OFFICE OF THE STATE IMPLEMENTATION SOCIETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN BABUPARA IMPHAL WEST- 795001 MANIPUR No.2-9/SPD/RMSA/SIS/2009(Pt.-I) Imphal, the 23rd November, 2016 To, Shri Rajesh Kumar Maurya Under Secretary to Govt. of India Minister of Human Resource Development, Department of Elementary Education & Literacy Section-1, Shashtri Bhawan, New Delhi-I e-mail: rajmaurQa.edu@nic.in Sub: Submission of Audit Report for the year 2015-16. Sir, I am to submit enclosed herewith an Annual Audited Statement of Accounts for the year 2015-16 for VE, GH, IEDSS & ICT duly signed by Chartered Accountant and countersigned by the undersigned. The Annual Audit Report of RMSA Scheme could not submit due to discrepancies in the opening and closing balances on previous Audited Utilization Certificates. All the discrepancies in the previous U.C. will be rectified in the Audit Report of 2015-16 and it will be submitted shortly. Submitted for your kind information and necessary action please. Yours S eI (N.Praveen Singh) State Project Director, SIS, RMSA, Manipur Copy to: 1. Commissioner, Education(S, Govt. of Maniopur/Chairman, E.C. RMSA, SIS,Manipur. 2. Add7. State Project Director, SIS, RMSA, Manipur. 3. Fin4ncial Consultant, TSG, RMSA, Department ofElementary Education & Literacy Section-1, Sashtri Bhawan, New Delhi-]. e-mail: mance.rmsa@gmail.com 4. Office Copy. RMSA-VOCATIONAL EDUCATION MANIPUR F/Y:2015-2016 AUDIT REPORT OF V CATIONAL EDUCATION SCHEME UNDER Rashtriya Madhyamik Shiksha Abhiyan, State implementation Society (SIS), Manipur FOR THE FI NCIAL YEAR ENDED ON 31ST MARCH 2016 AUDITORS M. BORAR & CO. Chartered Accountants 3RD FLOOR, HOUSE NO. 15, BHUBAN BHUYAN PATH, BAMUNIMAIDAN, GUWAHATI-781021, ASSAM Ph: 09864785485 //09485140615 E-mail-camborarghy@gmail.com GUWAHATI-781021, ASSAM 3rd Floor, House No 15 Opp Central PWD Office K ORADA CBhubanBhuyan Pathi Chared Accountants Bamunimaidan, Guwahati - 781021 AUDITORS' REPORT We have audited the attached Balance Sheet for VOCATIONAL EDUCATION SCHEME under Rashtriya Madhya ik Shiksha Abhiyan, State implementation Society (SIS), Manipur as at 31't March 201E and also the annexed Income and Expenditure Account and Receipt & Payment Account for the year ended on that date. These Financial statements are the responsibility of Sta.e implementation Society (Rashtriya Madhyamik Shiksha Abhiyan) and our responsibility is to e press an opinion on these financial statements based on our audit. We have conducte our audit in accordance with the auditing standards generally accepted in India. Those stand rds require that we plan and perform the audit to obtain reasonable assurance about w ether the financial statements are free from material misstatements. An audit includes exa ination on test basis, of evidences supporting the amounts and disclosures of the same in th financial statements. An audit also includes assessing the accounting principles used and significant estimates made by the management, as well as evaluating the overall financial stat ments presentation. We believe our audit provides a reasonable basis for our opinion subjec to our comments and observations. Further, the responsibility for the preparation of "sta ement of Grants-in-Aids" received and utilization thereof is that of the management. The esponsibility of the management also includes the adequate accounting records and internal controls for strengthening of the assets and for preventing and detecting fraud and other irre ularities. We further report; s bject to our observations below- 1) We have ob ained all the information and explanations, which to the best of our knowledge and belief were necessary for the purpose of our audit. However we have not physically verifed implementation of program activities at grass root level and therefore, unable to comment on the implementation of the scheme(s) 2) In our opinion, proper books of-accounts have been kept by the society so far as appears from our examination of those books. 3) The Balance Sheet, Receipt and Payment Account and Income & Expenditure Account dealt with by this report are in agreement with the books of account 4) In our opinion and to the best our information and according to the explanations given to us, the said fi ancial statements read together with other notes given a true and fair view in conformity ith accounting principles generally accepted in India. * In cas of Balance Sheet, of VOCATIONAL EDUCATION SCHEME under the state of affairs of the Rashtriya Madhyamik Shiksha Abhiyan, State Implementation Society, Manipur as at March 31, 2016. Em tif: combororhy@pmailcom Phone No. +91 361 2655070/ 98647-85485 3rd Floor, House No 15 BORA R COp Central PW Office hart ed Accountants BhubanBhuyan Path Bamunimaidan, Guwahati - 781 021 * In case of Income and Expenditure alc the excess of surplus over expenditure of the VOCATIONAL EDUCATION SCHEME under the Rashtriya Madhyamik Shiksha Abhiyan, State Implementation Society for the year ended on that date; and * In case of Receipts and Payment Account of the transactions of the VOCATIONAL EDUC TION SCHEME under the Rashtrya Madhyamik Shiksha Abhiyan, State Implementation Society for the year ended on that date. For M. Borar & Co. Chartered Accountants FRN: 314255E (CA. Manish agaria) Place: Guwahati - Partner Date: 22/11/2016 Membership No.: 303339 Em: comborarhy@amoitcom Phone No. +91 361 2655070/ 98647-85485 3rd Floor, House No 15 M ORAR& CO. Opp Central PWD Office I ABhubanBhuyan Path Chartered Accountants Bamunimaidan, Guwahati - 781 021 Schedule -: Significant Accounting Policies and Notes on Accounts. 1. The mount of grant in aid received non-recurring for the creation of Fixed Assets(s) from the Ministry of HRD and Government of Manipur is treated as Capit I receipt and taken into the Balance Sheet. 2. Fixed Assets and Civil Works (Construction of classes for Vocational education) are stated at cost of acquisition inclusive of taxes, duties, freight and other incidental expenses related to acquisition and installation. All fixed assets are stated at gross value. Civil Works (Construction of classes for Vocational education) are considered as Capita Work in progress till the work is completed and completion certificate is received. 3. The method of account adopted is cash basis. Thus both income and expenditure and related asset and liabilities are recognized on actual cash receipts and disbursement basis. The accruals, receivables, obligation and payables are not accou ted and hence not incorporated in statement of account. For M. Borar & Co. Chartered Accountants FRN: 31 E (CA.&nish Ba aria) Place: Guwahati Partner Date: 22/11/2016 Membership No. : 303339 Email: comborarahv@gmail.com Phone No. +91 361 2655070/ 98647-85485 OFFICE OF THE STATE IMPLEMENATION SOCIETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN, MANIPUR Utilization certificate for the year ended 31st March 2016 Name of the scheme: Vocational Education Scheme (Recurring) SL Particulars Central Share State Share Total 1 Opening Balance as oer previous year audited Balance sheet - 25,235,86000 _ Details of funds recelved during the year Fund Received 2 Total Fund Received 3 interest 1,480,106,00 4 Other Receipts 5 Total fund available :S.no. 1+2+3+4) 26,715,966.00 6 Expenditure (grant ii aid general) - 114.80 7 Expenditure(grant for creation of capital assets) 8 Total expenditure(S. No.6+7) 114.80 UNSPENT BALANCE 26,715,851.20 Certified that Rs. N1L Grant-in-aid sanctioned during the year 2015-2016 in favour of VOCATIONAL EDUCTAION SCHEME and Rs. NI received as state share from state government and Rs. 14,80,106 /- (Rupees Forteen lakhs eighty thousand and one hundred six only) on account of interest earned and other receipts during the period 2015- 2016 and Rs. 2,52,35,860 /- (rupees Two crore fifty two lakhs thirty five thousnad and eight hundred sixty only) on account of unspend balances of the previous year,a sum of Rs. 114.80 /- (rupees One hundred forteen and eighty paise only) has been utilized for the purpose for which it was sanctioned and the balance of Rs. 2,67,15,851.20 (rupees Two crore sixty seven lakhs fifteen thousand eight hundred fifty one and twenty paise only remains unutilized at the end of the year 2015-16. 2 Certified that i have satisfied myself that the condition on which the grants-in-aid was sanctioned have been duly fulfilled and that I have exercise the following to see the money was actually utilised for the purpose for which it was sanctioned. Kinds of checks exercsed 1 Audited Statement o Accounts 2 Cash Book, Ledgers, Vouchers, bank Statements 3 Other Usuals checks undertaken by auditor. (N. Praveen Singh) State Project Director SIS RMSA State Project Directof State Implementation Society RMSA, Manipur Auditors Certificate We have verified above statement with the books and records produced before us for our verification and found the same has been drawn in accordapMe therewith. For M.Borar & Co. Chartered Accountants Firm Regn. No. 255E nish 3a ria Partner Membership No. - 303339 Date: 22/11/2016 Place: Guwahati OFFICE OF THE STATE iMPLEMENATION SOCIETY RASHTRIYA MADHYAMIK SHiIK$HA ABHIYAN MANIPUR Utilization certificate for the year ended 31st March 2016 Name of the scheme: Vocationa Education SchemeNon-Recurring SL. NO Particulars Central Share State Share Total 1 Opening Balance as Per previous year audited Balance sheet - 23,447,186.00 __6_Details of funds recived during the year Fund Received 30,839,000.00 3,426,600.00 34,265,600.00 2 Total Fund Receik 30,839,000.00 3,426,600.00 34,265,600.00 3 Interest 4 Other Receipts 5 Total fund available !S.no. 1+2+3+4) 30,839,000.00 3,426,600.00 57,712,786.00 6 Expenditure (grant it aid general) 7 Expenditure(grant f r creation of capital assets) - - 33,638,498.70 8 Total expenditure(S. o.6+7) - 33,638,498.70 UNSPENT BALANCE 24,074,287.30 1 Certified that Rs. 3,C8,39,000 /- (Rupees Three crore eight lakhs thirty nine thousand only) Non- recurring Grant-in- aid sanctioned during the year 2015-2016 in favour of VOCATIONAL EDUCATION SCHEME and Rs. 34,26,600 /- (Rupees Thirty four lakhs twenty six thousand six hundred only) received as state share from state government and Rs. Nil /- on accourt of interest earned and other receipts during the period 2015-2016 and Rs. 2,34,47,186 /- (Rupees Two crore tWirty four lakhs forty seven thousand and one hundred eighty six only) on account of unspend balances of the previous year,a sum of Rs. 3,36,38,498 /- (Rupees Three crore forty three six lakh thirty eight thousand four hundrmd ninety eight) has been utilized for the purpose for which it was sanctioned and the balance of Rs. 2,40,74,287 /- (Rupees Two crore forty lakh seventy 'four thousand two hundred eighty seven) remains unutilized at the end of the year 2015-16. 2 Certified that i have satisfied myself that the condition on which the grants-in-aid was sanctioned have been duly fulfilled and that I have exercise the f liowing to see the money was actually utilised for the purpose for which it was sanctioned. Kinds of checks exer sed 1 Audited Statement a Accounts (Copy enclosed 2 Cash Book, Ledgers, Vouchers, bank Statements 3 Other Usuals checks tndertaken by auditor. (N. Praveen Singh) State SAjctQ tr i Implementation Society Auditors Certate RMSA, Manipur We have verified above statement with the books and records produced before us for our verification and found the same has been drawn in accordance therewith. For M.Borar & Co. Chartered Accountants - Firm Regn. No. 14255E anish aria- Partner Membership No. - 303339 Date: 22/11/2016 Place Guwahati 0 o E! o mm Iv - *-oooa 0 L- -ý 0 v 0 0/s 0o . :w~ o oa 6 co 6 6o a0 0 m m Ln >< 0.01 -ý q r en 0 *&n r- CD 111 0 0u L 41 x < E cc -O m ruo o E - E E, S-- S0 0 toO w- no o Nu E E UD ~ u. o - o 0 - LnE CM (D <4 em --G -) u - '~ ~ 000 oto w < ~ * ~ 0 0r a00 > -ý 0 c CL bo ~ o n z4 > 00 0 0 0 Z S uj V) W0 cn u . u - rt4 LO 0 oc) 0 e . C. z L - u X ( 6 r u- CG w U 0< m 8 -c -o- Wt BO a. s I. - 5 .- -× m ro a 1- 0 ® . GJ'- 'I-5 0L 04' 0L Ifl vI. ul d æ-____ 0L 0 Q - 0Ie x cn 0" ko 'i ~ 0 LL 4- *~: 4- CL.. C- L 1~4> 4- <0 ~ o ~(U _- －・用・・い；;;:(--- Annexure 'All- Vocational Fducational Unspent balance at School Level Sl No. Sc ool Name District Unspent Balance I Phungyar Govt. Hr. See. School Churachandpur 767,213.00 2 Ge nal High School Se-napati 436,696.00 3 Govt. Hindi Sec. School Imphal West 14,379.00 4 Nelaji Govt High School Imphal East 74,426.00 5 Sawomboung Bgh School Imphal East 436,696.00 6 TargenglonglAS School Tamenglong 172,388.00 Total 1,901J98.00 In terms of our Report of Even Date For M.Borar & Co. Chartered Accountants I-, & Firm Regn. No. 314255E CA Manish garia Y11 Partner N. Praveen Singh) Membership No. - 303339 State Project Director (RMSA) Manipur Date: 22/11/2016 aate Projed DirectOr sto impiementabon sOcie"" Place: Guw ihati RMsA, Manipur OFFICE OF THE STATE IMPLEMENATION SOCIETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN BANJ RECONCIIJATION STATEMENT OF HDFC BANK, THANGAL BAZAR, IMPHAL A/C NO.50100076630776 OF SS,RMSA,MANIPUR PARTICULARS AMOUNT AMOUNT Bank Balance as per Cash Book on 31.03.2016 48,888,340.50 Closing Balance as per Bank Statement as on 31.03.2016 48,888,340.50 For M.Borar & Co. Chartered Accountants Firm Regn. No. 3142SE CA anish daria Partner State Project DirectorSISRMSA Membership No. - 30 339 Date: 22/11/20 6 Place: Guwahati PROCUREIVIENT AUDIT CERTIFICATE This is to Certify that we have gone through the procurement procedure used for the state for VOCATIONAL EDUCATION SCHEME under RMSA based on the audit of records for the year 2015-2016 for the VOCATIONAL E UCATION SCHEME under Rashtriya Madhyamik Sikhsha Abhiyan Mission, Manipur State and inputs from the State Audit Report. We are statisfied the procurement procedures prescribed in the Manual on Financial management and procurement procedure under SSA for the VOCATIONAL EDUCATI6N SCHEME has been followed/or the following deviation are observed. Amount Involved (declared as mis- SR.No Details Deviations procument) No Major deviation were observed For M.Borar & Co. Chartered Accountants Firm Regn. No. 14255E GO nilshBa aria N. Praveen Singh) Partner State Project Director,SIS,RMSA Membership No. - 303339 State pfojec Director Ste Mpeeaone Doret Date: 22/11/2016 Ste MAe Manlipur Place: Guwahati RMSA-IEDSS MANIPUR F/Y:2015-2016 AUOIT REPORT OF INCLUSIVE EDUCATION OF DISABLED STUDENTS AT SECONDARY STAGE (IEDSS) Scheme UNDER Rashtriya Madhyamik Shiksha Abhiyan, State implementation Society (SIS), Manipur FOR THE FINANCIAL YEAR ENDED ON 31ST MARCH 2016 J AUDITORS M. BORAR & CO. Chartered Accountants 3RD FLOOR, HOUSE NO. 15, BHUBAN BHUYAN PATH, BAMUNIMAIDAN, GUWAHATI-781021, ASSAM Ph: 09864785485 //09485140615 E-mail-camborarghy@gmail.com GUWAHATI-781021. ASSAM Ao 3"d Floor, House No 15 BO. Opp Central PWD Office BhubanBhuyan Path Chart red Accountants Bamunimaidan, Guwahati - 781 021 AUDITORS' REPORT We have au ited the attached Balance Sheet for INCLUSIVE EDUCATION OF DISABLED STUDENTS AT SECONDARY STAGE (IEDSS) Scheme under Rashtriya Madhyamik Shiksha Abhiyan, State implementation Society (SIS), Manipur as at 31't March 2016 and also the annexed Income and Expenditure Account and Receipt & Payment Account for the year ended on that date. These Financial statEments are the responsibility of State implementation Society (Rashtriya Madhyamik Shiksha Abhiyan) and our responsibility is to express an opinion on these financial statements based on our audit. We have conducted our audit in accordance with the auditing standards generally accepted in Ir dia. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatements. An audit includes examination on test basis, of evidences supporting the amounts and disclosures of the same in the financial statements. An audit also inciudes assessing the accounting principles used and significant estimates made by the management, as well as evaluating the overall financial statements presentation. We believe our audit provides a reasonable basis for our opinion subject to our comments and observations. Further, the responsibility for the preparation of "statement of Grants-in-Aids" received and utilization thereof is that of the management. The responsibility of the management also includes the adequate accounting records and internal controls for strengthening of the assets and for preventing and detecting fraud and othet irregularities. We further rep rt; subject to our observations below- 1) We have obtained all the information and explanations, which to the best of our knowledge and belief were necessary for the purpose of our audit. However we have not physically verified implementation of program activities at grass root. 2) In our opinion, proper books of-accounts have been kept by the society so far as appears from o r examination of those books. 3) The Balance Sheet, Receipt and Payment Account and Income & Expenditure Account dealt with by this report are in agreement with the books of accounts. 4) In our opinion and to the best our information and according to the explanations given to us, the said f nancial statements read together with other notes given a true and fair view in conformity with accounting principles generally accepted in India. Email: comborarqhy@qmoil.com Phone No. +91 361 2655070/ 98647-85485 3rd Floor, House No 15 M. 0RAR& C . Opp Central PWD Office h D BhubanBhuyan Path \J A Charktred Accountants Bamunimaidan, Guwahati - 781 021 * In case of Balance Sheet, of IEDSS SCHEME under the state of affairs of the Rashtriya Madhyamik Shiksha Abhiyan, State Implementation Society, Manipur as at March 31, 2016. * In case of Income and Expenditure alc the excess of surplus over expenditure of the IEDSS SCH ME under the Rashtriya Madhyamik Shiksha Abhiyan, State Implementation Society for the year ended on that date; and In case of Reeipts and Payment Account of the transactions of the IEDSS SCHEME under the RaShtriya Madhyamik Shiksha Abhiyan, State Implementation Society for the year ended on that date For M. Borar & Co. Chartered Accountants FRN: 31 255E (CA. agaria) Place: Guwahati Partner Date: 22/11/2016 Membership No.: 303339 Emal: camborarghY@qmol.com Phone No. +91 361 2655070/ 98647-85485 3r Floor, House No 15 M.B RARA COt Opp Central PWD Office artered Accountants BhubanBhuyan Path Bamunimaidan, Guwahati - 781 021 Schedule -A : Significant Accounting Policies and Notes on Accounts. The method of account adopted is cash basis. Thus both income and expenditure and related asset and liabilities are recognized on actual cash receipts and disbursement basis. The accruals, receivables, obligation and payables are not accounted ard hence not incorporated in statement of account. For M. Borar & Co. Chartered Accountants FRN: 31 55E (CA. Manish B aa) Place: Guwahati Partner Date: 22/11/2016 Membership No.: 303339 Email : amborarLhy @mal.com Phone No. +91 361 2655070/ 98647-85485 OFFICE OF THE STATE IMPLEMENATIQN SOCIETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN, MANIPUR Utilization certificate for the year ended 31st March 2016 Name of the scher e: Inclusive Education of Disabled Students at Secondary Stage (IEDSS) (Non Recurring) SL. NO Particulars Central Share State Share Total 1 Opening Balance as per previous year audited Balance sheet Fund Received 2 Total Fund Receiv d 3 Interest 4 Other Receipts 5 Total fund available (S.no. 1+2+3+4) 6 Expenditure (grant in aid general) 7 Expenditure(grant for creation of capital assets) 8 Total expenditure( .No.6+7) UNSPENT BALANCE 1 Certified that Rs. Nil /- Non- recurring Grant-in-aid sanctioned during the year 2015-2016 in favour of IEDSS and Rs. Nil /- received as state share from state government and Rs. Nil /- on account of interest earned and other r ceipts during the period 2015-2016 and Rs. Nil /-on account of unspend balances of the previous year,a sum of Rs. Nil /- has been utilized for the purpose for which it was sanctioned and the balance of Its. Nil /- remains unutilized at the end of the year 2015-16. 2 Certified that i have satisfied myself that the condition on which the grants-in-aid was sanctioned have been duly fulfilled a nd that I have exercise the following to see the money was actually utilised for the purpose for which it was sanctioned. Kinds of checks exercised 1 Audited Statement of Accounts (Copy enclosed 2 Cash Book, Ledgers, Vouchers, bank Statements 3 Other Usuals checks undertaken by auditor. (N Praveen Singh) State Project Director,SIS,RMSA, Manipur State Project ei wi Aucitors Crtificte State Implementation Society RMSA, Manipur found the same has been diawn in accordance therewith. For M.Borar & Co. Chartered Accountants Firm Regn. No. 314255E CA anish Ba aria Partner Membership No. - 303339 Date: 22/11/2016 Place Guwahati OFFICE OF THE STATE IMPLEMENATION SOCIETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN, MANIP Utilization certificate for the year ended 31st March 2016 Oane gf the sheme: Inclusive Education of Disabled Students at Secondary Stare flEDS$) IRecurring) Particulars Central Share State Share Total 1 Opening Balance as per previous year audited Balance sheet - 11,200.00 !Fund Received 9,151,000.00 994,544.00 10,145,544.00 2 Total Fund Received 9,151,000.00 994,544.00 10,145,544.00 3 Interest 15,973.00 4 Other Receipts _ 5 Total fund available S.no, 1+2+3+4) 9,151,000.00 994,544.00 10,172,717.00 6 Expenditure (grant i aid general) 8,543,277.50 - 8,543,277.50 7 Expenditure(grant f r creation of capital assets) 8 Total expenditure(S. qo.6+7) 8,543,277.50 - 8,543,277.50 UNSPENT BALANCE 1,629,439.50 1 Certified that Rs. 91, 51,000 /- (Rupees Ninety one lakhs fifty one thousand only) of Grant-in-aid sanctioned during the year 2015-2016 in favour of IEDSS and Rs. 9,94,544 /- (Rupees Nine lakhs ninety four thousand and five hundred fory four only) received as state share from state government and Rs. 15,973/- (Rupees fifteen thousand nine hundred seventy three only) on account of interest earned and other receipts during the period 20 5-2016 and Rs. 11,200 /- (rupees eleven Thosuand and two hundred) on account of unspend balances of the previous year,a sum of Rs. 85,43,277.50 /- (rupees eighty five lakhs forty three thousand two hundred seventy seven and fifty paise only) has been utilized for the purpose for which it was sanctioned and the balance of Rs. 16,29,439.50 (rupees sixteen lakhs twenty nine thousand four hundred thirty nine and fifty paise only) remains unutilized at the end of the year 2015-16. 2 Certified that i have satisfied myself that the condition on which the grants-in-aid was sanctioned have been duly fulfilled and that I have exercise the following to see the money was actually utilised for the purpose for which it was sanctioned. Kinds of checks exerc sed 1 Audited Statement o Accounts 2 Cash Book, Ledgers, Vouchers, bank Statements 3 Other Usuals checks undertaken by auditor. (N Praveen Singh) State Project DirectorSISRMSA, Manipur lielepentation Society Auditors Certificate 7 _j8& Manipur We have verified above statement with the books and records produced before us for our verification and found the same has been drawn in accordance therewith. For M.Borar & Co. Chartered Accountants Firm Regn. No. 314255E CA Js aa Partner Membership No. - 303339 Date: 22/11/2016 Place: Guwahati 00 .5 0 . E. cca 0t 0n s E i o 2C Ln > t 0 CCC Lin 00 00 0> 0> LO 900 _Il oE z u 4 0n zo -mM -C U--- e Z & U LU 0 -< cg r 0 0 0E L- O 9 -0 00 8 d c .i.- m .> ý CNi 5m à ->e 6 en u o8 e ooe OJ 00 0 ~0 z z. tu m 0.0 CL~ ~ 01r >J 0j =) uw « uJ 0. za CC < C) +j tu CL~b Ln + tu . JL u J LOL< -p OO~ iU1 T1I4&u t ・・‘婦、，1 0 0 0 0 0 0 C5 cs d cs 0 0 lý* 0 00 00 ILD S 0 3 let Ln Go 0 "- m Ln Cl C> E cm -E fx C) 0 0 0 q LQ 4D cs d cs 0 1* m N c 0 0 141 -1 rc 3 kn N Ln N N 00 CO C5 E cm ja UD C IDO c:) fn 0 Eli EFI '1 (u m V> U Lø 41 CD :3 vý uj CD Gi uo 0 0 > Ln Ln CL 41 C13 Gi 12 c CL N > w I l Lý'< 3- Q? gi i>ý 'i - 'w 0 pø 0 . - M ca bj c 0 0 a. u c ø LL = Ln 0 u» 41 CO c c < m uj (11 'u r cn 0 LU 0 ø &n cs C> LU 0 3 Ln 00 o al L< > dx Ln 00 Ln en cý &n Ln lw 0: É C:I cm -1 V) 41 0 C o LL, (u a) 0 0 z z -0 LU (U > LL. ID 0 0 IL 0 LIJ Ln r W c UN 0 al c CIC d A fn 0 0 0 0 U 41 cø LU ý- L. m wz M t7i - u. LLA 2 0 n- OFFICE OF THE STATE IMPLEMENATION SOCIETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN ANKRECONCILIATION STATEMENT OF HDFC BANK,THANGAL BAZAR,IMPHAL A/C NO.50100076630800 OF SIS,RMSA.MANIPUR PARTICULARS AMOUNT AMOUNT Bank Balance as per Cash Book on 31.03.2016 1,629,439.50 Closing Balance as per Bank Statement as on 31.03.2016 1,629,439.50 For M.Borar & Co. Chartered Accounta ts Firm Regn. No. 3142 SE raga (N Praveen Singh) Partner State Project DirectorSIS,RMSA, Manipur Membership No. - 303339 Date: 22/11/2016 State Projec Difeclo Place: Guwahati StOWe IMAlefOnSociety ItMSA, Manipur PROCUREMENT AUDIT CERTIFICATE This is to Certify that we have gone through the procurement procedure used for the state for IEDSS Scheme under RMSA based on the audit of records for the year 2015-2016 for the IEDSS scheme under Rashtriya Madhyamik Sikhsha Abhiyan Mission, Manipur State and inputs from the State Audit Report. We are statisfied the procurement procedures prescribed in the Manual on Financial managem nt and procurement procedure under SSA for the IEDSS Scheme has been followed/or the following deviation are observed. Amount involved (declared as mis- procument) No Major deviation were observed For M.Borar & Co. Chartered Accountants Firm Regn. No. 314255E h B garla (N Praveen Singh) Partner State Project DirectorSISRMSA, Manipur Membership No. - 3033 Date: 22/11/2016 Place: Guwahati R MSA-ICT MANIPUR F/Y:2015-2016 AUDIT REPORT OF J INFORMATION AND COMMUNICATION TECHNOLOGY UNDER Rashtriya Madhyamik Shiksha Abhiyan, State implementation Society (SIS), Manipur J FOR THE FINANCIAL YEAR ENDED ON 31ST MARCH 2016 AUDITORS M. BORAR & CO. Chartered Accountants 3RD FLOOR, HOUSE NO. 15, BHUBAN BHUYAN PATH, BAMUNIMAIDAN, GUWAHATI-781021, ASSAM Ph: 09864785485 //09485140615 E-mail-camborargy@gmail.com GUWAHATI-781021. ASSAM JI 3rd Floor, House No 15 & M .ORAR& CO. Opp Central PWD Office WChtdA Wn BhubanBhuyan Path Bamunimaidan, Guwahati - 781 021 AUDITORS: REPORT We have audited the attached Balance Sheet for Information and Communication Technology ICT Scheme under Rashtriya Madhyamik Shiksha Abhiyan, State implementation S ciety (SIS), Manipur as at 31't March 2016 and also the annexed Income and Expenditure Account and Receipt & Payment Account for the year ended on that date. These Financial statements are the responsibility of State implementation Society (Rashtriya Madhyamik Shikshe Abhiyan) and our responsibility is to express an opinion on these financial statements based on our audit. We have conducted our audit in accordance with the auditing 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 from material misstatements. An audit includes examination on test basis, of evidences supporting the amounts and disclosures of the same in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by the management, as well as evaluating the overall financial statements presentation. We believe our audit provides a reasonable basis for our opinion subject to our comments and observations. Further, the responsibility for the preparation of "statement of Grants-in-Aids" received and utilization thereof is that of the management. The responsibility of the management also includes the adequate accounting records and internal ontrols for strengthening of the assets and for preventing and detecting fraud and other irreg larities. We further report; su bject to our observations below- 1) We have oblained all the information and explanations, which to the best of our knowledge and belief were necessary for the purpose of our audit. However we have not physically verifed implementation of program activities at grass root level 2) In our opinion, proper books of-accounts have been kept by the society so far as appears from our examination of those books. 3) The Balance Sheet, Receipt and Payment Account and Income & Expenditure Account dealt with by this report are in agreement with the books of accounts 4) In our opinion nd to the best our information and according to the explanations given to us, the said financial statements read together with other notes given a true and fair view in conformity with accounting principles generally accepted in India. * In case of Balance Sheet, of ICT SCHEME undere st'? o affairs of the Rashtriya Madhyamik Shiksha Abhiyan, State Implementatiei S 'Oty, Manipur as at March 31, 2016. Emai: comborarqhy@qmilcom Phone No. +91 361 2655070/98647-845 3rd FlOorj House No 15 M.13ORAR& COe Opp Central PWD Office BhubanBhuyan Path Chartered Accountants Bamunimaidan, Guwahati - 781 021 * In case of Income and Expenditure a/c the excess of surplus over expenditure of the ICT SCHEME under the Rashtriya Madhyamik Shiksha Abhiyan, State Implementation Society for the year ended on that date; and * In case of Receipts and Payment Account of the transactions of the ICT SCHEME under the Rashtriya Madhyamik Shiksha Abhiyan, State Implementation Society for the year ended on that date. For M. Borar & Co. Chartered Accountants FRN: 14255E (CisBagaria) Place: Guwahati Partner Date: 22/11/2016 Membership No. : 303339 Emai: cambomrahy@maiL.rom Phone No. +91 361 2655070/ 98647-85485 3rd Floor, House No 15 AM OR& CO. Opp Central PWD Ofce fd ABhubanBhuyan Path Charti Accountants Banunimaidan, Guwahati - 781 021 (A)Signficant AcCounting Policies 1. The amount of grant in aid received non recurring for the creation of Fixed Asset(s) from the Ministry of HRD and Government of Manipur is treated as Capital receipt and taken into Balance Sheet. 2. Fixed Assets & Civil Works (if any) are stated at cost of acquisition inclusive freight, taxes, duties, and other incidental expenses related to acquisition and installation. All fixed assets are stated at gross value. Civil works (if any) are considered as Capital Work in progress till the work is completed and completion certificate is received. 3. The method of account adopted is cash basis. Thus both income and expenditure and related asset and liabilities are recognized on actual cash receits and disbursement basis. The accruals, receivables, obligation and paya les are not accounted and hence not incorporated in statement of account. For M. Borar & Co. Chartered Accountants a FRN: 314255E P G(CA. sh agaria) Place: Guwahati artner Date: 22/11/2016 Membership No.: 303339 Ema1: combarrqhy@qmaitcom Phone No. +91 361 2655070/ 98647-85485 OFFICE OF THE STATE IMPLEMENATION SOCIETY RASTRIYA MADHYAMIK SHIKSHA ABHIYAN, MANIPUR Utilization certificate for the year ended 31st March 2016 Name of the scheMe: iCT (Non-Recurring) SL. No Particulars Central Share State Share Total I Opening Balance as Ier previous year audited Balance sheet - 59,075,500.00 Details of funds rec ived during the year Fund Received 2 Total Fund Receivec 3 Interest 186,618.00 4 Other Receipts 5 Total fund available S.no. 1+2+3+4) - 61,262,118.00 6 Expenditure (grant i aid general) - 114.50 7 Expenditure(grant for creation of capital assets) - 20,000,000.00 8 Total expenditure(S. qo.6+7) 20,000,114.50 UNSPENT BALANCE 41,262,003.50 Certified that Rs. Nil /- Non- recurring Grant-in-aid sanctioned during the year 2015-2016 in favour of ICT and Rs. Nil /- received as sta e share from state government and earned and other receipts during the period 2015-2016 and Rs. 5,90,75,50 /-(*five crore Ninety lakh seventy five thousand five hundred on account of unspend balancesRs.21,86,6111 /- Twenty One lakh eighty six thousand six hundred eighteen on account of interest of the previous year,a sum of Rs. 2,00,00,114. /- (two crore one hundred forteen) has been utilized for the purpose for which it was sanctioned and the balance of Rs. 4,12,62,003/- (Four Crore twelve lakh sixty two thousand and three remains unutili ted at the end of the year 2015-16. 2 Certified that i have satisfied myself that the condition on which the grants-in-aid was sanctioned have been duly fulfilled and that I have exercise the following to see the money was actually utilised for the purpose for which it was sanctioned. Kinds of checks exerc sed 1 Audited Statement orAccounts (Copy enclosed} 2 Checking of payment Vouchers 3 Checking of Sanction .etters 4 Other checks usually ndertaken by auditors. (N Praveen Singh) State Project Director (RMSA) Reirject Director Auditors Certificate State Implementation Society RMSA, Manipur We have verified above statement with the books and records produced before us for our verification and found the same has been drawn in accordance therewith. For M.Borar & Co. Chartered Accountants Firm Regn. No. 314255E CA Manish B garfa Partner Membership No. - 303339 Date: 22/11/2016 Place Guwahati OFFICE OF THE STATE IMPLEMENATION SOCIETY RASHTRYA MADHYAMIK SHIKSHA ABHIYAN, MANIPUR Utilization certificate for the year ended 31st March 2016 Name of the scheme: ICT Recurring) SLI atclr N Particulars Central Share State Share Total 1 Opening Balance as F er previous year audited Ba lance sheet Details of funds recEived during the year 'Fund Received 2 Total Fund Receivet I 3 Interest 4 Other Receipts 5 Total fund available S.no. 1+2+3+4) 6 Expenditure (grant ii aid general) 7 Expenditure(grant fc r creation of capital assets) ._ .... 8 Total expenditure(S, 0.6+7) UNSPENT BALANCE I Certified that Rs. Nil /- Non- recurring Grant-in-aid sanctioned during the year 2015-2016 in favour of ICT and Rs. Nil /- received as state share from state government and Rs. Nil /- on account of interest earned and other recipts during the period 2015-2016 and Rs, Nil /-on account of unspend balances of the previous year a sum of Rs. Nil /- has been utilized for the purpose for which it was sanctioned and the balance of R . Nil/- remains unutilized at the end of the year2015-16. 2 Certified that i have ,tisfied myself that the condition on which the grants-in-aid was sanctioned have Audited Statement cf Accounts (Copy enclosed) Kinds of checks exerc ised 1 Audited Statement cf Accounts (Copy enclosed 2 Checking of payment Vouchers (N Praveen Singh) 3 Checking of Sanction Letters State Project Director (RMSA) 4 Other checks usually undertaken by auditors. Manipur Auditors Certificate Sat k 8ple 5 n Society We have verified above statement with the books and records produced before us for our verifcaon and found the same has been drawn in accordance therewith. For M.Borar & Co. Chartered Accountants Firm Regn. No. 31 55E CA Manish Bag ra Partner Membership No. - 303339 Date: 22/11/2016 Place Guwahati 一合、〕‘ C4 IL 'fa cc 00 CO 00 00 fn JE. 41 ca 0 41 41 LL- Ln z > CL 11 u gi x (U CO Lu U z en LU to E N ej 0 Lq Lq en 00 E 0 Ln CO 00 LU LU c: > r* uj U- 0 cr 0 en Ln w en Q- 4' Ln en x ui Ln ui ar en a) cs kD > (u c; 0 LL 0 z LL >_ CL CL 0 m < Z m a) tio CG ul u w 02 to E U. U u- C) CL 一侧…………… OFFICE OF THE STATE IMLL&MENAMN SOCIETY RAS iTRIYA MADKYAMIK §HIKSHA ABHIYAN BANK RECONCILIATION STATEMENT OF HDFC BANK, A/C NO.50100076630789 OF SIS.RMSAMANfPUR PARTICULARS AMOUNT AMOUNT Bank Balance as per Cash Book on 31.03.2016 41,262,003.50 1 loslng Balance as per Bank Statement as on 31.03.2016 41,2 62,003.50 For M.Borar & Co. Chartered Accountants Firm Regn. No. 314255E CA Manish Ba ria (N Praveen Singh) Partner State Project Director (RMSA) Membership No. - 3011339 Manipur Date: 22/11/2016 Soriety Place Guwahati fWSA, Ma6lPur PROCUREMENT AUDIT CERTIFICATE This is to Certify that we have gone through the procurement procedure used for the state for IEDSS Scheme under RIVSA based on the audit of records for the year 2015-2016 for the ICT scheme under Rashtriya Madhyamik Sikhsha Abhiyan Mission, Manipur State and inputs from the State Audit Report.I We are statisfied the procurement procedures prescribed in the Manual on Financial management and procurement procedure under SSA for the IEDSS Scheme has been followed/or the following deviation are observed. Amount involved (declared as mis- SR.No [ Details Deviations procument) No Major deviation were observed For M.Borar & Co. Chartered Accountants Firm Regn. No. 3142551. CArn sh B da (N Praveen Singh) Partner State Project Director (RMSA) Membership No. - 303339 Manipur Date: 22/11/2016 State IanVAe Society Place Guwahati RWSA, Manipur RMSA-GIRLS HOSTEL MANIPUR F/Y:2015-2016 AUDIT REPORT OF GIRLS HOSTEL UNDER Rashtriya Madhyamik Shiksha Abhiyan, State implementation Society (SIS), Manipur FOR THE FINANCIAL YEAR ENDED ON 31sT MARCH 2016 -CA AUDITORS M. BORAR & CO. Chartered Accountants 3RD FLOOR, HOUSE NO. 15, BHUBAN BHUYAN PATH, BAMUNIMAIDAN, GUWAHATI-781021, ASSAM Ph: 09864785485 //09485140615 E-mail-camborarghy@gmail.com GUWAHATI-7Q1021, ASSAM 3rd Floor, House No 15 . BORARA CO.) Opp Central PWD Office Charted Accountants BhubahBhuyan Path Banunimaidan, Guwahati - 781 021 AUDITORS' REPORT We have audited the a:tached Balance Sheet for Girls Hostel Scheme under Rashtriya Madhyamik Shiksha Abhiyan, State implementation Society (SIS), Manipur as at 31't March 2016 and also the annexed Income and Expenditure Account and Receipt & Payment Account for the year ended on that date. These Financial statements are the responsibility of State impleTentation Seeiety (Rasht&iya Madhyariiik Shiksfh Abhiyan) arid our responsibility is to expre s an opinion on these financial statements based on our audit. We have conducted our audit in accordance with the auditing 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 frdm material misstatements. An audit includes examination on test basis, of evidences supporting the amounts and disclosures of the same in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by the management, as well as evaluating the overall financial statemehts presentation. We believe our audit provides a reasonable basis for our opinion subject to our comments and observations. Further, the responsibility for the preparation of "statement of Grants-in-Aids" received and utilization ereof is that of the management. The responsibility of the management also includes the adequate accounting records and internal controls for strengthening of the assets and for preventing and detecting fraud and other irrguilari ties. We further report; subject to our observations below- 1) We have obtain d all the information and explanations, which to the best of our knowledge and belief were necessary for the purpose of our audit. However we have not physically verified implementation of program activities at grass root level 2) In our opinion, proper books of-accounts have been kept by the society so far as appears from our examination of those books. 3) The Balance Sheet, Receipt and Payment Account and Income & Expenditure Account dealt with by this report are in agreement with the books of accounts. 4) In our opinion and to the best our information and according to the explanations given to us, the said financial statements read together with other notes given a true and fair view in conformity with accounting principles genera ly accepted in India. *I 85i BOf Ih Sheet, Of Girls Hostel Scheme under the state of affairs of the Rashtriya Madhyamik Shiksha Abhiyan, State Implementation Society, Manipur as at March 31, 2016. * In case of Income and Expenditure a/c the excess of surplus over expenditure of the Girls Hostel Scheme inder the Rashtriya Madhyamik Shiksha Abhiyan, State Implementation Society for the year ended on that date; and * In case of Receipts and Payment Account of the transactions of Girls Hostel Scheme under the Rashtriya Madhyamik Shiksha Abhiyan, State Implementation Society for the year ended on that date. Emo cornborarpQw cmod.com Phone No. +91 361 2655070/ 9864785485 3rd Floor, House No 15 MBORARK CO. Opp CentralPWD Office BhubaniBhuydri Path Chartred AccountantsBhbihsynPt Chafted AcounantsBamuinimaidan , Guwaha.ti - 781 021 Schedule -A : Si nificant Accounting Policies and Notes on Accounts. (A) Significant AcCounting Policies 1. The amount of grant in aid received non recurring for the creation of Fixed Asset(s) from the Minis ry of HRD and Government of Manipur is treated as Capital receipt and taken into Balance Sheet. 2. Fixed Assets & Civil Works (if any) are stated at cost of acquisition inclusive freight, taxes, duties, and other incidental expenses related to acquisition and installation. All fixed assets are stated at gross value. Civil works (if any) are considered as Capital Work in progress till the work is completed and completion certificate is received. 3. The method of account adopted is cash basis. Thus both income and expenditure and related asset and liabilities are recognized on actual cash receipts and disbursement basis. The accruals, receivables, obligation and payables are not accounted and hence not incorporated in statement of account. For M. Borar & Co. Chartered Accountants FRN: 314255E (A anish Iagaria) Place: Guwahati Partner Date: 22/11/2016 Membership No.: 303339 Ema: combororhy@camao!comn Phone No. +91 361 2655070/ 9864785485 3rd Floor, House No 15 Opp Central PWD Office X"'ORA & COtBhubanBhuydni Paith Cart red Accountants lhbnhynPt Bamunimaidan, Gutvahati - 781 021 We would like to draw the attention of management to the below mentioned points: An advance anounting to Rs.28,61,199- has been given to three School management Development Committe,(Nam aly:Aimol Kullen KGBV; KGBV centre Toupokpi & Langol KGBV) and the management are of the view that the same will be recovered in the F/Y:2016-2017/ For M. Borar & Co. Chartered Accountants FTRN: 3115E AS SAMJ (CA. & shB gairia) Place: Guwahati Partner Date: 22/11/2016 Membership No.: 303339 Emol : camboraQbyirnaih comn Phone No, +91 361 2655070/ 9864785485 OFFICE OF THE STATE IMPLEMENATION 59CIETY RASHTRIYA MADHYAMIK SH1KSHA ABHIYAN, MANIPUR Utilization certificate for the year ended 31st March 2016 Name of the scheme: Girls Hostel iRecurringi SL N Particulars Central Share State Share Total 1 Opening Balance as rer previous year audited Balance sheet - 5,698,000.00 Details of funds rec dved during the year Fund Received 2 Total Fund Received 3 Interest 4 Other Receipts 5 Total fund available(S.no. 1+2+3+4) 5,698,000.00 6 Expenditure (grant it aid general) 114.50 7 Expenditure(grant f4r creation of capital assets) _ 8 Total expenditure(S. N0.6+7) - 114.50 UNSPENT BALANCE 5,697,885.50 I Certified thpt Rs' Nil /- Non- recurring Grant-in-aid sanetioned during the year 2015-2016 in favour of Girls Hostel Scheme and Rs. Nil - received as state share from state government and Rs. Nil /- on account of Interest earned and other receipts during the period 2015-2016 and Rs. 56,98,0000 /- (Fifty six lakh ninety eight thousand) on account of unspend balances of the previous year,a sum of Rs. 114-(One hundre forteen) has been utilized for the purpose for which il was sanctioned and the balance of Rs. 5697885 /-(fifty six lakh ninety seven thousand eight hundred eighty five) remains unutilized at the end of the year 2015-16. 2 Certified that i have atisfied myself that the ;ondition on which the grants-in-aid was sanctioned have been duly fulfilled and that I h ve exercise the following to see the money was actually utilised for the purpose for which it was sanctioned. Kinds of checks exercised 1 Audited Statement of Accounts (Copy enclosed) 2 Checking of payment Vouchers 3 Checking of Sanction Letters 4 Other checks usually undertaken by auditors. (N PRAVEEN SINGH) State Project Director MANIPUR Wtte ptog8tb 'M ,VAIL Auditors Certificate State lmplementaUon Societf fRMSA, Manipur We have verified above statement with the books and records produced before us for our verification and found the same has been dro wn in accordance therewith. For M.Borar & Co. Chartered Accountants Firm Regn. No. 314255E CA Manish B aria Partner Membership No. - 303339 Date: 22/11/2016 Place: Guwahati OFFICE OF THE STATE IMPLEMENATION SOCETY RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN, MANIPUR Utilization certificate for the year ended 31st March 2016 Name of the scheme: Girls Hestel (Non-ReSurring1 N. Particulars Cent ral Share State Share Total 1 Opening Balance as per previous year audited Balance sheet 1,044,977.00 _ Details of funds recelYed during the year -_1,044,977__ Fund Received - 3,180,555.00 3,180,555.00 2 Total Fund Received 3 Interest 3,180_55__ _ 0 303,294.00 4 Other Receipts 303_294_00 5 Total fund available (5.bo. 1+2+3+4) 3,180,555.00 4,528,826.00 6 Expenditure (grant in ad general)- __________ 1,220,432.00 7 Expenditure(grant for reation of capital assets) 8 Total expenditure(S-N .6+7) - 1,220,432.00 UNSPENT BALANCE 3,308,394.00 1 Certified that Rs. NIL/- (Rupees NIL) of Grant-in-aid sanctioned during the year 2015-2016 in favour of Girls Hostel Scheme and Rs. 31,80,555 /- (Rupees Thirty Three Lakh Eighty Thousand Five Hundred and Fifty Five Only) received as state share from state government and Rs. 3,03,294/- (Rupees Three Lakh Three Thousand Two Hundred and Ninty Four Only) on actit df ifit6t&t earried mid dth6t feeipt& dUrrig the pdtidd 201S-2016 aid Rt.W,44,977 /- (up6es ten lakh f6tty four thousand nine hundred seventy seven Only) on account of unspend balances of the previous year,a sum of Rs. 12,20,432 /- (rupees Twelve Laks Twenty Thousand four hundred thirty two Only) has been utilized for the purpose for which it was sanctioned and the balance of Rs. 33,08,394/- (rupeesThirty three lakh eight thousand three hundred ninety four Only)remains unutilized (including Advance to School Mangement Development Committe of Rs.28,61,199 (rupees Twenty Eight Laks Sixty One Thousand One Hundred and Nirity Nine Only) at the end of the year 2015-16. 2 Certified that i have satisfied myself that the condition on which the grants-in-aid was sanctioned have been duly fulfilled and that I have exerciselthe following to see the money was actually utilised for the purpose for which it was sanctioned. 3 The closing unspent bal nce includes loan to SMOCC amounting to Rs.28,61,199/- Kinds of checks exercis I 1 Audited Statement of A onts (Copy enclosed) 2 Checking of payment Vo chers 3 Checking of Sanction Letters (N PRAVEEN SING 4 Other checks usually undertaken by auditors. State Project Director,SIS,RMSAMANIPUR State Prolecl auectof State Implementation Society Auditors Certificate fRMSA, Manipur We have verified above statemint with the books and records produced before us for our verification and found the same has been drawr in accordance therewith. For M.Borar & Co. Chartered Accountants Firm Regn. No 14255E &anishB garia Partner Membership No. - 303339 Date: 22/11/2016 Place: Guwahati 0 N00 N m o o L - c N M4 co .a'c Oj CO cm c Q ene 0000 000 Ø ~~f0 X b 4- o-C 4r 0 '- aoe C E (U - u ic oi ( -3 _ E z o E 0 v> 20 E : - a- o ci -I 0 - Z U o 4: 0c - c zrC EL--. > >. > n - U æOO - .O 0 __ __ _ mJ 2 (U~~ 000 0I LLn Lu 0 N LO n O n sN cm ene - - o.: 00> cQ~ a , z Ln _ _ _- - rn C) c onu E U 0) 0W I>L 01 0' 0>o b0 - -m - - E E LU 0 0 *L _ > 6 0 (o 'E 4E _ _ _ _ 0 :6: (U ( Uo. o- F- 11 - - CC CM rnCL IL ~ - -n E SE. Luu -J R ' Z5 - > E m E u LQL /* z - 2 - & c..c CG 0 E C O O< <æa< Lf> 0 LfL en 0 m co o *IO r * *. 4 c - - - -o o --- × L G) x 0 L0 u en LL- eno -to 0 E ~0w C- tnz o -0 - L - bDw LOL -,-C 「・…巨：、；―、