Directorate of Heal,h Services Madlya Pradesh State Health Society ('T'B) 61thFloor Satpura Bhawan iBhopal, Tele. No.- 0755.-252_7161, E-mail: STOMP*,rnte.r S rtcp.org No./ 8/TB/Acct./15/ 73b BhoapI Date/f/1 /2015 To, Dr. V.S. Salhotra Addl. Director General (TB) Government of India, Ministry of Health & Family Welfare, Nirman Bhawan NEW DELHI -110054 Sub Audit leport of State Iealth Society (TB) (Consolidated Utilization Certificate) for the Financial Year 20114-15. f lease find Enclosed herewith the AuditRe for the Financial Year 2014-15 of State Health Society (TB), Bhopal Madhya Pradesh iij One Copies, Duly signed by Mission Director, Director Finance (NRHM), Director (TB) & State Programme Officer. State Progra me Officer State Health Society (TB) 4, Bhopal, M%,,adhya Pradesh 5!/R ihopal Date /11/2015 Copy:- Director (Finance) NHM, M.P. Bhopal. State Programme Officer State Health Society (TB) Bhopal. Madhya Pradesh Unendra Tiwari-94250281 I59/LcIter-i.doc STATE HEALTH SOCIETY, T.B., STATE (H.O.), BHOPAL CONSOLIDATED AUDIT REPORT (FOR THE PERIOD APRIL 1, 2014 TO MARCH 31, 2015) Auditors: S. Ramanand Aiyar & Co. CHARTERED ACCOUNTANTS S-I 13- 114, 2"" Floor, Yeshwant Plaza, Opp Railway Station, Indore - 452 001 Telephones: (91) (731) 4045043, Website: www.sraco.in. E-mail: amitsinghvi@sraco.in 4I S. Ramanand Aiyar & Co. CHARTERED ACCOUNTANTS S-113-114, 2nd Floor, Yeshwant Plaza, Opp Railway Station, Indore - 452 001 Telephones: (91) (731) 4045043, Website: www.sraco.in, E-mail: amitsinghvi@sraco To, The Chairman State Health Society (TB) Madhya Pradesh Introduction : We have audited the accompanying financial statements of State Health Society (T.B.) Consolidated Bhopal (M.P.) implementing the Tuberculosis Control Programme Financed under world Bank Credit/Loan no.4228, as on 31st March 2015. Our responsibility is to express our opinion on the financial statements prepared by the management and for which they are responsible. Scope: We conducted our audit in accordance with standard on auditing issued by the Institute of Chartered Accountnts of India. Those Standards required that we plan and perform the audit to obtaining reasonable assurance about whether the financial statements are free of material misstatements. An audit includes examining on test basis, evidence supporting the amounts disclosures in the financial statements. An audit also includes assessing the accounting principle used and significant made by the management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. We report that 1. We have obtained all the information & explanations which to the best of our knowledge and belief were necessary for the purpose of our audit. 2. In our opinion proper books of accounts have been kept by Society, So for as appears from our examination of these books. 3. The Statements of accounts dealt with this report are in agreement with the books of accounts. 4. In respect of Statements of Expenditure adequate supporting documentation has been mnaintained to support claims to the World Bank for reimbursement of expenditures incurred and these expenditures are eligible for financing under the respective credit agreement. . In our opinion and to the best of our information and according to the explanation given to us the said accounts read together with the significant accounting policies and notes thereon, gives the information in the manner so required and give a true and fair view:- o in case of Balance Sheet of the state of affairs of the Society as at 31.03.15. o In case of Income & Expenditure account on deficit or surplus for the year ended on that date. o In case of receipts & payments account of the receipts and payments during the year ended on that date. o Procurement of goods and services has been carried out as per the procurement manual issued by Central T.B. Division GOL o The expenditure so claimed is eligible for financing under the respective credit agreement. For S Ramanand Aiyer & Co. CA Amit Singhvi Partner Place Bhopal Date October 20, 2015 S. Rarnanand Aiyar & Co. CHARTERED ACCOUNTANTS S-113-114, 2nd Floor, Yeshwant Plaza, Opp Railway Station, Indore - 452 001 Telephones: (91) (731) 4045043, Website: www.sraco.in, E-mail: amitsinghvi@sraco To, The Chairman State Health Society (TB) Madhya Pradesh Dear Sir, Sub:- Management Report of Audit of Various District Societies. Project at Glance:- State/District health Societies T.B are constituted for control of TB diseases and to make aware people about the same. Government of India sanction grant of Rs. 13,75,00,000.00 Lacs in 2014-15 out of which Rs. 28,73,86,201.00 is utilized by SHS(TB). Compliance of Financial Guidelines:- The State & District health societies have mostly complied all the rules and regulation of the State/Districts societies and within the framework of the GOI guidelines. The expenditures are incurred for the programme activities and are in accordance with the specified financial norms. Statement of Expenditure (SOE):- A quarterly statement of expenditure is prepared at State Health Society (T.B.) incorporating the monthly expenditure details received from all District Health Society (T.B.). The quarterly claim for the reimbursement of expenses is being raised by the society under the categories specified in project appraisal document. A copy of reconciliation is enclosed. Internal Control System:- We reviewed the internal control system at State Health Society. Most of the procurements are made by adopting procurement norms prescribed by World Bank. Monthly audit system has been implemented in all district societies but extensive verification is found in the audit reports. Assets & Cash Management:-The assets acquired by the state and District Societies are accounted for on cost price and no description has been charged on it. The physical verification of fixed assets has been carried out at regular intervals by the District Health Societies (RNTCP). Observations:- No critical observation. For S Ra n Aiy CA Amit Singhvi Partner Place : Bhopal Date : October 20, 2015 STATE HEALTH SOCIETY TUBERCULOSIS (M.P.) FINANCIAL YEAR 2014-15 Schedule forming parts of accounts Accounting Policies Basis of Accounting * The Financial Statement have been prepared under historical cost convention, in accordance with generally accepted accounting principles under the double entry accounting system. * Unless otherwise stated here under, the financial accounts are drawn up on cash basis. Treatment of grant-in-aid from Central/State * Grant in aid has been taken into account of actual receipts from Government of India/MP. Treatment of Advances * Advances are defined as money given in advances, which are to be adjusted against goods/service to be received in future. An Advance payment shall continue to be treated as an advance until its final adjustment. * Funds deposited with PWD/contractor is treated as advance at the time of release. On Receipt of Certificate of stage of completion, * It is booked as expenses to the extent it is certified by PWD or other agency and as per terms of Contract. Treatment of Purchase Material (eg. IEC Material, Stationery, Medicines etc.) The materials purchased are account for when the payment is made. * Material supplied by CTD or other donor agencies free of cost are not taken into the account in the financial books of accounts and only recorded in the relevant stock registers. Treatment of Fixed Assets & Depreciation * Fixed assets acquired under the project are stated at cost of acquisition inclusive of all direct cost (i.e. purchase price, transportation expenditure, installation charges and other expenses incurred for bringing the fixed assets in working condition), prior to their frist use. * No Depreciatron Shall charged on fixed assets in the project financial statement. Treatment of interest earned in Bank Account * Interest earned on the fund kept in saving bank account maintained by the society. * Is accounted as receipt and treated like grant in aid to be utilized for the same purpose for which grant was received and subject to approval. Revised National Tuberculosis Control Programme- [RNTCP] STATE HEALTH SOCIETY (TUBERCULOSIS)/DISTRICT HEALTH SOCIETIES (TUBERCULOSIS), MADHYA PRADESH CONSOLIDATED UTILIZATION CERTIFICATE FOR THE YEAR ENDING 31st MARCH 2015 Certified that out of Rs. 13,75,00,000.00 of grant-in-aid sanctioned and received, during the period 01st Apri 2014 to 31st March 2015 in favour of State Health Society (TUB ERCULOSIS) Bhopal, M.P. Und s T e the Ministry of Health & Family Welfare sanctions no. given here under, Rs. 4,95,18,678.03 on account of unspent balance of the previous year and an amount of Rs. 19,18,84,024.64 on account of Miscellaneous Receipt (including interest received on bank account of Rs. 58,99,827.00, Loan From NRHM (State) Rs.18,42,19,295.00, Loan From RCH Morena Rs.500000.00 and Shivpuri Rs.480000.00 and Rs.115000.00 of EM/SD), totaling to Rs. 37,89,02,702,767 out of an amnount of Rs. 63218646,shown as Difference in Openi ig Balance and Difference due to Non Reconciliation of funid Disbursed and amount of Rs. 28,73,86,201.00 has been utilized by the state TB society and the district health societies (TB) of Madhya !radesh for the purpose of various activities approved by the govt. of India for implementation through the STCS and DTCSs anid for which it was sanctioned (Rs. 28,72,36,700.00 As Revenue Expenditure and Rs. 1,49,50 1.00 Capital Expenditure), opening balanice difference id Rs. 6,32,185.06 and that the balance of Rs. 8,98,79,316.61 remaining unutilized ( after payment/refutid of advatic*e /EMD etc. amounting to Rs. 12,000/- 'and Advance Rs. 13000/-, Rs. 980000, loan refund) at the end of the year will be utilized and adjusted towards the grants-in-aid payable during the next year 2015-16. Sanction Letter No. Amount Rs. Opening Balance (as per audited Receipts & Payment 4,95,18,678.03 1. Account 2014-15) 2. Grant-in Aid RNTCP /IFD /GIA/NR/PL/2014-15/88 Dt-26 August- 14 - A 5,50,00,000.00 RNTCP/IFD/GIA/NR/PL/2014-15/89 Dt-26 August-1 4 - B 1,42,00,000.00 RNT'CP/IFD/GIA/NR/PL/2014-15/90 Dt-26 August- 14 - C 99,08,000.00 RNTCP/IFD/GIA/NR/PL/2014-15/221 Dt-13 March 15 - D 3,51,78,000.00 RNTCP/IFD/GIA/NR/PL/2014-15/222 Dt-1-3 March 15- E 1,20,00,000.00 RNTCP/IFD/GIA/NR/PL/2014-15/223 Dt-13 March 15- F11 1,20,00,000.00 Received through State Treasury Route during the year 2014-15137,00.0 4. Other Receipts (interest on Saving Bank Deposit, Loan & Other6,2.6 Income &, EMD) Loan fromn NRHM IR 0250 Toal378,272-6 5. Utilized during the year287,6010 6 Reund ILoan, E MD And Advance 12000+1300+980000 Advanc13,75,00,000.00 7 . O enin B al nce Diff ren184 ,2 12 5.00 z en 8,98,79,316.61 1. Certified that the condition on which the grant in aid was sanctioned has been duly fulfilled and that I have exercised the following checks to see that the money was actually utilized for which it was sanctioned. 2. All the expenditure incurred are in accordance with the rules and regulations of the STCS/DTCS and within the framework of the GOI guidelines for STCS/DTCS. 3. The expenditure incurred is related to approve programme activities. z]. The expenditure incurred with proper resolution of the STCS/DTCS. 5. The expenditure on purchase of fixed assets or consumable goods has been verified from the relevant stock register. 6. No amount of the grant in aid or any receipt of the funds from the other source is deposited for gains or to generate income by way of interest other bank interest. 7. Financial grants are released to the office bearers of NGOs after their proper scrutiny -and verification. ST6AM MWM%0 Offr Secretary For S Ramanand Aiyer & Co. Chartered Accont nts" 2\ CA Amit Singhvi nee) . Partner n uvBoVo tr atrPrades6 $. NTCP (T6) .i. , Date: - October 20, 2015 Blqpal (Mj,P).):.) Bl IV 4' adIya Pradesh ｀一平一！! ，·！一！．斤 긺（-[,!