D-405, asmne IN [Il O. New Minal Res y CHARTERED ACCOUNTANTS 1K. Road Bhopa-462 023 ema i la tor4u@gmaiLco M 982752 9240, 98871060 INDEPENDENT AUDITORS' REPORT To The Commissioner, Rajya Shiksha Kendra-Madhya Pradesh, BHOPAL Report on the Consolidated Financial Statements Opinion We have audited the annexed Consolidated Balance Sheet of Samagra Shiksha Abhiyan (SSA) Madhya Pradesh, a society registered under M.P. Society Registration Act MADHYA PRADESH, BHOPAL, as on 31.03.2022 and also Consolidated Receipts and Payments account and Consolidated Income & Expenditure account for the year ended on that date annexed thereto, the statement of accounts are audited by independent auditors for all the Schemes of Samagra Shiksha Abhiyan. We have audited State office and 4 District Offices of Samagra Shiksha Abhiyan (Elementary Education, Secondary Education and Teacher Education) and we have relied on the 48 Districts Offices audited statement of accounts of Samagra Shiksha Abhiyan of other auditor. We report that: i. We have obtained all the information and explanation which to the best of our knowledge and belief were necessary for the purpose of our audit. ii. These accounts have been prepared after consolidation of individual audited accounts of each District. These accounts are only consolidated by us and opinions/Comments thereon given by the District auditors have to be seen from the individual Audit Reports. iii. The balances includes under the, loans and advances and current liabilities are subject to confirmation and consequential adjustment, if any arising out of reconciliation. However in the opinion of the management the current assets, loans and advances are of realizable value as stated. iv. In our opinion proper books of accounts have been maintained by the Project Offices so far as appears from our examination of the books. Further to the observations annexed with the reports provided by the respective independent auditors of the schemes, we state that i. The Consolidated Balance Sheet, Consolidated Receipts & Payments, and Consolidated Income & Expenditure Account annexed to the report are in agreement with the books of accounts. ii. In our opinion and to the best of our information and according to the explanation given to us the said Balance Sheet, Income & Expenditure account and Receipts and Payments account gives a true and fair view. a) In case of Consolidated Balance Sheet of the state of affairs as at 31st March 2022. b) In case of the Consolidated Income and Expenditure Account, of the Excess of Expenditure over Income for the year ended as on that date and; c) In case of Consolidated Receipt and Payment Account, of the Receipts and Payments for the year ended 31st March 2022. Basis for Opinion We conducted our audit in accordance with the Financial Management Manual issued by Government of India and Standards on Auditing (SAs) issued by ICAI. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the entity in accordance with the ethical requirements that are relevant to our audit of the Financial Statements and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on the consolidated financial statement. Further we have relied on the statements of accounts of 48 District offices of Samagra Shiksha Abhiyan audited by the other auditor. Management's Responsibility for the Financial Statements Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position and financial performance of the District Unit in accordance with the accounting principles generally accepted in India. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. The management is also responsible for overseeing the financial reporting processes of the entity. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control, relevant to the Samagra Shisksha Abhiyan-Madhya Pradesh, for preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. 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N 4 � ' -`° �;� :.� �.. _ '�t � � � � �` �� � С) w � � ш � � -�_..у_, д� � � о % D ср о W = �, с � Q й � �° � � Z D � .�1` г 7: �. .-.._.._.... О(� ы А,) . �� о Ф` � , " (� � � �j о S?о N � �..�! С О "' .�. С� W b � Vi N о й ° О� N Ci Сп l1 +� О с� � д � D-405, Jasmine New Minal Residency, J-K. Rced, Bhopal-46? 023 ..... ................ .. .. mob. 9827529240, 9887514060 INDEPENDENT AUDIFFORS' REPORT To The State Project Director, Rajya Shiksha Kendra-Madhya Pradesh, BHOPAL Report on the Financial Statements Opinion VVe have audited the annexed 13alance Sheet of "STRENGTI IENING '11ACHING LEARNING AND kFSULIS FOR 5TA-1-S (5FARS)" Project implemented by Rajya Shiksha Kendra, .\ladhya Pradesh, a society registered under NI.P. Society Registration Act MADHYA PRADESK BHOPAL, as on 31,03.2022 and also Receipts and Payments account and Income & 1:xpenditure account for the year ended on that date annexed thereto. We have audited State Project Office (5110)'I'hese financial statements are the responsibility, of the management. Our responsibility is to express an opinion on the Financial Statement t-*sed on our audit. We report that: i. We have obtained all the information and explanation which to the best of our knowledge and belief were necessary for the purpose of our audit. ii, Fhe balances includes under the, loans and advances and current liabilities are subject to confirmation and consequential adjustment, if any arising out of reconciliation. I lowever in the opinion of the management the current assets, loans and advances are of reali7able value as stated. iii. In our opinion proper books of accounts have been maintained by the Project Offices so farasappears from our examination of the books. Subject to significant policies and notes onaccounts, we state that i tho Balance Sheet, Receipts & Payments, and Income & Expenditure Account annexed to the report are in agreement Aith the Ix)oks of accounts. ii, In our opinion and to the best of our information and according to the explanati'n given to us the said Balance Sheet, Income & Expenditure account and Receipts and Payments account gives a true and fair view. a) In case of Balance Sheet of the state of affairs as at 31st March 2021 b) In case of the Income and Expenditure Account, of the Excess of Expenditure over Income for the year ended as on that date and; c) In case of Receipt and Payment Account, of the Receipts and Payments for the year ended 31st March 2022. Basis for Opinion We conducted our audit in accordance with the Financial Management Manual issued by Government of India and Standards on Auditing (SAs) issued by [CA. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the entity in accordance with the ethical requirements that are relevant to our audit of the Financial Statements and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on the consolidated financial statement, Management's Responsibility for the Financial Statements Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position and financial performance of the District Unit in accordance with the accounting principles generally accepted in India. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error, The management is also responsible for overseeing the financial reporting processes of the entity Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India, Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements, The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Sarva Shisksha Abhiyan-Madhya Pradesh pr; noti< n and fair ,s nition mf the financial stt'n in) ord,Lr to d l'n iudit p< u ' that dnt *I pr pnat in the <1ruInStanC' An audit aLso injludes tlVtIing th i iten it d< -г _. .� ., � у л�' т с -' ' tЭ У n � _ у � Г1 Г) �7 :- �� О`� Ч�� tv ,� � 6 а х г �, � '? <' � ° _ - � � °' � а �` I ° ; � 3* � � . J ? 7 П �`� с'� а�g• 3 ц, � у �, rr '�, !"г7 '� � . � г?i Ф �а .�.., � � � � �Я м � � W R б1 3 к � ,�. г`э� . t, � �� э `а '� � [� � � �-Э � � , � т+ .� ^' s � С "3 s ° л �х � v � � Z r .- '� ' с � л � ., , � � �.. r . 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'US FUND ACCOUNT ng Balance Grant Received from Go 374,145,000.00 -d Grant Received from GOMP 249,429,999.00 Less: Excess of Expenditure over Income 7,372,935.00 Closing Balance 616,202,06400 Schedule - B FIXED ASSETS Opening Balance Add: Addition during the year Less: Transferred during the year Closing Balance WORK IN PROGRESS Schedule - C PARTICULARS TOTAL Advance to MP Police Awas Vikas Nigam Opening Balance Add: Addition during the year 6,421,000.00 Less: Transferred during the year Closing Balance 6,421,00000 Advance to PIU, Bhopal Opening Balance Add: Addition during the year 60,000,000.00 Less: Transferred during the year Closing Balance 60,000,000.00 Grand Total 66,421,000.00 .eD - TCULARSIOA IOFAL Advance to MP Text Book Corporation Opening Balance Add: Fund Allotment 7,000,000.00 Less: Expenses during the year Closing Balance 7,0001000,W Advance k NCY1 Opening Baiance Add Furd A"foirrit 39,821,250.00 Less EApenses lunng the year ng Baiance 3 uIal 46,821,250.00 CASH AND BANK BALANCES Schedule - E PARTICULARS Cash in hand Balance in Bank 502,959,814M Closing Balance 502,959,81