31.03.2017SPO Sent dated-31.03.2017. Biit DPO Not Received ason 31.03.2017 (Cheque Na067769 Plndlcs and "Undies ProRtammel
51960.00
30940.00
177500.00
-5290ao0
34600.00
SPO Sent dated-31.03.2pl7 But DPO Not Received ason 31.03.2017 (Cheque No.067769 Plndlcs andllndlcs ProBrahifficl 'SPO Sent dated-3i.03.20l7 But DPO Not Received ion 31.03.2017 (Cheque Na067769 Plndlcs andUndies Proeramtnel
SPO Sent dated-04.10.2016 but DPO Nnt Received."SPO Sent dated-31.03.2017 But DPO Not Received as
(Cheque No.057769 Plndla andUndies Programme)SPO Sent dated-31.03.2017 But DPO Not Received ion 31.03.2017 (Cheque No.067769 Plndlcs andLlndlcs ProgrammeiSPO Sent d3led-31.03.2017 But DPO Not Received ason 31,03.2017 (Cheque No.b57769 Plndlcs andUndies Programrhei
SSA-DPO-General (Auralva 31-03-2017 42340.00Total SSA B) 90673444.00
TOTAL SSA-fNPEGEL (A-»-B) 92501244.00 <2.
tro ler Additlo irector state Project^ctof^
SARVASHIKSHAABHIYAN (S.S.A.)U.P.EDUCATiPNfORALL PROJECT BOARDVIdya Bhawan,NIshatganj,Lucknow (U.P.)
Sl.NO. Name of Expense
SPO-SSAExpenaci
Schedule'£•!'
STATEMENT OF EXPENDITURE AS ON 31ST MARCH 2017.
Amount (Ril
Audit Fee 2SS6217.00
10
'11
13
IS
17
18
19
20
Contingency
Seeurity/Houae Keeping
Slatlonejy
TA/DA
AMC of Computer HanJware/Software
CompulerConaunablesSystem t^igradalion A NetwcjMng
Web Based AppOeaGon SoRware
ofVehicIs
POL & Vehicle Malntinanca
Medie S PubCeiiy
Malnlenence olEquipmenl/FumlshifigHtlng of Manpower
Sirenglhnlng A Furnishing of Office
Salaty to Siaff
inlemet Expenses
Telephone Exp/Fax
SUB TOTAL (SPO-SSA Expenses!
<6361.00
324S328.O0
10583763.00
2863555.00
377834.00
1725722.00,
18196.00
523050.00
46920.00
207368:00
6061543.00
4217992.00
4455327.00
641601.00.
S6S416.O0
102810.00
4975477ZD0
116310.63
3012578.00
91263143.63
B DPO-SSA Expenses
PART TIME INSTRUCTORS SALARY
TEACHERS GRANT
•1,070.198.506.00
2,689,697.595.00
ACADEMIC SUPPORT THROUGH BLOCK RESOURCE CENTREAJRC419,617,583.00
179,629,092.00
10
12
13
16
20
21
ACADEMIC SUPPORT THROUGH CLUSTER RESOURCE CENTRE /N.P.R.C.SPECIAL TRAINING FOR MAINSTREAMING OF OUT OF SCHOOL CHILDRENFREE TEXT BOOK
INTERVENTION FOR CWSN (lED)
CIVIL WORKS
TEACHING LEARNING EQUIPMENT fTLE)
MAINTENANCE GRANT
SCHOOL GRANT
RESEARCH & EVALUATION
DPO MANAGEMENT
EMIS CELL
LEARNING ENHANCEMENT PROGRAMILEP)
COMMUNITY MOBILIZATION ACTIVITIES
INNOVATIVE ACTIVITIES
SMC/PRI TRAINING
UNIFORMS
COMPUTER AIDED EDUCATION IN UPPER PRIMARY SCHOOLS UNDER INNOVATinM
SUB TOTAL {DPO-SSA Expenses!
Fin Addltli ct Director Slate Project (Erector
11.728,228.00
1,575,693.474.99
447,246,010.00
510;631,344.00
2,123,076.00
1.189,183,714.01
955,273,250.00
7,982,336.40
467,170.150.99
125,274.779.00
554,250,95032
426,423,920.28
235.718.534.71
276,619,187.00
5,569,988.259.57
39,509,501.00
16,970,050.482.27
O
]o3
SI,No.
C
SARVA SHIKSHA ABHIYAN (S.SJV.)U.P.EDUCATION FOR ALL PROJEQ BOARDVidya Bhavun.NlshatganJ.Lucknow (U.P.)
STATEMENT OF EXPENDfTURE AS ON 3 JST MARCH 2017.
Schedule 'E-2'
DPO-NPE66LE)i]iensesNameof Expenses
RECURRING COST
aM^lenance ol Schools
b.life sM camp per btockc.Vocational Training,Transportaam Charges elc.d Award to best School I Teacher / TLM ft* Bridae Cousf
e-Bridge cwrrses pnslivctor 1500*3 Morrtos) Per bbcl
AODinOHAl INCENTIVES (SCHOOL BAG, STATIONARY, WORKBOOK, ESCORTS IN DIFFICULT AREAS etc.)iPrimary
b-UpperPifmary
CcmmunilyMobHzation 8 Management Cost
SUBTOTALlDPO-NPEGEL Expenses)
DIET-SSAExpcnses
TEACHERSTRAINING
(A) Training of Teachers
LRefresher In-service Teachers' Training at BRC level
aCiass IS il (Continiaus and Comprehensive Evaluagon and early reading) 4 days NR)b,Class HI to V (Early Reading ̂ Numeracy Skins) A days NRc.Class VI to Vlll (Maths) 4 days NRB) Follow up meeting at CRC level ©Rs-iOO^ perhead per dayaClasslAIM days
b-Class V) to Vlil (Malhs) 4 days NRC) Training of Untrained teachers
■Trairdng'ri untraned teachers-to acquire professtotd quaBkatora over a two year period fYear-f)ZTrainif^fl ol untried teachers to acinire profession^ quaBjcailons over a two yeg period (Year-ll)P) Training of Resource PersonsTraining for Reseirce persons 8 Master Trainers (This may Wude BRC's.BRPS.CRCrS.DIET lacullies and any clherpersons designed as resource persons)aClassltlMd^b.CtassVltoVlll 4days[E)NUEPA School Leadership PrognmrneRPs Training
bilead Teacher Training(F) Research, Evaluation,Monllorlng & Supervision (REHS)(G) Teachers/Other Training (Only Advance)SUB TOTAL (DIET-SSA Expenses)
AO Baslc-SSA ExpensesTravelling Expenses (TA)POL & MatnlenanceTelephone/FaxConargenctes [otTce expenses)SalaryResearch 8 EvaHialion (REMS)
SUB TOTAL (AD 8ASIC-S5A Expenses)
Finance'co AddtiloWProJect Director ./State Project Director
fieuresln Rs.AmountfRs)
0.00
d.oo0.00
0.00
0.00
0.00
0.00
0.00
0.00
63495163.21
30400.00
3154490.00
4213202.00
434444.00
5424798.00
141752.00
"276954.00
1061075.00
39405.00
1178794.00
111172.00
262022.00
999968.00
80823639.21
209784.00
1282014.00
147968.00
1297803.00
6276294.00
'22444.00
9236307.00
0i
SARVA SHIKSHA ABHIYAN (S.S.A.JU.P.EDUCATION FOR ALL PROJECT BOARDVidya Bhawan,NishatganJ,Lucknow (U.P.)
Schedule'F
STATEMENT OF ADVAMfFC ni= t»e DISTRICTS AC ON 31ST.MflRrH.7ni-7
Figures In Rs.
.TOTAL
SL.NO. NAME OF DISTRICTS DPO (General) DPO (Capital)
17630750.00
DET NPE6ELAgra34210560.00
0.00 0.00Allgarh 51841310.000.00 11314000.00 0.00 0.00Allahabad 11314000.00
85313309.00 0.00 0.00 0.00Ambedkamagar 85313309.0027418135.00 4444594.00 0.00 1889767.00 • 33752496.00Auraiya18723700.00 744000.00 385040.00 0.00 19852740.00Azamgarh ■ 1661900.00 1116000.00 0.00 2683726.50 5461626.50Badaun
0.00 0.00 0.00 0.00Baghpat 0.002864200.00 0.00 0.00 0.00Baharalch 2864200.0055751982.00 2604000.00 890200.00 0.0010 Ba lla 59246182.0041739800.00 . 0.00 0.00 0.00Balrampur' 41739800.0022886100.00 2976000.00 0.00 0.00Banda 25862100.00 "19355300.00 1326000.00 0.00 0;00Barabanki 20681300.0035661900.00 0.00 0.00 0.00Bareily 35661900.00• 34939000.00 0.00 0.00 0.00Basti 34939000.0034604243.00 697000.00 0.00 0.0016 Bhadohl 35301243.0018007500.00 53374696.00 241042.00 • 0.0017 71623238.00Bijnaur .
13497981.00 5355000.00 1615040.00 0.00Bulandshahar 20468021.0021429362.00 0.00 1535360.00 0.0019 22964722.00Amethi16271300.00 o:oo 0.00 0.0020 Chitrakoot 16271300.0011989500.00 6638200.00 0.00 0.0021 Chandauli 18627700.0026889300.00 0.00 0.00 0.0022 26889300.00*Deoria27002300.00 0.00 0.00 0.0023 Eatha 27002300.0018938107.00 0.00 0.00 0.0024 18938107.00Etawa10804000.00 10352500.00 272318.00 0.0025 21428818.00Faizabad17364636.00 0.00 0.00 538590.4026 Farukhabad 17903226.4022349800.00 10102000.00 714243.00 0.0027 33166043.00Fatehpbr 21766600.00 3720000.00 0.00 0.0028 25486600.00Firozabad 13583800.00 0.00 0.00 0.0029 13583800.00.B.Nagar 7719900.00 • 0.00 165120.00 0.0030 7885020.00Ghaziabad 6800900.00 0.00 0.00 0.0031 6800900.00Ghazipur 29467900.00 350000.00 0.00 0.0032 29817900.00Gonda 56009915.00 • 2604000.00 0.00 0.00 58613915.0033 Gorakhpur 0.00 410400.00 0.00 0.0034 410400.00Hamirpur 9928600.00 0.00 411600.00 0.00 10340200.0035 Hardoi 11113742.00 2070000.00 0.00 0.00 . 13183742.00-'36 AMROHA 10681100.00 0.00 0.00 0.00 10681100.0037 Jalaun 11651200.00 0.00 .0.00 0.00 11651200.0038 Jaunpur 22832069.00 0.00 0.00 0.00 22832069.0039 Jhansi
0.00 2128000.00 956990.75 0.00 3084990.7540 kannauj 14816400.00 372000.00 365100.00 0.00 15553500.0041 KanpurDehat 23292900.00 0.00 675733.00 0.00 23968633.0042 Kanpur Nagar 16294300.00 0.00 877680.00 0.00 17171980.0043 Kashganj 12497522.00 0.00 0.00 0.00 12497522.0044 KaushambI 0.00 0.00 0.00 0.00 0.0045 Kushi Nagar 0.00 0.00 O.OO 0.00
46
47
48
49
50'
51
52
53
54
57 .
58
59
60
61
62
63
64
65
66
67
69
•70
71
Lakhlmpur-Khirl
Laiitpur
Lucknow
Hathrash
MaharaJ Ganj .
Mahoba
Malnpuri
Mathura
Mau
Moradabad
Muzaffarnagar
Pilibhit
Pratapgarh
Raibareily
Rampur
Saharanpur -
SantKabirNagar
Shahjahanpur
Shrawasti
SiddharthnagarSltaptir
Sonbhadra
Sultanpur
Unnao
72 Varanasl
73
74
75
Samli
Hapur
Sambhal
SUB TOTAL fAl .
2393867.00
3000000.00
22676878.00
0.00
27042289.00
7727995.00
6384400.00
5567000.00
21197755.00
0.00
1595424.00
28758018.00
13483970.00
19768432.00
29522440.00
6565075.00
0.00
265000.00
3499400.00
30952100.00
22471700.00
39001727.00
0.00
4836000.00
30246560.00
85867343.00
29578000.00
5337900.00
0.00
21433106.00
0.00
0.00
0.00
0.00
cr.oo
0.00
0.00
0.00
0.00
0.00
34750460.00
0.00
0.00
0.00
0.00
0.00
409995.00
O.CO
.0.00
4104000.00
0.00
0.00
0.00
285423430.00
0.00
0.00
2592000.00
1025000.00
1116000.00
22692000.00
773280.00
0.00
0.00
0.00
0.00
0.00
0.00
Q.OO
0.00
0.00
0.00
1109760.00
0.00
0.00
467591.78
5140500.00
0.00
2148000.00
112000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2393867.00
3000000.00
22676878.00
0.00
27042289.00
8137990.00
6384400.00
0.00
37119164.00
33971778.00
13483970.00
.19768432.00
29990031.78
298129005.00
0.00 '
0.00
0.00
22924894.00
20088000.00
1889000.00
280000.00
0.00
0.00
0.00
0.00
1290784.00
705600.00
0.00
922800.00
0.00
225625.00
0.00
0.00
0.00
0.00
0.00
2413000.00
6203400,00
31977100.00
23587700.00
61693727.00
24215678.00
0,00
0.00
0.00
0.00
0.00
0.00
0.00
1357303142.00 | 5^13924.00 I 23411402.53 I' Sll^ngron
O.OO
25629600:00
32135560.00
87070143.00
29578000.00
5563525.00
0.00
21433105.00
0.00
STATEMENT 0FADVAMCg5; OF THE DISTRICTS AS ON qiST MARCH.?ni7(Out of Re-Certificatlon of F.Y.2007-2008)
SL.NO,
10
11
NAME OF DISTRias
AGRA
ALUHABAD
AZAMGARH
CHANDAUU
DPOfGeneral)
984000.00
439000.00
290000.00
ETAH
FIROJABAD
KUSHINA6AR
MAINPURI
PRATAPGARH
SAHARANPUR
JAUUN
SUBTOTAL (B)
TOTAL (A+B)
436500.00
540000.00
1180000.00
315000.00
590000.00
680000.00
325280.00
• 0.00
5779780.00
1363082922.00
DPO (Capital)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
.0.00
0.00
537213924.00
DIET
0.00
0.00
0.00
0.00
NPEGEL •
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
435750.00
435750.00
23847152.53
0.00
0.00
0.00
0.00
'0.00
0.00
0.00
•0.00
0.00
5112083.90
TOTAL
984000.00
439000.00
290000.00
436500.00
540000.00
1180000.00
315000.00
59.0000,00
680000.00
325280.00
435750.00
6215530.00
1929256082.43
finar^dfnrolle^.,,.^-..-.:,.. AdditloiYaTfrMect DirectorA S.
v'A.V?-•■ - •-' .C- -V
'
i-,State Project Director
SARVASHIKSHA ABHIYAN (S.S.A.)U.P.EDUCATION FOR ALL PROJECT BOARD
VIdya Bhawan,Nlshatganj,Lucknow (U.P.)F.V-2qi6-17.
Interest IncomeSchedule 'G'
SI NoParticulars
AmountfRs)1
'2
3,
4
5
6
7
8
Interest received SPO-SSA (Grant in Aid-General)Interest received SPO-SSA(Grant in Aid for Creation of Capital Assets") ■Interest received SP0-NPE6EL
Interest received (Institutions-SSA)Interest received -DPO Level
Interest received-DIET-Level
Interest received-NPEGEL-LevelInterest received -AD Basic
231,995,535.00
■35,879,979.00,965594.00
.•4009654.20230,734,230.57
r— - 4547433.73
8769321.55
170947.35
TDtal(Rs)517072700,40
•
Miscellaneous Income Schedule 'H'
SINo- -Particulars AmountfRs). 1 SPO-Level (SSA)
Field Level-DPOField Level-DIETField Level-NPEGEL
258,510.00- 39,300,064:52
42889782.26
11165462.27
337784.005 SPO-Level (NPEGEL)
Total(Rs)- 53,951,603.05
Finance troller Additional PV^^ect Director roiect^rState Projectt)irector
.1- \ A-^'ry-y/
S^fve'Shlksha Abhiyan.(S.SAlU.P; Education for All Project Board
• VIdya Bhawan, NIshatganj, LucknowBank Reconciliation Statement of SSA General Grant as on 31.03.2Q17Allahabad Bank HazratgartJ Lucknow SB 50257868143
Balance as per Cash Book as on 31.03.2017Add: 1.Chequelssuedbutnotprasentedforpaymentupto31.03.2017
. Amount
8690.00
. 60770.00
4058970.00.
18582.00
37450.00 •
44483.00 . -
47740.00.
23380.00 ■
41327'00- 2073190.00
40399.00
202860.00
44014.00 .
650000.00
23524.00
- 23660.00
,16704.00
28175.00
1555900.00
197424574.00
500000000.00
12828.00
95901.00
19190.00
30159.00
8402.00
4148.00
-i2io;ob
1120.00
47946.00'13543.00
65999.00
282000.00
100038.00
225594.00
66547.00
40000.:00 .33859.00
54553.00 707527379.00
TOTAL
Ch.No. Dated67767 31.03.201767768 31.03.201767769 31.03.2017
67770 31.03.2017
67771' 31.03.201767772 31.03.2017
67773 31.03.2017
67774 31.03.2017B7?75 31.03.201767776. 31.03.201767777 31.03.2017
67778 31.03.2017 •67779 31.03.2017'67780 31.03.201765081" ^31.03.201765082 31.03.201765083. 31.03.201765084 31.03.201765085 31.03.201765p6& 31.03.201765087 31,03.201765088 31.0^201765089 31.03.201765090 31.03,201765091 31.03.2017
65092 31.03.2017
65093 31.03.2017
65094 31.03.2017. 65095 31.03.201765096 31.03.201765097 .31.03;2017
65098 31.03.201765099 31.03.201765100 31.03.201769121 31.03.2017
69122 31.03.2017
69123."' 31.03.2017
69124 31.03.2017
69125 31.03.2017
Less: 1 Ch
353172696.00
eque deposited In bank but not cleared by bank uptp 31.03.201731.03.2017.31.03.2017
Bank Chafes on dated 23.02.2015Bank Charges on dated 04.03.2015Bank Charges on dated 24.06.2016 stop paymentBank Charges on dated 27.06.2016Bank Cha^ejs on dated 25.07.2016Bank Charges orfdated 24.11.2016
24108750.00
900000000.00
Balance as per Bank Statement as on 31.03.2017
707527379.00
1060700075.00
924108750.00
70.00
350.00
77.00
102.00
80.00
80.00
(Ofi
924109509.00
136590566.00
136590566.00
0.00
Sarve Shiksha Abhiyan (S.SA)
U.p. Education for All Projett BoardVidya Bhawan, NIshatganJ, Lucknow
j Bank Reconciliation Statement of SSA General Grant as on 31.03.2017Bank of Baroda Narhl Lucknow SB 08700100016693
Balance as per Cash Book as on 31.03.2017
Add; 1 Cheque Issued but not prasented for payment up tp 31.03.2017Ch. No. Dated
742134 27.06.2014
742468 09.09.2014
840644 30.10.2014
840647 30.10.2014
742790 19.11.2014 '
742902 11.12.2014
742912 11.12.2014
743175 28.01.2015-
743909 05.05.2015
134 04.09.2015
661 31.03.2017
662 31.03.2017
Letter 31.03.2017
663 31.03.2017
*664 31.03.20172 RTGS return from DIET PanchSheel Nagar Hapur on dated 16.01.20153 Diff. of ch. no. 742841 di 21.11.2014 Issued Rs. 589/- but passed by Bank Rs. 409/-4 RTGS return of Ms. AnurathI on dated 23.02.20155 Amount credited by Bank on dated 12.05.2015 CMS-NE Rs. 1200.006 Cheque Rs. 800.00 deposited in bank but credited by bank Rs. 825.007 Ami not trf. to DIETs from ch. No. 000575 ami Rs. 72016200.00 dated 03.08.20168 Ami. not trf. to Neelam a/c from ch. No. 000616 amt. Rs. 34783.00 dated 26.08.20169 Ami. not trf. to Sumod a/c from ch. No. 000637 amt Rs. 26494.00 dated 27.09.201610 AmL not trf. to Neelam a/c from ch. No. 000637 amt Rs. 25494.00 dated 27.09.2016
Amount
899.00
6200.00
200.00
1705.00
7317.00
310.00
1346.00
5000.00
500.00
1170.00
157719700.00
500000000:00
2756029.00
,230002.00
112981.00 660843359.
Less: 1 Cheque deposited but notcleafed by bank upto31.03.2O17■ 31.03.2017'
31.03.2017
. 2 Bank charges charged by Bank on m/o November 2016
RTGS ChargesBank charges charged by Bank on m/b January 2017
RTGS Charges2 Bank charges charged by Bank on m/o March 2017
Statement ChargesBalance as per Bank Statement as bh 31.03.2017
00
18000.130
100.00
1500.00
1200.00
25.00
991200.00
1500.00
400.00
1500.00
TOTAL
432932042.00
348714217.00
• 64.00
64.00
345.00
781646259.00
64.00
64.00
314726680.40
660843359.00
1015425.00
976585464.40
345.00 781646732.00
1,94938732.40
194938732.40
0.00
Ok
I'if'' i!
%liK/r-----'--:':'-''
Sarve Shiksha Abhiyan (S.S.A.)U.P. EducaOon for All Project BoardVIdya BHawan, NIshatganj, Lucknow
Bank Reconciliation Statement of SSA General Grant as on 31.03.2017lOB Raj Bhawan SB 192201000010001
Balance as per Cash Book as on 31.03.2017Add: 1 Chequelssuedbutnotprasentedforpaymentupto31.10.2017
Cheque No; 644851 dated 03.01.2013Cheque No, 645345 dated 06.02.2013Cheque No. 646888 dated 21.02.2013
- ̂ Cheque No. 946973 dated 04.03.2013Cheque No. 946981 .dated 04.03.2013Cheque No. 648154 dated 21.03.2013Cheque No. 649425 dated 09.04.2013Cheque No. 825561 dated 21.01.2014
. Cheque No. 826817 dated 17.02.2014
■11: Cheque No. 826819 dated 17.02.2014• Cheque No. 827559 dated 12.03.2014
Less: . 1 Bank ChargesBalance as per Bank Statement as on 31.03.2017
TOTAL
93288.00
94656.00
5000.00
13400.0091112.00
350.00
92309.00
28577.00
13941.0029092.00
93.00
422933.00
461818.00884751.00
6050.00
878701.00
:
lo^
Sarve Shiksha Abhiyan (S.SA)U.P. Education for All Project BoardVIdya Bhawan, NishatganJ, Lucknpw
Bank Reconciliation Statement ofSSA General Grant as on 31.03.2017108 Lko Main SB 020701000049052
Balance as per Cash Book as on 31.03.2017
Balance as per Bank Statement as on 31.03.2017 202055.50
202055.50
Sarve Shiksha Abhlyan (S.SA)U.P. Education for All Project Board
VIdya Bhawan, NIshatganJ, LucknowBank Reconciliation Statement of SSA General Grant as cn3l.03.2017Canara Bank Lucknow Main SB 0363101022825
Balance as per Cash Book as on 31.03.2017Add: 1 Cheque issued but not presented for payment up to 31.03 2017
. Qv Ma . .■ Sr Cheque No D. No.
1
2
3
"4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38 .
39
40
41
42 ■
43
44
45
.
780447
789112
790850
• 401818
550273
787564
792417
792447
794415
794428
796726
979032
142442
142443
142444
142445
142446
782630
782633
782646
782648
782650
782657
782659
782662
782663
782672
782676
782678
782680
782682
782683
782684
782685
782688
782689
782690
782691
782696
782697
762698
782699
781851
781852
781853
2 RTGS not transfered to DIET Balrampur3 RTGS return on dated 11.12.2012
•4 RTGS not transfered on dated 07.10.2013
5 RTGS not transfered on dated 21.10.2013
ated
01.10.2012
01.11.2012
01.12.2012
12.05.2016 Ram Bilas Yadav24:06.2016 Tata Tele Services
04.08.2016 Manas Motors •
27.10.2016 SB! J Bhawan Lko (NPS Bhura Singh')08.11.2016 SBIJ Bhawan Lko (NPS)30.11.2016 Avinash Verma
01.12.2016 SB) J Bhawan Lko (NPS Bhura Singh)02.01.2017 SBi J Bhawan Lko (NPS Bhura Singh)06.02.2017 SBIJ Bhawan Lko (NPS Bhura Singh)02.03.2017 SBI GBB Lko for GPF & GIS02.03.2017 SBI J Bhawan Lko (NPS M. J. Trwan")02.03.2017 SBI J Bhawan Lko (NPS 0. P. Tripalhi)02.03.2017 SBI J Bhawan Lko (NPS Bhura Singh)02.03.2017 SBI J Bhawan Lko (NPS Shikha Shukia)16.03.2017 Pawar Offset Printers
16.03.2017 Paradise Infrastructure Company20.(D3.2017 Chief Postmaster GPO Lucknow20.03.2017 SBI J Bhawan Lko (NPS M. J. Tiwan")21.03.2017 Docket Care'Systems22.03.2017 IshratAli
22.03.2017 V. R. Incorporation22.03.2017 GCNewVyanJan22.03.2017 NPS Tecnoiogles24.03.2017 Shobhit Kumar Advocate28.03.2017 Lari General Order Suppliers28.03.2017 Data Support Services28.03.2017 BSNLLko.
28.03.2017 NPS Tecnoiogles30.03.2017 GC New Vyattjan
■ 30.03.2017 Canara Bank Hrt. Lko. For Medical30.03.2017 Interads Advertising Pvt. Ltd.31.03.2017 Uptron Powertronics Limited31.03.2017 Uptron Powertronics Limited31.03.2017 UPPSKNL
31.03.2017 Canara Bank Hzt. Lko. For H/G Honorarium31.03.2017 CDFAlucknow
31.03.2017 Samthar Service Station31.03.2017 Lari General Order Suppliers31.03.2017 Sarojan^nd Jha31.03.2017 Canara Bank Hzt. Lko. ForRelese Uniform31.03.2017 Canara Bank Hzt. Lko. For Relese KGBV31.03.2017 Canara Bank HzL Lko. For Relese FTB
Amount
86693.00
95018.00
91688.00
•24.00-
1566.00
42248.00
9482.00.
7586.00
500.00
9482.00
9482.00
11260.00
172575.00
15422.00
15422.00
11260.00
13076.00
4739.00
19975.00
• 1851.00
61302.00
19500.00
345.00
13543.00
11490.00
8565.00
7000.00
15092.00
10557.00
6811.00
19412.00
39270.00
42770.00
282812.00
5249.00
7828.00
1405986.00
30000.00
136400.00
184499.00
4373.00
9600.00
1418989260,00
13848390.00
324313890nn 1
253466153.86
273399.00
759819894.00
18000.00
Hi
90000.00''-^/48000.0j'''7
..■r\r.\
^ .cA,
••..V
Less;
Balance
BRTGSriollransferedtoDIETMathura ^ .7 RTGS not transfered to DIET Ghazlpur8 RTGS from DICT amount credited on dated 08.06:20«
^SenT!oOMOO°ltd3l^^^ecocide no. 065087
. Cheque no. 000662 dated 31 03 2017 den ' ̂ Chnk-«h.eteraoa:;™~J BanK Charges on dated 27.01.20173 ̂ra amount dabtled on dated 27.01.2017as per Bank Statement as on 31.03.2017
64900.00
100300.00
2478166.00
257292.00
20305.00
22542.00 •
9610.00
total
12712.00
900000000.00
500000000.00
500000000.00
" lobo.oo207.00
0.00
1763230408,00
2016696561.86
1900013919;00
116682642.86
116682642.86
0.00
0-;L'J
/I3
U.P. Education for All Project BoardVldya Bhawan, Nlshatganj, Lucknow
Bank Reconciliation Statement of SSA Capltai Grant as on 31.03.2017Bank of Baroda Narhl Lucknow SB 08700100018403
Balance as per Cash Book as on 31.03.2017 •Add: 1 Ch. No. 058 dt. 24.07,15 Issued but not prasented for payment upto 31.03.17
Less: 1 Bank .charges chargedby Bank on m/o April. May & June 2015
RTGS
Less; Cheque deposited but not cleared by bankBalance as per Bank Staternent as on 31.03.2017
NEFT
L.F. ChargesCh. Bk. Chg.
0.00-
28.00
0.00
0.00
14800.00
TOTAL
28.00
84295020.00
" 14800.00
84309820.00
28.00
2756029.00
81553763.00
IIH
C/IS■ o--.
Sarve Shlksha Abhiyan (S.SA)j Education forAll Project Board
VJdya Bhawan, NIshatganJ, Lucknow. . ®^"''''®""'="'^"°"StatenientofSSACapItaiGrahtason51.03.2017
Canara Bank Lucknow Main SB 03631015S6543
Balance as per Cash Book as on 31.03.2017Add.. 1 RTGS reium from SSA Rampur on dated 22.08 2014
■ 2Ch.No.060647claled31,03.2017iss.edbulnolp,asente<ifprpaym=nt.p,031.03,2017
Balance as per Bank Statement as on 31.03.2017
193543.00
TOTAL
85913441.88
193543:00
- 3977000.00
90083984.88
90083984.88
90083984.88
b.bo
i115
Sarve Shiksha Abhiyan (S.S.A.)UP. Education for AH Project BoardVidya Bhawan, NIshafganJ, Luckriow
Bank Reconciliation Statement of NPEGEL as on 31.03.2017Canara Bank Lucknow Main SB 0363101028088
Balance as per Cash Book as on 31.03,'2017
Balance as per Bank Statement as on 31.03.2017 TOTAL
32110846.98
32110846.93
32110846.98.
32110846.98
0.00
LAO
I •
irv.
B iniwi wi
D.S.SHUKLA & CO. LucknowCHARTERED ACCOUNTANTS Gorakhpur
SARVA SHTKSHA ABHtVANIMPLEMENTKD BYTHE TT.P FnurATmNAT. pop at.T. PRHTFrT Rnapn
F.Y.2Qlfi.17[Schedule-"!" of significant Accounting Policies and Notes on Accounts forming part of the
project Financial Statements for the year ended on 31« March 2017]1. Significant Accounting Policies
a] Basis of Accounting
For taplementedon of the project. SPO has received grants-frcm Government of India andGovernment releases its portion of
Inri r^ r aa the state government disburses the grants to thesoaety after addmg its portion of the grant In case of provisions in the State Budget, the money isdrawn by the DDO of the project by submitting the bills to the Treasmy. The amoL^ drawn fromfte Treasury is also deposited In the bank account of SPO for expenditure at their level or
otr/rl T I ™ approved scheme and for making disbursement toOthers units forimplementation of the Project tasks.
repard"? responsibility of the government in31 d of I'teracy and educaHon as per directive principles enshrined In thelllerent V f 1 ^Ince theimplementation of the project is carried out under the control of State Government through SPO
Ismrn'LTfi"' • T""" government, spirit of government accountingsystem and financial control affects its overall accounts functioning to some extent In vlew ofabove, though the accounts are prepared on the basis of double entiy system, commercial
■ "o' odhered. The project accounts are prepared on historicalcost convendon following cash system of accounting as against the prescribed method ofMercantile System of Accounting as per the Manual on Financial Management andProcurement issued by Department of Elementary Education and Literacy Ministry ofHuman Resource Development Govt.'of India In 2010 . Income/Grants are accounted for whenthey are actually received and expenses are recognized as and when they are actually paid.b] FIXED ASSETS
Fixed assets purchased for SPO and DPOs are stated at their cost of acquisition. However, as perpast practice. Fixed Assets acquired/created at field level for smooth operations of the projectactivides have been treated as Expenditure at the time of release of payments and after obtainingStatement of expenditures/utilization certificate.
c] PROJECT CIVIL WORKS
Project clidl works l.e .Construction of Schools, Additional Classrooms, Boundary Wall Toilets etcare charged to the Income & Expenditure as expenditure.
Head Office; 6F-2, Ekta Apartment, 125- Chandralok Colony, Aliganj,Phone & Fax : 0522-4101734 , Email: [email protected]':i^/
(11
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
d) DEPRECIATION
No depreciation is charged on fixed assets.
e) INTEREST EARNED ON BANK ACCOUNTS
Interest earned on balances in bank accounts is treated as income and utilized for the purposeof the project.
. f] MISCELLANEOUS INCOME
Miscellaneous income shown 'in the Income' and expenditure Accounts includes some
amount of tender Fees, Security amount and amount refunded by BRCs/CRCs/SMC's to SPO,
Lucknow totaling to Rs.5,39,51,603.05 which have been accounted for as Miscellaneous Income.
g) Expenditure Incurred by the Implementing Agencies:-
Amounts paid to Block Resource Centers, Cluster Resource Centers and Village Education
Committees are treated as Expenditure on receipt of utilization certificates from district offices.
As amount paid to Basic Shiksha Parishad Allahabad towards teacher salary is in form ofreimbursement; it is being treated as expenditure at the time of release.
Expenditure Incurred by Director of Basic Education, Director SIEMAT Allahabad, SCERTLucknow, Pathya Pustak Adhikari, Rajya Vigyan Sasthan Allahabad, State Institute of Education
Allahabad (SIE) and other institutions have been accounted for on the basis of Statement ofExpenditure [SOE's]/utilization certificate submitted by the respective department.
2. NOTES ON ACCOUNTS
a] The SARVA SHIKSHA ABHIYAN is being implemented in the State of Uttar Pradesh by theU.P.EDUCATION FOR ALL PROJECT BOARD, which is a Society, Registered under'the'SocietyRegistration Act, 1860.
b) Previous year's figures have been given while preparing the Annual Accounts for the Current year.Further, previous year's figures have been rearranged and regrouped wherever necessary to makethem comparable with the current year's figures.
11.
111.
FinanGd..66htroller Additional Project Director State Projepc Director
Date: 26.10.2017
Place: Lucknowoo
• (f.1 fV'i*
• ̂ j.
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, Altg^j,,Ly^^^j^5!226024Phone & Fax: 0522-4101734, Email: [email protected]:n
\1S
i
U P, EDUCATION FOR ALL PROJECTBOARD
(3r(H l^r )
STATKPRn^KrTnBiprrrn;Vidya Bhawan, Nishatganj, Lucknow (U.P.]
" lyx
xrf fliw 3?tolW
PROJECT FINANCIAL STATEMENTSOF
KASTURBA GANDHI AWASIYA BALIKA VIDYALYA[KGBVJ
F.Y. 2016-17
(INCLUDING AUDITORS' REPORT & MANAGEMENT LETTER)
LEAD AIiniTORS
D. S. SHUKLA & CO.CHARTERED ACCOUNTANTS
; Head nffirp;
G.F.-2, Ekta Apartment,12SChandralok, Aliganj Lucknow - 226024- [Tel]: (0522) 4236996 (E): [email protected]
D.S.SHUKLA&CO. LucknowCHARTERED ACCOUNTANTS Gorakhpur
INDEPENDENT AUDITORS' REPORT
To
The State Project DirectorSarva Siksha Abhiyah[U.P. Education for All Project Board)Vidya Bhawan, Nishat GanjLuckiiow
We Have audited the accompanying consolidated financial,statements of KASTURBA GANDHI AWASIYA BALIKAVIDYALAYA implemented by the Uttar Pradesh Education For All Board (hereinafter referred to as "The KGBVs'Qcomprising of Consolidated Balance Sheet as at 31^ March 2017, the consolidated Income and Expenditure and theconsolidated Receipt & Payment Account for the year then ended, annexed hereto, and a summaiy of significantaccounting policies and ofeer explanatory informatioiLThese financial statements incorporate the account of 746 KGBVs running in State of U.P., out of which 148 KGBVshave audited by us as Lead Auditors and rest 598 KGBVs have been audited by other five Auditor Firms asappointed by the Project administration. The List of Auditor Firms including us is.as under- ■SLNO. Name of Auditors
1. M/s. D.S. Shukla & Co, (Chartered Accountants)2. M/s Singh Agarwal & ̂sociates (Chartered Accountants)3. M/s Rajeev Nandan & Co. (Chartered Accountants)4. M/s Hem Sandeep & Co., (Chartered Accountants)5. M/s SanjayKalyani& Co. (Chartered Accountants)6. M/s BNPSY& Associates (Chartered Accountants)Management Responsibility for the Consolidated Financial Statement
Management is responsible for the preparation of these Consolidated Financial Statements that give a true and fairview of the consolidated financial position, consolidated financial performance of the "The KGBVs" in accordancewith accounting principles generally accepted in India. This responsibility includes the design, implementation andmaintenance of internal control relevant to the preparation and presentation of the consolidated .financialstatements that give a true and fair view and are free from material misstatement, whether due to fraud or error,' This responsibility also includes the maintenance of adequate accounting records for safeguarding of the assets ofthe KGBVs and for preventing and detecting the frauds and other irregularities;.selection and application ofappropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design,implementation and maintenance of internal financial control, that were operating effectively for ensuring theaccuracy and completeness of the accounting records, relevant to the preparation and presentation of the financialstatements that give a true and fair view and are free from material misstatement, whether due to fraud or error.
Auditor's Responsihilitv
• s
Our responsibility is to express an opinion on these consolidated financial katements based on our audit Weconducted our audit in accordance with the Standards on Auditing issued by the Instimte of Chartered Accountantsof India'. Those Standards require that we comply with ethical requirements and plan and perform the audit toobtain reasonable assurance about whether the consolidated financial statements are free frbik materialmisstatement
Head Office: 6F-2, Ekta Apartment, 125- Chandraiok Colony, AllganJ, Luqicft'ow.-SPhone & Fax: 0522-4101734, Email; dsshukiaca@>yahoo.co}ia
Hi
D.S.SHUKLA & CO. LucknowCHARTERED ACCOUNTANTS Gorakhpur
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in theconsolidated financial statements. The procedures selected depend on the auditor's judgment including theassessment of the risks of material misstatement of the consolidated financial statements, \vhether due to fraud orerror. In making those risk assessments; the auditor considers internal control relevant to the KGBVs', preparationof the financial statements that give true and fair view in order to design audit procedures that are appropriate inthe circumstances, but not for the purpose of expressing an opinion on whether the KGBVs have in place anadequate internal financial controls system over financial reporting and the operating effectiveness of suchcontrols. An audit also includes evaluating the appropriateness of accounting policies used and the reasonablenessof the-accounting estimates made by those charged with governance, as well as evaluating the overall presentationofthe consolidated financial statements. '
W^believe that the audit evidence which we have obtained is sufficient and appropriate to provide a basis for ouraudit opinion.
Opinion .In our opinion and to the best of our information and according to the explanations given to us, the consolidatedfinancial statements, subject to 'Others Matters' mentioned in para below, give a true and fair view in conformitywith the accountingprindples generally accepted in India ofthe consolidated state of affairs ofthe The KGBVs" asat March 31,2017 and the consolidated Excess of Expenditure over income for the year ended on that date and theconsolidated Receipts/Payments for the year ended on that date.
Other Matters
1. Other matters comprising of detailed audit comments vide Annexure 'A' , procurement audit report,management letter and Utilization certificate, notes on accounts forming integral parfof accounts is attached"to this Report. Our opinion is not qualified in respect of this matter.
2. The auditors of the following districts- Sonbhadra, Faru'khabad, Kannaj, Hamlrpur have issued qualifiedopinion on the accounts of the KGBVs running in aforesaid Districts. Complete details of such qualificationsand observations may be referred to in separate District Audit Reports submitted to the State Project office by
. the district auditors. > j
Report On Other Legal And Regulatory Renufrements
There is no requirement of reporting on 'Other Legal and Regulatoiy Requirements' in the case of The KGBVs".
ForD.S.ShukIa&Co.Chartered AccountantsFRN-000773C
Date: 26.10.2017
Place: Lucknow
ObW
(CA. Gaurav " |)Partner
M.No. 405243
Partner..♦'V
Lead Auditors
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, Aliganj, Lucknow -226024'Phone & Fax: 0522-4101734, Email : [email protected]
Iff.
D.S.SHUKLA & CO. LucknowCHARTERED ACCOUNTANTS Gorakhpur
. AUDITORS^ REPORT
KASTURBA GANDHI AWASIYA BAIIKA VIDYALAYA fKGBV) ■
• IIVIPLEMENTED BY THE UTTAR PRADESH EDUCATION FOR ALL PROJgCT BOARD •
ANNEXURE-"A"
(Referred toin para 4 - 'Other Matters' of the Auditors Report on the account of the Kasturba'Gandhl
Awasiva Ballka VI Jvalava for the year ended on 31^ March. 20171
AUDIT OBSERVATIONS
/
1) Under Kasturba Gandhi Avasiya Vidalayas (KGBVs) programme, it has been observed that the programmeIs being Implemented uninterruptedly except certain procedural laxities. It may be mentioned that foreach Vidyalaya, grant for building construction, boring hand pump and for boundary wall has beensanctioned in earlier years. For the same, DPOs should either enter Into contract/ agreement or at-leastInclude all the Important terms and conditions, time limit for construction, penalties for delay anddeficiency in construction while placing order to the construction agencies. Also statement ofexpenditure (SOE) should be obtained at given Intervals and finally, utilization' certificate and technicalcertificate In regards to quality and construction as per the specification should also be obtained. Noproper documentation, right from Issuing order for construction to the agency delivering them thecheques and thereafter In obtaining statement of expenditure and physical progress report and finallyutilization certificate and technical certificate have been adequately obtained.
2) Under the programme, amounts are transferred by SPO to the bank account of KGBV"which are operatedjointly by BSA/AAO . The amounts"received In the accounts of KGBV are thereafter expended for meeting. out different types of recurring expenses and contingencies of KGBV. As per State Government Piles,payment up to Rs. 2000/- only can be made In cash and rest of the payments to suppliers and parties areto be made only by cheques. However, it has been observed that BSA/AAO have sometimes violated this
provislon and have made cash payment formore than Rs. 2000/-. . •••
3) Under the programme, students at KGBV are given the facility of fooding free of cost. The cost Is borneby the SPO by transferring funds to DPOs. DPOs have been Instructed to provide funds to KGBVs forpurchasing essential merchandise and grocery Items on de-centrallzed basis. However, DPOs Invitetender for differeht merchandise and grocery items and fix the rates and nominate the supplier fromwhom, the KGBVs have to take supply at the rates prescribed by DPOs. It has been observed that suchprescribed rates are generally higher than the market rates and the same goods are available at thevillage/block level at cheaper rates. Therefore, It Is suggested that rates prescribed by the DPOs shouldbe treated as only Indicative and It should be left at KGBV to. purchase the same at lower rates, Ifavailable, from any vendor In their village/block. The decision given to the KGBys-vyould also ensure
• ■
Head Office; GF-2, Ekta Apartment, 125- Chandraiok Cbiony, AligVri'j,_Phone & Fax: 0522-4101734, Email: dsshuklaca@yaKoo.'co:(rnf|^'^^.' -
D.S.SHUKLA&CO.CHARTERED ACCOUNTANTS
Lucknow
• GorakhjDur
timely supply of required material and unnecessary storage of the-same leading to thefr deterioration.Suitabie instructions need to be issued urgently.
4) The financial statements are subject to the approval of Executive Committee of the project.
5). Fund in Transit-KGBV!-
■ The remittance in transit which is under reconciliation amounts to Rs. 27,67,845.00 (net). This needs tobe identified and recondied on priority basis. ' '
Date; 26.10.2017
Place"; Lucknow
For D.S. Shukla & Co.
Chartered AccountantsFRN-000773C
c 3
(CA. Gaurav GupbJ/Partner H JM.No.405243 .AJLead Auditors
Head Office; GF-2, Ekta Apartment, 125- Chandralok Colony, Aliganj, Lucknow -226024PHone & Fa_x0522-4101734, Email: [email protected]
iA
D.S.SHUKLA&CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
a •
To,.
• The State Project Director, .Kasturaba Gandhi Awarfya Baliha Vidyalayas (RGBVsI
. Uttar Pradesh Education for All Project-Board .Vidya Bhawan, Nishatganj,Lucknow, Uttar Pradesh
Sub: Procurement under Kastiiraha Gandhi Awasivb RaTika Vfdvalayas fKCRVq}
Sir,
We have conducted the audit of Balance sheet, Income & Expenditure Account and Receipt andG^^ndhi Awasiya BaC vSZs
hawbrnauLdb^S otoapp'
rpnnrt^f T ^ available to us and subject to our and other district auditors' auditrro^ert^n ^ goods, works and the services financed have beenn„r^« A f,t f provision of the procurement procedijre'prescribed for thepurpose. A Statement regarding verification of procurement procedure is attached. ■ ;
Thanking ybii,
Date: 26.10.2017Place: Lucknow
For D.S. Shukla & Co.
Chartered AccountantsFBN=jmQ773C
(CA. Gaurav Guptaf 7. AV"Partner ■ IrM ■" |.M.No.405243 \p\^^ .Lead Auditors - A*--.—V
Head Office: GF-2,.Ekta Apartment, 125- Chandralok Colony, Aliganj, Lucknow -226024Phone a Fax: 0522-41_01734 Jmall: dsshuklacaglyahoo.co.ln
/ ,
D.S.SHUKLA&CO.CHARTERED ACCOUNTANTS
To,
Lucknow
Gorakhpur
The State Project Director,Kasturaba Gandhi AwasjyaBalika Vidyalayas fKGBVs)Uttar Pradesh Education for All Project BoardVidya Bhawan, Nishatgaiij,Lucknow, Uttar Pradesh
SUB: Procurement under Kastiiraha Gandhi Awasivg Balika vidvglavag
Sir, '
After going through the procurement procedure adopted by the SPO/KGBVs and on the basis ofour audit of other relevant records for the financial year. 2016-17 of KGBVs, and input from the DistrictAudit Reports, this is to certify that subject to our remarks in pur and other district auditors" auditreports, we have satisfied ourselves with the compliance of procurement procedures prescribed in theManual on Financial Management and Procurement under KGBVs;
Thanking you,
Date: 26.10.2017
Place: Lucknow
For p.S. Shukia & Co,Chartered AccountantsFRN-0a0773C
UAX • >
03(CA. Gaurav P \Partner 4M.No. 40.5243 "/\ JLead Auditors
Head Office: GF-2, Ekta Apartment, 125- Chandra!^Colony, Aliganji Lucknow^26024"Phone & Fax: 0522-4101734, Email: [email protected]
irmrrrjTi ywiW -miilO^W IfyWrHjf tssifSf laa'iair t^ssSJ 'SCSSSl ' igfr.^gia tgnma t^iro-M
n_ KX
•5Si253n csa
KASJURBA GANDHI AWASIYA BALIKA VIDYAUYA PROJECT(KGBV)U.P.EDUCATION FOR ALL PROJECT BOARD
Vidya Bhawan,NishatganJ,Lucknow (U.P.)
UTILtZATION CERTlFICATe UNDER-KASTURBA GANDHI AWASIYA BALIKA VIDYALAYA PROJECT tKGBVIFOR THE YEAR ENDED OF 31ST MARCH-2017.
SI.No. Sanction LeKer Ko & Dale
Grant In Ald-Genral Grant In Aid-Capital
General
Category
SCPSC
(Miner Head-789)
SCPST
(Minor
Head.796)
Tota1(R6)(A)
General
Category '
SCPSC(MInor Head
789)
SCPST(MInor Heat)
796) .
' TotalIRs).
(B)
Grand Total (Rs)
• IA*B)
RECEIPTS FROM GOVERNMENTOF INDIA< 0.00 0.00 0X0
1 Transler from SSA GOI Grant 1415799126.00 1415799126.00 0X0 1415799126.00- 0.00 0.00 0.00
0.00 0.00SUB-TOTALfA) 1415789126.00 0X0 0.00 1415799126.00 0.00 0.00 •' 0.00 0.00 1415799126.00
•
0X0 0X0RECEIPTS FROU 60VERNUEHT OF UTTAR PRADESH
0.00 0.001 Transfer from SSA UP. Grant
943866034X0 0.00 0.00 943866084X0 0.00 0.00 0.00 C.CO 943866084.00
• 0.00 0.X0
0.00 0X0SUB-TOTALCB) 943SS60S4.00 0X0 0.00 ■ 943S6EOS4.00 0.09 0X0 0.00 ' 0.00
iTOTAL(A+B)- . 1 1 .2359665210.00 0.00 0.00 235966S210X0 0.00 0.00 0.00 0.00 235966S21QXo|
1. Certifled thai out orRs.I41,57,99,126.00(Rj.One hundred Fourty one crores Fifty Seven lacs NInly nine thousand One hundred TSventy six ) of Grant In Aid sanctioned/received during the year 201d-i7 la favour ofU.P. Education .for All Project Board, Vidya Bhawao, NiJhatganj,Lucknow-226007VideMlnistryofHu'man Resource Development, DcpartmenlofEIcmcnatory Education and LUeracyLetterNos., noted against eachand Rs.94,38,«6.084.00(R$.NIntyFour croresThlrty eight lacs sUty six thousand eighty,four) as State Shore from the Slate Government and Rs^,39,50,181.38 (Fivecrtrcs thirty nine lacs fifty thousand one hundredeighty one and paba thirty eight only) on account of Interest and mbceilaneous income earned during the period 01-04-2016 to 31-03-2017 and Rs.81,93,10,578.74 (Eighty one crorcs ninty three lacs ten thousand fivehundred seventy eight and seventy four paba only) on account of unspent balance and Rj.6,28,Sl,078.06 (Six crorcs Twenty eight tecs Fifty one thousand Seventy eight and six paba only on account of opening advance of
_ previous year and, a Sum of Rs.279,41,84,992.69 (Two hundred Seventy nine Crore Fourty oneLacseighly four thousand nine hundred nin^ two and sixty nine paba only) has been ntUbed forihe purpose for which Itiyanctined and amount of R5.50,15,92,055.49 (Fifty crores Fifteen, lacs ninty bvo thousand fifty five and fourty nine paba only) remaining unutilized at the year end will be adjusted towards Ihe Grant-in -Aid payableJduring the yur 2017-18.
2- It is also .certified that out of amount of Rs.279,41,84,992.69 (T*vo hundred Seventy nine Crore Fourty one Lacs eighty four thousand nine hundred nInty t^vo and sixty nine paba only)shown as utilized ,account5for an amount of R5.9,10,9S,008.94 (Nine crorcs Ten tecs ninty eight thousand eight and ninty four paba only) are yet to be received from implementing units/agencies,as perdetaib enclosed in schcdule-VC-2",Which hasbeen allowed to be carried forward. .
3-Certified that we iiavesalbfied ourselfthat the conditions onvdiich IheGrant-In-Ald was sanctioned have been fully fulfilled and tliat we have exercised ihe following clieclcs lo see that tlie money was actually utilized forihe purposefor which it was sanctioned.
Kinrfs ftlChocita »ycrd3od> • .
.1- Au4iladSlatomcnlaofAccocnli(Caprencteed)' 2> UtlssSan CertiSeaIss
3- ProgreuRepoif4- AudilRepartaMaugemefltLettsr.
Oale:26.ta20(7
Place cLwknow
Rnanc ntrollcr AddlUobin Project Director State ProJecrDlrectpr
AUptTOR'S CERTIRCATEThe abevo clatsAienls arevonSad en tio bad* d audit gf bock* ofaccouils end raeerds proAicad before us by 9w ̂reject and its subsMiafV oika.
Dale; 26.102017
Place iUieknevv -ForD.S.ShuMa&Co.
ChartATM Accoun
sX
(CAGauravGupta) t. ]•
\-rPartner
Mem. N0.4D5243
• liSii^i '-eassia •••BmssES •-tsgaacy . -•523353 ...Q^gsa ..ebsscs , laggjyi
^ y
KASTURBA GANDHI AWASIYA BALIKA VIDYALAYA PROJECT(KGBV)U.P.Educatlpn For All Project Board
Vidya Bhawan;Nishatganj,Lucknow-UttarPradesh
Balance Sheetas at 31st March 2017.
Previous Year
4812680216.25
292085507.03
Uabilitles
Grant/Fund Accoiin^Opening Balance
Less:-
Excess of Expenditure over Incornetransferred from Income and
Expenditure A/C
Sch. NoCurrent Year
Amoant(Rs)
4,520,594,609.22
268,114,176.37
Current Year
AmountfRs)
4,252,480,432.85
Previous Year
3638432952.42
62851078.06
4520594609.22! Total4,252.480.432.85
806788764.24
11977054.50
.541915.00
2845.00
Assets
Fixed Assets
Advances at KGBVS' •
Cash a Bank Balanrpc
at Field level
Significant Accounting Policies and Notes on Accounts as perSchedule-'D'Schedule 'A' to '0' form Integral part of the Project Financial Statements
4520594609.22
Cash and Bank'BalancesatSPO.Lucknow
Sch. No
A
.C.2
Canara Bank,Hazratganj,LucknowBank of Baroda,NarhI,Lucknow.A/C N0-I68SI *
Money In Transit
0.00
C-3
Total
Current Year
AmountfRs)
485,798.178.99
■ 12454818.50
571213.00
Current Year
AmountfRs)
3,659.790,368.42
91,098,008.94
\S
498,824,210.49
2,767,845.00
4.252,480.432.85
As pcrsGparate Report of even dato
For 0.5.5hukla & Co
Chactered-AcLCKMtants(F.R.NO 000773C)
(CA. Gaurav Gupta)Partner
Mem. No. 405243
Date: 26.10.2017
Place: Lucknow
/^/ \9^' v I'I r.'
yVtr'/'
(Flnaft&^^troller)
4
(State PrdJectOlrector)
eGSD96|
Previous Year
8029504.00
2579343634.77
Expenditures
To Eroendituro
Non Recurring Expenditures
i^ecurrlng Expenditures
' %SifSUS9 "yggjiw grrpcBJ ' rrciyy..rvi'. p.^/A-a • 'ryyxrrf^ ' — ttysiSSO' - t£222i3 .55253
*■'
■ KASTURB^ GANDHI AWASIYA BALIKA V1DYALAYA PROJECT(KGBV)U.P.Education For All Project Board
Vldya Dhawan. NIshatganJ.Lucknow-uttar Pradesh
Income and Expenditure Accountfor the year ended on 31st March 2017. "
Sch. No
C-l
C-1
Current YearAmountiP^f
14,138,241.00
2,667.591,326.75
Current YearAmountfRtl
Previous Year
1.338,654,703.20892,436,468.80
1.352,142.0047,678,407.24
15,165,81030
income
Bv FundRpgptntc
From Government of IndiaFrom Government of Uttar Pradesh
By Interest Income
Sch. No
Interest Received from Sank-SPOInterest Received froni Bank-Field Level
By Miscellaneous income'
By Excess of Expenditure' over Income292,085,607.03 transfered to Balance sheet
2587373138.77 Total2.681,729,567.75 2587373138.77
0.00
Tota2,681.729,567.75Slenlflcant Accounting Policies and Notes on Accounts as perSchedule-'o
Schedule 'A' to 'D' form Integral part of the Project Finandal Statemenu
Current YearAmount/Ptl
1,415,799,126.00943,866,084.00
507,062.0040.103.238.97
Current Year
AmountiRs)2,359,665.210.00
40610300.97
13,339,880.41
268,114,17637
As per separate Report of even date
For D33hukla St CoChartuedAccstimtants^^lP!Rjjo000773C)S,tCA.GauravGupla)PaitnerMem. No. 405243Date: 26.10.2017Place: Lucknow
r( -\s 7-.- -
(Fina oiler] (AP. t(State Project Director)
KASTURBA GANDHI AWASIYA BALIKA VIDYALAYA PROJECr(KGBV]
U.P.Educatlon For All Project B
oard
^ Vldya Bhawsn, Nlshatgan].UicVnew-Utt3r Pradesh
AReceipt a
nd Payment Account
for the year ended on 31st March 2017.
Previous Year
Receipt
Sch.No
. Cirrrcnt Year
Amount(Rs}
CurrentYear
'Ameunl(Rs)
Previous Year
Payment
Seh. No
Current Yeor
Amount(Rs)
CirrrcntYeor
Amounl(Rsl
To.
rinpnlnp Tach anrl Bank Ralanmc
819907.733.74
41702874.00
By
Procurement of Rxed Assets
A21,357,416.00
1,106.793,218.97
26046824.50
32810.00
66,420,628.76
16.656,655.60
at Reld Level
atSPO Level
Canara Bank,Hazratgan],Lucknour '
lOB, Lucknow Main
Openlns Advances at K
GBV
FundlnTfanslt
805,788,764.24
541915.00
11977054.50
62,851,073.062,845.00
8029504.00
2579343634.77
62851078.06
Non Recurring Expenditures
Recurring Expenditures
Advances at K
GBV
C-1
C-1
C-2-
- 14,138,241.00
2,667.591.326.75
91.098,00394
1338654703.20
892436463.80
1,352,142.00
47,678,407.24
From Covernmerit of Indla ^
From Government of Uttar Pradesh
Interestfrom Bank
Interest Received from Bank-SPO
Interest Received from Bank-Field Levei
141S799126.00
943866084.00
SQ7,062.00
40,103,23897
40,610,300,97
806788764.24
1197705490
. 541915.00
2845.00
at Field Level
atSPO Level
Canara Sank,H3zratganJ,Lucknow,A/C No-27801
Bankof Baroda,Narhi,Lucknow,VCNo-168Sl
Money In Transit
B
C-3 ■
• 1245481890
571213.00
485,798,17899
13,026,03190
2,767,845.00
15165810.50Miscellaneous Income
13339880.41
3S11Z37669J7
Total
3995,777,048.18
3511237669.57
Total
329577704898
Significant Accounting Policies and Notes on Accounts as perSd>edu>e<'D'- Sdiedulo 'A' to 'D'ferm Integral part of the Project Financial Statements
As per separate Report of even date
ForD^-ShukiaGtCo
Untants
(Fjtilo ooomc)
(CA.Gsurav Gupl^
Pattntr
Mem. No. 405243
'/.X \
o
Date: 26.10.2017
Place: Lucknow .
1 Aj
.rjv..I*
A'
(Flnad^ Co
(Ai
i'- li;:'!-
(Stato Project Director)
KASTURBA GANDHI AWASIYA BALIKA VIDYALAYA PR0JECT{K6BV)U.P.Educatipn For All Project BpardVidya Bhawan, Nishatganj,Lucknow-Uttar Pradesh
Details of Fixed Asset as on 31st March 2017.Schedule-A
SI No Particulars Opening BalanceAddition During the
YearTotal
1 School Building 3334000294.90 15,862,457.00 3349862761.90
2 Electricity/Water Charges 8821302.00 39,448.00 8860750.00
3 Boundary Wall 72237964.00 813,763.00 73051727.00
4 Boring/Handpump • 34891285.90 859,850.00 35751135.90
5 Furnitures Fixtures ' 188482105.62 - 3,781,888.00 192263993.62
*■ - - •
TotallRsJ" .3638432952.42 21357416.00 3659790368.42
For D.S.Shukla.& Co
Chartered Accountants)773C
(Fin^(CA. Gaiirav GuPartner
Mem. No. 405243
Date: 26.10.2017 |iPlace: Lucknow \\ A l!
(state PtPjecftilrector)
m
Details of Cash & Bank Balances at F!e!d Level (KGBVl
As on 31st March 2017
Schedule-B2
SI. No. District KGBV
Bank Balance
as on
31/03/20171 - Agra FATEHABAD 370804.002 Agra FATEHPURSIKRI 1735005.003 ■ Agra JAGNER . ■ ■ 719337.004 Agra PINAHAT 1008615.005 Agra- SHAMSHABAD - 1198537.00
. 6 . Agra ACCHNERA 1165994.007 . Agra AKOLA 567257.008. Agra BAH .1073846.009 Agra BAROLI AMEER 954511.0010 - Agra BICHPURI — -- --559614.0011 • Agra KHANDOLI 365209.0012 Agra KHERAGARH 396233.00
• 13 Agra SAIYAN . 412383.00
Total 10527545.0014 Aligarh ALIGARH MUNI. CORP. ■ 95419.2115 Aligarh ATRAULI 326155.2816 Aiigarh BIJAULI 455205.00
17 Aligarh GANGIRl 207672.00
18 Aligarh AKRABAD 541933.1819 Aligarh CHANDAUS 514889.2120 Aligarh DHANIPUR 290056.06
• 21 Aligarh GQNDA 69*1032.6622 Aligarh IGU\S 222224.9423 Aligarh JAWAN 108641.2524 Aligarh KHAIR 838927.7525 Aiigarh LODHA 675072.9626 Aiigarh TAPPAL 397407.93
■ Total 5364637.4327" •• Allahabad DHANUPUR 434740.0028 Allahabad KAUDIHARI 491068.00
29 Allahabad KORAON 1900550.0030 Allahabad KGUNDHIARA 910064.7631 Allahabad SHANKAR GARH 683325.4832 Allahabad BAHADURPUR 1250121.0933 Allahabad BAHARIYA . 1130438.0034 Allahabad CHAKA 1058958.74
. 35 Allahabad HANDIA 1325361.0036 Allahabad - HOLAGARH 1099899.58
• 37 Allahabad JASARA 683988.0938 Allahabad KARGHHANA • 979683.1339 Allahabad MANDA 2095904.0940 Allahabad MAUAIMA 969893.0041 Allahabad MEJA. 2113551.59
42 Allahabad PHOOLPUR . 1207101.61
43 Allahabad PRATAP PUR 1555534.00
44 Allahabad SAIDABAD 1307849.00
45 Allahabad SCRAM •1156887.00
■' 46 Allahabad URUWA 1271894.59
Total 23626812.7547 Ambedkar Nagar AKBARPUR _ ■ 687703.00
48 Ambedkar Naqar BHIYAON857963.00
49 Ambedkar Nagar KATEHARI495674.00
50 Ambedkar Nagar BHEETI997588.70
51 Ambedkar Naqar JAHANGIRGANJ 1059357 0052 Ambedkar Naqar JALALPUR •
685256 0053 Ambedkar Nagar RAMNAGAR. 1104737.00
• .54 Ambedkar Naqar TANDA ■566584.00
Total . 6454862.7055 Azamgarh HARRAIYA 267390.5056 Azamgarh MAHARAJ GANJ
146346.0057 Azamgarh MARTIN GANJ - • .
■ 162142.5758 - Azamgarh MOHAMMADPUR
160934.0059 Azamgarh PALHANA . V
608702.0060 Azamgarh SATHIYAN
355032.0061 Azamgarh AHIRAULA r •
666529.0062 Azamgarh ATRAULIYA '
824455.00• • 63 Azamgarh A2MATGARH • ■ 467621.0064 Azamgarh BILARIYAGANJ
622866.0065 — Azamgarh FOOLPOOR • 1392866.0066 Azamgarh JAHANAGANJ 685895.0067 Azamgarh KOILSA 788687.8468 Azamgarh LALGANJ
762309.9969 Azamgarh MEHNAGER•
1756989.0070 Azamgarh PALAHNI
834131.0771 Azamgarh PAWAE
1317616.2472 Azamgarh RANI Kl SARAI
983604.0073 Azamgarh TAHBERPUR
894300.0074 Azamgarh • TARWA
■ 661767.0075 Azarhgarh THEKMA
1328438.00total .15688622.21
76 Badaun AASAF PUR710043.20
77 Badaun AMBIYA PUR .'682639.00
78 Badaun BADAUN MUN BOARD 386975.0079 Badaun BISOULI .
■ 755088.2080 Badaun DATA GANJ
772507.2081 Badaun DEHGANVA
936522.6082 Badaun ESLAM NAGAR
786606.2083 •: Badaun JAGAT •
.. 1108702.2084 Badaun KADARCHOCK
462018.0085 Badaun MIANOO
432282.2086 Badaun SAHASWAN MUN BOARD 880568.2087 Badaun SAHSWAN
802477.0088 Badaun SAUR PUR
621162.2089 Badaun SUMRAIR
460617.2090 Badaun UJHANI
710627.0091 Badaun UJHANI MUN BOARD
536532.0092 Badaun USANWA ■ 452795.2093 Badaun ' VA2IRGANJ . • / .
810217.20Total 12308379.80
94 -■ Baghpat BAKUUIMunlBd 532261.0095 Baghpat CHHAPROLI 636665.70
Total 1168926.7096 Bahralch BALHA 679262.5497 Bahraich CHITTAURA 54170098 Bahraich FAKHAR PUR 115906299 Bahraich FOREST VILLAGES t • . 519267 .
100 Bahraich HUJUR PUR 759733101 Bahraich JARWAL //, :/ . . 529440102 Bahraich KAISER GANJ . i . 597780
103 Bahraich MAHSI453242
104 Bahraich MIHIN PURVA564312
105 Bahraich NAWAB GANJ810479
. 106 Bahraich PAYAGPUR629785
. 107 Bahraich • RISIA608011
108 Bahraich SHIVPUR524963.68
• 109 Bahraich TAJWAPUR553297
110 Bahraich VISHESHWARGANJ709886
• Total 9640220.22111 balia BANSDEEH
291460.00112 Balla MANIAR
492143.00113 Balia MURLI CHHAPRA
820252 00114 Balia RASARA
• 87848 00115 Balia , REVATI
.465495.00116 Balia BAIRiA
413656 00117 Balia BELAHARI
920700 00118 Balia BERUARBARI
380760 00119 Balia CHILKAHAR
53585 77120 Balia DUBAHAR
458032 00121 Balia GARWAR118822 00
122 Balia NAGARA245092 50123 Balia NAVANAGAR184542 50
124 Balia PANDAH535148 00
125 Balia SEAR193642 00
126 Balia SOHAWN95331 00
Total 5756559.77127 Balrampur BALRAMPUR
3270985 .14128 Bairampur BALRAMPUR(I\/|UN.Bd.) - ■ 111621618129 Balrampur FOREST VILLAGES
302190.00130 Balrajnpur GAINDAS BU2URG
666861 00131 Balrampur GAINSRI
501504 00132 Balrampur HARAIYA SATGHARWA
496667 00133 Balrampur PACHPERWA
155213 00134 Balrampur REHRA BAZAR
804654 00135 Balrampur SHRIDUTTGANJ
1001907 66136 Balrampur' TULSIPUR -
333128 00137 Balrampur UTRAULA
157162 00Total
8.806487.98138 Banda BABERU
144014 77139 Bahda BISANDA
1083378 75140 Banda KAMASIN
107568515141 Banda NARAINI
531508.84142 Banda BADOKHAR KHURD
603474 84143. Banda JASPURA
1000367 84144 Banda MAHUWA •
881864 69145 • Banda TINDWARl . • -
769005 09Total
6089299.97146 Barabanki DARIYA BAD.
155259147 BarabankI FATEHPUR
•151892146 Barabanki HAIDARGARH "
347474.68149 ^ Barabanki W.SAULI
401647.18150 Barabanki MINDURA
883321.25. . 151 Barabanki PURE DALAI
■ 24407152 Barabanki RAM NAGAR - • "
■ ■ ■ .171342153 Barabanki 3IRAULIGAUSPUR • "
307736154 Barabanki aUKAl GANJ
123020155 Barabanki 3ANI KODAK
129203156 Barabanki 3ANKI 'I ■'>/ 308182.34157 Barabanki BEWA ^ ll'O; 399505
.158 Barabanki HARAKH 414718159 BarabankI SIDDHAOR 215211.13160 Barabanki TRIVEDI GANJ 833065.16
Total 4865983.74161 Bareilly AAI_AMPUR JAFRABAD 458944.33162 Bareilly BAHERI 437216.40163 Bareilly BAHERIMUN. BD. 1007360.84164 Bareilly BAREILLY MUN.CORP -- 303314.80165 Bareilly BHADPURA 816449.84166 ■ Bareilly BHOJIPURA 370359.25167 Bareilly. BHUTA . 277119.18168 Bareilly FARIDPUR 409227.40169 Bareilly FARIDPUR MUN BOARD 469439.40170 Bareilly FATEHGANJ 943847.99171 Bareilly KYARA
586503.15172 Bareilly MAJHGAWAN 517386.49173 Bareilly MIRGANJ
398456.30174 Bareilly NAWABGANJ 788200.15
-^->-175, Bareilly RAMNAGAR 877148.49.-.^^76 Bareilly RICHHA. 398928.83
177 Bareilly SHERGARH 646241.49178 Bareilly VITHARICHAINPUR • • - '....v.V..998759.99
Total 10704904.32179 Basil • • KUDRAHA .1081638180 Bast! PARSHURAMPUR 813912181- Bast! RAMNAGAR
'2033815•182 Basil RUDHOLI
930803183 . Basil SAUNGHAT
1561086184 Basil BAHADURPUR
1489538185. Basil BANKATI
1873250186 Basil BASTISADAR
1'?01335187. Basil GAUR .
1086557188 Basil HARRIYA
847662189 Basil KAPTANGANJ
1255394190 Basil . . SALTOVA GOPALPUR 1290875191 ■' Basil . . VIKRAMJOT -1504317
Total 16970182.00192 •• Bhadohi AUKAI 526964193 Bhadohl DEEGH 856818194 Bhadohi BHADOHI 908462.5195 Bhadohi • , GYANPUR 487030.5196 Bhadohi SURIYAVAN 295327.5
Total 3074602.50
197 Sambhal (B.Nagar) ASMOLI 52331.00
198 Sambhal (B.Naqar) BANIYAKHERA 7569^00199 Sambhal (B.Napar) CHANDAUSI MUN BOARD . .183691.59
200 Sambhal (B.Nagar) PAWANSA 120629.00
. 201 Sambhal (B.Na.qar) SAMBHAL 213573.00
202 Sambhal (B.Nagar) SAMBHAL MUN BOARD „ 127188.00
203 Sambhal (B.Nagar) GUNNOOR "N-IX 165981.00
204 Sambhal (B.Nagar)•; .! y 5'.
juNAVAi „ 1. ^'1■ ■'•^ ■ i- 266443.00
205
206
Sambhal (B.'Nagar)
Sambhal (B.Nagar) BEHJOl
RAJ PURA
207
208
209 r
210
211
212
•213
214
215
216
217
218
219.
220
221
222
223
224
225
226
BijnorBijnor
BijnorBijncFBijnor
BijnorBijnor
Bijnor
Bijnor
BijnorBijnor
Bijnor
BijnorBijnor
Total
BURHANPUR(SEOHARA)CHANDPUR MUN BOARD
FOREST VILLAGESHALDOUR(KHARI-JHALU)JALILPUR
KIRATPURKIRATPUR (MUNICIPAL BOARD) •KOTWALI
MOHD.RUR DEVMAL
NAGINAMUN.BOARDNAJIBABAD
NAJIBABAD MUN BOARDNOORPUR
SHERKOT (MUNICIPAL BOARD)Total
Buland Sliahar
Buland Shahar.Buland Shahar
Buland Shahar
Buland Shahar
Buland Shahar
BULANDSHAHAR MUN BOARDBULANDSHAHRDEBAI
GULAOTI
JAHANGIRABAD MUN BOARDKHURJA MUN BOARD
227 Buland Shahar LAKHAWATI228 BuFand Shahar SIKAN.DRABAD
Buland Shahar sIk^DRABAD MUN BOARD"B
289421.00
■•.38849.39
1533799:982283786.00
• 2698042":00- 2651719.00
2211899.001001267.001838626.003730232.00603535.00
1688088.00722241.00995779.00
1094349.001347824.001591018.00
24458405.00■ 613325.00321159.00688912.00311583.00
1150155.00■. 509612.00
449415.00517177.00371374.00230 uland Shahar UCHAGAON697518.00231 Buland Shahar ANOOPSHAHAR 490947.00232 Buland Shahar ARNIA
1037281.00233 Buland Shahar DANPUR422944.00234 Buland Shahar PAHASU320605.00235 Buland Shahar SHIKARPUR
.391707.00236 Buland Shahar SYANA468982.00
Total 8762696.00237 Chandauli CHAKiYA766699.86238 Chandauli FOREST VILLAGES 1258890.00239 Chandauli NAWGRAH799131.00240 Chandauli NIYAMATABAD 692274.31241 Chandauli SHAHABGANJ427876.76•242 Chandauli BARAHANI
1325.183.00243 Chandauli CHANDAULI116033.72244 Chandauli DHANAPUR455272.75245 Chandauli SAKALDIHA667407.00
Total 6508768.40246 AMETHI BAHADURPUR520182.00247 AMETHI SINGHPUR609442.20248 AMETHI TILOl876073.69AMETHI249 GAURIGANJ510654.00AMETHI250 JAGDISHPUR475101.50AMETHI251 JAMC901419.00AMETHI252 MUSAFHIR KHANA663647.70AMETHI253 SHAHGARH 663315.46254 AMETHI SHUKUL BAZAR 584964.75AMETHI255 AMETHI 562575.39256 AMETHI BHADAR440859.00257 AMETHI BHETUA776766.00
IJH rx/.Ci
258 AMETHI SANGRAMPUR 559347.07
• Total 8144347.76259 Chitrakoot CHITRAKOOT ■ 797942.12260 Chitrakcot MANIKPUR 39829.75261 Chitrakoot Shivrampur 168404.22262 Chitrakoot PAHADI 61394.74
Job) 1067570.83263 Deona BANAKATA ' " 233759.00264 Deoria GAURI BAZAR 138833.49265 Deoria PATTHRDEVA • 282518.32266 Deoria RAMPUR KARKHANA 648867.00267 Deoria BAITALPUR 952064.46268 Deoria BARAHAJ 723635.Cj0269 Deoria BHATNl . ' 535469.75270 Deoria' BHATPAR RANI 652443.57271 Deoria BHLUANl 6,80509.57272 Deoria DEORIA SADAR • • ' 758701.00273 Deoria DESAHl DEORIA • 961728.00274.. ' Deoria LAR, 825209.00275 Deoria RUDRAPUR . 645756.00
Total 8039494.16276 Etah • SAKEET ■ 657047277 Etah ALIGANJ • 577916276 Etah AWAGARH .1054510279 Etah JAITHARA -7-15270280 Etah JALESARA 713476281 Etah MARHARA ' 812202282 Etah NIDHAULI KALA 539649283 Etah SHEETAL.PUR 772755
Total 5842825.00284 Etawah ETAWAH MUN BOARD 96411.97285 Etawah TAKHA-, 48707.18
Total, 145119.15286 Faizabad AMANIGANJ . 928005.03287 Faizabad • HARINTANGANJ ■ 1236259.63288 Faizabad MAWAI 496423.50289 Faizabad MILKiPUR 91040,1.28290 Faizabad RUDAULl .. 482857.18291 Faizabad BIKAPUR 1117528.66292 Faizabad MAYA 562380.00293 Faizabad PURA 713761.66294 Faizabad SOHAWAL 722146.43295 Faizabad TARUN 642519.72
Total . 7812283.09296 Farrukhabad KAIM GANJ 583423.00297 Farrukhabad RAJE PUR . 7204.00298 Farrukhabad SHAMSABAD 533042.00299 Farrukhabad KAMALGANJ 1049033.02300 Farrukhabad NAWABGANJ. , ■ 1261673.00
- Total 3434375.02301 Fatehpur AIHAYAN 183908.00302 Fatehpur PHATA . . • . 463460.00303 Fatehpur VIJAIPUR 456851.00304 Fatehpur ASHOTHAK ^ . 640799.00305 Fatehpur BAHUA /~,\- 869562.67306 Fatehpur BHI'IAUKA • r.'S/ \ 639267.67307 Fatehpur HASAWA « 7 .i
p.
I'i: 528286.00- 308 Fatehpur HATHGAOM -•A.' I-
V ' ' 607685.00
(7^ -v'"*-■
309
310
311
312
313
314
315
316
317
318
319
320
321
322-
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339.
340
341
342
343
344
345
346
347
348
349
•350
Fatehpur
FatehpurMALAWANTELIYANI
TotalFIrozabad
Firozabad
Firozabad
EKA
FIROZABAD MUN BOARDNARKHI
TotalGautam Budha
NagarGautam Budha
Nagar
Gautam Budha
Nagar
Ghazlabad
Ghaziabad
Ghaziabad
Ghazipur
Ghazlpur
GhazipurGhazipur
Ghazipur
Ghazipur
GhazipurGhazipur
Ghazipur
Ghazipur
GhazipurGhazipurGhazipur
Ghazipur
Gonda
Gorida
Gonda
Gonda
Gonda
Gonda
Gonda
Gonda
Gonda.
Gonda
Gorida
Gonda
Gonda
Gonda
Gonda
Gonda
Gonda
351 Gorakhpur352 Gorakhpur353 Gorakhpur354
355
GorakhpurGorakhpur
356
357
Gorakhpur
Gorakhpur
DADRI(MB)
DANKAURJEWAR
Total
LONi (NAGAR PAL1KA1
MURADNAGAR MUN BOARD"RA2APUR :
Total
BARACHAWARGHAZIPUR SADAR
MARDAHSAIDPUR
BHAWARCOL
BIRNO -DEOKALI
KASIMABAD
MANIHARI
MOHAMDABAD
REOTIPUR
SADAT
ZAKHANIA
ZAMANIA
Total
BABHANJOT
BELSAR
CORONELGANJ
MANKAPUR
HALDHARMAU
INTIYATHOK
JHANJHRI
KATRA BAZARMANKAPUR (Forest Village)MUJEHNA
NAWAB GANJ
PANDRl KRIPAL
PARASPUR
RUPAIDEEH
TARABGANJ
WAZIRGANJ
CHHAPIA
Total
BAHTHAT
BRAHMAPUR
CAMPIARGANJ
CHARGANWA
FOREST VILLAGESKHORABAR
PIPRAICH
A
707328.67
810666.00
5907814.01726064.00
698017.00
689621.00
2113702.00
1008943.87
593580.07
1202953.40
2805477.34
372598.00
503391.00
455303.00
1331292.00771159
•■■•723278840848462710
1161614919777814804885596
1102061782895834033
141.4056606653
.1040318
12360802.00319390.00
447981.00413453.00
388218.00372894.00404063.00180153.00372239.00459365.003000Q3.00348604'.00
.•2.94325.00427904.00303207.00463921.00271160.00205419.00
5972299.00620288.86739302.00633851.00387043.00496287.00314363:00..892195.13
358
359
360
361
362
363
364
365
366
367
368
■369370
371372373374375376377
378379380381382
383384385386387388389390391392393394395 ■396
397398399400401402-
GorakhpurGorakhpurGorakhpurGorakhpurGorakhpurGorakhpurGorakhpurGorakhpurGorakhpurGorakhpur
403404405406407
GorakhpurGorakhpur
408409410
Gorakhpur
Hamirpur.HamirpurHamirpurHamirpur •HamirpurHamirpur"Hamirpur
HapurHapurHapur •HapurHapur
HardoiHardoi .Hardoi ■.HardoiHardoiHardoiHardoiHardoiHardoiHardoiHardoiHardoiHardoiHardoiHardoiHardoiHardoiHardoiHardoiHardoi
JalaunJalaunJalaunJalaunJalaunJalaunJalaunJalaun
41t IJaunpur
BAANSGAONBADHALGANJBELGHATGAGAHAgoIaJANGAL KAUD?^KAUDIRAMKHAJNIPAALIPIPRAULISAHJANWA ■SARDARNAGARjURUWA
TotalMAUDHARATHSARIUGOHANDKURARAMUSKARASUMERPUR
TotalDHAUUNAGARH MUKTESWARHAPURHAPUR MUN BOARDPILKHUWA MUN BOARD
TotalAHIRORIBEHANDARBHARAWANKOTHAWANSANDILASHAHABAD MUN BOARDITONDARPURBABANBHARKHANIBILGRAMHARIYAWANHARPALPURKACHOUNAMADHOGANJMALLAWAPIHANISANDISHAHABADSURSATANDIYAWA
Total
725465.00• 622443.00
396846.001001564.00936077.00344940.00447151.44498152.00442737.00576606.00374550.00396562.00
1093206.0011939629.43
.293299■ 831704991551.21476387602078800307888740
5884066.20258981.00253862.00270082.00101466.0018377.00
902768.00374974.00820786.00549316.84377591.00549265.00820186.64553709.00447358.00950047.00587113.34962378.00521719.00
• 9.8P397.Q0418884.34644279.84775659.00460096.00751555.00557859.00626665.84
JALAUN MUN BOARDKADAURAKONCH
12729839.841003617:92330487.00
KONCH MUN BOARDMAHEVA
461263.00432908.00
DAKOR•186356.00
NADIGAWN457743.00
RAMPURA
TotalBADLA PUR
764811.00597255.00
4234440.92A
WA T290884.00
412 Jaunpur DHARMAPUR 473403.00413 Jaunpur KARANJAKALA 286392.87414 Jaunpur MACHLISHAHAR 713051.14415 Jaunpur RAM PUR • 504336.00416 Jaunpur SUJAN GUNJ '243243.00417 Jaunpur BUKSHA 454612.00418 Jaunpur BURSATHI 566882.00419 Jaunpur DOBHI 1191569.00.420. Jaunpur JALALPUR 490531.00421 Jaunpur KERAKAT 131574.00422 Jaunpur KHUTHAN 412459.00423 . Jaunpur MADIYAHUN 363842.00424 Jaunpur MAHARAJ GUNJ
649797.00425 Jaunpur MUFTI GUNJ
350994.00426 Jaunpur MUGRABADSHAH PUR 408575.00427 Jaunpur RAM NAGAR
440769.00428 Jaunpur. SHAH GUNJ
676600.00429. Jaunpur SUITHAKALA 755630.00
.r-—jXotal . 9405164.01430 Jhansi BABINA-^^
^ 458179.00431 Jhansi BANGRA
375743.00• , 432 Jhansi . . BARAGAON .
545396.00433 . Jhansi FOREST VILLAGES
914918.53. 434 Jhansi MAURANIPUR
546132.46435 Jhansi . BAMORE
1193893 00436_- Jhansi CHIRGAON
1149437 00437 Jhansi GURSARAIN 804835.67438 Jhansi MOTH
1262008 74Total 7250543.40
. 439 AMROHA AMROHA CITY421044 99
440 AMROHA AMROHA382864.00
441 AMROHA UHANUKA• 724800 00
442 AMROHA . . GAJKAULA606208 99
443 AMROHA ■ GANGESHWARl567018 17
444 AMROHA HASANPUR372155 99
445 AMROHA HASANPUR MUN BOARD 425739.99446 AMROHA JOYA
215002.17Total 3714834.30
447 Kannaui . UHHIBKAMAU MUN BOARD583904 00
448 Kannaui JALALABAD75973.00
449 Kannauj KANNAUJ569935.00
450 Kannaui KANNAUJ MUN BOARD472841.00
451 Kannauj TALAGRAM289658,00
- Total 1992311.00452 iKanpurDehal AMARAUDHA
• 281798.00Total
281798.00453 . Kasgan) AMAHUH
652281.00454 Kasganj GANJDUNDWARA
804425.74455 Kasgani KASGANJ . - ^—
409200.00" 456 Kasganj KASGANJ MUN BOARD • " 527209.51
457 Kasganj 3AHAVAR863560.00
458 Kasgan] 30R0N787094.00
459 Kasganj =ATIYALI923792.18
460 Kasganj 3IDHPURA781771.00
Total 5749333.43461 Kaushambi 1
84460.80462 Kaushambi 1<.USHA!VIBI
165803.00463 Kaushambi \̂ ^NJHANPUR
114811.07464 Kaushambi T̂ /lURATGANJ -M) 93619.00
( no)
465 KaushambI SIRATU . 79237.07
466 Kaushambi CHAYAL 315371.62
467 KaushambI NEWADA 36876.19
468 KaushambI SARSAWAN • 86939.62
Total 977118.37
469 KushI Nagar DUDHI ■ 1122583.42
470 KushI Nagar KHADDA . 482461.00
471 KushI Nagar MOTiCHAK- 918982.00
•472 • KushI Nagar. NAURANGIYA 943702.51
• 473 KushI Nagar RAMKOLA 505263.50
474 KushI Nagar SEORAHI 661317.87
475 Kushl Nagar ' VISHUNPURA 344188.23
476 KushI Nagar FAZIL NAGAR 728609.00
.477 KushI Nagar HATA 508784.00
478 KushI Nagar KAPTANGANJ ' 291192.14
479 KushI Nagar KASIA 893715.00
480 KushI Nagar PADARAUNA 473688.41
481 KushI Nagar SUKRAULI •416430.05
482 KushI Nagar TAMKUHI .::zT-69Q973.02
Total -8981890.16
483 Lakhlmpur Khiri BANKEGANJ 77250.00
484 Lakhlmpur Khiri ' BIJUA 368029.86
• 485 Lakhlmpur Khiri DHAURAHARA • 279949.35
486 Lakhlmpur Khiri FOREST VILLAGES 114367.28
487 Lakhlmpur Khiri ISA NAGAR 140247.00
, -488 Lakhlmpur Khiri KUMBHI-GOLA 215343.79489 Lakhlmpur Khiri LAKHIMPUR 226983.00
490 Lakhlmpur Khiri NAKAHA 290541.40491 Lakhlmpur Khiri NIGHASAN 566627,58492 Lakhlmpur Khiri PHOOLBEHAR 50352.00
• 493 Lakhlmpur Khiri RAMIYABEHAR 460414.00
494 Lakhlmpur Khiri BEHJAM 226555.00495 Lakhlmpur Khiri MITAULl. ■ 210881.00
496 • Lakhlmpur Khiri MOHAMMADI 247988.00497 Lakhlmpur Khiri PALIYA 188990.07498 Lakhlmpur Khiri PASGAWAN ̂ 205919;00
Total 3570438.33499 •• Lalitpur BAR 770353
500 Lalitpur BIRDHA 404246
501 Lalitpur JAKHORA 849469
502 Lalitpur MADAWRA 887906
503 Lalitpur TALBEHAT 848563
504 Lalitpur MAHRONI .10.05.377
Total 4765914.00505 Lucknow KAKORI 611558.00
506 Lucknow MAAL 349560.00
507 Lucknow MALIHABAD 189790.50
508 Lucknow BAKSHIKATALAB /210485.00
509 Lucknow CHINHAT 286994.00
510 Lucknow GOSHAI GANJ 380574.00
511 Lucknow MOHAN LALGANJ 703154.00
512 Lucknow SAROJNI NAGAR 719803.00
Total . 3451918.50
513 HATHRAS HASAYAN 491984.00
514. • HATHRAS HATHRAS 1101599.00
515 HATHRAS N.P. SIKANDRARAO 427052.00
516 HATHRAS SAHPAU • 959518;20
517 HATHRAS MURSAN !/n 335778.00
518 HATHRAS SADABAD / 1065055.50
w
Total 4380986.70519 Maharaiganj BRIJMAN GANJ 887303:00520 Maharajganj DHANI 629398.80521 Maharajganj FOREST VILLAGES 522611.00522 Maharajganj GHUGHLI 603185.27523 Maharajganj LAKSHMIPUR 488139.00524 Maharajganj SADAR - 362865.76525 Maharajganj MITHOURA 961969.55526 Maharajganj NICHLOUL 905039.87527 Maharajganj NOUTANWA 663880.20-528 Maharajganj . PANIYARA 536132.00529 Maharajganj PARTAWAL 859345.00530 Maharajganj PHARENDA 678316.00531 Maharajganj SISWA . 680517.42
Total 8778702.87532 Mahoba CHARKHARI 852581533 " Mahoba JAITPUR
243050534 Mahoba KABRAI 535821535 Mahoba '-jTr-'i:; PANWARI
'564394Total 2195846.00
.536 Mainpun GHIKOK700704.41
537 Majnpurj KARHAL 991363.58538 Mainpuri SULTANGANJ 310485.44
Total 2002553.43539 Mathura CHAUMUHAN 982245.00540 Mathura CHHATA 2383008.81541 Mathura NANDGAON
6685570.00542 Mathura NOHJHEEL 2237562.21543 Mathura BALDEO
693130.00544 Mathura FARAH
948521.00545 Mathura GOVERDHAN 517131.03546 Mathura MANT
626124.00547 Mathura MATHURA
730633.13548 Mathura RAYA
713800.00Total 16517725.18
549 Mau KOPAGANG •76262.15
550 . Mau MOHAMMADABAD391135.00
551 Mau RATANPURA •485891.00
552 Mau BARHRAOU1079757.50
553 Mau RANIPUR573053.00
Total 2606098.65554 Meerut KHARKHODA
859427.00555 Meerut MAWANA MUN BOARD
498821.36556 Meerut MEERUT MUN BOARD 556802.00557 Meerut PARIKSHIT GARH . . 573890.00
■ 558 Meerut SARURPUR373666.00
Total ^ - - ~ 2862606.36559 : Mirzapur . HALIA
1185351560 Mlrzapur LAL GANG
1394597561 Mirzapur MERIHAN
.1536989562 Mirzapur NAGAR . 1397252.6563 Mirzapur PAHARI
1385233564 Mirzapur CHHANBAY 791072565 Mirzapur JAMALPUR ■ 688965566 Mirzapur KONE ^ 1314296567 Mirzapur MAJHAWA • ./xVV 1829112568 Mirzapur . RAJGARH i|
803599
Total /"— .re c.i-1 V;, 12326466.60
It
569 Moradabad BHAGATPUR TANDA 242147.99570 Moradabad B|[_AR| 309003.07571 Moradabad CHAJLET 236988.62572 Moradabad DILARI 336955.01573 ■ Moradabad DINGARPUR 244088.00574 Moradabad MORADABAD • 118051.00575 Moradabad MORADABAD MUN BOARD 307259.97576 Moradabad MUNDAPANDAY 134756.99577 Moradabad THAKUR DUWARA 157453.97
Total 2086704.62578 Muzaffar Naqar BUDHANA 640254579 Muzaffar Napar CHARTHAWAL 485299.61580 Muzaffar Na.qar JANSATH
485558581 Muzaffar Nagar KHATAULI MUN BOARD 722738.55582 Muzaffar Nagar MORNA
335887.09583 Muzaffar Nagar MUZAFFAR NAGAR MUN BD . 328527584 Muzaffar Nagar PURKAJI
320616.07585 Muzaffar Nagar SHAHPUR . . ^ .
357044.02Total .-;.v-3675924;34
586 Pilibhit AMARIA 808072.48587 Pilibhit BISALPUR 492796.72588 Pilibhit BISALPUR MUN BOARD .
474031.61589 Pilibhit MARORI
446786.00590 Pilibhit PILIBHIT MUN BOARD 613685.00591 pilibhit PURANPUR
577833.64592 Pilibhit BARKHERA
566666 66593 Piiibhit BILSANDA
926798 14594 Pilibhit LALORIKHERA • " ■
627621.00Total 5534291.25
595 Pratapgarh . BIHAR1092049.52
596 Pralapgarh KALAKANKER195115.17
597 Pratapgarh MANGRAURA. 827332 66
598 Pratapgarh RAMPUR-SANGRAMGARH 760611.61599 Pratapgarh SANGIPUR
>60546.00600 Pratapgarh AASPUR-DEOSARA 1443918.20601 Pratapgarh BABAGANJ
1736508 62602 Pratapgarh GAURA
1173092.00603 , Pratapgarh KUNDA
1,996,657.22604 Pratapgarh . LALGANJ
2859889 76605 Pratapgarh LAXMANPUR " •
1351740 00606 Pratapgarh MANDHATA 1,766,883.00607 Pratapgarh PATTl
1979566.13608 Pratapgarh SADWA-CHANDRIKA 2353252 60609 Pratapgarh SHIVGARH
2028022.66Total 21625185.15
610 Rai Bareiliy (JHHAIUH530543.00
611 Rai Bareiily DEEM•633645.00
612 Rai Bareiliy SALON669073.00
613 Rai Bareiliy ROHANIYA . ii..-597247.00
614 Rai Bareillv AMAWAN459071.00
615 Rai Bareiliy BACHHRAWAN 1372897.00616 Rai Bareiily DALMAU
394037.00617 Rai Bareiliy hlARCHANDPUR
66899.50618 Rai Bareiily JAGATPUR
303358.00619 Rai Bareiily <HIRON
831865.00620 Rai Bareiliy VIAHRAJGANJ 56525.00621 Rai Bareiily -iAHI \cn 659753.00622 Rai Bareillv 3ATA0N 1! 391457.00
■ 623 Ral Barellly SHIVGARH 1000081.00624 . Hal Barellly UNCHAHAR 545139.00
. 625 Hal Barellly DEENSHAHGAURA 743013.00
Total 9254603.50626 Rampur BILASPUR 758130.05627 RampUr CHAMRAUVA 447369.90628 Rampur MIl^K. 705241.30
■ 629 Rampur RAMPUR MUN BOARD 374041.05630 Rampur SAID NAGAR 497780.30631 Rampur SHAHBAD 528232.94
■ 632 Rampur SUAR 623729.84
Total 3934525.38633 Saharanpur DEOBAND MUN BOARD 739579.95634 Saharanpur FOREST VILLAGES , . 651571.67635 Saharanpur GANGOH . 463398.03636 Saharanpur GANGOH MUN BOARD 727891.00637 Saharanpur MUJAFFARABAD 266221.716.38 . . Saharanpur- NAKUR 654082.00639 Saharanpur — PUNWARKA • 450544.67640 Saharanpur SADHOULI KADIM 437546.00641- Saharanpur SAHARANPUR MUN BOARD 466499.67
Total 4857384.70642 Sant Kabir Nagar BAGHAULI 852390.45643 Sant Kabir Nagar HASERBAJAR 922023.77644 Sant Kabir Nagar KHALILABAD 721401.60645 ■ Sant Kabir Nagar MEHNDAVAL 1244154.72646 Sant Kabir Nagar SEMARINYAVA 1026075.75647 Sant Kabir,Nagar SATHA 968284.00
. 648 Sant Kabir Naqar NATHNAGAR 741234.00Total 6475564.29
. 649 Samali KAIRANAMUN BOARD " 410100650 Samall KANDHLA • 144610.66651 Samali OON
425489652 Samall BANAT (SHAMLl MUN BOARD)
243266
Total 1223465.66653 Shahjahanpur UADKAUL 47512.15654 Shahjahanpur JAITIPUR . 170260.62655. Shahjahanpur JALAUBAD 170979.52656 Shahjahanpur KALAN
331759.94657 Shahjahanpur KHUTAR
28683.81658 Shahjahanpur MIRJAPUR
775599.55659 Shahjahanpur NIGOHI ■ 255863.00660- Shahjahanpur SHAJAHANPUR MUN BOARD • 165595.74661 Shahjahanpur SINDHAULI
'59675.00662 Shahjahanpur TILHAR MUN BOARD . 291937.00663 Shahjahanpur BAN DA 486601.00664 Shahjahanpur BHAWALKHEBA 221593.00665 • • Shahjahanpur KANTH 591063.28666 • ^ Shahjahanpur KATRA KHUDAGANJ 579618.85667 Shahjahanpur PUWAYA 301771.00668 Shahjahanpur TILHAR . 536737.00
Total 5015250.46'669 Siddharth Nagar BANSl 33367.00670 Siddharth Nagar BARHANI 592916.79671 SIddharlh Nagar BHANVAPUR 475294.00672 Siddharth Nagar BIRDPUR 35939.00673 Siddharth Nagar DUMARIYAGANJ ,/ -y 652511.00674 SIddharlh Nagar TAVA / 71132.00
675 Siddharth Nagar- JOGIYA 161762.00
676 SIddharlh Nagar KHESARAHA 1774971.00
677 Siddharth Nagar KHUNIYANV 310868.00
678 Siddharth Nagar MiTHAVAL 361096.00
679 Siddharth' Nagar NAUGARH 740583.00
680 Siddharth Nagar SOHARATGARH 651575.07
681 Siddharth Nagar USAKA BAZAR 114699.50
Total 5976714.36.682 Sitapur BEHTA 278062.00
683 Sitapur BISWAN 488417.27
684 Sitapur LAHARPUR MUN BOARD 223634.00
685 Sitapur U^HERPUR 785521.00
686 Sitapur MAHMOODABAD 220813.00
. 687 Sitapur MISRiKH 600091.22
688 Sitapur PARSENDi 824700.00689 Sitapur RAMPURMATHURA 465763.00690 Sitapur REUSA 988472:00691 Sitapur SAKARAN ft 747167.00692 Sitapur SIDHAULi — ■ 317405.00693 Sitapur ALIYA ' 385296.00694 Sitapur ^ GONDtT^MAU • 817125.00695 Sitapur HARGAON • 806527.00696 Sitapur KASMANDA . 679068.00697 Sitapur KHAiRABAD 630205.00698 Sitapur MACHHAREHTA • 1096153.00699 Sitapur MAHOLi 910090.00700 Sitapur PAHAIJ^ 624478.00701 Sitapur PISAWAN 798804.00
Total- 12687791.49702 . Sonbhadra BABHNi 203045.00703 Sonbhadra CHATRA 1322744.00704 Sonbhadra CHOPAN 231798.00705 Sonbhadra DUDHi 1811635.00
■ 706 Sonbhadra FOREST VILIJ^GES 217781.00707 Sonbhadra GHORAWAL 219433.00708 Sonbhadra MYOURPUR 1966533.00709 Sonbhadra NAGWA 250989.00710 . Sonbhadra ROBERTSGANJ 1889986.00
Total 8113944.00711 Srawasti GILAULA 324377.00712 Srawasti HARIHARPUR RANI 4214.00713 Srawasti IKAUNA 962696.96714 Srawasti JAMUNHA 420036.00715 Srawasti SIRSIYA 202521.47
Total . 1913845.43716 Suitanpur BALDiRAI . 804382.46717 Sultanpur qUBEYPUR 2173741.71718 Suitanpur JAISINGHPUR 609053.74719- Sultanpur KURWAR ■ 747030.07
720 Suitanpur AKHANDNAGAR • / . 3.44889.84721 • Suitanpur BHADAiYAN . "339961.50722 Sultanpur DHANPATGANJ 6.02674.84723 Suitanpur DOSTPUR- 338508.51724 Sultanpur KADiPUR 645264.84725 Suitanpur KUREBHAR 538777.19
726 Suitanpur LAMBHUA r.\ 228825.69
727 Sultanpur PRATAP PUR KAMAiCHA . f 321140.41
Total A/y 7694250.80728 Unnao AURAS / ^ V.-. j;. 476830.56
729 Unnao BAGARMAU 570304.59730 Unnao HILOULI ' ■419937.98731 Unnao ASHOHA 377192:26732 Unnao- BICHHIYA 332309.00733 Unnao FATEHPUR 84 •427902.00734 Unnao GANGMURADABAD 217100.60735 Unnao HASANGANJ 744635.24736 Unnao MIYAGANJ •" "354250.70737 Unnao NAVABGANJ 334712.78738 Unnao PURWA . - 463868.00739 Unnao■ SAFIPUR ■ 512711.20740 Unnao. SIKANDERPURSAROSI 611653.75
Total 5843408.56741 Varanasi AKAJILINES - ; - 10692.00742 Varanasi CHIRAIGAON 359479.00743 . Varanasi SEWAPURI 550492.40744 Varanasi VARANASI MUN CORP (SHIVPUR NAGAR) 83342.00745 Varanasi CHOLAPUR 24678.00
*^"746 l^ranasi PINDRA 258229.00Total . 1286912;40
upening uinerence.(Pratapqarh).-6193628.90
Grand Total(Rs) 485798178.99
o
a»i Js^^j, i.\ '-Lrxu^^' / .'/JA : r!oO^ .P\;
/M4
KASTURBA GANDHI AWASIYA BALIKA VIDYALAYA PR0JECT(K6BV)U.P.Education For All Project BoardVidya Bhawan, N!shatganj,Lucknow-Uttar Pradesh
Details of Expenditures (KGBV) 'as on 31st March 2017,
SI.No.
1
2
,3
4
5
6
7
. 9
10
11
12-
13
14
15
16
17
18
19 ■
20
21
Particulars(1) Nbn Recurring-Creation of Capital Assets(Civil Works)
(a) Construction of Building I CIvii Work(b) Boundry Wall
(c) Boring/Handpump(d) Electricity/Water Charges(e) Furniture & EquipmentTotai(A)- ' .
(ii) Non Recurring-General(f) Teaching & Learning Material & Equipments including Library Books '(g) BeddingTofal(B).
(ii) Recurring-GeneralSubTotal(Rs) (A+B)
(a) Maintenance per Girl students
(b) Stipend for Girl Students(c) Supplementary TLM .Stationary & Other Educational IWalerlal(d) Salaries
(e) Specific Skill Training(0 Electricity / Water charges(g) Medical Care / Contingencies(h) Maintenance
(1) Miscellaneous
(j) Preparatory Camps(k) PTAs I School Functions
(I) Building Rent
(m) Capacity Building(n) Physical/Self Defence training
.SubTotal(Rs)(C)
Grand Total(Rs)(AiBtC)
Scheduie-Cl
AIMOUNT (Rs.)
IRSiii15901915.00
813763.00
859850.00
0.00
0.00
17575528.00
■;
■ 0.00
11688241.00
11688241.00
29263769.00
1095448231.4371305608.5072328960.97
1134836795.53
39618003.50
62630401.18
76407384.05
47165772.7448509483.56
7837352.26
10227863:37
1038174.00
0.00
6569183.68
2673823214.75
2703086983.75
(FinanwjGdntroller) P.D)
»• -1 •
. (State Project Director)
Details of Advances at Field Level fKGBV)As on 31st March 2017.
Schedule-C-2
SI. No. Advances as on
31/03/2017
District KGBV
Agra FATEHABAD938031.83Agra FATEHPURSIKRI
Agra JAGNER4336924Agra PINAHAT
5631Agra SHAMSHABADAgra ACCHNERAAgra AKOLAAgra BAHAgra BAROLIAHEER
10 Agra BICHPURIAgra KHANDOU
12 Agra KHERAGARHAgra SAIYAN
Total5280586.8314 Aligarh ALIGARH MUNI. CORP.
Altgarh ATRAULIAligarh BIJAULI
912308.78Aligarh GANGIRI20000Aligarh • AKRABAD
Aligarh CHANDAUSAligarh DHANIPURAligarh GONOAAligarh IGLAS
Aligarh JAWANAligarh' KHAIR
25 Aligarh LODHA26 ' lAligarh TAPPAL
Total932308.7827 Allahabad DHANUPUR
28 Allahabad KAUDIHARI29 Allahabad KORAON
Allahabad KCUNDHIARA16200Allahabad SHANKAR GARH8138732 Allahabad BAHADURPUR
33 Allahabad BAHARIYA34 Allahabad CHAKA35 Allahabad HANDIA36 Allahabad HOLAGARH37 Allahabad JASARA38 Allahabad KARCHHANA39 Allahabad MANDA40 Allahabad MAUAIMA
Allahabad MEJA42. Allahabad PHOOLPUR43 Allahabad PRATAP PUR44 Allahabad SAIDABAD45 Allahabad SCRAM46 Allahabad URUWA
Total9758747 Ambedkar Nagar AKBARPUR
48 Ambedkar Nagar BHIYAON49 Ambedkar Nagar KATEHARI50 Ambedkar Nagar BHEETI
gi.'
V c
. '= V. r' I
AmbedkarNaaar JAHANGIRGANJ52 Ambedkar Naoar JALALPUR53 AmbedkarNaaar RAMNAGAR
Ambedkar Naaar TANDA
TotalAzamgarh HARRAIYA--Azamgarh MAHARAJ GANJ
57 Azamgarh martin GANJAzamgarh MOHAMMADPURAzamgarh PALHANA
60 Azamgarh SATHIYANAzarfigarh AHIRAULAAzarrigarh ATRAULIYAAzamgarh AZMATGARHAzamgarh BILARIYAGANJAzamgarh FOOLPOORAzamgarh JAHANAGANJ
67 Azamgarh" KOILSA .68 Azamgarh LALGANJ63 Azamgarh MEHNAGER70 Azamgarh PALAHNI
Azamgarh PAWAEAzamgarh • rani KI SARA!Azamgarh TAHBERPUR
74. Azamgarh TARWA75 lAzamgarh
THEKMA
Total76 Badaun AASAF PUR77 Badaun AMBIYA PUR78 Badaun BADAUN MUN BOARD •79 Badaun BISOULI80 Badaun DATA GANJ
Badaun DEHGANVA82 Badaun ESLAM NAGAR83 Badaun JAGAT
Badaun KADARCHOCK85 Badaun MIANOO86 Badaun SAHASWAN MUN BOARD87 Badaun SAHSWAN88 Badaun SALARPUR89 Badaun SUMRAIR90 Badaun UJHANI
Badaun UJHANI MUN BOARD92 Badaun USANWA93 Badaun VA2IR GANJ
Total94 Baghpat BAROUT Muni Ed95 Baghpat CHHAPROLI
Total96 Bahraich BALHA-97 Bahraich CHITTAURA "98 Bahraich FAKHAR PUR99 Bahraich FOREST VILLAGES100 Bahraich HUJURPUR101 Bahraich JARWAL102- Bahraich KAISER GANJ103 Bahraich MAHSI104 Bahraich MIHiN PURVA105 Bahraich NAWAB GANJ106 Bahraich PAYAGPUR107 Bahraich RISiA
-'y;\.A,' V
m/41 ' V V- ^
108
109
110
Bahraich
Bahraich
Bahraich
111
112
113
114.
Balia
Balla
Balia
Balia
115
116
Balia
Balia
117
118
119
120
121
122 •
123
124
125 ■
126
Balla
Balla
Balia
Balia ■
Balia
Balia
Balia
Balia
Balia
Balia
127
128
129
.130
131
132
133
134
135
136
137
Balrampur
138
139
140
141
142
143-
144
145
"1^147
148
149
150
151
162
153
154
155
156
157
158
159
160
TW162
163
Balrampur
BalrampurBalrampurBalrampurBalrampur
BalrampurBalrampurBalrampurBalrampurBalrampur
Banda
Banda
Banda
Banda
Banda
Banda
Banda
Banda
Barabanki
Barabanki
Barabanki
Barabanki
Barabanki
Barabanki
Barabanki
Barabanki
Barabanki
Barabanki
Barabanki
Barabanki
Barabanki
Barabanki
Barabanki
Bareilly
BareillyBareilly
SHIV PURTAJWA PUR '
VISHESHWARGMTTotal
BANSDEEH
MANIAR
MURLI CHHAPRA
RASARA
REVATl
BAIRIA
BELAHARI
350311
35Q311
0
BERUARBARI
CHILKAHAR
DUBAHAR
GARWAR
NAGARA
NAVANAGAR
PANDAH
SEAR
SOHAWN
Total
BALRAMPUR
BALRAMPUR(MUN.Bd.)FOREST VILLAGER
GAINDAS BU2URGiGAINSRf
HARAIYA SATGHARWAPACHPERWAREHRA BAZAR
SHRIDUTTGANJTULSIPUR
UTRAULA
Total
BABERU
BISANDA
3177
.'0
3177
15617.99
KAIWIASIN
NARAINI
BADOKHAR KHURD
JASPURA
MAHUWA
TINDWARI
Total
DARIYA BAD,FATEH PUR
HAIDAR GARH
MASAULI
NINDURA
PURE DALAI
RAM NAGAR
SIRAUU GAUSPUR
SURATGANJ
BANI KODAR
BANKI
DEWA
HARAKH
SIDDHAGR
TRiVEDI GANJ
Total
AALAMPURJAFRABAD
015617.99
0
BAHERI
BAHERI MUN. BD.
(I
164
165
166-
■ 167 =
168
169
170
- 171
172
173
174
175
176
,177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
'205'
206
207
208
209
210
Bareilly
BareillyBareillyBareillyBareillyBareilly
Bareilly
BareillyBareillyBareillyBareillyBareilly
Bareilly
BareillyBareilly
Basti
Basti
Basti
Basti
Basti
Basti
Basti.
Basti
Basti -
Basti
Basti
Basti
Basti
Bhadohi
Bhadohi
Bhadohi
Bhadohi .
Bhadohi
Sambhal
(B.Nagar)Sambhal •
(B.Nagar).Sambhal
(B.Nagar)Sambhal
(B.Nagar)Sambhal
(B.Nagar)Sambhal
(B.Nagar)Sambhal
(B.Nagar)Sambhal
(B.Nagar).Sambhal
(B.Nagar)Sambhal
(B.Nagar)
BljnorBijnor
BiinorBijnor
BAREILLY MUN.CORPBHADPURA
BHOJIPURA
BHUTA
FARIDPUR
FARIDPUR MUN BOARDFATEHGANJ
KYARA
MAJHGAWAN
MIRGANJ
NAWABGANJ
RAMNAGAR
RICHHA
SHERGARH
VITHARICHAINPURTotal
KUDRAHA
. 0
PARSHURAMPUR-RAMNAGAR
RUDHOLl
SAUNGHAT
BAHADURPUR
BANKATIBASTI SADAR
GAUR
HARRIYA
KAPTANGANJ
SALTOVA GOPALPUR
VIKRAMJOT
Total
AURAI
DEEGH
BHADOHI
6YANPUR
SURIYAVAN
Total
ASMOLI
BANIYAKHERA
CHANOAUSI MUN BOARD
PAWANSA
SAMBHAL
3124500
3124500
3124500
9373500
SAMBHAL MUN BOARD
GUNNOOR
JUNAVAI
RAJ PURA
BEHJOl
Total
BURHANPUR(SEOHARA)CHANDPUR MUN BOARD
FOREST VILLAGES
HALDOUR(KHARI-JHALU)
211 Btjnor JALILPUR0
212 Bijnor KIRATPUR0
213 Biinor KIRATPUR (MUNICIPAL BOARD) 0.214 Bijnor K07WALI
■ 0215 Bijnor MOHD.PUR DEVMAL
0216 Bijnor NAGINAMUN.BOARD 0
. 217 Bijnor - NAJIBABAD0
• 218 Bijnor NAJIBABADMUN BOARD 0.219 Bijnor NOORPUR
0220 Bijnor SHERKOT (MUNICIPAL BOARD)
0(otal
0221 Buland Shahar BULANUSHAHAR MUN BOARD . - 0222 Buland Shahar BUUNDSHAHR
0223 Buland Shahar ; DEBAI
0224 Buland Shahar GULAOTI
. • 0225 BuiandShahar JAHANGIRABAD MUN BOARD
0226 Buland Shahar KHURJA MUN BOARD 0227 Buland Shahar LAKHAWATI
0228 Buland Shahar SIKANDRABAD 0229 Buland Shahar SIKANDRABAD MUN BOARD 0230 Buland Shahar UCHAGAON - • 0231 Buland Shahar ANOOPSHAHAR
0232 Buland Shahar ARNIA
•0233 Buland Shahar DANPUR
0234 Buland Shahar PAHASU
0235 Buland Shahar shikarpur ■
0236 Buland Shahar SYANA
0Total 0
237 Chandauli CHAKIYA1878200
238 Chandauli FOREST VILLAGES 4782231239 Chandauli NAWGRAH 4996321240 Chandauli NIYAMATABAD 1861100241 Chandauli SHAHABGANJ
4000665242 Chandauli BARAHANI 767800243 Chandauli CHANDAULI 1392700
' 244 Chandauli DHANAPUR911800
245 Chandauli SAKALDIHA 767800Total 21358617
246 AMETHI BAHADURPUR0
247 AMETHI SINGHPUR0
. 248 AMETHI TILOl 0249 AMETHI GAURIGANJ
0250 • AMETHI JAGDISHPUR 0
- 251 AMETHI JAMO 0252 • AMETHI MUSAFHIR KHANA
0253 AMETHI - SHAHGARH . 0254 • AMETHI SHUKUL BAZAR 0255 AMETHI AMETHI 0
. 256 AMETHI ■ BHADAR0
■ 257 AMETHI • BHETUA0
- 258 AMETHI SANGRAMPUR 0Total
• 0259 Chilrakoot CHIiKAKOOT 0260 Chitrakcot VIANIKPUR
0261 Chitrakoot Shivrampur 0262 ■ Chilrakoot PAHADI
0Total 0
263 Deoria dANAKATA 0• 264 Deorla 3AURI BAZAR
0265 Deoria ^ATTHRDEVA • 0266 Deoria PAMPUR KARKHANA
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
-288
- 289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308'
309
310
311
312
313
314
Deoda
Deoria
Deoda
Deoria
Deoria
Deoria
Deoria
Deoria
Deoria
315
316
Etah
Etah
Etah
Etah
Etah
Etah
Etah
Etah
Etawah
Etawah
Faizabad
Faizabad
Faizabad
Faizabad
Faizabad
Faizabad
Faizabad
Faizabad
Faizabad
Faizabad
Faraikhabad
Farrukhabad
Farrukhabad
Farrukhabad
Farrukhabad
FatehpurFatehpurFatehpur.Fatehpur
Fatehpur
Fatehpur
FatehpurFatehpur
Fatehpur
Fatehpur
Firozabad
Firczabad
Firozabad
Gautam Budha
Nagar
Gautam Budha
NagarGautam Budha
Nagar
BAITALPUR
BARAHAJ
BHATN!
BHATPAR RANIBHLUANI
DEORIA SADAR
DESAHI DEORIA
LAR
RUDRAPUR
Total
SAKEET
ALIGANJ
AWAGARHJAITHARA
JALESARA
MARHARA-
NIDHAULIKALA '
SHEETALPURTotal
ETAWAH MUN BOARD-TAKHA
Total
AMANIGANJ
HARINTANGANJMAWAI
MILKIPUR
RUDAUU
BIKAPUR
MAYA
PURA
SOHAWAL
TARUN
Total
KAIM GANJ
RAJE PUR
SHAMSABAD
0
KAMALGANJ
NAWABGANJ
Total
AIRAYAN
DHATA
0
147883
28729
176612
0
VIJAIPUR
ASHOTHAR
BAHUA
BHITAURA
HASAWA
HATHGAOM.
MALAWAN
TELIYANI
Total
EKA
FIROZABAD MUN BOARDNARKHI
Total
DADRI(MB)
DANKAUR
JEWAR
Total
,'L<r/
im ■c."
, 1
■ 374 1375 I
. 376 1
377 1
378 1
379 • I
380 - 1
381 . 1382 }
383 y
384 y
385
386
387
388
- 389
390 F
391 h
392 t
- 393 . y
394 y
395 y
396 H397 ■ fj398- H
399 y
400 y
401 H
402 . H
•• 403 J. 404 j|
405 . Ji• 406 jt
407 Ji
408
409
. 410 jS
411 a412 Ji
413 Js
• 414 a
415 a
416 a
417- .a
• 418 a
419 ai
• 420 Ja
421 J ai
422 Ja
. 423 Ja
424 . Jal425 Jal
• 426 Jai427 Jai
• 428 Jai
429 Jai
w- -iur
317 Ghaziabad LONI (NAGAR PALIKA10
318 Ghaziabad MURADNAGAR MUN BOARD 0319 Ghaziabad RAZAPUR
0- 1 otai
0320 Ghazipur BAKACHAWAR 0321 Ghazipur - GHAZIPUR SADAR
0322 Ghazipur MARDAH
0323 Ghazipur SAIDPUR
0324 Ghazipur BHAWARCOL
0325 Ghazipur BIRNO
'= 0326 Ghazipur DEOKALI
0327 Ghazipur KASIMABAb 0328 Ghazipur. MANIHARI ■ ~ .0329 Ghazipur MOHAMDABAD
0330 Ghazipur REOTIPUR
0331 Ghazipur SADAT
0332 Ghazipur ZAKHANIA
0333 Ghazipur ZAMANIA -.c---. _ . .
0Total 0
334 Gonda BABHANJOT0
335 Gonda BELSAR0
336 Gonda , COLONELGANJ ^0
337 Gonda MAHESHPUR0
338 Gonda HALDHARMAU 0339 Gonda ITIYATHOK 0340 Gonda JHANJHRI
0341 Gonda KATRA BAZAR
0342 Gonda MANKAPUR •
0343 Gonda MUJEHNA
0344 Gonda NAWAB GANJ
0345 Gonda PANDRI KRIPAL
0346 Gonda PARASPUR
0347 Gonda ' RUPAIDEEH
0348 Gonda TARABGANJ
0349 Gonda WAZIRGANJ
0350 Gonda CHAPIA 0
Total0
351 Gorakhpur BAH THAT74959
352- Gorakhpur BRAHMAPUR0 •
•. 353 Gorakhpur CAMPIARGANJ 0354 Gorakhpur CHARGANWA
537994. 355 Gorakhpur FOREST VILUGES
0356 Gorakhpur KHORABAR • .
' ■ ' 0357 Gorakhpur PIPRAICH
0358 Gorakhpur BAANSGAON
0359 Gorakhpur BADHALGANJ
0360 Gorakhpur BELGHAT ■ • 0361 Gorakhpur GAGAHA
0362 Gorakhpur GOLA 0363 Gorakhpur JANGAL KAUDIA
0364 Gorakhpur " KAUDIRAM " 0365 Gorakhpur KHAJNI ,
0366 Gorakhpur PAALI • 0367 Gdrakhpijr PIPRAULI
0368 Gorakhpur SAHJANWA , 0369 Gorakhpur. 3ARDARNAGAR 0370 Gorakhpur JRUWA 0
Total 612953371 ■lamirpur VIAUDHA . 0372 Hamlrpur RATH 0373 Hamirpur 3ARILA
15^lUo; I, .;!
/^J
\ V--^t
374
375
376
377
378
379
381
385
386
387
388
389
390
391
392
- 393
394
395
396
397
398-
399
400
401
402
■ 403
404
405
406
407
408
409
410
411
412
Hamirpur
HamirpurHamitpurHamirpur
HapurHapur
380 .
413
414
415
416
417
418
419
420
421
422
423
HapurHapur
Hapur
383 Harddi
424
425
426
Hardoi
Hardol
Hardoi
Hardoi
427
428
429
Hardoi
Hardoi
Hardoi
Hardoi
Hardoi
Hardoi'
Hardoi
Hardoi
Hardoi
Hardoi
Hardoi
Hardoi
Hardoi
Hardoi
Hardoi
Jalaun
Jaiaun
Jaiaun
Jalaun
Jaiaun
Jalaun
Jalaun
Jalaun
JaunpurJaunpurJaiinpurJaunpurJaunpurJaunpur
Jaunpur
Jaunpur
JaunpurJaunpur
JaunpUr
JaunpurJaunpur
Jaunpur
JaunpurJaunpur
JaunpurJaunpur
Jaunpur
GOHAND
KURARA
MUSKARA
SUMERPUR
Totaf
DHAUUNA
GARH MUKTESWAR
HAPUR
HAPUR MUN. BOARDPILKHUWA MUN BOARD
Total
AHIRORI
BEHANDAR
BHARAWAN
KOTHAWAN
SANDILA
SHAHABAD MUN BOARDTONDARPUR
BABAN
BHARKHANI
BILGRAM
HARIYAWAN
0
HARPALPUR
KAGHOUNA
MADHOGANJ
MALLAWA
PIHANl
SANDI
SHAHABAD
SURSA
TANDIYAWA
Total
JALAUN MUN BOARDKADAURA
KONCH
KONCH MUN BOARD
. 0
634338
MAHEVA
DAKOR
NADIGAWN
RAMPURA
Total
BADLA PUR
DHARMAPUR
KARANJAKALA
MACHLISHAHAR
RAM PUR
SUJAN GUNJ
BUKSHA
BURSATHI
DOBHI
JALALPUR
KERAKAT
KHUTHAN
MADIYAHUN
MAHARAJ GUNJ
MUFTI GUNJ
MUGRA BADSHAH PURRAM NAGAR
SHAH GUNJ
SUITHA KAU
Total
634338.00
0• 35655
210504
194021
10004
10586
5
_o_00
460770
430 Jhansi BABINA 0431 Jhansi BANGRA 0432 Jhansi BARAGAON 0433 Jhansi FORESTVILLAGES ' .0434 Jhansi MAURANIPUR 0435 Jhansi BAMORE 0436 Jhansi CHIRGAON 0437 Jhansi GURSARAIN 0438 Jhansi MOTH 0
lotal 0439 AMROHA AMROHA
0440 AMROHA AMROHA MUN BOARD•
0441 AMROHA DHANORA' 0442 AMROHA GAJRAUU • 0443 AMROHA GANGESHWARI 0444 AMROHA HASANPUR 0445 AMROHA' HASANPUR MUN BOARD 0446 AMROHA JOYA
0Total 0
447 Kannaui . OHHIBKAMAU MUN BOARD 0448 Kannauj JALALABAD 0449 Kannaui KANNAUJ . 0
■450 Kannauj KANNAUJ MUN BOARD 0451 Kannaui , TALAGRAM - 0
Total 0452 IKanpurDehat . lAMARAUDHA0
Total 0"453 Kasgani AMAPUR 0454 Kaspanj GANJ DUNDWARA 0455 Kasganj KASGANJ 0456 Kasganj KASGANJ MUN BOARD 0457 Kasgani SAHAVAR 0458 ■ Kasganj SORON 0459 Kasganj PATiYALI 0460 Kasganj . SIDHPURA 0
Total 0461 Kaushambi KADA 0462 Kaushambi KUSHAMBl 0483 Kaushambi MANJHANPUR 0464 Kaushambi MURATGANJ 0465 Kaushambi SIRATU 0
. 466 • Kaushambi CHAYAL 0467 Kaushambi NEWADA 0468 ; Kaushambi SARSAWAN 0
Total 0469 Kushi Naqar DUDHl . • • 0470 Kushi Nagar KHADDA 0471 Kushi Naqar - MOTICHAK 0472 Kushi Naqar NAURANGIYA 0473 Kushi Naqar RAMKOU 0474 Kushi Naqar SEORAHI 0475 Kushi Nagar ^ISHUNPURA • ' 0476 Kushi Naqar FA21L NAGAR 0477 • Kushi Nagar HATA 0478 Kushi Nagar KAPTANGANJ 0479 Kushi Nagar KASIA 0480 Kushi Nagar PADARAUNA 0
■ 481 Kushi Naqar SUKRAULI 0482 Kushi Naqar TAMKUHl 0
Total ^ 0483 ILakhimpur Khiri IBANKEGANJ 0
5 ,.-:Cr •V il
484 Lakhimpur Khiri BIJUA 0485 Lakhimgur Khiri DHAURAHARA 0486 Lakhimpur Khiri FOREST ViLUGES 0487 Lakhimpur Khiri iSA NAGAR
0488 Lakhimpur Khiri KUMBHI-GOLA 0
•• 489 - Lakhimpur Khiri LAKHIMPUR0
490 Lakhimpur Khiri NAKAHA 0• 491 Lakhimpur Khiri NiGHASAN • 0
492 ■ Lakhimpur Khiri PHOOL BEHAR0
493 Lakhimpur Khiri RAMiYA BEHAR0
. 494 Lakhimpur Khiri BEHJAM. 0
495 Lakhimpur Khiri MiTAULi . 0496 Lakhimpur Khiri MOHAMMADI - 0
. 497 Lakhimpur Khiri PALIYA0
498 . Lakhimpur Khiri PASGAWAN 0rotai 0
499 Laiitpur BAR 0500 Lalitpur BIRDHA
0501 Laiitpur JAKHORA 0502 Lalitpur MADAWRA 0503' Lali^ur TALBEHAT
0504 Lalitpur MAHRONI
• 0Total
0505 ■ Lucknow KAKORi
0506 Lucknow MAAL
■ 0. .507 Lucknow MALiHABAD . . 0508 Lucknow BAKSHi KATALAB 0509 Lucknow CHINHAT
0510. Lucknow GOSHAi GANJ
0511 Lucknow MOHAN LAL GANJ
0512 Lucknow SAROJNI NAGAR
0Total
0513 HATHRAS HASAYAN , • .
0514 HATHRAS HATHRAS 0515 HATHRAS N.P. SIKANDRARAO
0. 516 HATHRAS ■ SAHPAU
0•517 HATHRAS mursan 0518 HATHRAS SADABAD
0Total
0519 Maharaiganj BKIJMAN GANJ
0520 Maharajqanj DHANI
0521 - Maharaiganj FORESTViLLAGES • 0522 Maharajqanj GHUGHLi 0523 Maharajqanj LAKSHMiPUR 0524 Maharajqanj . SADAR
0525 Maharajqanj MiTHOURA 0526 Maharajqanj NICHLOUL 0527 Maharajqanj NOUTANWA 0
. 528 Maharajqanj PANIYARA 0529 • Maharajqanj PARTAWAL • 0530 Maharajqanj PHARENDA 0531 Maharajqanj SiSWA • • ' . "0
Total • • 0532 Mahoba CHARKHARI ,0533 Mahoba JAiTPUR 0534 Mahoba KABRAi 0535 Mahoba PANWARI 0
Total 0536 Mainpuri SHiROR 0537 Mainpuri <ARHAL 0538 Mainpuri 3ULTANGANJ • 0
5■
// r
" O/ '>\3\:i ' •. I'j' ■ ^^••^V• ! * ll
539
640
541
542
643
■544545546
MalhuraMathuraMathuraMalhuraMathuraMathuraMathuraMathura
TotalCHAUMUHANCHHATANANDGAONNOHJHEELBALDEOFARAHGOVERDHANMANX
Malhura MATHURA548 Mathura RAYA
Total549 Mau KOPAGANG550 Mau M0HAMMADA8AD651 Mau RATANPURA552 Mau BARHRAOU553 Mau' RANIPUR
• 0Tota
554 Meerut KHARKHODA555 Meerut MAWANA MUN BOARD556 Meerut MEERUT MUN BOARD557 Meerut PARIKSHITGARH558 Meerut SARURPUR
Total559 Mirzapur HALIA560 Mirzapur LALGANG561 Mirzapur MERIHAN562 Mirzapur NAGAR563 Mirzapur PAHARI564 Mirzapur CHHANBAY 5336200565 Mirzapur JAMAL PUR
5336200566 Mirzapur KONE .5336200567 Mirzapur MAJHAWA 5336200568 Mirzapur RAJGARH5336200
Total26681000569 Moradabad BHAGATPUR TANDA
570 Moradabad BILARl571 Moradabad CHAJLET572 Moradabad DILARI573 Moradabad DINGARPUR574 Moradabad MORADABAD575 Moradabad MORADABAD MUN BOARD 199790.44576 Moradabad MUNDAPANDAY •
-577 Moradabad THAKUR DUWARATotal 199790.44578 Muzaffar Nagar BUDHANA
579 Muzaffar Nagar CHARTHAWAL580 Muzaffar Nagar JANSATH581 Muzaffar Nagar KHATAULI MUN BOARD582 Muzaffar Nagar MORNA583 Muzaffar Nagar MUZAFFAR NAGAR MUN BD584 Muzaffar Nagar PURKAJI
12875585 Muzaffar Nagar SHAHPURTotal
12875586 Pilibht AMARIA587 Pilibhit BISALPUR588 Pilibhit BISALPUR MUN BOARD589 Pilibhit MARORI590 Plibhit PILIBHIT MUN BOARD591 Pilibhit PURANPUR592 Pilibhit BARKHERA cc
ISC .-s- V
593
594
Pilibhil
Pilibhit
595
596
597
598
599
PratapgarhPfatapgarhPratapgarh
Pratapgarh
600
601
602
603
604
605
•606
607
608
609
Pratapgarh
PratapgarhPratapgarhPratapgarh
Pratapgarh
Pratapgarh
PratapgarhPratapgarhPratapgarh
Pratapgarh
Pratapgarh
610
611
612
613
614
615
Rai BareillyRai Bareillv
Rai Bareilly
Rai BareillyRai Bareillv
616
617
618-
619
620
621
622
623
624
625
Rai Bareillv
Rai Bareiliv
Rai BareillvRai BareillvRai BareillvRai Bareillv
Rai Bareilly
Rai BareillyRai Bareillv
Rai Bareillv
Rai Bareillv
626
627
628
629
630
631
632
RampurRampurRampurRampurRampurRampur
BILSANDA
LALORIKHERATotal
BIHAR
KAIjAKANKERMANGRAURA
Rampur
633
634
635
636
637
638
639
640
641
Saharanpur
Saharar^purSaharanpurSaharanpurSaharanpurSaharanpurSaharanpurSaharanpurSaharanpur
642
,643
644
645
646
647
648
Sant Kabir Nagar
rampur-sangramgarhSANGIPUR ~
aaspur-deqsara
BABAGANJ
GAURA
KUNDA.
_0_00
■ 0
0
ULGANJ
LAXMANPUR
MANDHATAPATTI
SADWA-CHANDRIKA
SHIVGARHTotal
CHHATOHOEEH
SALON
RCHANIYA
AMAWAN
BACHHRAWAN
DALMAU
HARCHANDPURJA6ATPURKHIRON
MAHRAJGANJRAHI
SATAON
SHIVGARH
UNCHAHARDEENSHAHGAURA
Total • ~
BILASPUR
CHAMRAUVAMlUK
RAMPUR MUN BOARDSAID NAGARSHAHBAD
SUAR
Total
DEOBAND MUN BOARD
FOREST VILLAGES
10000
10000
20000
25000
00
25000
. 25000
75000
GANGOH
GANGOH MUN BOARDMUJAFFARABADNAKUR
PUNWARKA
SADHOULI KADIM
SAHARANPUR MUN BOARD
Sant Kabir Nagar' Total
Sant Kabir Nagar
Sant Kabir NagarSant Kabir NagarSant Kabir NagarSant Kabir Naoar
BAGHAULl
HASERBAJAR
•2559
0
2559
KHALILABAD
MEHNDAVAL
SEMARINYAVA
SATHA
NATHNAGAR
in ,X'o\
•649
650
651
652
Samali
Samali
Samali
Samali
Total
KAIRANA MUN BQARH
KANDHLA
OON
BANAT (SHAMLI MUN B0ARD1T
653
654
655
656
^57
ShahjahanpurShahjahanpurShahjahanpurShahjahanpur
ShahjahanpurSh
otal
DADRAUL.
JAITIPUR
JAUUBAD
KALAN
KHUTAR
659
660
661
662.
663
664..
665
666
667
668
ahjahanpurShahjahanpurShahjahanpurShahjahanpurShahjahanpurShahjahanpurShahjahanpur
ShahjahanpurShahjahanpur
Shahjahanpur
Shahjahanpur
MIRJAPUR
NIGOHI
SHAJAHANPUR MUN BOARDSINDHAULI
TILHAR MUN BOARD
BANDA ^ ^
030368
30368
,0
• 210985
0
BHAWALKHERA
KANTH
KATRA KHUDAGANJ
PUWAYA ~
TILHAR
669
670
671
672
673
674
675
676
677
678
679
680,
Siddharth NagarTotal
Siddharth NagarSiddharth Nagar
Siddharth NagarSiddharth Nagar
Siddharth NagarSiddharth NagarSiddharth NagarSiddharth Nagar
Siddharth Nagar
Siddharth Nagar
681
Siddharth Nagar
BANS!
BARHANI
BHANVAPURBIRDPUR
DUMARiYAGANJITAVA
JOGIYA
210985
00
9098
KHESARAHAKHUNIYANV
MITHAVAL
NAUGARH
SOHARATGARHSiddharth Nagar luSAKABAZAR
682
683
684
685
686
TotalSitapurSitapurSitapurSitapur
687-
688
689
690
691
692
693
694'
695 •
696
SitapurSitapur.SitapurSitapurSitapurSitapurSitapurSitapur
Sitapur
Sitapur 'Sitapur
BEHTA
BISWAN
LAHARPUR MUN BOARDLAHERPUR
MAHMOODABAD
MISRIKH
PARSENDI
RAMPURMATHURAREUSA
SAKARAN
SIDHAULI
ALIYA
GONDLAMAU
HARGAON
KASMANDA
9098
752963
305326
88201
0
32775
e}..63
697 Silapur KHAIRABAD698 Sitapur machharehta699 Sitapur MAHOLI700 Sitapur PAHALA701 Sitapur PISAWAN
• 0Total702 Sonbhadfa 1179265BABHNI703 Sonbhadra 4054800CHATRA704 Sonbtiadra
SonbhadraCHOPAN
DUDHI705 4029494706 Sonbhadra 0
4042629
4042763
FOREST VILLAGESGHORAWAL
707 Sonbhadra708 Sonbhadra MYOURPUR709 Sonbhadra NAGWA
Ikobertsgai^• '1Q Sonbhadra 4029764
0Total711 Srawasti 20199450GILAULA712 Srawasti hariharpur rani713 Srawasti IKAUNA714 I ■,Srawasti 10000JAMUNHA715 Srawasti SIRSIYA
Total716 10000Sultanpur BALDIRAI717 Sultanpur 505000dubeypur718 Sultanpur JAISINGHPUR719 Sultanpur 1491000KURWAR-720 Sultanpur 1519900AKHANDNAGAR721 Sultanpur BHADAIYAN722 Sultanpur DHANPATGANJ723 Sultanpur 62665DOSTPUR724 Sultanpur KADIPUR725 Sultanpur KUREBHAR726 Sultanpur LAMBHUA727 Sultanpur ' PRATAP PUR KAMAICHA
Total728 Unnao 3578565AURAS729 Unnao BAGARMAU730 Unnao HILOULI731 Unnao ASHOHA732 Unnao BICHHIYA733 Unnao FATEHPUR 84734 Unnao GANGMURADABAD ■735 Unnao
Unnao.HASANGANJ
736 MIYAGANJ737 Unnao NAVABGANJ738 Unnao PURWA739 Unnao SAFIPUR740 Unnao SIKANDERPUR SAROSI
Total741 Varanasi ARAJILINES742 -407325.10Varanasi CHIRAIGAGN743 Varanasi SEWAPURI744 Varanasi VARANASI.MUN CORP745 Varanasi CHOLAPUR746 Varanasi PINDRA \ A ,9^
nTotal
\\ -407325.10Grand Tctal(Rs) ll^/ ^ 098,008.94'W"7^
15^
/
KASTURBA GANDHI AWASIYA BALIKA VIDYAUYA PROJECTIKGBV)U.P.EducationForAll Project BoardVidya Bhawan, Nishatganj,Lucl(now-Uttar Pradesh
Details of Money/Fund in Transitas on 31st March 2017. Annexure-C3
51 No District
MaharajganjMaharajganiMaharajganjMaharajganiMaharajganjMaharajgani
10
J.P.NagarJ.P.Nagar
Saharanpur
11
12
13
14
15
16
17
18
19
20
21
•22
23
Saharanpur
Saharanpur
Saharanpur
Hardoi
Hardol
Hardoi-
Hardol
Hathras
Hathras
Hathras
Hathras
Hathras
Hathras
Hapur
24
25
26
Hapur
Hapur
Hapur
27(Hapur
Dhani
Name of KGBV
Ghugll
Mithoura
Nichloul
PaniyaraPartawal
Hasanpur Gramin
HasanpurGramin
Muzaffarabad
Muzaffarabad
Devband Nagar
Devband Naear-
KGBV-Bharkhani
KGBV-Shahabad
KGBV-Sandila
KGBV-Sandi
KGBV-Mursan
KGBV-Hathrash
KGBV-Sikandara
KGBV-Saifau
KGBV-Sadabad
KGBV'Hasayan
KGBV-Dhaulana
KGBV-Garh Mukteshwar
KGBV-Hapur
KGBV-Hapur Nagar
|KGBV-Pilkhua MB
Total(Rs)
Date
31/03/201331/03/2013-31/03/201331/03^01331/03/201331/03/2013"
06.11.2012
21.02.2013
27.06.2012
21.02.2013
27.06.2012
30.03.2013
30.03.2013
30.03;2013
30.03.2013
30.03.2013
31.01.2013
31.01.2013
31.01.2013
31.01.2013
-31.01.2013
31.01.2013
31.03.2017
"31.03.2017
31.03.2017
31.03.2017
31.03.2017
Amount(Rs)
85
22
800
19
.941
402
Remarks
105800
-2444
19700
•430
2400
out of Rs 468800/- Rs 363000/-received atKGBV
Refund not recorded at KGBVFund not received at KGBV
-41
1371
1822
Refund not recorded at KGBV
Fund not received at KGRv
Refund nofrecorded at KGBV.
1099
3196
-46022
-18160
-12548
•1630
-26064
-27473
502400
701800
5HD Transfer on dated-31.03.2017 but
KGBV not received as on 31.03.2017SPO Transfer on dated-31.03.2017 butKGBV not received as on 31.03.2017
364200
579800
616800
SPO Transfer on dated-31.03.2017 butKGBV not received as on 31.03.2017SPO Transfer on dated-31.03.2017, butKGBV not received as on 31.03.2017
2767845.00
SPO Transfer on dated-31.03.2017 butKGBV not received as on 31.03.2017
(Finan, troller) (A.P.D)
^ A
(state ProjeiftDirector)
D.S.SHUKLA&CO.CHARTERED ACCOUNTANTS
Lucknow
GoraWipur
kasturra ganhhi awastva BAT.TTCA VIDYAI.AVA
IMPLEMRNTKnRYTHKTTPFniTrATroNAT.FnP amLUCKNOW
SCHEDUr.F-n
(Significant Accounting Policies and Notes on Accounts forming part of the project-Financial Statements for the year ended SI®* March 2017)
1. Significant Accounting Policies
a) Bass ofAccounting
For. implemenMon of the project,' SPO has received grants from Government of India and
ft aa ^here after the state government disburses the grants to thesociety after adding iK portion of the grant Ih case of provisions in the State Budget, the money isdrawn by the DDO of the project by submitting the bills to the Treasury. The amounts drawn fromfte Treasury are also deposited in the bank account of SPO for expenditure at their lave! orfransferred to the KGBys for.uhlization of funds on approved scheme and for mdking disbursementto Others units for implementation of the Project tasks.
Since the basic objective of the projectis to meet out social responsibility of the governmentin
Constitution of India, as such, no profit and loss account is prepared for the project Since the.. implementation of the project is carried out under the control of State Government through SPO
ws'temirr' • 7 ' I'' government spirit of government accounting. system and financial control affects its overall accounts functioning to some extent .in view ofabove, though the accounts are prepared on the basis of double enfry system, commercialaccounting procedure have not been strictly adhered.
The project accounts have been prepared on historical cost convention following cash^stem of accounting as against the Mercantile System of Accounting as per the Manual onFinanoal Management and Procurement issued by Department of Elementary Education ■and Literacy Ministry of Human Resource Development GovL'of India 2010 . Income/Grantsare ̂ ™™tedfor when they are actually received and expenses are recognized as and when theyare actually paid/incused. ■ ■
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony, AliganJ^Uckhow"226024'<^-/Phone & Fax: 0522-4101734-. Email: dsshuklacagyahoo.cdjrf '''''
(SI
D.S.SHUKLA & CO.CHARTERED ACCOUNTANTS
Lucknow
Gorakhpur
m
b) FIXED ASSETS - •; ! 'Fixed assets purchased are stated at their cost of acquisition and form part of the Assets as shownin Balance Sheet.
c) SCHOOL BUILDINGS
Payments made to construction agencies for the construction of School buildings are capitalized atthe time of payments. Physical progress and Statement of'Expenditures (SOE] are being obtained
. from construction agencies.
d) DEPRECIATION
No depreciation Is charged on fixed assets. ' ' '
e) INTEREST EARNED ON BANK ACCOUNTS
Interest barned on.balances in bank accounts is treated as income and utilized for the purposeof the project.
f) MISCELLANEOUS INCOME
Miscellaneous income shown in the Income and .Expenditure Account includes someamount of tender Fees, Security amount, cheque returned etc.
2. NOTES ON ACCOUNTS
1. The Kasturba Gandhi Awasiya Balika Vidyalaya (KGBVs3 is being implemented in the Stateof Uttar Pradesh by the U.P.EDUCATION FOR ALL PROJECT BOARD under SSA, which is aSociety, Registered under the Societies Registration Act,1860.
,2. The Non-recurring expenditure like construction of Building, Boundary wall. Boring HandPump, Power Installation and fittings etc. have been met by respective District ProjectOffices and recurring expenditure on 33 KGBVs'are incurred under the over all supervisionand control of Mahila Samakhya U.P. (A Government NGO).
3. The total funds received for KGBVs project during the year amounting toRs.235,96,65,210.00 has been met by Government of India and Government of U.P in theratio of 60:40 respectively.
trollerFinan
Date: 26.10.2017
Place: Lucknow
Additional State Project Director
Head Office: GF-2, Ekta Apartment, 125- Chandralok Colony^;Aljga^fKJcl<noy5t:^602Phone & Fax: 0522-4101734, Email: dsshuklaca'^aTOO.coJn7^5p
602
irectoroiec
oO
.v\i
4
y
■Sarve Shtksha Abhiyan (S.SA)^ W-P'Education for All Project Board
VIdya Bhawan, NisHatganJ, Lucknow 'Bank ReconcIllaOcn Statement of KGBV as on 31.03.2017
Bank of Baroda Narhl Lucknow SB 08700100016851
Balance as per Cash Book as 6n 31.03.2017Add; 1-Amount credited fay Bank but nol fay us on dated 26.03.2015■ 2 Excess amount credited by Bank of NEFT charges reversed on dated 30.03.2015
Less: 1 Amount debited by Bank but not by us on dated 25.0i20152 Amount debited by Bank but not by us on dated 13.03.2015
Balance as per Bank Statement as on 31.03.2017
2304500.00
300.00•TOTAL
2192300.00• 37500.00
571213.00
2304800.002876013.00
2229800.00646213.00
646213.00■ 0.00
OO
o
SOS
Sarve Shlksha Abhiyan (S.SA)UP. EducaOon for All Project BoardVIdya Bhawan, Nlshatganj. Lucknow
Bank Reconclllalion Statement of KGBV as on 31.03.2017Canara Bank Lucknow Main SB 0363101027801
Balance as per Cash Book as on 31.03.2017 'Add: 1 RTGS not transfered by Bank to 01 KGBV
2 RTGS return on dated 27.06.2012
Less: 1 Ex«ssRTGS
Balance as per Bank Statement as on 31.03.2017
75000.00
90800.00
TOTAt,
409050.00
12454818.50
165800.00
12620618.50
409050.00
12211568.50.
12211568.50
0.00
LAO
-vvV.0
XO..:— ■ • y/
■VJuCSy"'