Directorate of Medical, Health & Family Welfare, Rajasthan Revised National TB Control Program No. RNTCP/2015/ Dated:. Dr. Sunil D. Khaparde, Deputy Director General V Head, Central TB Division, Project Director RNTCP, Dte.GIS / MOHFW,Govt. Of India Tel. 91-1 1- 23062980 Sub:-Submission of Utilization Certificate & Audit Report for the year 2014-15. Sir, Please fine enclosed herewith the Utilization certificate & Audit Report of all the 33 district Programm Committee (TB), District Health Societies and State Programme Committee (TB), State Health Society, Rajasthan for the year 2014-15 (Is' April 2014 to 3 s1 March 2015) in triplicate. I. Audit Report Auditors Reforwarding Note. 2. Consolidated Receipts and Payments Account. 3. Consolidated Income and Expenditure Account. 4. Consolidated Balance Sheet. 5. Consolidation Schedule (working-sheet) Attached to consolidated receipts and payments Account. 6. Consolidation schedule (working-sheet) Attached to Consolidated Income and Expenditure Account. 7. Consolidation Schedule (working-sheet) Attached to consolidated Balance Sheet. 8. Accounting Policy. 9. Management Letter by the Auditor. 10. Schedule of Fixed Assets duly certified to have been physically verified. 11. Audited SOE 12. Reconciliation Statement of Audited SOE with the Quarterly Statement of ExpenditIfe. 13. Schedule of outstanding advances recoverable. 14. Bank Reconciliation Statement as on 31-03-2015. 15. Utilization Certificate. 16. Check list of Financial management. 17. Management replies (Parawise) to the auditor's observations, if any. (duly vetted by the auditors) (Dr. Anil Saxena) Member Secretary State Programme Committee (TB) State TB Officer Medical & Health Services Rajasthan. Jaipur No. RNTCP/2015/ 1 Dated: - Copy to following for information and necessary action: 1. PS to Director (Finance) NRHM. Rajasthan. Jaipur. 2. Accountant, State Programme Committee (T3) Rajasthan. Jaipur. 3. Office Copy. (Dr. Anil Saxena) Member Secretary State Programme Committee (TB) State TB Officer Medical & Health Services Rajasthan, Jaipur H. 0. 5-B, Sardar Patel Marg, omit~ ray co. Allahabad - 211 001 CHARTERED ACCOUNTANTS Phone 2402763, 2407258 Fax (0532)2402763 E-mail allahabad@amitrayco.com amitray@sancharnet.in Website: www.amitrayco.com Ref. No .. Dated............ AUDITORS' REPORT (ON THE BALANCE SHEET OF STATE PROGRAMME COMMITTEE REVISED NATIONAL TUBERCULOSIS CONTROL PROGRAMME PHASE-II, RAJASTHAN) To, THE MISSION DIRECTOR NATIONAL RURAL HEALTH MANAGEMENT RAJSTHAN STATE HEALTH SOCIETY, SWATHAYA EHAWAN, TILAK MARG C- SCHEME JAIPUR - 305 005 (RAJASTHAN) We have audited the attached Balance Sheet of STATE PROGRAMME COMMITTEE, REVISED NATIONAL TUBERCULOSIS CONTROL PROGRAMME PHASE-II , RAJASTHAN (RNTCP) , (WORLD BANK CR. NO. 2964-IN) as at 31st March' 2015, the Income & Expenditure Account , the Receipt & Payment Account and Expenditure/Financial Statements forming part thereof for the year ended on that date , annexed thereto and signed by us under reference to this report, in which are incorporated accounts of State Stand Alone of Rajasthan .These financial statements are the responsibility of the Rajasthan State Programme Committee (RNTCP). Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing and assurance standards generally accepted in India. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, oil a test basis, evidence supporting the amounts and disclosure in the financial statements. An audit also includes assessing the accounting principles used. Also at: NEW DELHI, BANGALORE, KOLKATA, MUMBAI omit ray & co. CHARTERED ACCOUNTANTS and significant estimates made by 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 and explanations, which to the best of our knowledge and belief were necessary for the purposes of our audit. 2. In our opinion, proper books of account have been kept by the Rajasthan State Programme Committee (RNTCP) so far as it appears from our examination of those books, subject to our observations contained in Me report attached herewith and forming the integral part of our Audit report. 3. The Balance Sheet, Income & expenditure account, Receipt & Payments account and Expenditure / Financial Statements forming part thereof, dealt with by this report, are in agreement with the books of accounts subject to our observation though separate books of accounts have been maintained by State & Districts but the consolidated statement of accounts have been prepared on excel format without consolidation of account. 4. We draw attention to points mentioned in Management Report of REVISED NATIONAL TUBERCULOSIS CONTROL PROGRAMME PHASE-II (RNTCP) attached herewith - 5. We further report that the aggregate impact resulting out of our observations contained in management report attached hereto could not be quantified by us as the same has not been ascertained by the management. 6. We further report that adequate supporting documents have been maintained with respect to FMR/SOE's support claims to World Bank for reimbursement of expenditure incurred and the expenditures so claimed are eligible for financing under the Credit Agreement. Continuation Sheet omit ray & co. CHARTERED ACCOUNTANTS 7. Procurement of goods and services has been carried out as per the Procurement Manual issued by Central, State and Concerned divisions of Government of India. 8. Subject to above , in our opinion , and to the best of our information and according to the explanations given to us , the Balance sheet , Income & expenditure account , Receipt & Payment Account and Expenditure/ financial statements referred herein above read along with our observations contained in the Management Report forming an integral Part of this report , and in the manner so required and also give a true and fair view - i. In case of. the Balance Sheet, of the State of Affairs of the. Committee as at 31st March 2013, ii. In case of the Income & Expenditure Account, of the Excess income of over Expenditure of the Committee for the year ended on that date, and iii. In case of the Receipt & Payments Account, of the receipts and payments during the financial year ended on that date. For Amit Ray & Co. Place - JAIPUR Chartered Acc_untants Date - 05-09-2015 ISHIEK SHARMA) Partner Membership No - 40386+-' FRN NO - 000483C Continuation Sheet _＿…：．诊一： 、，声 走一润 价／,! Z、． 你／ 、 鹼參 領＼ C. 꿴 군∼ 毓． 翟 . 《 · 큔 …分 镼 ！르· ！斗 一・・ 今J‘て叱にいfンて： ル 年 にコ ：、造 STATE PROGRAMME COMMITTEE REVISED NATIONAL TUBERCULOSIS PROGRAMME PHASE - 11, RAJASTHAN ACCOUNTING POLICIES FOR THE PERIOD I" April 2014 TO 31s'March 2015 BASIS OF ACCOUNTING a) The financial statements have been prepared under the Historical Const convention, in accordance with the Generally Accepted Accounting Policies Linder the double entry system of accounting. b) Unless otherwise stated here under, the Financial Accounts are drawn up on Cash System of Accounting. TEATMENT OF GRANT-IN-AID FROM STATEXENTRAL GOVERNMENT Grant-in-Aid has been taken into account on actual receipt of funds from STCS/Others. However, the Grant sanctioned/funds transferred by Government of India/State Government/Society during the year but actually received after the closed of the accounting year has been considered as Grant received during the year copsidering the P.mp nq "Pi 1 ils Transit". TREATMETN OF ADVANCES a) Advances given are shown as "Advances" on assets side of the balance sheet. On rece pi of Bill/Actual Receipt of Goods. Services/Utill7ation Certificate the advances are charged off to relevant account head. b) Fund released to NGOs are treated as advance and are chargcd off to revenue on receipt of' utilization certificate from the NGO. c) Funds given to Public Works Department/Contractor is treated as advancer at the time of release of funds and are charged of the revenue on receipt of utilization certificate duly by PWD/to the extant due to the contractor based on the stage of completion/the terms ofagreernent. d) Minor civil works (Repairs & Renovation) are booked as expenditure "hereas major civil works (if any) are capitalized (To the extent completed). TREATMENT OF PURCHASE OF MATERIAL (E.G. 1EC Material, Stationer-Y, Medicines, Lab Consumables etc.1 a) The materials purchased are treated as expenditUre in full in the year Of purchase and the purchase transaction is complete only with the receipt of material and making of the payment. b) Material Supplied bN CTD or other donor agencies free-of-cost ire not taken into account M the financial books ofaCCOLInts, and are oifl recorded in the r levant stock registers. TREATMENT OF FIXED ASSSETS AND DEPRECIATION a) Assets acquired under the project are valued at historical cost including all direct costs incurred prior to its first use (i.e. purchase price, transportation expenses, installation charges and other expenses incurred for bringing the fixed assets in working condition). b) In consonance of financial guidelines, no depreciation is charged on fixed assets. TREATMENT OFINTEREST EARNED IN THE BANK ACCOUNT a) No funds are kept in the Fixed Deposit. b) Interest earned on the founds kept in the Saving Bank Account maintained by the committee is accounted as Receipt and treated like Grant-in-Aid, to be utilized for the same purposes for which the grant was received and is subject ot the same norms/guidelines. TRABSFER OF FUNDS TO sTrAE SOCIETIES/INTER-STATE TRANSFER OF FUNDS WITHIN THE STATE The receiving society credits the amount under the head 'Intra-State Transfer (Receipts)' and the remitting Society Debits the same under the head Intra- State transfer (Payments)' and in consolidated accounts these set off against each other like contra entries. Member Secretary State Programme Committee (T.B) amit ray & co. CHARTERED ACCOUNTANTS HEAD OFFICE - 5-B Sardar Patel Marg, Civil Lines Allahabad - 211 001 (U.P.) Ph.: 0532-2407258, 2402763 E-mail- allahabad@amitrayco.com Fax - 0532- 2402763 MANAGEMENT REPORT ON THE AUDIT OF ACCOUNTS OFCOMMITTEE (RNTCP) FOR THE YEAR ENDED 31st MARCH 2015 The audit observations for the accounts of Rajasthan State Programme Committee, REVISED NATIONAL TUBERCULOSIS CONTROL PROGRAMME PHASE-II, RAJASTHAN (RNTCP) is as follows- 1. State TB program have one official vehicle then too we can see vehicle hiring. Vehicle log book & tender file required of same tour. 2. It was found that an event organized by State Programme Committee naming Zonal Task Force (ZTF). It was held at Jodhpur district and Rs. 413000.00 was transferred to Jodhpur T.B society for meeting expenses but all venues and meeting expenses were decided by the Jaipur Programme committee and no power of tendering was given to Jodhpur TB society, why. Whereas it was a case of open tender. Dr. Anil Saxsena headed the meeting sate T.B officer. He was given Rs. 749,500 through cross cheque in his name on 10/12/2014 for which a DD was prepared in his name on 11/12/2014. Rs. 421,200 was distributed in Jodhpur as an honorarium to the participants and Rs. 327,300 was deposited in the bank Account of State TB office in cash in Jodhpur & Ajmer while returning back from Jodhpur by road. Query: * Why the honorarium amount is given to Dr. Anil Saxsena, it can be transferred to Jodhpur TB society * When the meeting expense was transfer to Jodhpur T.B office why honorarium was not transferred. * We could see the three quotations from Chandra Inn Hotel and its group members. All the three quotations were from same group. It was a case of open tender which was violate like anything and again why the letter amit ray & co. CHARTERED ACCOUNTANTS HEAD OFFICE - 5-B Sardar Patel Marg, Civil Lines Allahabad - 211 001 (U.P.) Ph.: 0532-2407258, 2402763 E-mail- allahabad@amitrayco.com Fax - 0532- 2402763 from Director, PH, Medical & Health Services, Jaipur, Rajasthan was given that the conference would he held in Chandra Inn, Jodhpur 3. Advance given to RSHS of Rs. 10.00 Lacs for ASHA payment remains unadjusted till 31.03.2015 4. ASHA is getting payment from NRHM. It was seen that other programme society was also contributed to NRHM for ASHA payment. It was also found that ASHA's involvement in other' programme is negligible as already NGO's/MPW/other staff in programme committee is being awarded why double payment is made to for the same job iT needs to be enquired. Lab equipment tender 1. As per clause in RTPP Act, in case of open tender, income tax clearance certificate is mandatorily required. But as per technical guidelines there was no condition that interested party should submit ITCC. Tendering was invalid for lab equipment for purchase of Rs. 10 lacs. 2. VAT clearance certificate not provided by chemicals India, then to tender was awarded, how? 3. VAT clearance certificate latest not provided in all cases of lab equipment by the parties 4. Newspaper cuffing required for second advertisement, subscription was less than 50,000 copies in which the tender notice was issued Transport Tender 1. Tender floated for transportation for Rs.10 Lacs Interested parties * New Indian Transport * Owner Rajeev Batra S/O Gyan Chand Batra * Receipt from transportation was less than Rs.15 Lacs which main eligible criteria, why qualified * 5 years expense in medium transport not found * Batra transport Prop: Sanjay Batra, Technical irregularities 2 amit ray & co. CHARTERED ACCOUNTANTS HEAD OFFICE - 5-B Sardar Patel Marg, Civil Lines Allahabad - 211 001 (U.P.) Ph.: 0532-2407258, 2402763 E-mail- allahabad@amitrayco.com Fax - 0532- 2402763 2. Income from transport was less than Rs.15 lacs in the year 2008-09 (Rs.8 lacs only), how qualified for technical tender, got the order. * PAN card copy not provided * Sangam roadways, OWNER: Gyan Chand Batra, * technical disqualification * annual receipts less than Rs.15 lacs 3. tender for more than RS.10 lacs and as per RTPP Act, advertisement is given in a newspaper whose circulation was less than 50,000 copies, which was not done, violation of RTPP Act 4. All the interested parties were from same family (Father and Son) 5. Whole tender was managed For Amit Ray & co. Date - 05-09-2015 Chartered Accountants Place - JAIPUR Abhishek Sharma (Partner) Membership No - 403861 FRN No. 000483C 3