V~NICIh SUEII CCAAIYurCIF9 STATI hMhALThU SOCI"jYq I 4~ANUM1IA43AL~ 9hUJAIAT. Suee T nFloor, Block - 5, Dr. Jivraj Mehta Bhavan, Gandhinagar., Gujarat. Ref. No. :- TB-382015/Audit Report-14-15/ 3 5 I /15. To, Dr. Sunil D. Khaparade, Dy.Director General ( TB), Central TB Division, Room No:- 522, "C" Wing, 5th Floor, Nirman Bhavan, New Delhi - 110011. Phone:- 011 -23018126. Subject: - Submission of Audit Report the Financial Year 2014-2015. Dear Sir, Please find enclosed herewith the Audit report for the Financial Year ended on 31 st March - 2015 containing consolidated audit report - Gujarat state This is for your kind information and necessary actions. Thanking you, t Yours faithfully, Additional Director (Health) & Chairman RNTCP Sub Committee, SHS, Gandhinagar. Encl: As above RAJ HAR GOPAL & CO. CA CHARTERED ACCOUNTANTS INDEPENDENT AUDITORS' REPORT (Consolidated Financial Statements for the Revised TB Control Project Implemented through the State RNTCP Sub Committee, State Health Society, Gandhinagar, State:- Gujarat) (For project financial statement including SOE) To, Deputy Director General ( T.B.), Government of India Ministry of Health & Family Welfare, Nirman Bhavan, New Delhi. Report on the Financial Statements We have audited the accompanying consolidated Financial Statement of the Revised TB Control Project Implemented through the State RNTCP Sub Committe( including T.B Training Centre ), State Health Society ,Gandhinagar, State:- Gujarat incorporating 33 Districts and 3 Municipal Corporation Financial statements audited by us (under the Revised Tuberculosis Control Project) RNTCP - II) financed under World Bank credit/ loan No. NIL for the year ended on 31stMarch 2015 and also the Consolidated Statement of Income & Expenditure account and the Consolidated Receipt & Payment account for the year ended, and a summary of significant accounting policies and other explanatory information. Management's Responsibility for the Financial Statements Management is responsible for the preparation of these financial statements that give true and fair view of the financial position, financial performance and receipt & payment of the Bank in accordance with the Accounting Standards issued by ICAI. This responsibility includes the design, implementation and maintenance of the internal control relevant to the preparation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. 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 accounts 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, we considers internal control relevant to the Bank's 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 the accounting policies used and the reasonableness of the accounting estimates made by the management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 412, Ansal Bhawan, 16, Kasturba Gandhi Marg, New Delhi - 110001 * Ph. 41520698, 41520699 Fax 41011302* Mob. 9810133967 E-mail : rajhargopall @hotmail.com Website: www.rajhargopal.com RAJ HAR GOPAL & CO. basis of the audit indicated in Para I above and subject to the Management LetterAajP UNTANTS statements indicated in Para I abDve in our opinion and to the best of our information and explanations given to us and as shown by the books of the Society we further report that: a. The Financial Statement and The Statement of Income & Expenditure account have been drawn up in Forms "A" and "B" respectively of the third schedule, in accordance with the Provision of section 29 of the Societies Registration Act , 1860. b. We have obtained all information and explanations, which to the best of our knowledge and belief, were necessary for the purposes of our audit and have found the same to be satisfactory. c. In our opinion, proper books of account have been kept by the Society so far as appears from our examination of the said books. d. The Financial Statement and Statement of Income & Expenditure account dealt with by this report are in agreement with the books of account. e. The transactions of the Society, which have come to our notice, have been within the powers of the Society. f. The Society by and large has followed the applicable guidelines of GOI and Gujarat State Government to the extent applicable to the programme except accrual basis of accounting and depreciation on fixed assets. Opinion In our opinion and to the best of our information and according to explanation given to us, subject to our observations stated in the annexed " Management Letter " and of separate management letter of individual district and Municipal Corporation annexed with each district audit report and Municipal Corporation , the said financial statements read together with Significant Accounting Polices & Notes to accounts gives a true and fair view of the Sources and Application of Funds and financial position of State RNTCP Sub Committee, State Health Society, Gandhinagar, for the year ended 31 March, 2015 in accordance with Standards on Auditing issued by Institute of Chartered Accountants of India. In addition, subject to what is stated here in above (a) with respect to SOEs, adequate supporting documentation has been maintained to support claims to the World Bank for reimbursement of expenditures incurred; and ( b ) which expenditures are eligible for financing under the Loan / Credit Agreement ( c ) Procurement of goods and service has been carried out as per the procurement manual by the Central TB Division , GOI. For RAJ HAR GOPAL & CO Chartered Acco ts FRN-00 0 N. Place: Gandhinagar DEUlJt Date: 04/07/2015 Gopal Kris (Partne M. No. 081085 412, Ansal Bhawan, 16, Kasturba Gandhi Marg, New Delhi - 110001 * Ph.: 41520698, 41520699 Fax: 41011302* Mob. : 9810133967 E-mail : rajhargopall @hotmail.com Website: www.raihargopal.com RAJ HAR GOPAL & CO. CHARTERED ACCOUNTANTS STATE RNTCP SUB COMMITTEE, STATE HEALTH SOCIETY, GANDHINAGAR. MANAGEMENT LETTER With reference to Audit Report for the financial year ended on 31st March 2015 of STATE RNTCP SUB COMMITTEE, STATE HEALTH SOCIETY, GANDHINAGAR( Consolidated ). We have raised following issues during the audit. Kindly submit the reply of the same. Our observations are as under:- ---------------------------------------------------------NIL --------------------------------------------------------- For RAJ HAR GOPAL & CO Chartered Accountants FRN-002074 Place: Gandhinagar DW Date: 04/07/2015 Gopal Kri ta (Partner) M. No. 081085 412, Ansal Bhawan, 16, Kasturba Gandhi Marg, New Delhi - 110001 * Ph. 41520698, 41520699 Fax: 41011302 * Mob.: 9810133967 E-mail :rajhargopall @hotmail.com Website: www.rajhargopal.com VNTCU SUl CCMMiTEET, STATIE HALTH SOCIETV, OANUHINASAU . OUJAVAT. %,.Cm fnd Floor, Block - 5, Dr. Jivraj Mehta Bhavan, Gandhinagar., Cujarat. NAME OF THE SOCIETY: - STATE RNTCP SUB COMMITTEE, STATE HEALTH SOCIETY, GANDHINAGAR, STATE :- GUJARAT. (Consolidated) .lanazement Reply to the Audit Observations raised vide Audit report for the financial year uded on 31st March 2015. Nos. Audit Observation Management Reply NIL NIL Signature of ember secretary Chairman The Statutory Auditor, j Har Gopal& Co. ' hartered Accountants 12 AnsalBhawan, 16 Kasturba Gandhi Marg w Delhi - 110001 e are agree with the Management Reply. s per our Report of even date attached. r, Raj Har Gopal & Co harte ed Accountants opal Krishan Gupta), 04 rtner ace: Gandhinagar. te: State RNTCP Sub Committee, State Health Society, GandhinaLar. 3IGNIFICANT ACCOUNTING POLICIES AND NOTES FORMING PART OF ACCOUNTS FOR THE FINANCIAL YEAR 2014-2015. AIGNIFICANT ACCOUNTING POLICIES 1) BASIS OF ACCOUNTING * The financial statements have been prepared under the historical cost convention, in accordance with the generally accepted accounting policies under the double entry system of accounting. * Unless otherwise stated here under, the Financial Accounts are drawn up on cash basis. ) TREATMENT OF GRANT IN AID FROM CENTRE/ STATE * Grant-in-Aid has been taken into account on actual receipt from CTD/STCS/Others. However, the Grant sanctioned/funds transferred by Government of India / State Society during the year (usually fag end of the year) but actually received by the Society after the close of the year has been credited to Grant-in-aid by debit to the head "Funds in Transit A/c". ,) TREATMENT OF ADVANCES * General Advances are charged off to the relevant account head on receipt of adjustment bill/utilization certificate / actual receipt of goods or services. * Grant-in-Aid to NGO(s) Funds released to the NGO(s) are booked as expenditure. The utilization of funds will be monitored by the guidelines applicable to NGO s. * For Civil Works Funds deposited with Public Works Department/ contractor is treated as advance at the time of release. On receipt of certificate of stage of completion, it booked as expense to the extent it is certified by PWD/ to the extent due to the contractor based on the stage of completion / the terms of agreement. TREATMENT OF PURCHASE OF MATERIAL (e.g. IEC MATERIAL, STATIONERY, MEDICINES, LAB CONSUMABLES ETC.) * 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. * Material supplied by CTD or other donor agencies free-of-cost are not taken into account in the financial books of accounts, and only recorded in the relevant stock registers. TREATMENT OF FIXED ASSETS AND DEPRECIATION * Assets acquired under the project are valued at historical cost including all direct costs (i.e. purchase price, transportation expenses, installation charges and other expenses incurred for bringing the fixed asset in working condition), incurred prior to its first use. * In consonance of financial guidelines, no depreciation is charged on fixed assets. TREATMENT OF INTEREST EARNED IN THE BANK ACCOUNT * No funds are kept in the Fixed Deposit. * Interest earned on the funds kept in the Saving Bank Account maintained by the Society is accounted as Receipt and treated like Grant-in-aid, to be utilized for the same purposes for which the grant was received and subject to the same norms/guidelines. TRANSFER OF FUNDS TO DISTRICT SOCIETIES /INTER- DISTRICT 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 (Paym )' a irr consolidated accounts these are set off against each other like contra entries. TREATMENT OF CAPTAL FUND We have given the same effect in the Capital Fund of the District as compared to the previous year. As per Accounting Standard 12 of ICAI, we have created the Capital Fund for Fixed Assets and the same is matching with the Fixed Assets shown in the Balance Sheet. NOTES ON ACCOUNTS Following Books of Accounts & Records have been maintained by the Society during the year under review. Cash Book Bank Book Bank Statement Journal Register General Ledger Other document & related records. The transactions are recorded in the books of account with such documentary evidence, which were signed and passed by competent authority. The balances of amount in current liabilities and current assets are as per books of accounts and subject to confirmation from the respective parties. The current assets are considered good and recoverable or adjustable in the next financial year. FOR, RAJ HAR GOPAL & CO FOR, STATE RNTCP SUB COMMITTEE, STATE HEALTH SOCIETY, GANDHINAGAR CHARTERED ACCOUNTANTS (Gop shan Gupt emrSecretary Chairman Partner 21 Place: Gandhinagar. DATE:- FORM GFR 19-A Consolidated Audited Utilization Certificate STATE RNTCP SUB COMMITTEE, STATE HEALTH SOCIETY, GANDHINAGAR, STATE:- GUJARAT CONSOLIDATED UTILISATION CERTIFICATE (COVERING SHS/STCS, STDC AND ALL THE DHSIDTCs AND 3 CORPORATIONS ) FOR THE FINANCIAL YEAR 2014-15(01-04-2014 TO 31-03-2015) Sr.No. Sanction Letter No. and Date Amount Rs. 1 No.L-19015 / 39 / 2014 -TB, Date :- 23-06-2014 by E-Transfer Unique Sanction ID :- RNTCP / IFDIGIAINRIPL/2014-15136 15,77,00,000.00 2 No.L-19015 / 39 ! 2014 -TB, Date :- 29-12-2014 by E-Transfer Unique Sanction ID :- RNTCP / IFDIGIAINRIPL/2014-15/181 2,49,38,000.00 State Share @ 25 % :- NHM / SPMU/ PLANNING 25 % State Share / Order/ 2014-1518808-09/14, Date :- 12-11-2014. 3 Interest / Other Receipt/ Loan( SHS ) received during F.Y 14-15 28,13,308.32 (*) Unspent balances of the previous year UCs sent during 14-15 1,21,00,537.81 Total Rs. 28,35,02,622.13 Certified that out of Rs. 18,26,38,000.00/- grant-in-aid sanctioned during the financial year 2014-15 in favor of STATE RNTCP SUB COMMITTEE, STATE HEALTH SOCIETY, GANDHINAGAR, Gujarat under the Ministry letter No. Given above and State Share @5 % fund received from SHS - Gujarat to RNTCP subcommittee of Rs. 8,59,50,776./- and Rs. 1,21,00,537.811- on account of unspent balance of the previous half year and Interest\./other receipt received of Rs. 28,13,308.321- totaling to Rs. 28,35,02,622.13-, an amount of Rs. 28,96,77,529.90- of RNTCP fund have been utilized by STATE RNTCP SUB COMMITTEE, STATE HEALTH SOCIETY, GANDHINAGAR & and RNTCP SUB COMMITTEE, DISTRICT HEALTH SOCIETY, for the purpose of various activities approved by Govt. of India for implementation through the SHS and DHS for which it was sanctioned as per following details Particulars Amount Rs. Amount Rs. RNTCP - GOI Fund consolidated expenditure/ utilization. 28,96,77,529.90 28,96,77,529.90 Total Expenditure 28,96,77,529.90 And following amounts has been refunded to State Health Society and Loan (SHS) , advance given/ EMD & Other liabilities repaid during the F.Y 2014-15 Particulars Amount Rs. Amount Rs. Loan Refunded during the year NIL NIL Other Liabilities paid I Advances given during the year NIL NIL [Total Payments NIL NIL That the balance of Rs.( - ) 61,74,907.77 (Rupees ( -) Sixty One Lacs Seventy Four Thousand Nine Hundred Seven and Seventy Seven paisa only) which has been carried forward in the next year -2015- 16. Further Certified that I have satisfied myself that the conditions on which the grants-in-aid was sanctioned, have been duly fulfilled / are being fulfilled and that I have exercised that following checks to see that the money was actually utilized for the above mentioned purpose. - Kinds of Checks exercised 1. Books of Accounts and Bank Statement 2. Statements of Expenditures. MEMBER ECRETARY ISTO CHAIRMAN/ ADDL. DIRECTOR AUDITOR STATE RNTCP SUB COMMITTEE, STATE RNTCP SUB COMMITTEE, For RAJ HAR GOPAL & STATE HEALTH SOCIETY, STATE HEALTH SOCIETY, Co.. GANDHINAGAR. GANDHINAGAR. 'CCHARTERED ACCOUNTANTNEW DELHI. 壯 、 〕俗 「뻐 RAJ HAR GOPAL & CO. q N INDEPENDENT AUDITORS' REPORT CHARTERED ACCOUNTANTS (State RNTCP Sub Committee, State Health Society, Gandhinagar) Revised TB Control Project (For project financial statement including SOE) To, The Member Secretary, State RNTCP Sub Committee, State Health Society, Gandhinagar, 2 nd Floor, Block No.5, Dr. Jivraj Mehta Bhavan, Gandhinagar Report on the Financial Statements We have audited the accompanying Financial Statement of the Revised TB Control Project Implemented through the State RNTCP Sub Committee, State Health Society, Gandhinagar, (under the Revised Tuberculosis Control Project) financed under World Bank credit/ loan No. NIL for the year ended on 31stMarch 2015 and also the Statement of Income & Expenditure account and the Receipt & Payment account for the year ended, and a summary of significant accounting policies and other explanatory information. Management's Responsibility for the Financial Statements Management is responsible for the preparation of these financial statements that give true and fair view of the financial position, financial performance and receipt & payment of the Bank in accordance with the Accounting Standards issued by [CAI. This responsibility includes the design, implementation and maintenance of the internal control relevant to the preparation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error, 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 accounts 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, we considers internal control relevant to the Bank's 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 the accounting policies used and the reasonableness of the accounting estimates made by the management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 412, Ansal Bhawan, 16, Kasturba Gandhi Marg, New Delhi - 110001 Ph. 41520698, 41520699 Fax: 41011302 Mob. 9810133967 E-mail : rajhargopall @hotmail.com Website: www.rajhargopal.com RAJ HAR GOPAL & CO. Vo#'n the basis of the audit indicated in Para 1 above and subject to the Management OWtjEWCCOUNTANTS ancial statements indicated in Para 1 above in our opinion and to the best of our information and explanations given to us and as shown by the books of the Society we further report that: a. The Financial Statement and The Statement of Income & Expenditure account have been drawn up in Forms "A" and "B" respectively of the third schedule, in accordance with the Provision of section 29 of the Societies Registration Act, 1860. b. We have obtained all information and explanations, which to the best of our knowledge and belief, were necessary for the purposes of our audit and have found the same to be satisfactory. c. In our opinion, proper books of account have been kept by the Society so far as appears from our examination of the said books. d. The Financial Statement and Statement of Income & Expenditure account dealt with by this report are in agreement with the books of account. e. The transactions of the Society, which have come to our notice, have been within the powers of the Society. f. The Society by and large has followed the applicable guidelines of GO] and Gujarat State Government to the extent applicable to the programme except accrual basis of accounting and depreciation on fixed assets. Opinion a. The statement of account dealing with this report includes funds received under National Rural Health Mission of Government of India and from World Bank under the Revised National Tuberculosis Control Project (Credit No -NIL). b. In our opinion and to the best of our information and according to the explanation given to us subject to our observations stated in the annexed " Management Letter ", the said financial statements read together with Significant Accounting Polices & Notes to accounts gives a true and fair view of the Sources and Application of Funds and financial position of State RNTCP Sub Committee, State Health Society, Gandhinagar, for the year ended 31 March, 2015 in accordance with Standards on Auditing issued by Institute of Chartered Accountants of India (1).In the case of the Financial Statement, of the state of Affairs of the Society as at 31st March 2015; (2).In the case of the Statement of Income & Expenditure, of the Income over expenses of the society for the year ended on that date and (3).In the case of the Receipt & Payment account, of the receipt & payment for the year ended on that date. c. In addition, subject to what is stated here in above (a) with respect to SOEs, adequate supporting documentation has been maintained to support claims to the World Bank for reimbursement of expenditures incurred; and ( b) which expenditures are eligible for financing under the Loan / Credit Agreement ( c ) Procurement of goods and service has been carried out as per the procurement manual by the Central TB Division, GOI. For RAJ HAR GOPAL & CO. Chartered Accountants FRN-002074N Place: Gandhinagar Date: 04-07-2015 G ri Gupta (Partner) M. No. 081085 412, Ansal Bhawan, 16, Kasturba Gandhi Marg, New Delhi - 110001 * Ph.: 41520698, 41520699 Fax : 41011302* Mob. : 9810133967 E-mail : rajhargopall @hotmail.com RAJ HAR GOPAL & CO. CHARTERED ACCOUNTANTS STATE RNTCP SUB COMMITTEE, STATE HEALTH SOCIETY, GANDHINAGAR. MANAGEMENT LETTER With reference to Audit Report for the financial year 2014-15 of STATE RNTCP SUB COMMITTEE, STATE HEALTH SOCIETY, GANDHINAGAR. We have raised following issues during the audit. Kindly submit the reply of the same. Our observations are as under:- ---------------------------------------------------------NIL --------------------------------------------------------- Place: - Gandhinagar For, Raj Har Gopal & Co. Date: - 04-07-2015. Chartered AccountanWf FRN-002074N /v. Gopal Krish (Partner) Membership No. :- 081085 412, Ansal Bhawan, 16, Kasturba Gandhi Marg, New Delhi - 110001 * Ph.: 41520698, 41520699 Fax: 41011302* Mob.: 9810133967 E-mail : rajhargopall @hotmail.com VUNTC hUIB CCMMITTE, STAiT HEALTH SOCI V, 5 nd CANV1INACAV ,UJAVAT. 2nd Floor, Block - 5, Dr. Jivraj Mehta Bhavan, Gandhinagar., Gujarat. 40 ?XCur forn8. NAME OF THE SOCIETY: - STATE RNTCP SUB COMMITTEE, STATE HEALTH SOCIETY , GANDHINAGAR, STATE :- GUJARAT. Manaement Reply to the Audit Observations raised vide Audit report for the financial yea 2014-15. No. Audit Observation Management Reply 1 . NIL NIL Signature of Menber secretary Chairman To, RN The Statutory Auditor, Stat Raj Har Gopal& Co. Ganc. , , G r Chartered Accountants 412 AnsalBhawan, 16 Kasturba Gandhi Marg New Delhi - 110001 We agree with the Management Replies. As per our Report of even date attached. For, Raj Har Gopal & Co ChartereL ccountarf ' (Gopal Krishan Gu Partner Place: Gandhinagar. Date: State RNTCP Sub Committee, State Health Society, Gandhinagar. SIGNIFICANT ACCOUNTING POLICIES AND NOTES FORMING PART OF ACCOUNTS FOR THE FINANCIAL YEAR 2014-2015. SIGNIFICANT ACCOUNTING POLICIES 1) BASIS OF ACCOUNTING * The financial statements have been prepared under the historical cost convention, in accordance with the generally accepted accounting policies under the double entry system of accounting. * Unless otherwise stated here under, the Financial Accounts are drawn up on cash basis. 2) TREATMENT OF GRANT IN AID FROM CENTRE/ STATE Grant-in-Aid has been taken into account on actual receipt from CTD/STCS/Others. However, the Grant sanctioned/funds transferred by Government of India / State Society during the year (usually fag end of the year) but actually received by the Society after the close of the year has been credited to Grant-in-aid by debit to the head "Funds in Transit A/c". 3) TREATMENT OF ADVANCES General Advances are charged off to the relevant account head on receipt of adjustment bill/utilization certificate / actual receipt of goods or services. * Grant-in-Aid to NGO(s) Funds released to the NGO(s) are booked as expenditure. The utilization of funds will be monitored by the guidelines applicable to NGO s. * For Civil Works Funds deposited with Public Works Department/ contractor is treated as advance at the time of release. On receipt of certificate of stage of completion, it booked as expense to the extent it is certified by PWD/ to the extent due to the contractor based on the stage of completion / the terms of agreement. 4) TREATMENT OF PURCHASE OF MATERIAL (e.g. IEC MATERIAL STATIONERY, MEDICINES, LAB CONSUMABLES ETC.) * 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. * Material supplied by CTD or other donor agencies free-of-cost are not taken into account in the financial books of accounts, and only recorded in the relevant stock registers. 5) TREATMENT OF FIXED ASSETS AND DEPRECIATION * Assets acquired under the project are valued at historical cost including all direct costs (i.e. purchase price, transportation expenses, installation charges and other expenses incurred for bringing the fixed asset in working condition), incurred prior to its first use. * In consonance of financial guidelines, no depreciation is charged on fixed assf4: 6) TREATMENT OF INTEREST EARNED IN THE BANK ACCOUNT * No funds are kept in the Fixed Deposit. * Interest earned on the funds kept in the Saving Bank Account maintained by the Society is accounted as Receipt and treated like Grant-in-aid, to be utilized for the same purposes for which the grant was received and subject to the same norms/guidelines. 7) TRANSFER OF FUNDS TO DISTRICT SOCIETIES /INTER- DISTRICT 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 are set off against each other like contra entries. 8) TREATMENT OF CAPTAL FUND * We have given the same effect in the Capital Fund of the District as compared to the previous year. As per Accounting Standard 12 of ICAI, we have created the Capital Fund for Fixed Assets and the same is matching with the Fixed Assets shown in the Balance Sheet. NOTES ON ACCOUNTS Following Books of Accounts & Records have been maintained by the Society during the year under review. Cash Book Bank Book Bank Statement Journal Register General Ledger Other document & related records. The transactions are recorded in the books of account with such documentary evidence, which were signed and passed by competent authority. The balances of amount in current liabilities and current assets are as per books of accounts and subject to confirmation from the respective parties. The current assets are considered good and recoverable or adjustable in the next financial year. FOR, RAJ HAR GOPAL & CO FOR, STATE RNTCP SUB COMMITTEE, STATE HEALTH SOCIETY, GANDHINAGAR CHARTERED -ACOUNTANTS Memb r Secretary C Partner Place: Gandhinagar. Date:- FORM GFR 19-A Consolidated Audited Utilization Certificate STATE RNTCP SUB COMMITTEE, STATE HEALTH SOCIETY, GANDHINAGAR, STATE:- GUJARAT CONSOLIDATED UTILISATION CERTIFICATE ( COVERING SHS/STCS, STDC AND ALL THE DHS/DTCs AND 3 CORPORATIONS ) FOR THE FINANCIAL YEAR 2014-15(01-04-2014 TO 31-03-2015) Sr.No. Sanction Letter No. and Date Amount Rs. 1 No.L-1 9015/ 39 / 2014 -TB, Date :- 23-06-2014 by E-Transfer Unique Sanction ID :- RNTCP / IFDIGIA/NRIPL/2014-15/36 15,77,00,000.00 2 No.L-1 9015 / 39 / 2014 -TB, Date :- 29-12-2014 by E-Transfer 2 Unique Sanction ID :- RNTCP / IFD/GIAINR/PL/2014-15/181 2,49,38,000.00 State Share @ 25 % :- NHM I SPMU/ PLANNING 25 % State Share / L_ Order/ 2014-15/8808-09/14, Date :- 12-11-2014. 4 Interest/ Other Receipt/ Loan( SHS ) received during F.Y 14-15 19,38,44,955.32 Unspent balances of the previous year UCs sent during 14-15 1,21,00,537.81 Total Rs. 47,45,34,269.13 Certified that out of Rs. 18,26,38,000.00/- grant-in-aid sanctioned during the financial year 2014-15 in favor of STATE RNTCP SUB COMMITTEE, STATE HEALTH SOCIETY, GANDHINAGAR, Gujarat under the Ministry letter No. Given above and State Share @ 25 % fund received from SHS - Gujarat to RNTCP subcommittee of Rs. 8,59,50,776.001- and Rs. 1,21,00,537.811- on account of unspent balance of the previous year and Interest / other receipt/ Loan ( SHS ) received of Rs. 19,38,44,955.32- totaling to Rs. 47,45,34,269.13/-, an amount of Rs. 28,96,77,529.90/- of RNTCP fund have been utilized by STATE RNTCP SUB COMMITTEE, STATE HEALTH SOCIETY, GANDHINAGAR & and RNTCP SUB COMMITTEE, DISTRICT HEALTH SOCIETY, for the purpose of various activities approved by Govt. of India for implementation through the SHS and DHS for which it was sanctioned as per following details Particulars Amount Rs. Amount RNTCP - GOI Fund consolidated expenditure/ utilization. 28,96,77,529.90 28,96,77,529.90 Total Expenditure 28,96,77,529.90 And following amounts has been refunded to State Health Society and Loan (SHS) advance given! EMD & Other liabilities repaid during the F.Y 2014-15. Particulars Amount Rs. Amount Rs. Loan Refunded during the year 14,49,38,000.00 14,49,38,000.00 Other Liabilities paid / Advances given during the year 58,51,850.00 58,51,850.00 Total Payments 15,07,89,850.00 That the balance of Rs. 3,40,66,889.23 (Rupees Three Crore Forty Lacs Eight Hundred Eighty Nine and Twenty 'hree paisa only)( Cash on hand Rs. 1,23,182.31 and Bank Balance of Rs. 3,39,43,706.92) qote :- Net outstanding loans & liabilities and current advance of Rs. 4,02,41,797.00 has included in above losing balance , so Rs. (- ) 61,74,907.77 is final RNTCP Unspent Grant )which has been carried forward in the ext year -2015-16. irther Certified that I have satisfied myself that the conditions on which the grants-in-aid was sanctioned, have been ily fulfilled / are being fulfilled and that I have exercised that following checks to see that the money was actually lized for the above mentioned purpose. ids of Checks exercised Books of Accounts and Bank Statement Statements of Expenditures. q MEMBER ECRETARY /STO CHAIRMAN/ ADDL. DIRECTOR AUDITO - D H STATE RNTCP SUB COMMITTEE, STATE RNTCP SUB COMMITTEE, For RAJ HAR G & STATE HEALTH SOCIETY, STATE HEALTH SOCIETY, CO.. GANDHINAGAR. GANDHINAGAR. CHARTEREDACCOUN NEW DELHI.