Rajasthan Grameen Aajeevika Vikas Parishad (RRLP Project) STATUTORY AUDIT REPORT FOR THE YEAR ENDED 2017-18 1 I'") ~ !!!!!!!!!!!!! !!!!!!!!!!!!! !!!!!!!!!!!!! !!!!!!!!!!!!!!! !!!!!!!!!!!!! !!!!!!!!!!!!! !!!!!!!!!!!!! !!!!!!!!!!!!! !!!!!!!!!!!!! !!!!:l!!!!!!!!! !!!!!!!!!!!!! !!!!!!!!!!!!! !!!!!!!!!!!!!!! !!!!!!!!!!!!! !!!!!!!!!!!!! !!!!!!!!!!!!! !!!!!!!!!!!!! !!!!!!!!!!!!! !!!!!!!!!!!!! !!!!!!!!!!!!! !!!!!!!!!!!!! !!!!!!!!!!!!!!! ~ r') £XTR£NAL AUDIT REPORT RAJASTHAN 6RAM£EN AAJ££"IKA "IKAS PARISHAD RAJASTHAN RURAL LIVELIHOOD PROJECT (RRLP) PERIOD:- APRIL 2017 TO MARCH 2018 CONDUCTED BY AEiARWAL &. DHANDHANIA CHARTE.RE.D ACCOUNTANTS 204,EMPIRE STATE BUlL.DlNEi, RlNG ROAD,SURAT-395002 EMAlL:SANJA'Y@ADCAlNDlA.COM Rajasthan Grameen Aajeevika Vikas Parishad(RRLP) Third Floor, RFC Block, Udyog Bhawan, Tilak Marg, Jaipur, Rajasthan Phone no. 2227011, 4259900, Fax-2227723 M/s AGARWAL & DHANDHANIA 204, Empire State Building, Ring Road, Surat - 395002 This representation Letter is provided in connection with your audit of the Project Statements of the st Rajasthan Rural Livelihoods Project under Credit No. 4859 for the year ended on 31 march 2018 for the purpose of expressing an opinion as to whether the financial statements give a true and fair view of the financial position of the project as of RRLP and of the sources and uses of funds for the year then ended. We acknowledge our responsibility for the fair presentation of the financial statements in accordance with the basis of accounting followed by the RGAVP, and we confirm, to the best of our knowledge and belief, the following representation made to you during your audit: • The project financial statements are free of material misstatements, including omissions. • Assets shown on the project balance s~eet exist, are owned by the project, and are used solely for project purpose. • Project funds have been used for the purpose for which they were provided. • Project expenditure are eligible for financing under the Guidelines. • There have been no irregularities involving management or employee who have a significant role in internal control or that could have a material effect on the project financial statements. • The Management has taken proper and sufficient care for safeguarding the assets of the Company for preventing and detecting fraud and other irregularities. • Procurement has been done as per the agreed procedures. • We have made available to you all books of account and supporting documentation relating to the project. • We have made available to you all procurement documents relating to the project. • All complaints received and subsequent correspondences thereof have been made available. • The project has complied with the conditions of all relevant financial management and Procurement Manual and the COM. \J~ State Mission Director RGAVP '----H-"tf 1- ~---Fin an ci a I Advisor RGAVP ' I AGARWAL & DHANDHANIA Chartered Accountants To The State Mission Director, Rajasthan Grameen Aajeevika Vikas Parishad 3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur I") Sir, ', Sub: External Audit report of RRLP for the period April 17- March 18 ') In reference of our audit agreement, we are pleased to submit External ', Audit Report, Executive Summary, and Action taken Report of previous "") pending para, Suggestions on operations. These includes as follows: ') 1) SPMU JAIPUR 8) DPMU CHURU 15) DPMU TONK 2)DPMU PRATAPGARH 9) DPMU RAJSAMAND 16) DPMU DAUSA ' 3) DPMU BANSWARA 10) DPMU DUNGARPUR 17) DPMU BIKANER ' } 4) DPMU CHITTORGARH 11) DPMU KOTA 18) DPMU SAWAI MADHOPUR ) 5) DPMU DHOLPUR 12) DPMU BUNDI 19) DPMU JAIPUR ) (Resource Cell) ) 6) DPMU KARAULI 13) DPMU BARAN 20) DPMU BHILWARA ) 7) DPMU UDAIPUR 14) DPMU JHALAWAR ) Our coverage area includes report on verticals namely, Block office, cluster level federation, self help groups also. ) The observations/shortcomings as noticed during our audit course had J been discussed and brought to the knowledge of the concerned J authorities. J Kindly acknowledge the receipt. J Thanking you J For Ag~"'""-' & Dhandhania Chart re J J J CAAi (Partner) J M.No. 111062 J J 204, Empire State Building, Ring Road, Surat, Gujarat-395002 J J J J .J !j ~ r, ') ,, INDEX I') ,, Sr.No Particulars Page No. ") 1 Introduction of Protect '") 2 Inda endent Audit Re ort 3 Consolidated Balance Sheet, Income and ' ') 4 5 Ex enditure Statement & Notes of accounts ~ 6 ) 7 Action taken Report on previous External Audit endin Para ) ) ) ) J J J J u J v J J J J J J J J AGARWAL & DHANDHANIA Chartered Accountants RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD (RGAVP), JAIPUR RAJASTHAN RURAL LIVELIHOOD PROJECT (RRLP) MANAGEMENT LETTER FOR THE YEAR 2017-2018 SECTION - I 1.1 INTRODUCTION The audit of Rajasthan Rural Livelihoods Project (hereinafter referred to as 'RRLP'), an International Development Association (hereinafter referred to as 'IDA') assisted project funded in terms of credit no. 4859-IN has been carried out by "M/s Agarwal & Dhandhania, Chartered Accountants, Surat, Gujarat (hereinafter referred to as 'AGARWAL & DHANDHANIA') for the year 2017-18. The Ministry of Rural Development and Panchayati Raj, Government of Rajasthan J (hereinafter referred to as 'RDPR') is executing the 'RRLP' project through "Rajasthan Grameen Aajeevika Vikas Parishad (hereinafter referred to as 'RGAVP')", a society ') registered under The Rajasthan Societies Registration Act, 1958. :) 1.2 PROJECT BACKGROUND ) Recognizing the need for continued action for promoting livelihoods in the state, Government of Rajasthan through 'RGAVP' is implementing a follow on project ) (referred to as RRLP) to the District Poverty Initiative Project (DPIP) implemented ) during the period 2000-2007.The 'RRLP' project is being implemented in 18 districts of Rajasthan, namely Baran, Bhilwara, Bundi, Banswara, Bikaner, Chittorgarh, Churu, ) Dausa, Dholpur, Dungarpur, Jhalawar, Karauli, Kata, Pratapgarh, Sawaimadhopur, Rajsamand, Tonk and Udaipur over a period of five years which is further extended by ) world bank mission for the period from November 1, 2016 to October 15, 2018. J For implementation of 'RRLP' project, an independent society has been set up namely "Rajasthan Grameen Aajeevika Vikas Parishad" which provides overall direction to the J project. The society has a three tier structure under Governing Council and Empowered Committee and is headed by a State Mission Director. The program .J management units have been set up at three levels i.e. State, District and PFT level. The State Project Management Unit (SPMU) has the responsibility for management .J and implementation of mission strategies. The District Project Management Unit (DPMU) is responsible coordination, managing, supervising and supporting the project J implementation. The PFT are the primary implementation Unit within the overall project structure. J u 'J u u u u u v V AGARWAL & DHANDHANIA Chartered Accountants 1.3 BRIEF BACKGROUND OF THE PROJECT Project Name : Rajasthan Rural Livelihood Project (RRLP) Project Period : Project Preparation Facility: atn October 2009 - 31st March 2011 Project Period: 24th May 2011 - 31st October 2016 Extension Period: 1st November 2016 -15th October 2018 Implementing Agency : Rajasthan Grameen Aajeevika Vikas Parishad (RGAVP) Amount of Fianacing : Original: 106,700,000.00 ( expressed in SOR) Revised: 80,700,000.00 1.4 OBJECTIVES OF THE PROJECT The objective of Rajasthan Rural Livelihood Project (RRLP) is to enhance the economic } opportunities, access to basic amenities and participation in community decision ) making for the poor, with a focus on women and marginalized groups in 18 targeted districts of Rajasthan. The objective is to be achieved through support under five broad ) components as detailed under: ) (i) Institution Building and Social Empowerment ) The objective of this component is to help the poor mobilize themselves into Self Help Groups (SGHs) and gradually develop their own capacity to initiate ) and expand sustainable livelihoods activities. ) (ii) Community Investment Support J The objective of this component is to support asset creation of SH Gs and their federations and identify and support innovative approaches to improve the J livelihoods of the rural poor. J (iii) Skills Development and Livelihood Promotion J The objective of this component is to support beneficiaries to capture new employment opportunities through the establishment of a structured r.J mechanism for skill development and job creation. J (iv) Climate Change Adaptation J The objective of this component is to develop and implement drought adaptation mechanisms and institutional models, at the state, district, and J local level, for a more effective delivery of assistance to drought-affected communities through improved coordination and leveraging programs, J currently delivered by the Government of Rajasthan. J (v) Project Implementation Support J J J J J AGARWAL & DHANDHANIA Chartered Accountants 1.5 FUNDING MODALITIES The flow of funds is depicted through a flow chart as given below: n 'J } :-) J n ) ) ) ) J J J J .J J J J J J J J J J J AGARWAL & DHAN DHANIA Chartered Accountants SECTIO N - II 2.1 SCOPE OF AUDIT >- To ensure that World Bank receives adequate independent, professional audit assurance that the proceeds of the credit were used for the purposes intended that the PFS are free from material misstatement, and the terms of the legal agreements were complied with in all material respects. >- The key objectives of the Project's external audit are to give an opinion whether: • the PFS give a true and fair view of the financial position of the Project at the end of the period under audit, and of the sources and applications (including expenditure) of project funds for that period; • the Project funds were utilized for the purposes for which they were provided; ") • expenditures are eligible for financing under the Project and these were ") exclusively financed through the Project funds and funds have been received by RRLP for incurring these expenditures; ) ) • expenditure reported in the Interim Unaudited Financial Reports (IUFR) are in agreement with the books of account and the IUFRs can be relied upon to ) support applications for withdrawal of Credit, and adequate documentation has been maintained to support these claims; ) ) • Procurement has been carried by RRLP in line with the agreed procedures as detailed in the Project legal agreements and the Procurement Manual; and J ) • the Project has an adequate internal control system (including its continuing implementation and effectiveness) and adheres to the provisions of the project J legal agreements, the Financial Management, Procurement and Operations Manual in all material aspects. J .J > The Project's books of accounts provides the basis for preparation of the PFS and are J established to reflect the financial transactions in respect of the project as maintained by the project implementing agency, RGAVP at the State Project J Management Unit (SPMU), District Project Management Units (DPMU) and Project ..J Facilitation Teams (PFT) . ..J };> The audit has been carried out in accordance with the Standards of Auditing issued by the Institute of Chartered Accountants of India (ICAI). Accordingly we had J considered the materiality when planning and performing the audit to reduce the J risk to an acceptable level that is consistent with the objectives of the audit. While the primary responsibility for prevention and detection of fraud and error or J ensuring that the project funds are used for purposes as required in the =--=-.. J agreements, rests with both those charged with governance and the mana ..) ...J J AGARWAL & DHANDHANIA Chartered Accountants of RGAVP, in planning and performing the audit procedures and evaluating and reporting the results thereof to reduce the audit an acceptably low level, we had considered the risks of misstatements in the financial statements resulting from fraud and error, as required by Standard on Auditing 240. The Auditor's Responsibilities to consider Fraud and Error in an Audit of Financial Statements issued by the ICAI. );>, Expenditure is incurred against the funds released by the Government of Rajasthan, which is received from the World Bank through Government of India by covering the Project cost. A quarterly Interim Unaudited Financial Report (IUFR) based on actual amounts spent under various interventions is sent to Government of India and the World Bank. );>, The scope of the audit covers such applied tests of accounting records, internal checks and control and other necessary audit of the accounts as per general principles and standard of audits of the Institute of Chartered Accountants of India ') (KAI). While conducting the Audit, attention was given to the following: J • Funds have been used in accordance with the condition of the relevant financial ') norms and financial regulations with due attention to economy and efficiency, and only for the purpose for which the financing was provided. ) ) • Generally accepted accounting principles are followed by all accounting centers under RRLP in a consistent manner. ) • Goods, works and services financed have been procured in accordance with ) relevant provisions of the procurement procedure prescribed for the purpose. Proper documents, namely, purchase orders, tender documents, invoices, ) vouchers, receipts, pay bills, TA bills etc. are maintained and linked to the ) transactions and retained till the end of the project. J • All necessary supporting documents, records and accounts have been kept in respect of all project transactions reported through the IUFR. Clear linkages J exist between books of accounts and reports presented to the Government of J Rajasthan and the World Bank. J • The expenditures claimed through IUFRs are eligible within the legal J agreements and the extent to which the IUFRs can be relied upon as a basis for reimbursement. Where ineligible expenditures were identified as having been J included in withdrawal applications and reimbursed against, these have been specifically reported by us. J J • Expenditure incurred under RRLP project is strictly in accordance with the financial norms or any other clarifications issued from time to time. J • An assessment of the adequacy of the project financial management systems, J J J reliability of accounting systems, data and financial reports; p J J J AGARWAL & DHANDHANIA Chartered Accountants verification and reconciliation procedures; methods of remedying weak control or creating controls in areas in where they are lacking. • The reconciliation of Bank Statements and review and follow up of old outstanding/unusual entries was undertaken by us. • Status of audit compliance of previous audit objections raised was verified and the observations still persisting have been included by us under Action Taken Report section, which has been prepared on exceptional reporting principles. 2.2 Limitations of Audit Limitations of 'AGARWAL & DHANDHANIA' in carrying out the assignment as per scope of work are as under: };:- 'AGARWAL & DHANDHANIA' has restricted the scope of work to 'Terms of ') Reference' on!y. ~ >- 'AGARWAL & DHANDHANIA' has undertaken the audit in accordance with generally J auditing standards, guidelines issued by Institute of Chartered Accountants of India. ) >" In performing review and verification, 'AGARWAL & DHANDHANIA' has relied ) entirely on: ) • Financial and expenditure report/ details provided by Management. ) ) • Financial information provided by the concerned project officials. ) • Other information, schedules, reports and explanations as given to us during and in connection with our audit. J J • Report includes comments on those accounting issues/ accounting policies, which are material and are not in accordance with the applicable Generally J Accepted Accounting Principles (GAAP) generally acceptable in India. J 0 'AGARWAL & DHANDHANIA' has assumed genuineness of all the documents J and signatures thereon as if they were originals and also that the copies confirm to the originals. J .J • Transactions and events which are not recorded and which were not disclosed to 'AGARWAL & DHANDHANIA' may not have been identified in the procedure. J >" The working papers prepared in conjunction with the work are the property of the J firm, constitute confidential and proprietary information and will be retained by J 'AGARWAL & DHANDHANIA' in accordance with Firm's internal policies and procedures. J >" 'AGARWAL & DHANDHANIA' has no responsibility to update the report for J and circumstances occurring after the date of report . ..J ....) J \ I AGARWAL & DHANDHANIA Chartered Accountants The draft observations for each DPMUs and SPMU covered by us was circulated to the concerned office/s against which the response to the extent furnished have been considered by us and incorporated in the management letter against each observations. In case response has not been furnished then the said fact has been reported against each observation in the Management Letter. > This report is for the year 2017-18 and is confidential being for use only to whom it is issued. It must not be quoted, cited, copied, disclosed or circulated, or referred to in correspondence or discussion with any other person or made public except to a person to whom it is issued. I") ") , ") , J ) ) ) ) ) ) J .) J J J J ..J J J J ,J J • " J J AGARWAL & DHANDHANIA Chartered Accountant Independent Auditors' Report To The Governing Body of Rajasthan Grameen Aajeevika Vikas Parish ad ( RGAVP) Jaipur, Rajasthan Report on the Financial Statements -, We have audited the accompanying financial statements of Rajasthan Rural -, Livelihoods Project (RRLP) (financed under World Bank credit No. 4859-IN) being -, implemented by Rajasthan Grameen Aajeevika Vikas Parishad (a society registered under the Rajasthan Societies Registration Act, 1958) which comprise t'") the Balance Sheet as at March 31, 2018, the Income and Expenditure Account, the Receipts and Payments Account for the year ended and a summary of significant J accounting policies and other explanatory information. 'J MANAGEMENTS RESPONSIBILITY FOR THE FINANCIAL ') STATEMENTS ~ Management is responsible for the preparation of these financial statements that ) give a true and fair view of the financial position and financial performance of the society in accordance with Rajasthan Societies Registration Act, 1958. This J responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the financial statements ) that give a true and fair view and are free from material misstatement, whether due to fraud or error. ) ) AUDITORS' RESPONSIBILITY J Our responsibility is to express an opinion on these financial statements based on J 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 J that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from J material misstatement. J An audit involves performing procedures to obtain audit evidence about the u amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgement, including the assessment of the risks of u material misstatement of the financial statements, whether due to fraud or error. J In making those risk assessments, the auditor considers internal control relevant to the Society's preparation and fair presentation of the financial statements in J order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the society's J internal control. An audit also includes evaluating the appropriateness of J accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the fina~~~ J statements. v ....J u I I AGARWAL & DHAN DHANIA Chartered Accountant We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. OPINION In our opinion and to the best of our information and according to the explanations given to us, the accompanying financial statements give a true and fair view of the financial position of Rajasthan Rural Livelihood Project (RRLP) for the year ended March 31, 2018 in conformity with the accounting principles generally accepted in India. Emphasis of Matter Without qualifying our opinion, we draw attention to: A. Notes to Financial Statements 1. Debit/ Credit balances are subject to reconciliation and confirmation. 2. Non-allocation of project implementation expenses amongst RRLP and NRLM/NRLP projects but charged entirely to RRLP project. :) 8. Observations comments as contained in Management Letter ) Our observations/ comments, as contained in the attached Management ) letter wherein internal control system on certain areas needs to be further ) strengthened including certain issues pertaining to non-compliances with statutes. The key issues are as under:- ) a) Statutory dues of 4.85 lakhs towards TDS and Rs. 1. 98 lakhs for GPF/ ESI J were not deposited. Moreover there were delays/ non availability of TDS returns and incorrect TDS returns filed in few cases. J J b) Material departure from the internal control policies was brought to attention, specifically in relation to: J i. Maintenance of financial records due to non-preparation of vouchers in J Tally on real time basis, non-mentioning of narration on the vouchers, J accounting staff not adequately trained for working in Tally, lack of control over processing of vouchers and the manuals not followed J properly. Further, supporting in case of expenses incurred on training J and workshop were not adequate; J ii. lack of control over monitoring of funds released to Self Help Groups (SHGs) through CLFs was observed and also non compliance of J various provisions/ criteria stipulated in Community operational J Manual (COM) and Panchsutra, non receipt of utilization certificates from SH Gs etc.; J -.) J ....J ,J ~ I"") r, AGARWAL & DHANDHANIA Chartered Accountant I'") I"") iii. attendance and leave records for employees/ consultant/ PFTs/ contractual staff deployed through placement agencies were not (') properly maintained; iv. non-recovery/ non-adjustment of advances of Rs. 2460.34 lakhs given to consultants/ staff/ RSLDC/ Other Agencies and also not 'J adjusting the advances timely; ") ,, v. procurement procedures relating to receipt of quotations from a vendor in multiple names, non-compliance of laid down procedure, ,, non-specifications of material, variations in rates, purchase effected at excess rates than MRP were noted in certain cases, which could result in revenue leakage; ") Report on Other Matters a) With respect to Interim Unaudited Financial Reports (IUFRs) submitted to the World Bank, it was noted that the basis for consolidation of IUFRs ") submitted to the World Bank was not verified to us nor tallied with books of accounts and therefore we cannot comment on the accuracy of the same. ~ b) All terms and conditions as laid down under the relevant financing :) agreements(loan agreement and project appraisal document) have been met and the legal covenants mentioned in the financing agreement have ) been complied with other than non-payment of commitment and service ) . charges payable to World Bank on unwithdrawn financing and withdrawn balances respectively. Further, a progress report reporting on project ) activities is to be submitted to the World Bank half yearly. However, the said report was not verified to us. J J J J J J u J .J J J J J J J J AGARW AL & DHANDHANIA Chartered Accountant c) The salient irregularities found during audit is summarized as below - Particulars Amount(Rs.) Para reference of management report Concerned person left the office still 99,768 8 advances outstandinq Hotel bills having same booking ID 40,577 17 which seems fake Demand of income tax including Penalty 8,70,364 2.1 u/s 234E of income tax act related to late filina of TDS return TDS Deduction But Deposited after due 4,58,036 2.2 date Bills on which TDS was not deducted 34,97,174 2.3 Short Deduction of TDS 8 041 2.4 Non Recoverv of TDS 6 94,271 2.5 Long outstanding departmental 2,17,83,159 8 }' advances EMO/SD which is lying long outstanding after completion of tender 1,43,100 16 :) Vouching observation 39,44,660 6 ) ) Thanking You ) /J#:-1«.Wal & Dhandhania ) ) J J J J J J J ...J J J J J J J _J...).)..)J.) J .) ) J _) L l l l L L L L L C C L L ~ ~ ~ V V w V ~ ~ Reconciliation of Claimes to Total Application of funds Name of the project: Rajasthan Rural Livelihood Project Loan/Credit No. 4859-IN Reconciliation of Claimes to Total Application of funds Report for the year ended March 2017 Amount (Rs. 000) Schedules C.Y. 2017-18 2016-17 2015-16 2014-15 2013-14 2012-13 2011-12 Project to date Bank Funds Claimed during the year (A) providing details of claim numbers, dates and amounts 1903938 20,43,097 13,48,045 6,75,594, 539177 82266 4606 4692785 Total expenditure made during the year (B) (Refer Annexure 'A' enclosed) 1737086 2589652 1676712 859682 615931 141043 7473 5890493 Less: Ineligible expenditure ( C) Expenditure not Claimed (D) 176248 590504 309436 155939 59639 52947 4860 1173325 Add: Expenditure Claimed for P.Y. (D1) 590504 309436 155939 59639 52947 4860 2591 585412 Total Eligible expenditure Claimed (E)= (B)- (C )- (D) + D1) 2151342 2308584 1523215 763383 609239 92956 5204 5302581 World Bank Share@ 88.50 ¾ of (E) and (F) 1903938 2043097 1348045 675594 539177 82266 4606 4692785 A nn exure-'A ' RG A V P- RR LP Project Reconcilation of expenditure as per IUFR & Audited Financial Statement of the year 2017-18 Particulars Amount in Rs.(000) Expenditure as per Income & Expenditure Amount including deprecition l, 763,430,358.12 Less- Depreciation 0 Add:- Fixed Assets purchased during the year 15,91,580 Less-Advance Paid During the earlier years for purchases of fixed assets considerd in funding last year, now adjusted O Cash Outflow on account of expenditure/ advance as per audited financial statement 1,765,021,938.12 Less- Expenditure under reported in IUFRs During ther year 2017- 18 (sec reconcilatior. enclosed) 27,935,938.12 Expenditure as reported in IUFRs 1,737,086,000.00 ) ) ) ) J J J J J J J J J J J J J RGAVP-RRLP Project(2017-18} Expenses-Pre Audit Expenses-Post Expenses- diffrences (As per IUFR} Audit(As per Audited between IUFR and Particular Data) Audited Data Project Implementation Support 14,42,45,000 114,253,764.12 (29,991,235.88} Institution Building and Social Empowerment 48,27,35,000 499,029,270 16,294,270 Skill Development & Employment Promotion 17,10,41,000 201,186,944 30,145,944 Community Investment Support 93,90,65,000 948,960,380 9,895,380 Climate change Adaption 0.00 0.00 0.00 ', Total 1,737,086,000.00 1,763,430,358.12 26,344,358.12 ') Add: Fixed assets addition 15,91,580 15,91,580 ') Less-Adjustment of fixed assets advances ~ Outflow Of cash 1,737,086,000.00 1,765,021,938.12 27,935,938.12 '1 Expenses reported in IUFR 1,737,086,000.00 1,737,086,000.00 ) Expenses over/(under) stated in IUFR 12 (2,79,35,938.12) . 8.12) ) ~~- r/ 1' ~~~ ' J It;; - ) ) ) ) J J J J J J J J J J J ...J ~ J L l l l l (_ (_ (_ (. (., (. L L, L, l., .._, I._,._, V...),:.) ~ ..) J J J RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD • RAJASTHAN RURAL LIVELIHOOD PROJECT (Registered Under The Rajasthan Societies Registration Act, 1958) 3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur Balance Sheet As At 31st March. 2018 As at 31st March, As at 31st March, As at 31st March, As at 31st March, LIABILIT1ES ASSETS 2018 IRs.l 2017 (Rs.l 2018(Rs.) 2017 (Rs.) Fund Account from GoR {uns11ent balance} Axed Assets (Schedule 'A' endosed) Opening balance 63,60,83,604.05 53,50, 73,431.24 Gross Block 3, 79,30,870.55 3,63,39,290.55 Add: Fund received during the year 2,00,00,00,000.00 2,66,00,00,000.00 (Less): Accumulated depreciation (49,12,707.19) (49,12,707.19) Add: Miscellaneous Income 2,04,997.00 1,08,233.78 Net Block 3,30,18,163.36 3,14,26,583.36 Add: Interest on saving bank 93,70,445.00 1,45,52, 735.25 (Less): Transfer to Income & Expenditure account (1,76,34,30,358.12) (2,56,33, 73,835.22)Current Assets (Less): Transfer to Capital Fund Account (15,91,580.00) Cash & bank balances (1,02, 76,961.00) 88,06,37,107.93 63,60,83,604.05 Cash in Hand 3,921.00 7,010.00 Ca11ltal Fund Account Balances with banks: (created to the extent assets capitalised) -Saving bank 31,13,14,423.05 34,79,29,455.76 Opening balance 3,14,26,583.36 2,11,49,622.36 -Current account Add: Transferred from Fund account 15,91,580.00 1,02, 76,961.00 -Personal Deposit Account maintained with GoR Treasury 32,38,25,000.00 7,65,000.00 Fund-In-Transit 1,16,91,818.00 2,00,00,000.00 (Less): Transferred from Income & Expenditure account - 64,68,35,162.05 36,87,01,465. 76 3,30,18,163.36 3,14,26,583.36 Loans & Advances Advance to vendors/ others 1,26,65,476.00 3,86,97,590.00 Current Uabllltles Advance to employees 6,11,473.00 28,27,536.00 Security Deposit/ EMD - vendors 17,11,766.41 8, 76,541.00 Security deposit/EMO- (Including State Govt. treasury) 4,23,128.00 4,11,328.00 Payable to State Govt. Treasury 400.00 400.00 Receivable from GOR towards Purchase of Assets 11,911.00 11,911.00 Advance from State Govt. Treasury 7,83,349.00 7,83,349.00 Advance to NRLM project 1,77,13,080.00 41,74,123.00 Advance from NRLP Project 1,56,660.00 1,06,286.00 TDS Receivable 6, 73,670.00 6,60, 710.00 Salary deductions 1,98,173.71 1, 79,095.71 SPMU Advance (Maintained in seprate a/c) 85,000.00 1,00,000.00 Tax Deduction at Source 4,85,396.00 4,52,603.00 Advance to RSLDC 16,07, 70,050.00 21,36,25,600.00 Payable to Rajasthan Skill & Livelihoods Development Corporation (RSLDC) 83,260.00 83,260.00 Advance to Community Level Federation (CLF) 2,26,04,364.00 1,17,39,190.00 Payable to vendors 26,114.00 26,114.00 Advance to Financial Institution 9,60,000.00 27,500.00 Refund of unutilized grant of DPIP project 3,39, 739.00 3,04,012.00 Advance to RSETI 6,62,869.00 Payable for patrakar kalyan kosh (PKK) 66,545.00 Advance to CLF (For Sanitary Napkin Project) 13,13,468.00 2,25,000.00 Payabl to Jaipur DPMU 6,06,166.00 Advance to MKSP 42,30,549.00 - Schlorship from LIC for SHG 1,90,200.00 1,90,200.00 Advance to SIDS 44, 71,758.00 Payable to Staff 68,256.00 1,80, 765.00 Advance to Resource Agency 1,64,39,632.00 Fund Received from Haryana Govt. 9,53,048.00 9,53,048.00 Advance to Resource C•II 3,00,000.00 Fund Received from RSEB for Sanitary Napkin Project (CSR Activity) - 8,14,000.00 Payable to Dungerpur 24,085.00 . Fund received from BARAN for cadre payment 20,000.00 - Fund Received from BIOFUEL Authority 38,25,000.00 7,65,000.00 SIGniflcant Accounting Policies and Notes to Acco unts forming part of the Balance Sheet enclosed 92,31,26,884 .41 67,32,91,406.12 92,31,26,884 .41 67,32,91,406 .12 For and on behalf of the Rajasthan Grameen Aajeevika Vikas Parishad ~e, __Q_ Financial Advisor Place: Jaipur Date: 9 ::Ye0t "'\ Zol, c=a~~. State Mission Director ~7_ Partner Membership No.1110 RAJ ASTHAN GRAM EEN AAJ EEVIKA VIKA S PARISHAD - RAJ ASTHAN RURAL LIVELIHOOD PROJECT (Registered Under The Rajasthan Societies Registration Act, 1958) 3rd Floor, RFC Block, Udhyog Bhawan, Tilak M arg, Jaipur Income & Expenditure Account for the year ended 31st March, 2018 For the year For the year For the year For the year EXPENDITURE ended 31st March, ended 31st March, INCOME ended 31st March, ended 31st March, 2018 (Rs.) 2017 IRs.l 2018 IRs.l 2017 (Rs.) Project lm11lementatlon Su1111ort Transfer from Fund 1, 76,34,30,358.12 2,56,33, 73,835.22 Salary 3,00,98,414.00 4,25,95,715.75 account from GoR Contractual Payments (Salary) 3,58,98, 769.00 3,24,07,286.00 Travelling Allowance 77,61,695.00 72,45, 768.22 Medical Expenses (Employees) 1,02,795.00 3,42,367.00 Office Expenses 78,27,598.00 60,74,217.69 Telephone 18,06,669.00 18,59,482.00 Office Rent 51,06,960.00 64,13,005.00 Printing & stationery 26,86,305.00 26,15,587.00 Vehicle Hiring 62,43,469.00 72,36,274.00 Vehicle Repair & Maintenance 2,52,829.00 2,65,049.00 Professional & Consultants Fees 84,13,103.00 71,49,630.00 Advertisement 5,36,606.00 12,70,903.00 Entertainment 35,915.00 58,433.00 Meetings 8,83,515.00 9,55,433.00 Bank charges 3,05,097.12 1,37,809.78 Monitoring & Evaluation: -Baseline Study - () -Process Monitoring 20,34,915.00 40,37,867.00 -Impact Assessment 1,28,252.00 Training & Capacitll Building: ) -Induction Training -Management Training/Planning 28,79,837.00 () -Thematic Training- TCB -Training & Visit 12,28,521.00 7,19,126.00 -Stakeholder Workshop 22,500.00 Communitll Investment Su1111ort SHG Livelihood Investment Tranche-I 17,10,27,000.00 20,94,60,950.00 ) SHG Livelihood Investment Tranche-II 60,43,85,500.00 1,23,50,59,400.00 VO Start Up Fund 5,45,03,000.00 7,57,50,000.00 ) VRF Fund 9,17,00,000.00 23,39,50,000.00 CLF Fund 2,46,40,000.00 54,10,000.00 ) Fund to Producer Organisation (FPO)/Sector Support 27,04,880.00 25,00,000.00 J Institutional Building & Social Em11owerment Support to Project Facilitation Team {PFTI L Communitll Level Federation {CLFI J Capacity Building of PFT 2,10,39,868.00 31,66,940.00 Remuneration 2,15,44,695.00 67,90,656.00 J Contractual Payments (Salary) 3,11,65, 783.00 2,64,32,256.00 Travelling Allowance 1,08,74,137.00 70,57,904.78 J Office Expenses Telephone 74,32,284.00 4,81,652.00 46,14,316.00 4,01,500.00 Office Rent 56,49,476.00 57,86,981.00 J Medical 22,422.00 22,909.00 Printing & stationery 42,50,048.00 10,03,805.00 I\Aisc Expense 2,21,640.00 1,20,256.00 u Communitll Mobilization & Institution Building Community Moblization 4,97,78,011.00 51,69,663.00 Community Resource Persons Expenses 11,54,38,698.00 17,89,06,127.00 J Support to Community Service Provider 19,43,00, 705.00 18,10,89,206.00 J Capacitll Building IEC Activities 6,98,670.0'.l 25,51, 710.00 J SHG Capacity Building 3,61,31,181.00 13,43,42,502.00 Skill Develpoment & Employment Promotion J Skill Building and Training 10,35,!l6,991.00 2,57,45,643.00 Livelihood Activities Livestock and Agro Based 1,48,01,876.00 1,99,51,926.00 J Convergence MEC 69,13,640.00 59,56,672.00 1,61, 77,993.00 -~ 39,89,224.00 ~s,.Dll,i I 1 12~ 6W ~ 1 ) ~ ~ u ~~ ~~ AccO . - RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARlSHAD - RAJASTHAN RURAL LIVELIHOOD PROJECT (Registered Under The Rajasthan Societies Registration Act, 1958) 3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur Income & Expenditure Account for the year ended 31st March, 2018 For the year For the year For the year For the year EXPENDITURE ended 31st March, ended 31st March, INCOME ended 31st March, ended 31st March, 2018 IRs.l 2017 IRs.l 2018 IRs.l 2017 IRs.l CMSA 44,61,955.00 1,09,80, 765.00 CBO-PRI-LRG Payment 94,32,744.00 59,00,190.00 Non-farm/small projects 5,60,10,566.00 3,94,82,059.00 Fund for Sanitari Napkin Project - 1,75,000.00 Bio-Fuel Expenses 22,500.00 - Depreciation {Less): Transferred to Capital Fund account - - - - Significant Accounting Policies and Notes to Accounts forming part of the Income and Expenditure Account enclosed 1,76,34,30,358.12 2,56,33,73,835.22 1,76,34,30,358.12 2,56,33,73,835.22 For and on behalf of the Rajasthan Grameen Aajeevika Vikas Parishad J ~~(_,. Sirmour Meena Rajeshwar Singh ) Financial Advisor State Mission Director ) Place: Jaipur Date: 8 ,jot\A 'u> I°\ ) ) J J J J J J J J ...J ...J J J RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD - RAJASTHAN RURAL LIVELIHOOD PROJECT (Registered Under The Rajasthan Societies Registration Act, 1958) 3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur Receipts & Payments Account for the year ended 31st March, 2018 For the year Forthe year For the year ended 31st For the year ended 31st RECEIPTS PAYMENTS ended 31st March, ended 31st March, March, 2018 (Rs.) March, 2017 (Rs.) 2018 IRs.l 2017 IRs.l Opening Balance - Cash In hand 7,010.00 16,463.00 Project Implementation Support Cash at Bank Salary 3,00,98,414.00 4,25,95,715.75 -Saving bank 34,79,29,455. 76 27,64,74,818.95 Contractual Payments (Salary) 3,58,98,769.00 3,24,07,286.00 -Current account Travelling Allowance 77,61,695.00 72,45,768.22 PD Account 7,65,000.00 - Medical Expenses (Employees) 1,02, 795.00 3,42,367 .00 Fund in Transit 2,00,00,000.00 1,73,04,880.00 Office Expenses 78,27,598.00 60,74,217.69 Fund received from GoR 2,00,00,00,000.00 2,66,00,00,000.00 Telephone 18,06,669.00 18,59,482.00 Miscellaneous Income 2,04,997.00 1,08,233. 78 Office Rent 51,06,960.00 64,13,005.00 Interest on saving bank 93, 70,445.00 1,45,52,735.25 Printing & stationery 26,86,305.00 26,15,587.00 Salary deductions 19,078.00 Vehicle Hiring 62,43,469.00 72,36,274.00 TDS Payable 32,793.00 Vehicle Repa ir & Maintenance 2,52,829.00 2,65,049.00 Security Deposit/EMO - vendors 8,35,225.41 Professional & Consultants Fees 84,13,103.00 71,49,630.00 Advance to Employees 22,16,063.00 27,17,381.00 Advertisement 5,36,606.00 12, 70,903.00 Fund Received from Haryana Govt. 9,53,048.00 Entertainment 35,915.00 58,433.00 Fund Received from RSEB for Sanitary Napkin ' Project (CSR Activity) Advance from NRLP Project - 50,374.00 8,14,000.00 Meetings Bank charges 8,83,515.00 3,05,097.12 9,55,433.00 1,37,809. 78 ' Payable towards Patrakar Kalyan Kosh(PKK) 19,838.00 Advance to RSLDC 5,28,55,550.00 Monitoring & Evaluation: Adva nee to RSETI 6,62,869.00 -Baseline Study ) Payable to Employees/ Staff 1,61,001.00 -Process monitoring -Impact Assessment 20,34,915.00 1,28,252.00 40,37,867.00 Fund Received from BIOFUEL Authority 30,60,000.00 7,65,000.00 ) Advance to Vedors 2,60,32,114.00 Training & Capacity Building: -Induction Training SPMU Adance (Maintained in seprate A/c) 15,000.00 -Management Training/Planning 28,79,837.00 ) DPIP Receipts 35,727.00 -Thematic Tralning-TCB - Jaipur DPMU 6,06,166.00 -Training & visit 12,28,521.00 7,19,126.00 Payable to Dungerpur 24,085.00 -Stakeholder Workshop 22,500.00 - ) Payable to Baran 20,000.00 Community Investment Support SHG Livelihood Investment Tranche-I 17,10,27,000.00 20,94,60,950.00 ) Significant Accounting Policies and Notes to Accounts ) forming part of the Receipts and Payments Account enclosed SHG Livelihood Investment Tranche-II 60,43,85,500.00 1,23,50,59,400.00 VO Start Up Fund 5,45,03,000.00 7,57,50,000.00 ) VRF Fund 9,17,00,000.00 23,39,50,000.00 CLF Fund 2,46,40,000.00 54,10,000.00 Fund to Prod ucer Organisation 27,04,880.00 25,00,000.00 _) Institutional Building & Social Empowerment Support to Project Facilitation Team (PFT) Capacity Building of PFT 2,10,39,868.00 31,66,940.00 J Remuneration Contractual Payments (Salary) 2,15,44,695.00 3,11,65,783.00 67,90,656.00 2,64,32,256.00 Travelling Allowance 1,08,74,137.00 70,57,904. 78 J Office Expenses Telephone 74,32,284.00 4,81,652.00 46,14,316.00 4,01,500.00 Office Rent 56,49,476.00 57,86,981.00 J Medical Expenses (Employees) 22,422.00 22,909.00 Printing & stationery 42,50,048.00 10,03,805.00 Misc Expe nse 2,21,640.00 1,20,256.00 J Co mmunity Mobilization & Institution Building J Community Moblization Community Resource Persons Expe nses 4,97,78,011.00 11,54,38,698.00 51,69,663.00 17,89,06,127.00 Support to Community Service Provider 19,43,00, 705.00 18,10,89,206.00 Capacity Building IEC Activities 6,98,670.00 25,51,710.00 SHG Capacity 8uildin11 3 61 31181.oo:; 1-----1-~ 42 502.00 J @~1·~~~ J l~t, °1 6W ~ 125 J ~~ ~~ Acco J J J J RAJ AS THAN GRA MEEN AAJ EEVIKA VIKAS PARISHAD - RAJ AS TH M I P.URAL UVELIHOOD PROJECT (Registered Under The Rajasthan Societies Registration Act, 1958) 3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur Receipts & Payments Account for the year ended 31st March, 2018 For the year For the year For the year ended 31st For the year ended 31st RECEIPTS PAYMENTS ended 31st March, ended 31st March, March, 2018 (Rs.) March, 2017 (Rs.) 2018 (Rs.I 2017 !Rs.I Skill Develpoment & Employment Promotion Skill Building and Training 10,35,86,991.00 2,57,45,643.00 Livelihood Activities Livestock and Agro Based 1,48,01,876.00 1,99,51,926.00 Convergence 69,13,640.00 1,61,77,993.00 MEC 59,56,672.00 39,89,224.00 CMSA 44,61,955.00 1,09,80,765.00 CBO-PRI-LRG Payment 94,32, 744.00 59,00,190.00 ') Non-farm/small projects 5,60,10,566.00 3,94,82,059.00 Fund for Sanitari Napkin Project - 1,75,000.00 Bio-Fuel Expenses 22,500.00 Purchase of Fixed Assets 15,91,580.00 1,02, 76,961.00 Advance to Financial Inclusion 9,32,500.00 Advance to CLF (For Sanitary Napkin Project) 10,88,468.00 2,25,000.00 1 Salary deductions TDS Receivable - 12,960.00 2,985.00 48,710.00 Security Deposit/ EMO- (including State Govt. 1 Treasury) Advance to SIDS 11,800.00 44, 71,758.00 90,618.00 Advance to vendor/ Others 25, 72,342.28 ) Advance to MKSP 42,30,549.00 - Advances to NRLM Project 1,35,38,957.00 41, 74,123.00 Advance to Resource Cell 3,00,000.00 ) Advance to Resource Agency 1,64,39,632.00 - Advance to Community Level Federation (CLF) 1,08,65,174.00 1,17,39,190.00 Advance to Financial Institution - 27,SOO.OO Advance to RSETI 6,62,869.00 Security Deposit (Uab.) 3,51,420.00 Advance from NRLP - 91,057.00 TDS Payable - 4,02,799.72 Advance from NRLM 1,11,20,123.00 ) Schlorship from UC for SHG Payable to staff 1,12,509.00 26,400.00 Fund received from RSEB for sanitory Napkin ) Projects 8,14,000.00 Payable for Patrakar Kalyan Kosh 66,54S.OO ) dosing Balance: Cash in hand 3,921.00 7,010.00 Cash at Bank j -Saving bank 31,13,14,423.0S 34,79,29,455.76 -Current account ~"o ~~~-~~~,,~uo~J -PD Account 32,38,25,000.00 7,65,000.00 J Fund- In-Transit 1,16 91818.00 2 00 00 000.00 2,46,47,41,952.17 2,97,38,87,398.98 2,46,47,41,952.17 2,97,38,87,398.98 J As per our Report For Aga J Chartlj:i\l='~U.TJ J ~ Rajeshwar Slnqh J Financial Advisor State Mission Director ..J Place: Jaipur Date: $ Jilt"' ~I9 J J J J J J (_ (. (. (. (. (_ (_ (_ (_ (_ (_ C L ~ ~ ~ V V V ~ Q ~ _.) J J ..) .J ..) .) .) _) _) RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD - RAJASTHAN RURAL LIVELIHOOD PROJECT (Registered Under The Rajasthan Societies Registration Act, 1958) 3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur Schedules to Balance Sheet Schedule- A : FIXED ASSETS DESCRIP1 ION RATEmDEP. GROSS BLOCK AS AT ADDITIONS (Rs.) DELETION/ GROSS BLOCK AS AT DEPRECIATION AS AT DEPRECIATION FOR THE TOT Al DEPREOATION NET BLOCK AS AT NET BLOCK AS AT 01.04.2017 SALES 31.03.2018 01.04.2017 (Rs.) YEAR(Rs.) UP TO 31.03.2018 31.03.2018 31.03.2017 (Rs.) (Rs.) (Rs.) (Rs.) (Rs.) (Rs. ) (%) Upto 180 days More than 180 days Tangible Computer 60% 1.12,05, 794.oo 1,67,200.00 2,97,756.00 99,188.00 1,15. 71,562.00 26,84,927 .88 26,84,927.88 88,86,634.12 85,20,866.12 Office Equipments 15% 1,06,80, 788.65 36,250.00 9,92,013.00 4,600.00 1,17,04,451.65 6,99,525.76 6,99,525.76 1,10,04,925.89 99,81,262.89 Furniture & Fixture 10% 1,23, 73,166.90 84,387.00 1,17,762.00 1,25,75,315.90 7,04,660.47 7,04,660.47 1,18,70,655.43 1,16,68,506.43 Vehicle (Motor car) 15% 5,82,192.00 5,82,192.CO 2,24,653.48 2,24,653.48 3,57,538.52 3,57,538.52 lntllnglb!e (other than Internally aeneratedl Tally software - 14,97,349.00 14,97,349.00 5,38,939.60 5,98,939.60 8,98,409.40 8,98,409.40 Current year's total 3,63,39,290.55 2,87,837 .00 14,07,531.00 1,03,788.00 3,79,30,870.55 49,12,707.19 - 49,U,707.19 3,30,18,163.36 3,14,26,583.36 Previous year's total 2,&0,62,329.55 40,04,284.00 62,73,235.00 558.00 3,63,39,290.55 49,12,707.19 - 49,U,707.19 3,14,26,583.~ ........._~ ,/, h>'--·~:,,. ~ ~ AGARWAL& DHAN DHANIA Chartered Accountants SIGNIFICANT ACCOUNTING POLICIES AND NOTES TO ACCOUNTS Basis of Preparation The Financial Statements of the Company have been prepared in accordance with generally accepted accounting principles in India (Indian GAAP). The Society has prepared these Financial Statements to comply in all material respects, with the Accounting Standards notified under the Companies (Accounting Standards) Rules and the relevant provisions of the Cooperative society Act. The Financial Statements have been prepared on an Cash basis and under the historical cost convention. The accounting policies adopted in the preparation of financial statements are consistent with those of previous year except for the change in accounting policy, if any explained below. 1. SIGNIFICANT ACCOUNTING POLICIES ~ Basis of preparation of Financial Statements } :) The accompanying financial statements are prepared under the historical cost convention and have been ) prepared in accordance with the applicable accounting standards issued by the Institute of Chartered Accountants of India. Financial Statements are drawn up on 'Cash basis'. J ) 1.1 Uses of Estimates ) The preparation of the Financial Statements in conformity with Indian GAAP requires Management to ) make Judgments, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities and the disclosures relating to contingent assets and liabilities at the end of the J reporting period. Although these estimates are based on the management's best knowledge of current J events and actions, uncertainty about these assumptions and estimates could result in material or immaterial adjustments to the carrying amounts of assets or liabilities in future periods. J ...) 1.2 Revenue Recognition J Revenue is recognized to the extent that it is probable that the economic benefits will flow to the J company and the revenue can be reliably measured. J Claims for damages etc. against the contractors/service providers are recognized on due basis, as and J when the certainty to receive the claim is ascertained. J J J J J J J AGARWAL& DHANDHANIA Chartered Accountants Funding from State Government (GoR) is recognized as income to the extent of expenditure incurred and unspent balance is shown under Fund Account from GoR. Livelihood Investment Tranche-I and Tranche- II released to various Self Help Groups (SHGs) 1s I") accounted for as an expenditure on the release of funds. Interest and other income are accounted for on cash basis. Expenses including on programmes are accounted for on 'cash' basis. 1.3 Property, plant and equipment Property, plant and equipment is recorded at cost under the historical cost basis. Cost includes:- • Purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates • Any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating. These can include site preparation, delivery and handling costs, 1 installation, assembly, testing, professional fees and the costs of employees directly involved in these activities. ) ) The cost comprises purchase price, borrowing costs, if capitalization criteria are met and directly attributable cost of bringing the asset to its working condition for the intended use. Any subsidy/ ) reimbursement/ contribution received for installation and acquisition of any fixed assets is shown as ) deduction in the year of receipt. Capital work- in progress is stated at cost. ) The cost of engineering division being construction overhead is proportionately allocated to the building repairs and cost of construction of building. The amount allocated to building construction cost ts ) capitalized and the amount allocated to building repairs is charged to revenue as expenses. ) Subsequent expenditure related to an item of fixed assets is added to its book value only if it increases J the future benefits from the existing asset beyond its previously assessed standard of performance. All J other expenses on existing fixed assets, including day-to-day repairs and maintenance expenditure and cost of replacing parts, are charged to the Statement of Profit and Loss for the period during which such J expenses are incurred. J 1.4 Depreciation J A historical cost is a measure of value used in accounting in which the price of an asset on the balance J sheet is based on its nominal or original cost when acquired by the company. J Depreciation affects the carrying value of an asset on the balance sheet. The historical cost will equal the J carrying value if there has been no change recorded in the value of the asset since acquisition. Improvements may be added to the cost basis of an asset J J J J J J ' 1 AGARWAL & DHANDHANIA Chartered Accountants RGAVP is following the concept of historical cost for recording the assets in the books of accounts thereby depreciation on fixed assets has not been provided during the financial year 2017-18 1.5 Intangible Assets Intangible assets acquired separately are measured on initial recognition at cost. Following initial recognition, intangible assets are carried at cost less accumulated amortization and accumulated impairment losses, if any. Internally generated intangible assets are not capitalized and expensed off in the Statement of Profit and Loss in the year in which the expenditure is incurred. The amortization period and the amortization method are reviewed at least at each financial year end. If the expected useful life of the asset is significantly different from previous estimates, the amortization period is changed accordingly. ~ 1.6 Provisions, Contingent Liabilities & Contingent Assets ') a. Provisions ) A provision is recognized when the company has present obligations as a result of past event, 1t 1s ) probable that an outflow of resources embodying economic benefits will be required to settle the ) obligations and reliable estimate can be made of amount of the obligation. Provisions are not discounted at their present value and are determined based on the best estimate required to settle the obligation at ) the reporting date. These estimates are reviewed at each reporting date and adjusted to reflect the current best estimates. ) ) b. Contingent Liabilities ) A Contingent liability is a possible obligation that arises from the past events whose existence will be ) confirmed by the occurrence or non-occurrence of one or more uncertain future events beyond the control of the company or a present obligation that is not recognized because it is not probable that an J outflow of resources will be required to settle the obligation. A contingent liability also arises in extremely rare cases where there is liability that cannot be recognized because it cannot be measured J reliably. The company does not recognize a contingent liability but discloses its existence in the J financial statement. J For and on behalf of the J Rajasthan Grameen Aajeevika Vi: rrish ... ad --t--r r 1____ Fir J J Sirmour Meena Rajeshwar Singh J Financial Advisor State Mission Directo Partner J M.No. 111062 J J J ...) J AGARWAL & DHANDHANIA Chartered Accountants Management Summary of External Audit Report of RGAVP (RRLP) for 2017-18 1 We observed TDS Traces portal of respective districts which relates to Income tax reports in which we found that reports generated by the portal indicates outstanding demand of Rs.870364 due to non compliances of Income Tax Act i.e. TDS matters. 2 There are long outstanding advances of Rs.21783159(3757615+18025544) under various head which should be recovered/adjusted as soon as possible. 3 TDS compliances are not followed properly at most of the units. We found various payments on which TDS was required to be deducted but was not deducted. Moreover the returns of TDS are not filled regularly within the ) prescribed due dates. ) Sr. No. Description Total Amount(Rs.) ) A TDS deducted but deposited after due date 458036 J B TDS deducted but not deposited 900 ) ) C Bills on which TDS not deducted 3497174 J D TDS not recovered from bank 694271 J E Short Deduction of TDS 8041 J ,J 4 The MIS system which is implemented by RGAVP for monitoring purpose J has some technical loopholes like non alignment in exportation of reports. J 5 In many cases reports generated by the MIS were not synchronized with J actual database in respect of Human Resource aspects. J 6 The bills produced of hotels by concerned person should be supported .J by payment transaction in bank pass book in case of online booking. J 7 Fixed Assets register were found at all the DPMU and SPMU however ~----a:::!oo.. J did not found markings on some of the fixed Assets. All the fixed ~~~ ....J should be properly marked with respective fixed assets serial num s., fr * 1257 .J ~ .J ..J AGARWAL & DHANDHANIA Accountant- 8 Funds are raised by DPMUs by sending only email containing only I··~'.- sum amount instead of budgeted expenditure wise details as per finance manual. 9 We have come to our notice that in previous year's gas connections were purchased by Banswara DPMU for which amount of security deposit was booked as expenditure rather than treating as current assets. 10 Earmarked Funds of Rs.2900108 is outstanding in various DPMU~ in books of accounts (Tally) which have not been either fully utilized o·r adjusted. ,v ,, 11 The DPMU office like Udaipur, Banswara, Bundi, Pratapqarh, Sawaimadhopur, Churu, Dungarpur, Jhalawar, Karauii & Kota without ) considering the finance and procurement guidelines directly awarded the work without following open/Limited tender conditions in respect of food, } boarding lodging/Purchasing of Furniture and fixture/vehicle and ) Placement service agency activities ) 12 Material departure from the internal control policies was brought to 1 attention, specifically in relation to: J Maintenance of financial records due to non-preparation of vouchers in ) Tally on real time basis, non-mentioning of narration on the vouchers, J accounting staff not adequately trained for working in Tally, lack of control over processing of vouchers. Further, supporting in case of J expenses incurred on training and workshop were not adequate. ) Attendance and leave records for employees/consultant/ PFTs/ J contractual staff deployed through placement agencies were not J properly maintained. J 13 Bank Reconciliation statement was not prepared in Annexure 5 format as J prescribed by RGAVP. J 14 The Accounting staff at various DPMUs/block/CLFs office does not have J proper computer proficiency as result books of accounts maintained in J the computerized software are inaccurate. It is recommended that the staff should be provided training in tally software imparting various J training sessions to the by staffs. J J J ..J J AGARWAL & DHANDHANIA Chartered · Ac~oc~t3r.'.: 15 Various discrepancies were found in the records of CLFs/VOs/SHGs a5 per Para 15 therefore proper cares should be taken at the time of preparing Records in future. We hope that the management will take into consideration our suggestions and observation provided by us Apart from the above suggestion the management should also take initiative in overall improvement of the accounting and control procedures. . .... & DHANDHANIA CA ') (Partner) M. No.111062 ~ ) 1 ) ) J J J J J J J J .J J J ...J J J ...) ..J C L L C L L C L L C L L L L L L ~ v v J ~ ~ ~ ~ ~ J J .J _) .) .) ) J AUDIT REPORT OF RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD (RGAVP) FOR RAJASTHAN RURAL LIVELIHOOD MISSION (RRLP) FOR THE YEAR 2017-18 Sr. No Observations Risk Management Comments Recommendation 1 I FIXED ASSETS Medium Rajsamand Fixed Assets register was found at all the DPMU and SPMU however we did not found markings on some of These items were purchased ad per the fixed assets. At following DPMUs fixed assets (furniture &fixture) were purchased for hostel/block but it H.O. No. F.1 (6) RD /RGAVP /Estt/ 2011/ 0059-60 dated 13.04.16 for . . was found that they are not in use right now - establishment of hostel facility atlTo be dropped after verification Sr. No. I DPMU I Item Name Quantity Block & cluster level. Later on the Plastic Cahir +- 108 H.Q. vide its order no. 9059-061 dated 14.11.17 closed the hostel and all Tea Table 24 assets lying at block or cluster were Blanket 51 collected & stored at district office. This has been already reported to RajsamancJ Mixer 21 H.Q. office vide E-mail dated Fan 34 17.07.18. Direction is awaiting for its Almirah 29 disposal. As and when direction received it will be disposed off or put Refrigerator 3 in to use or issued to newly formed Cooler 31 cluster. >----+-----~----~~--------~------~---------< 1.1 FIXED ASSETS PHYSICAL VERIFICATION:- Banswara Still pending and will be done before Fixed Asset verification was not done for the financial year 2017-18 in the following districts-: 15 october Baran To be dropped after verification Sr.No. I DPMU I Sr.No. I DPMU ,flflr.l; mll~'llITTlA c1 738 I 11/06/2017 I 6600 3lfclTfl ~ t,m,i ~ ro ~ 4 Kata Concurret 46048 ~ ~ ~ u11 .-fr !1 5 Dholpur 2015-16 84801 L ~ L C J J J J J (_ (_ (. (..l(. (_l,( L V ~ V V - ~ - - 6 SPMU 2014-15 446059 Dholpur Total 694271 please given information this para DUNGARPUR date and voucher number Kola a) It has been observed that DPMU office has paid rent including electricity expenses amounting to Rs. flt'l'lhl "lfo! 2017-18 -.ti i!l1"I q, ;mt'! Tf't 184611 during 2017-18 to Babulal Ji but no TDS has been deducted on the payment u/s 1941@ 10%. TDS 1111 mn '{'I -If 'ti 3!Tllt OR !lT, 1611/2018 22500 ~, ""' tr lRl'fR ~ lm!"R •ni: .i Bank Take Proper Care in future Reco. Sheet .:I llflr mar., t, "i'flll 'Rl 2/11/2017 8700 f.lTii1 i!ilOf'l~I 2/1112017 110000 2/1112017 45000 2/11/2017 15000 9/312018 90000 3 Bhilwara 8/1/2018 15000 6/8/2017 6750 Dausa 4 Chittorgarh 9129/2017 13500 The retum amount is done by bank due to some technical error of bank. and all the 9/29/2017 150000 return amount has been timely recovered or 5 Dausa 7/4/2017 2640 timely deposit in DPMU dausa A/C. . para should be drop 7/412017 11720 7/4/2017 94500 4 Bank Reconciliation Statement Medium Banswara BRS PREPARED AS PER In the Following Districts Bank Reconciliation statement was prepared but not as per Annexure -5 format. ANNEXURE-5 Bundi Sr. No. District Sr. No. District Bank Reconciliation statement is now 1 Jhalawar 5 Bundi prepared as per Annexure- 5 upto date. 2 Dunqarour 6 Dausa To be dropped after verification 3 Banswara 7 Karauli Churu 4 Churu 8 Raisamand Annexure-5 Format il Bank Reconcilation ~ fmlT Tf>IT ! 1 Jhalawar mTI ¥ m ~ of. 31 lR ~ r mm 'ftl~ ;:;i-m,ft1 Necessary supportings were not found along with suchl IWe will check and compiled travelling voucher. 171 1_06/01/20171 3945 Funher I Amount was paid for active women remuneration without We will check and compiled verified attendence sheet. 29 15/04/2017 162000 Funher Excess amount was paid to 6 I Dungarpur I Mis Jan Shiksha Evam Vikas Sangthan for 18 members as they had not participated in 645 10/12/2017 6300 We will check and compiled krishi sakhi training as per Further attached attendence sheet. Amount was paid for training expenses but authorized I supportings were not 374 08/11/2017 28231 We will check and compiled attached with voucher. Further L (CCL CCL CL~ LL~~~, ~- u - ~ ~ J ~ J J J) J J J J J J J 1 I I I During vouching it was found I I i I I Transfer entry have been made tnat bill no 581 of V.No. 637 7 I Banswara I relat!ng to pashu sakhi I 637 I 14/12/2017 training was wrongly booked in krishi sakhi training ledger. 1 Payment was made for krishi 1 !Attendance sheet have been got sakhi training but attendence 773 261212018 verified by OM Livelihood. 16720 sheet was not verified. it has been found that krishi ]I IKisan Bhawan Bill Payment made by sakhi training was done from other Voucher. 08/10/2017 to 10/10/2017 at kishan bhawan, banswara for which food expenses was incurred of Rs. 26483 and stationery items were I 637 I 14/12/2017 I 28433 purchased of Rs. 2480 but during 2017-18 calender programme and bill of kishan bhawan for same training was not found. Ii was observed that advances were given to CRP I I I I ;fi,,t.fl lf'!ffe@ <1m <1m'if! ,rt t1 '.fl· done report. , ,- v u ..J ..J J .J J ) J l c.. 4 ( I ( (., C (_ L L L I._. l., '-' I..,, V '-' ,._) I ""'~ " m1 a11 '1l mm ftl'I a11 """ '!Tfw lt.i1ill! ~ $ 91!n $ IDffl ,l ~ It was observed that there is oil vlA\ tll ~ >IR<~ tffi;Rl ,t, Wll'r-1 a opening balance of Rs. ,t, mr-, ilITTl " "'"' gr.I 1ll mr-, ll1 'ITfw "" mfml ,t, wil >1 lllwmn 'lt1 an l!"'1 '"" 86400 received from UC for scholarship of SHG students . . ~~ "F-nm t ffi; ~ 'J" >'I~ m Ill J1 mt\ lOIRR!ftll all ;;n"1\ t ftAlll was not utilised for said #.. imRv1 ml lITT "-T-lR1ftll OR ~ vm),f\ 1 purpose. ,-.,nn1~~ found and original attendence sheet was not '.rmA Vi ~ m-rr.t fll;,i """ tn '211'1 ,m ~I~~ f.Rffl 10 Sawaimadhopur Amount was paid for Active ) .< / women training to chetram ~ ~ -{?_ ~Acco-@. meghwal wihtout attendence sheet of participants and 232 28/7/2017 3554 - without copy of order. Amount was paid for Ommisions noted and reactify. purchasing of dong al but it was wrongly booked under 510 12/01/2017 3214 the head "office expenses DPMU". { (_ (. (. (. C L, L, c_, I - ,.) ....) ...) :..) ...) .) J .) .) :) J ..) ) .) _) (._ {. r(. ~ ( L ~ '-' \-,I \-,I '-' ~ It was observed that there is IQo1 a opening balance of Rs. In this no Voucher Number is 86400 received from UC for mentioned neither any date so it is I unable to identified the 11 Tonk I scholarship of SHG students 21000 payment so kindly send the details but till audit period amount was not utilised for said purpose. Proper supporting was not 141 06/02/2017 29739 Baran attached with voucher. Payment was made on W!ffl ~ l/; l!lr.i 'f!! llfll ~mr"l lJR ~ 398 24/08/2017 62156 ,fll tam: In, f.Rm •;;.\ ~ lJ/'l1 in, I Photo CODV bills. 11 I Baran Voucher was not signed by 580 11/01/2017 16324 concerned eerson. Proper supporting was not 782 01/09/2018 10314 attached with voucher. Training attendence sheet was not verified by any 3t!f'Mll lill1l\' q,i m'lllfIV!"'{vl~,i;f~ News paper cutting was not 'IIBIR WITTm 'I,! 'l1l"'R 2017 'ft ~ attached with advertisement 1186 03/09/2018 5590 2018 ~ 'lf;'1 ~ t ~ 11!\ fTilr'!"! ,i;r1 llfll bill. 'ffi'!T'! 3Rf. ,rn F-1,m ~ ,i;r '111 11 1lfllioi a)ITender was opened on 24/10/2017 on which date insurance of vehicle was covered upto 17/06/2017 as per 1 ift11lf11 >It< <1ftr 23.10.2017 iii\~"· 003010 'fl !IT'('! ~ lJl <1>11 ~ 2•.10. a) I Tender was opened on 26/10/2017 but EMO was not taken before opening of tender rather it was taken 2017 ill'r ~ ~ t1 ~ ~ 29/11/2017 which is not technically allowed. <1ftr ~ 7200 1i/t 1Jl1TT .;m t"!i 'ifllf.t?I ~ "<:lllT ill'r 'I'll ill'!illl 2081-82 ~ DUNGARPUR: 2•.10.2017 1i/t 3!1l'm 'Im ~ 71>11 tTT vTT <1ftr ~ 7200 ~ "· 003022 'fl !IT'('! lJ1I Vehicle Hiring Tender - "Kailash Jain" Tft1 ~ ~;ftt\m ;Ill llt 'Tl t lftlT ,Im ~ lj 29.11.2017 1i/t b) Agreement was not executed with Kailash Jain. c) Comparative statement was not prepared. ~'Tl t1 t1l illtt~ = ~llfllffl I JHALAWAR: Dungarour Tender for Pashu Sakhi Kit We will check the matter and The DPMU office reimbursed the below bills without ensuring the finance and procurement guidelines to be compliance further followed by VOs. Sr. No. I Firm Name Vr. No./Date I Amount Jhalawar 314/ M/s shakuntala Pharma t1lf.r.i lltl 315 / Mis shakuntala Pharma f.r.i '"1 T1ffl" ~ ,t; ~ t1l 2 I 03.10.2017 Jhalawar I 97776 ~~~q,t'lfllr'ITTf>lltl 349/ t1l f.r.i 11tl b) The DPMU office without considering the finance and procurement guidelines directly awarded the work without following bidding process. c)IDuring the year 2017-18 total payment of Rs. 652600 was made vide V.No. 349/03.10.2017 ..J _.) J .J .J :) J _) J (_ (_ l"~"~u~----C...-l.- L L. L l.- L C C l.,.,, 1.....- v v v ._ - I I 1 Vehicle Hiring Tender -"Narender Kumar Sharma" ~ a),EMD/SD was not taken from bidders. We will take care in future b) Agreement was not executed on stamp with Narendra Kumar Sharma. c) Supporting documents was not available like tax registration certificate , Pan card etc Manpower Tender a) Supporting documents was not available like tax registration certificate , Pan card etc. b) Experience Certificate was not found in tender file. Supporting attach c) EMO/SD was not taken from bidders. d) Agreement was not executed on stamp. Food Tender - Hotel Kanak Palace a) FSSAI Certificate was not found in tender file. b) EMO/SD was not taken from bidders. Supporting attach c) Agreement was not executed on stamp. d) Supporting documents was not available like tax registration certificate , Pan card etc. KOTA: Printing & Stationery- Mamta Enterprises & Shrish Enterprises Kata a~EMD/SD was not taken from bidders. Supporting attach b) Agreement was not executed on stamp. c) Supporting documents was not available like tax registration certificate , Pan card etc. Vehicle Hiring Tender -"Gajendra Singh" a)jEMD/SD was not taken from bidders. Take care in future Tender of SHG / VO Book of records - "Gurjar Enterprises & Jai Durga Printing Press" We will take care in future a)jEMD/SD was not taken from bidders. Office Rent -"Amolok Chand" a)IAgreement was not executed on stamp. I !Take care in future b) EMO/SD was not taken from bidders. Bl ADVANCES TO STAFF AND CONTRACTUAL STAFF & OTHERS: I High a)jAs per tally it was observed that there are lying old advances in tally as on 31/03/2018 which have not been adjusted/recovered till audit period. I I I To be dropped after verification (._ ( ( ( ( <... <. l.C..C \..., l., ..J .J J J J Sr.No. DPMU Amount as on 31/03/2018 Pertaining Head under Tally Banswara vear Advances to Active Advance adjustment bills have been 438750 2015-16 I- Women made 1849000 Advance adjustment bills have been Advances to CLF 2015-16 made Advance adjustment bills have been Advance to Kaushal 90000 2015-16 made Vikash Sakhi t--- 1 Banswara Advance to Saheli Continuous contact tor advance 4875 2015-16 adjustment Samiti Dholpur 12697 Acvance adjustment bills have been Advances to SIDS 2016-17 made 15000 Advance adjustment bills have been Advances to VO 2015-16 made 2 Baran -10034 Vikram Sinah 2016-17 3 ~ Bhilwara 9742 Advance to others 2016-17 ~~~"t"!lWm3!ftr11'1ftr=~~111'1TTteft 8 Udaipur 133515 Resources Agency 2013-14 alt,~ 27.3.1' 1ll't ~ 'i 159 ~ (SERP) ~111, ti TJt t1 ,t;,rc;i ~ ~ ~lfi)~'lt\~'IT">llt1 68108 Advance to PFTs 2016-17 e: ~~ l'l~'lm!lofi ~ Advance to External ;;nt,f\ I 3Rf. m '1ftr ~ lll't 11'- "ii; ar:x,m 25 llfflm,1111"!I'lffl'lfl!;ilv1A'ITT'flt1 Closing Balance as wrMvr-l 111'1 llfllriiT v!Tft t I S. No. Financial year Party Name on 31.03.2018 1 2015-16 RSLDC 16,07,70,050 ~~tl~lll'm1aft~m..-.'ffoo;;o 6 2015-16 RGAVP Work Shop Cell 300000 """ml 1Rj.i'1I .... ,ift, "° ,ft 'ft t, .,. lF'I (Resources cell) 'TI"lllllRj.i'II .... Tifti""'10tt.1'1'Tt1 7 Concurrent Bandhan Konnaoar 2760196 ·- Indian Institute of Craft and 8 Concurrent 96000 Design Rajasthan Rajya Sahakari 9 Concurrent 53208 upbhokta sangh 10 Concurrent Chelan Solanki 60000 11 2013-14 Orraqulu Mahasamakhya 4,83,000 Total 18025544 c) District Wtse Observations :- KABA!.!LI; Late Adjustment of advances by Staff V.No/ Date Sr.No. Name V.No/Date of advance given Amount of Days ~ adjustment 1 Shankar Kumar 449-19/05/2017 40000 21/02/2018 278 Take care in further To be dropped after verification 1026- 2 Salish Rawat 399-13/04/2017 20000 294 30/01/2018 1081- 3 Dinesh 442/19/05/2017 20000 278 21/02/2018 JAIPUR: ..1.lil2l.!.r ~ ,i;; ~ Tfll1 tI 'lz'l"l1 3llffi V.No/ Date f.Rffll!RroJ Sr.No. 1 Name Sids V.No/Date of advance given 207- 08/02/2016 Amount 2470 of adjustment - Days - - ~s,.Dff..1 BHILWARA, ,IHALAWAR & RA,!SAMAND; The following advances were sanctioned to persons in concerned DPMUs but they had left department ~ ~ !1i~ ~ ~ ~ \~ ~J without adjustment of advances : Notice for recover is given , we ~ ~AcCO' ~ it is to be noted that the following discrepancy was also in the last year and in 2017-18 it is going on which also wrote to spmu for advances - shows that no action has been taken properly. against staff who relieved from RGAVP bhilwara so recovery To be dropped after verification Outstanding Days process is going on. Sr. No. District Employee Name Amount 1 Bhilwara Amit Sharma 1885 675 2 Bhilwara Amit Verma 15000 326 3 Bhilwara Dharam Chandra Khatik 17125 365 4 Bhilwara Mumtai Ali Khan 18314 454 QhQ!IQ[9iJrh 5 Bhilwara V K Sharma(resigned in 14- 8000 1160 As per latter received from jaipur - office no. court case/2016/4777- 6 Bhilwara Aniana Chauhan 262 541 79 on dated 09.09.2018 recovery 7 Bhilwara Balu Ram 3325 529 will be done from his due arrear 8 Bhilwara Prem Nath 5000 541 payment. Latter copy is attached 9 Bhilwara Rafiq Mohammad 5000 754 for your reference please. 10 Bhilwara Rafia Mohammad 5000 541 (., (_, L, i_, I..., '- V v V ....) -.) _.) ~ ..) .) ..) ) _) J (_ ( (_ (_ 11 JhalawarAnees Mohd. (resigned in 6629 180 ~ March 2016 12 Chittorgarh AteekAhmad 12100 772 .n>Mrn 'ftol:'R1 ~3ifti; infro ;t;~ 13 Raisarnand Bhavya 14228 'i. TifTI ""1l !Amount has been recovered so para TOTAL 99768 227 6629 = = 11 am~ f.rrn! ilR'\ ~ "i1!l URI Community Manual and Format 23(ii) A stipulates that signature of the bookkeeper of SHG is to be taken in To be dropped after verification the form. However, their signatures were not obtained at the time of release of Tranche-I depicting that Chittorgarh Tranche-I was released to SHGs without ensuring the availability of book keepers. Audit observation noted for Further, certificate from PFT for compliance of eligibility criteria does not contain clause to certify the future please. availability of bookkeepers at SHGs. As per Community Operational Manual (COM), following criteria is to be fulfilled for release of Tranche to co-opting existing group (SHGs): QhJm! Meeting is to be convened with the enlisted group and project objectives are to be discussed with the group. i~ alfmr-, ~-If~ Tr,\ The group is to be communicated about the standard procedure and practices adopted for SHG, which will "f.lttll.ct~~'R~ have to be followed by the group. =~~t'l'l.l'?'l."l'ffi'l'IT'lti .ct,rHm~~'R~-1Tll The group is to be graded after three or six months as with new groups depending upon the quality of group .11 'lfil"l ~ ~ 11 7, .ct Interest of group members in taking up micro credit & livelihood activities and other developmental RR.LP ~ ;f;mA~"R"T'l!'R interventions would be basic criteria. ~ "if; ~ ~ "if; 1IITT"I PFT would check with nearby bank branch prior to adoption if existing SHG as group is defaulter with any l!llM ~ ;;rn\ ffi"if;~~ bank then would not be eligible. ~Tn\t1'1i'llll'ITif.i,m~1 PFT will evaluate eligibility of SHG interested based on eligibility criteria. If the group fulfils the criteria than the desirable attributes will be evaluated and a consolidation evaluation report would be prepared in the format prescribed. However, documentation to authenticate the above requirement of COM was not held on record in support of Tranche-I released to SHGs during the year 2017-18. b)lin bank reconciliation statement of Jhalawar it was observed that there are many cases of neft return of Tranch1 & Tranch 2 of old years and also these Tranch 1 & Tranch 2 was not returned to fulfill the purpose of p_roject smoothly as below - (. {., (.__ (._ c.. l. \,.., '\ • ' .) ...) j ) ) l. l ~ ' Sr.No. Date ~ Party Name Amount Cheaue No ~~ *~ -.fm3l5if 1 22.7.2016 Baba Ramdev, Patti 10144 ~lj * hurd (Bakani) 52 13.4.2017 Sanwariya Seth SHG Guradi 50518 ~ ~ ~~ACCo.½'. Awalheda (M.Thana) 110250 - 53 13.4.2017 Baba Ramdev SHG Kalitalai 50518 l!Pidawa) 15000 54 13.4.2017 Om Shanti SHG Ratlai 50518 l!Bakani) 110250 55 17.3.2017 Jai Hanuman SHG Kolukheri 50518 Kala IM.Thanal 15000 l. (_ (_ <...l.LL C C L L ~ ~ ~ ~ v U v ~ ~ ~ ~ J J J ) ) ..J 56 29.4.2017 Laxmi SHG Batukheri 50585 15000 Chandipura (M.Thana) 57 29.4.2017 Shree Ganesh SHG 50585 15000 Padliya/Shrti (M.Thanal 58 29.4.2017 Radha Swami SHG 50585 Chhodliya/Semlihat 15000 (M.'Thana) 59 29.4.2017 Rajeev Gandhi SHG 50584 110250 Rarr.puri}'a/Danta (Pidawa) 60 1.5.2017 Chouth Mata SHG 50585 Chachhlaw (Pidawa) 15000 61 1.5.2017 Jai Mata Di SHG 50585 Bambuliya/Badbad 15000 (M.Thana) 62 3.5.2017 J 3i Bajrang Bali SHG 50529 Sarkhandi/Devri chanchal 15000 (Aklera) 63 3.5.2017 Radha SHG Sarkhandi/Devri 50529 chanchal (Aklera) 15000 64 3.5.2017 Durga Maiya SHG 50529 Sarkhandi/Devri chanchal 15000 (Aklera) 65 3.5.2017 Jai Bajrang Bali SHG 50529 Sarkhandi/Devri chanchal 110250 (Aklera) 66 23/8/2017 Rada Swami Semlihat 18651 110250 Chhodliya M.Thana 67 23/8/2017 Gayatri Devli Aklera 110250 18710 68 23/8/2017 Sawai Bhoj Beragarh 18710 Nayagaon Aklera 110250 69 25/8/2017 Krishna khokheda Lala 18677 15000 Thanawad Aklera 70 25/8/2017 Gayatri Devli Aklera 15000 18678 71 25/8/2017 Ganga Maiya ahadpura 18678 15000 Garboliya M.Thana 72 7/9/2017 T-1 Dua SHG 18733 15000 Khanpur/khan_E>_ur 73 8/9/2017 T-1 Balaji SHG Behdavda 18732 15000 Badbad//M. Thana 74 11/10/2017 Laxmi SHG 19546 Chandipur/Batukhedi, 110250 M.Thana T-2 75 11/10/2017 Jai Mata Di SHg Thikriya 19546 M.Thana/Thikriya, M.Thana 110250 T-2 76 77 13/10/2017 13/10/2017 Shree Ji SHG Jawar/Jawar, M.Thana T-1 Radha Rani SHG 15000 19529 - ... Si.~ 19529 15000 ~~ M.Thana/M.Thana T-1 ~ 78 79 31/10/2017 31/10/2017 Jai Mata Di SHg Kt1a11puriya/lhas, Aklera T-1 Jai Bajrang Bali SHG 15000 19625 19625 I~{ I< * FRN: I>~ Kishanpuriya/Kharpa, Akera 15000 ~ T-1 ~ "'~ Ac m ~ ft>tfil ,, 8 31l!'rn a.,1 ~a, ""' i q:d fttfbn """"' DUNGARPUR 205 .t,~)"l1rumf.);l);;ii-;tt1 9 JHALAWAR 230 10 KOTA 309 Not Provided - fil!IMfil 11 SAWAI special Campaign w,11 be started to - revive The defunct SHG If SHG will MADHOPUR 94 not be revived then The amounts 12 BIKANER 233 given to them as T1 T2 will be 13 recovered. CHITTORGARH 67 - 14 DAUSA 302 - 15 DHOLPUR 187 - Chittorqarh 16 KARAULI 42 - DPMU Chiltorgarh Efforts are being 17 PRATAPGARH 47 - made for revival of these SHGs' 18 RAJ SAMANO 241 - 14 COMMON FINDING FOR DPMU'S Low A) NON- COMPLIANCE OF FINANCE MANUAL:- All paid vouchers and invoices are to be stamped "Paid & Cancelled" so that they cannot be used again. Chlttorgarh However, in most of the cases "Paid & Cancelled" stamp was not affixed Jodhpur, Kata, Jhalawar, Dausa, Audit observation noted for future To be dropped after verification Dungarpur, Banswara, Udaipur, Sawaimadhopur, Churu, Karauli DPMUs. please. Consumable register recording the date and quantity of receipt& issue of inventory and balance of inventory Churu items is to be maintained. However the same is not properly maintained at Bikaner, Jaipur, Baran, Jhalawar ~ ~ "ll paid & cancelled etc. Seal WIT ~ ~ t I The hard copy of cash Book is to be signed by the Accountant and Manager (Finance) and rectification of data entry is to be carried out immediately. In case of major rectification, printout shall be taken afresh. Pratapqarh However, the original printout shall be retained with the remark 'Modified and cancelled' written across the ~ 1R'IR "il""'l1"lITT ~ .lj.i:iq; .3ITT ~ entire width of the page. However, the said procedure is not followed at any of the DPMUs. tl~fl);i);;mH1 There is no system of preparation of vouchers at Bhilwara, Pratapqarh, DPMU as the bills are pasted on a Kota paper and even the account head is not mentioned thereon due to which head under which the expense has ..w-, ~- ~ iTT ta '!ti~ onm 81 lPll om! ~ ~ oml t ~ ffim 11 been booked could not be verified. \j\ •r( t >m: "" l'Hffl m .., ~ '!ti Further, the bills are not filed serially, date wise due to which these are not easily accessible/ ..~ '"11 - B) NON- COMPLIANCE OF HR MANUAL :- :a !!Yill!i Security Deposit complalnce will ~~ As per Para 5.26 of H.R. Manual, DPMU cashier is required to furnish Rs. 5,000/- towards security deposit. However, on verification, said amount has not been furnished till date at Banswara, Pratapgarh, Jhalawar, Udaipur, Rajsamand, Kata, Bhilwara, Bundi DPMUs. make shortly Pratapgarh I ;,,1 ~ ·mw.- f) u\fuin gm = fwTI ~ ~ Q;"wT ,I ~ ~ 'lffi!l ~ C) ATTENDANCE/ LEAVE RECORDS AND SALARY PAYMENTS OF STAFF AS WELL AS ~A~ ~ ffl l tTT Rfilr.,i,j't m<9 #I - J ) _) _) (_ (_ (_ l LCL-<-<-'-''-' vU-...)-.J...)J ..) ..) J L During verification of leave records and attendence register we observed the following general points for all Sawai Madhopur DPMU's. All voucer has been stamped ~aid a) Non-submission of application for leaves. and cancelled. And arranged ! erieslv b) Don't prepare the CL, CCL and RH. Register separately for the purpose of calculating ceiling limit of Leaves. Chittorgarh c) Did not disclose the medical leaves separately. Audit observation noted for future d) Not verified the register at closing of month by the head of authority. please. e) No roper information was maintained regarding field visit on real time basis. 15IGENERAL DISCREPANCIES FOUND AT CLFsNOs/SHGs LEVEL Low BARAN: Baba Ram Dev (SHG) To be dropped after verification Signature of office bearers was not obtained in its records. Baran SHGs did not produce bank pass book for cross verification. ffllW!n '1lll.'1!uft ,lqnfl 'll1"""'1 ~W"' Cash book was not authenticated by president, secretary & Book keepers. l!Jffllmr!'!Utt Dausa: Sawai Madhopur Position of selected SHGs books of records:- Ommision noted and cash book, DB Kali Mata (SHG) updated and voucher updated and SHGs did not produce bank pass book for cross verification. verified Cash book was not authenticated by president, secretary & Book keepers. There was no timely deposit of Inter loaning. RAJSAMAND: Rajsamand We have send ii to concern block Position of selected SHGs books of records:- office to solve the matter Jai Bhawani Mahila (SHG) Members pass books was not provided, so we were unable to venfy Loan Book and Members pass books. Dausa Sir, The SHG chairmen of said VO Signature of office bearers was not obtained in its records. was busy on her personal wot1c. and Position of selected CLF books of records:- she has the pass book or VO so passbook couldn't produced lo audit team Mewar Rajivika Mahi la Sankhul stariya sangh cluster office - (CLF)mundol The timely deposit or inter loaning Is a) Signature of President, secretary and book keeper were not recoreded on cash book serious matter. and for this, necessary b) Bank pass book was not updated. instruction is given to Kali meta SHG c) Bank Reconciliation was not done. and now they timely deposit of there inter k>aning d) Cheque issue register was not properly maintained. e) DCB register was not properly maintained. SAWAIMADHOPUR: Baran 'ffll U'!O ~ ,l qnfl 'll ~flt,jl ~ W'1' Position of selected SHGs books of records:- l!Jfflfmrl'llllt VO-Piplai Rajsamand Attendance register have some corrections which was not verified by competent authority. ii will be compiled & shown tu audit There was no timely deposit of Inter loaning. during next lime Rahul(SHG) inter loaning was not proper. Bhilwara Some names of members are not matching in MIS data and Member meeting book. We have send it to concern block office to solve the matter Bhilwara: (_ {_ Position of selected SHGs books of records:- Ajay (SHG} L L L <...., '...,.., '- ._, "-' '...J V - ,..) ._) J .) J J J .) .) ._,/ Some names of members are not matching in MIS data and Member meeting book. There was no timely deposit of Inter loaning. Secretary and Bank Signatory are not changing yearly. Loan book and Member pass book were not updated and verified. BANSWARA: Banswara BRS Prepared. CLF - Bharat Mata (Block - Ghantol} There is no assets purchased by CLF a} BRS was not prepared. b} Fixed Assets Register was not prepared. JHALAWAR: ~ CLF -Surya Cluster Level Faderation Ratlai We have send the matter 10 concern a} Bank reconcilation not properly made. block office b} Cader payment register not updated. c} Signature of office bearers was not obtained in its records. d} Loan book and Member pass book were not updated and verified. e} Fixed Assets Register was not prepared. SHG- Dadi Amba a} Pass book of individual members of SHG were not updated. b} Signature of secretary / president are not obtained in deb register and cash book. cl Entries of reoavment of loan were not sianed bv office bearers. 16 EARNEST MONEY DEPOSIT/SECURITY DEPOSIT High a} As per the records of DMPU it has been found that EMO/SD which is lying outstanding after completion of Banswara tender which should be returned as the tender is completed - EMO/SO returned to relevant firms To be dropped after verification Sr. No. DPMU Firm Year Amount 1 Banswara Placement Aaencv 2015-16 20000 Churu Placement Agency 2015-i6 12500 S.D. ml1 tr,i; ~ 135441 ~-mi; cs. Neelkanth 2016-17 10000 102018 'I 'frnT'1 RSLDC Fund 5000(1 2012-13 i!R~'lllltl c....:. 1,i:.-.-w~S: ,~,,J Total 2900108 ~. ~ -~ J J J ..) J ) l l l L l L C L C C C L C L G G ~ ~ v U 0 J J Annexure-1 List of Documents Maintained/ Not Maintained at DPMUs/SPMUs 2017-18 S.No. Particular Kota Banswara Chtttoruarh Bundi Jaipur Baran Pratannarh Jhalawar SPMU Jaiour 1 Cash book ./ ./ ./ ./ ./ ./ ./ ./ ./ Base register for release of 2 tranch in Annexure-3 of finance Not Maintained Not Maintained in X Not Maintained ./ X Not Maintained In Not Maintained in Anx.-3 - module In Anx.-3 format Anx.-3 format In Anx.-3 format Anx.-3 format format Fixed assets Register in 3 Not Maintained Not Maintained in Not Maintained in Not Maintained Not Maintained In Not Maintained Not Maintained In Not Maintained In Anx.--4 Not Maintained in Annexure-4 of finance module in Anx.--4 format Anx.--4 format Anx.-4 format in Anx.-4 format Anx.-4 format in Anx.--4 format Anx.-4 format format Anx.--4 format 4 Store consumable Register ./ ./ ./ ./ Not uodated ./ ./ ./ ./ Bank reconciliation statement in 5 Annexure-5 of finance module Not Maintained In Anx.-5 format Not Maintained in Anx.-5 format ./ Not Maintained in Anx.-5 format ./ ./ ./ Not Maintained in Anx.-5 format ./ 6 Grant in aid Register X X X )( X X X X X 7 Advance register ./ Not Properly Maintained Nol Properly Maintained Nol Properly Maintained ./ Not Properly Maintained Not Properly Maintained Not Prooenv Maintained ./ 8 EMO/SD Register ./ ./ ./ ./ ./ X ./ X Not uodated Cheque issue Register & Stale 9 Cheque Reaister ./ ./ ./ ./ ./ ./ ./ ./ ./ 10 Attendance Register ./ ./ ./ ./ ./ ./ ./ ./ ./ 11 Log Book of vehicle ./ ./ ./ ./ ./ ./ ./ ./ ./ Inward /outward Register 12 (Dispatch Reqister) ./ ./ Not Properly Maintained ./ ./ Not Properly Maintained ./ ./ ./ 13 Bills Register ./ ./ ./ ./ ./ ./ ./ ./ ./ 14 IUFR ./ ./ ./ ./ ./ ./ ./ ./ ./ 15 Back up of tally data ./ ./ ./ ./ ./ ./ ./ ./ ./ 16 Establishment Register X X X X X X X X X Checklist for Financial 17 Monitorina as oer Annexure-6 X X X X X X X X l~g)C)~ ~ -~J1~~ ~JI ..) ..J J J ..) ) J l l. (_ l. l. l. l. l. C (. CC <- <- (_, '-' '-' V V ....) _.) ,.) List of Documents Maintained/ Not Maintained at DPMUs/SPMUs 2017-18 S.No. Particular Dholpur Karauli Bikaner Churu Bhilwara Udaipur Rajsarnand Sawaimadhopui Dunqarpur 1 Cash book ./ ./ ./ ./ ./ ./ ./ ./ ./ Base register for release of 2 tranch in Annexure-3 of finance Not Maintained Not Maintained In Nvl Maintained in Nol Maintained Not Maintained in Not Maintained Not Maintained in Nol Maintained in Anx.-3 - module In Anx.-3 fonnat Anx.-3 fonnat Anx.-3 fonnat in Anx.-3 fonnat Anx.-3 fonnat in Anx.-3 format Anx.-3 fonnal fonnat Fixed assets Register in 3 Not Maintained Not Maintained in Nol Maintained in Not Maintained Nol Maintained in Not Maintained Not Maintained In Not Maintained in Anx.-4 Not Maintained in Annexure-4 of finance module in Anx.-4 fonnat Anx.-4 fonnat Anx.-4 fonnat in Anx.-4 fonnat Anx.-4 fonnat in Anx.-4 fonnat Anx.-4 fonnat fonnat Anx.-4 fonnat 4 Store consumable Register ./ ./ ./ ./ ./ ./ ./ ./ ./ Bank reconciliation statement in 5 Annexure-5 of finance module Not Maintained In Anx.-5 fonnat Nol Maintained in Anx.-5 format Not Maintained in Anx.-5 fonnat Not Maintained in Anx.-5 fonnat Not Maintained in Anx.-5 fonnat Not Maintained in Anx.-5 fonnat ./ ./ ./ 6 Grant in aid Register X X X X X X X X X 7 Advance register ./ Not Properly Maintained Not Properly Maintained Not Properly Maintained ./ Not Properly Maintained Not Properly Maintained Not Properly Maintained ./ 8 EMO/SD Register ./ ./ X X ./ ./ X - ./ Cheque issue Register & Stale 9 Cheque Reoister ./ ./ ./ ./ ./ ./ ./ ./ ./ 10 Attendance Register ./ ./ ./ ./ ./ ./ ./ ./ ./ 11 Log Book of vehicle ./ ./ ./ ./ ./ ./ ./ ./ ./ Inward /outward Register 12 'Dispatch Reqister) ./ ./ ./ ./ ./ ./ ./ ./ ./ 13 Bills Register ./ ./ ./ ./ ./ ./ ./ ./ ./ 14 IUFR ./ ./ ./ ./ ./ ./ ./ ./ ./ 15 Back up of tally data ./ ./ ./ ./ ./ ./ ./ ./ ./ 16 Establishment Register X X X ./ X X X X X 17 Checklist for Financial Monitorinq as per Annexure-6 X X X X X X X X ,~ ~ I~~ - -_ ~, l',i~~~ 1-- ~- ~ (_ l l l L L l L C L L C L L L ~ ~ v u v ~ 0 ~ J J J J J _) J List of Documents Maintained/ Not Maintained at DPMUs/SPMUs 2017-18 S.No. Particular Tonk Dausa 1 Cash book ./ ./ Base register for release of tranch in Annexure-3 of Not Maintained In Anx.-3 2 finance module ./ format 3 Fixed assets Register in Annexure-4 of finance module Not Maintained In Anx.-4 Not Maintained In Anx.-4 format format 4 Store consumable Register ./ ./ Bank reconciliation statement in Annexure-5 of finance s Not Maintained in Anx.-5 module ./ format 6 Grant in aid Register X X 7 Advance register ./ Not Properly Maintained 8 EMD/SD Register ./ X 9 Cheque issue Register & Stale Cheque Register ./ ./ 10 Attendance Register ./ ./ 11 Log Book of vehicle X Not Properly Maintained 12 Inward /outward Register (Dispatch Register) ./ ./ 13 Bills Register ./ ./ 14 IUFR ./ ./ 15 Back up of tally data ./ ./ 16 Establishment Register X X 17 Checklist for Financial Monitoring as per Annexure-6 X x_ 6f~~~ d?.;:l - ,~ .. IJ ,& ~ J __) _) (__{_ l. (. (_ (_ L (_ L (_ L L ~ L ~ ~ V V u ~ ~ ~ J J J J i I I I I Annexure- 2 RRLP SHGNO CHECKLIST 2017-18) SHG Promis Meeting Attenda Monthl Bank Member sory VO Minutes nee y Bank Stock & Linkage ship note DCB DPMU SHG Loan Registe Journal Cash Registe Report Member DCB Asset Registe Registe Registe Registe Vouche Receip Sr.No. Name Block VO Name Name Reqister r Ledqsr Book r Book Pass Book reqlster Reqister r r r r r Book t Book Not Not Devgarh Darada . ./ ./ ./ ./ ./ ./ ./ ./ Provided ./ ./ ./ Verified ./ ./ 1 ~JSAMANC Jai Overwriti Bhawani Not Not ng/cuttin Not Darada Mahila Not updated Provided updated ./ gs found ./ Provided NA NA NA NA NA NA NA NA Overwriti ng/cuttin Not Not Aklor . ./ ./ ./ as found ./ ./ ./ ./ ./ ./ updated updated ./ ./ ./ 2 BUNDI Hindoli Not Aklor Jai mataji Not Verified ./ ., ./ ..,, ./ Provided NA NA NA NA NA NA NA NA Baba ram Not Not Not . dev Not updated updated updated Verified ./ ./ Not Verified NA NA NA NA NA NA NA NA Overwriting/ Overwriti cuttings ng/cuttin Not Not Dausa Prernpura found ..,, ./ 10s found ..,, ..,, ..,, ..,, Provided ..,, ..,, ..,, Verified ./ ./ Overwriting/ Overwriti 3 DAUSA cuttings ng/cuttin Not . Kali Mata found ..,, ./ gs found ..,, ./ Provided NA NA NA NA NA NA NA NA Santoshi Not . Mata ./ ..,, ./ ..,, ..,, ./ Provided NA NA NA NA NA NA NA NA Not Not Not Sangod Mangalpura Not stamoed ./ ./ stamped ./ ./ ./ ./ Provided ./ ..,, ./ Verified ./ ./ Not 4 Kota Mangalpura Bhuru baba ./ ./ ./ ..,, ..,, ./ Provided NA NA NA NA NA NA NA NA Overwriti ng/cuttin Not . Narayan ./ ..,, ./ las found ./ ./ Provided NA NA NA NA NA NA NA NA Not ' ./ ..,, Not Not updated Provided & verified ..,, ./ Not & updated Provided verified ./ ..,, l I Aklera ./ ./ ./ ./ ./ 5 JHALAWAR Jaibaba ramdev ./ ./ ./ ..,, ./ ..,, ..,, NA NA NA NA NA NA NA - ,_ i I'»--- .. - Santoshi maa ./ ..,, ./ ./ ..,, ..,, ..,, NA NA NA NA NA NA NA~~~ ri~~ ~ ~i ~ 1JJ I l. (. <.. (., (._ <.. (... l. c... L L \.,,., <...., '--' .....; u ...) ~ :..,; J J J _) -I I Not updated Not Not updated Not & Shahpura ./ ./ ./ ./ ./ ./ ./ Provided & verified ./ ./ Provided verified ./ ./ Overwriti 6 BARAN Anta Baba ram Not ng/cuttin dev ./ provided ./ gs found ./ ./ Not provided NA NA NA NA NA NA NA NA Overwriti ng/cuttin Choth mata ./ ./ ./ as found ./ ./ Not provided NA NA NA NA NA NA NA NA Not Not updated 7 CHURU Sadarsahar Punusar ./ ./ ./ ./ ./ ./ ./ updated ./ ./ ./ ./ ./ & verified ./ Overwriti ng/cuttin Jai Ganesh ./ ./ ./ as found ./ ./ ./ NA NA NA NA NA NA NA NA Not Not updated Asind Gopalpura ./ ./ ./ ./ ./ ./ ./ updated ./ ./ ./ ./ ./ & verified ./ 8 BHILWARA Not Ajay Shg ./ ./ ./ Verified ./ ./ Not provided NA NA NA NA NA NA NA NA Baba Not ramdev ./ Verified ./ ./ ./ ./ Not provided NA NA NA NA NA NA NA NA Not Sawai Not updated 9 Madhopur Bamanbas Piplai ./ ./ ./ .,, .,, ./ ./ updated .,, ./ .,, .,, .; & ver,hed .... Not Piplai Rahul ./ ./ ./ Verified ./ ./ Not provided NA NA NA NA NA NA NA NA Not Not updated 10 Tonk ./ ./ Niwai Vansthali ./ ./ ./ ./ ./ ./ ./ updated ./ ./ ./ & verified ./ Not Gau mata ./ ./ ./ Verified ./ ./ Not provided NA NA NA NA NA NA NA h' t-;~u:::::~ 7 ~~ s· w > ~~. ~1 }1 Rajasthan Rural Livelihood Project CR:(4859-IN) ACTION TAKEN REPORT ON THE PENDING PARA'S FOR THE FINANCIAL YEAR 2016-17 Amount for Sr.No Para No. Para Detail DPMUS Amount Current Status which para dropped Bundi Corrective action Churu 1 1 FIXED ASSETS 1887105 taken by dpmu so 1887105 Sawai Madhopur para dropped Udaipur Bhilwara Tonk Jhalawar Corrective action FIXED ASSETS PHYSICAL Churu . . 2 1.1 taken by dpmu so VERIFICATION Bikaner para dropped Udaipur SawaiMadhopur Dungarpur a)Corrective action taken by dpmu Baran Rajsamand so para dropped Bundi OUTSTANDING STATUTORY b)Corrective action 3 2 Baran 6855 934 LIABILITIES are still pending in J Banswara , Jaipur Kola Rajsamand, Bundi Banswara, Jaipur so Para not dropped Bundi J Baran Jhalawar . Take Proper Care ,n . 4 3 NEFTRETURN ) Bhilwara Future, Para dropped Banswara Dungarpur J Chittorgarh ) Udaipur Chittorgarh Sawaimadhopur ) BANK RECONCILIATION Churu Corrective act.on 5 4 . taken by dpmu so . STATEMENT Tonk para dropped ) Banswara Bundi Dungarpur Dausa J Bundi _) Bhilwara Corrective action 6 ~ CASH BOOK OBSERVATIONS Dungarpur . taken by dpmu so - Udaipur para dropped J Jhalawar a)Corrective action J Udaipur taken by Udaipur, Rajsamand Rajsamand. Baran. Baran Chittorgarh. Kota, ..J Chittorgarh Banswara, Bikaner. Jhalawar Dausa, karauli, 7 6 VOUCHING OBSERVATIONS:- Kota 2704253 dpmu so para 283166 Banswara dropped Bikaner b )Corrective action Dausa not taken by Karauli Jhalawar, Dholpur Dholpur dpmu so para not drop Udaipur - Sawaimadhopur Corrective action J Banswara Bundi taken by Dungarpur, Pratapgarh, Pratapgarh . Chittorgarh, Tonk, J 8 7 PROCUREMENT OR TENDERS: Baran Baran. Bundi - Dholpur Udaipur,Sawaimadho J Chittorgarh pur, Banswara dpmu Tonk so para dropped - J Dungarpur i, ~Aceo ~ I §;.1!,,DJJ l ,* 12: . ~ ~ - . J a)During the audit period no utilization certificate/ SPMU OUTSTANDING DEPARTMENTAL adjustment was 9 8 Jhalawar 232711029 52855550 ADVANCES made against these Bhilwara advances excepts some rsldc Advance rs 52855550 b) As informed to us by management that bills are submitted by concerned person within time however SPMU& 10 8 INTEREST ON ADVANCE 497950 due to huge volume 497950 DPMUS of daily work billls are not adjusted in book , of records in timely manner so para dropped Corrective action not ., ADVANCES TO STAFF AND Jhalawar taken by Jhalawar ~ 11 8 85540 - CONTRACTUAL STAFF: Bhilwara and Bhilwara so para not drop Udaipur Bikaner J Bundi Dausa ") Kota Corrective action GENERAL OBSERVATION IN Dungarpur 12 9 ACCOUNTING SOFTWARE Jhalawar - taken by dpmu so ") Sawaimadhopur para dropped Bhilwara ) Pratapgarh Churu Tonk ) Rajsamand Udaipur ) COMMUNITY OPERATIONAL Banswara Corrective action 13 10 MANUAL Chittorgarh - taken by dpmu so - para dropped J Bhilwara Churu Corrective action are ) 14 11 MAINTENANCE OF RECORDS/ ALL DPMUs - still pending so para - REGISTER BY DPMUs/SPMUs not droo J Dungarpur Churu Corrective action CURRENT ASSETS BOOKED AS J 15 12 REVENUE EXPENDITURE Rajsamand - taken by dpmus so Udaipur para dropped Jaipur J TA/DA /HOTEL BULLS OF Corrective action not 16 13 Bhilwara 18987 taken by dpmu so - EMPLOYEES J para not drop Corrective action not 17 14 MISSAPPROPRIATION Jhalawar 8641 taken by dpmu so - J /MISUTILISATION OF FUNDS para not drop ~ " r,.D~ J "'if FR·,.\~ J I t~;:]f)}' ~ ~ cCO~. r(pt' J ·- J J J L L L C L L L L C C C L L ~ ~ ~ ~ - V V ~ J ~ ~ J J J ) ) Rajasthan Rural Livelihood Project CR:(4859-IN) ACTION TAKEN REPORT ON THE PENDING PARA'S FOR THE FINANCIAL YEAR 2015-16 Amount for which para Sr.No Para No. Para Detail DPMUS Amount Current Status dropped 1 A.1.1 FixedAssets Kota 1)Fixed Assets Register (FAR) is maintained manually. However, We have Verified the summary of FAR is drawn to reconcile the assets with book Jhalawar 1) Proper Entry was made in (Tally) balance due to which whether all the assets are recorded Baran tally software correctly in FAR could not be ensured. Karauli 2)depreciation is not a 2)As per Accounting standard-6 depreciation should be charged on Jaipur subject matter of districts fixed assets. Depreciation onthe fixed assets was not charged Chittorgarh 3338721 3338721 during the year 2015-16. 3)physical verification was Rajsamand 3)Fixed assets of Rs 86.85/- lack were purchased During the year carried out for the financial Sawai - 2015-16.However the physical verification of assets was not carried year of 2015-16 madhopur out during year 2015-16 or subsequently at listed centers then fixed So in our Opinin Para Udaipur assets of Rs. 33.38/- were not verified Dropped SPMU Sawai- madhopur Tonk Proper recording of assets in Rajsamand 2 A.1.2 Few discrepancies regarding fixed assets register or stock Register 65380 stock Register are carried out 65380 Banswara So Para dropped Dungarpur Pratapgarh SPMU Bhilwara Chittorgarh Churu Amount recovered so para 3 A.2.1 Non Deduction of tax 32368.52 32368.52 Pratapgarh dropped Jaipur Rajsamand Churu Pratapgarh Take proper care in future, 4A.2.2 Late Deposit of T ds 1136232 1136232 Udaipur para dropped SPMU Amount deposited so para 5 A.2.3 Tds Deducted but not deposited Banswara 33790 33790 droooed Take proper care in future, 6 A.2.4 Delay in Filing of returns Kata ~ I para droooed ,,.v, 11..Di.~ 7 A.2.5 TDS on Income Baran Kata 76997 Take proper care in future, para dropped j j~~ 7 ., 1] 8A.3 Statutory Dues Regarding Salary deduction \ l 12~ ~ ~ /;{;}~ , _J l. (_ (_ l. C ( C ( C ( ( L C t., l l--, I..,__,., ' L) '\-i / ) ,..) J J ,J ,.) _) _) J _) ,) _) ) ) J Proper corrective action Churu 9IA.3.1 I Deduction Not Deposited [Banswara 129937 taken by concerned DPMU's I 49063 So para Dropped Except SPMU Banswara Proper corrective action oungarpur 10IA.3.2 I Salary deduction of employees 1 Udaipur taken by concerned DPMU's So ara Oro ed 11IA.4.1 Advances to Staff Banswara Baran Bhilwara Bikaner Bundi Dungarpur Jhalawar As per clause no 5.22 of HR manual and also instructions Pratapgarh Total Pending Rs. 47224.33 issued vide F3(62) RGAVP/MGR(F) meeting/2015/5030-32 Sawai (Baran-9056.05, Bhilwara- dated 03/11/2016 if advance given to staff is not adjusted Madhopur 455690.48 6243.53, Swaimadhopur- I 408466.15 within 1 month then interest @18% p.a. is to be charged from Tonk 2130, Rajsamand-29794.75) concerned employee on advance amount. Udaipur Churu Dausa Dholpur Jaipur Kota Rajsamand Karauli 1 )Proper corrective action Dholpur taken by Kota DPMU So Kota para Dropped 12IA.4.2 [Other Advances 1 22853603 I 185000 Tonk 2) Corrective action are still Banswara pending at Tonk, Banswara, Oholpur l. l. (. <- C ( . I (. (_ I (_ L (_ ( , L C c,, G \. -/ \. J ~' \,_.J .I ,,/ ,J ,J ,) ·J ..J ..J ..J ..J ..J .J J .J J ) J -' Bhilwara Procurement file are verify Pratapgarh corrective action are taken at 11IA.8 I Procurement [Dunqarpur 340387 Dungarpur, Dholpur, I 340387 Rajsamand Bhilwara Rajsamand, Dhol ur Prata arh So ara dro ed Bikaner Bundi Churu Letter has been sent to the Dholpur concern person in district Pratapgarh Bikaner Bundi Churu Jhalawar Dholpur Pratapgarh Kota 18IA.9 .1 ICDO NO I Uttan Sansthana & SHG Level 1 Jhalawar Kota Tonk Baran Tonk Banswara Dungarpur Baran Bhilwara Rajsamand but Banswara corrective action are still Dungarpur Pending Bhilwara Raisarnand 19IA9.2 [Observation Regarding Tranches Bhilwara Attendance Register 1 )ln'/out' Time Is Not Mentioned In AttendanceRegister. 2)Attendance register was not verified at the end of the Now Attendance register is 20IA 10.1 I month by the authorizedperson. All Dpmus - properly maintained So Para 3)Calculations for total present & absent arenot Dropped done at the end of the every month. Now Attendance register & 21IA.10.2 !Attendance And Leave Records oungarpur - I leave Records is properly 1 Rajsamand I maintained So Para Droeeed Corrective Action are still 22IA.10.3 Difference in Balances Tonk 48350 Corrective Action are taken 23IA.11 I General Observation for maximum DPMU's !All Dpmus I I by dpmu regarding general observation So para Dropped {_ (. t. <.. ,1. ( { '- L ( { L (, ( ' , c,, ,_; ~,, ,.,1 V Bhilwara Bikaner ..J '-' ..J ...) ----- - _, - _, _, __, __, ____, Chittorgarh Churu Dausa Pratapgarh jaipur Proper corrective action 13IA.5 I Observation Regarding Expenses/ vouching IJhalawar Baran 8942183 taken by concerned DPMU's I 8942183 Sawai - So para Dropped Madhopur Tonk Banswara Dungarpur Udaipur SPMU Bhilwara Bundi Dausa Pratapgarh Jaipur Proper corrective action Kota 14IA.5.1 I Recovery / Adjustment taken by concerned DPMU's I lsawai 112170 110370 So para Dropped Except madhopur Dausa, Baran Banswara Dungarpur Rajsamand ' iuru Corrective Entry was made in 1 SIA.6 !Accounting In Tally I Pratapgarh 132337 tally Software So Para I 132337 Kota Dro ed Banswara Sawai - Proper corrective action 16IA.7 I Discrepencies In Cash Book IMadhopur Tonk - taken by all DPMU's So para Dropped Udaipur Duncarour I L L L L C L C ~ L (_LL~ C ~ - v ~ ~ ~ 0 J J J J J ~ J J .))..)~ : Rajasthan Rural Livelihood Project CR:(4859-IN) ACTION TAKEN REPORT ON THE PENDING PARA'S FOR THE FINANCIAL YEAR 2014-15 Amount for Sr.No Para No. Para Detail DPMUS Amount Current Status which para dropped Office Rent : In audit report for the F .Y. 2015-16 Recoverable amount of Rs. 2400 1 A.11.1 Kota 1200 Rent oaid Rs.2500 oer 3600 was mentioned in Action taken reoort of F.Y. 2014-15 but during the In SHG Jeevan Jyoti Bills 2 A.8 8hilwara Corrective Action is still pending. - not found for exoenses 3050 In SHG Shankar 8hagwan 3 A.8 shortfall found in cash in Dausa Corrective Action is still pending. - hand 2500 Rajasthan Rural Livelihood Project CR:(4859-IN) ACTION TAKEN REPORT ON THE PENDING PARA'S FOR THE FINANCIAL YEAR 2013-14 Amount for Sr.No Para No. Para Detail DPMUS Amount Current Status which para droooed 1 A.6 Excess Pavment to vender Bikaner 8190 Corrective action are still oendino 2240 2 A.8.1 Non Recovery of interest 8ikaner Corrective action are still pending 16365 9225 on advances Tonk 3 8.2.2 Medical Reimbursement Bhilwara 2050 Corrective action are still oendinq - 4 A.9.8 & A.9.9 126300 Corrective action are still oendino - 5 8.1.1 RSLDC Corrective action are still nendina 6 8.11.6 Excess oaid for hirina taxi. SPMU 5049 Corrective action are still oendino - 7 8.11.9 Excess payments to SPMU Corrective action are still pending Emolovee liable for recoverv 32392 - 8 8.11.10 - - - Corrective action are still oendina - Rajasthan Rural Livelihood Project CR:(4859-IN) ACTION TAKEN REPORT ON THE PENDING PARA'S FOR THE FINANCIAL YEAR 2012-13 Amount for Sr.No Para No. Para Detail DPMUS Amount Current Status 1 8.10 Swift desire purchase - 11911 It is standing in audited balance sheet and action still to be taken 2 8.11 Payment made for govt. - 783349 treasury It is standing in audited balance sheet and action still to be taken 3 18.12 Earnest Money - 28660 It is standing in audited balance sheet and action still to be taken •< www.adcaindia.com Since 1960 ... SURAT 204, Empire State Building, Ring Road, Surat-395 002 (Gujarat) Tel.: 0261-2345296, 3015296 Fax: 0261-2363264 Mobile : 09825045937 , E-mail : surat@adcaindia.com Mumbai 32, Sujata Niketan, Rani Sati Marg, Near Railway Station, Malad (East), Mumbai - 400 097. Delhi 1333, Baidwara, Maliwara, Chandani Chowk, Delhi - 110 006. Ahmedabad A-63, Rajshree Towers, Nr. Prerna Tirth Derasar, Jodhpuroarn Road, Sattellite, Ahmedabad - 380 015. Hyderabad 8-4-548/1, 2nd Left, After Gokul Theatre, Erragadda, Hyderabad - 500 016 (Andhra Pradesh). Bengaluru 33/3, Third Floor, 3rd Cross, 3rd Main Mallesh Palya, Bengaluru - 560 076 Kolkata 63, S. K. Deb Road, (Flat-402/Black A) Kolkata - 700 048 Jaipur F-113, Road No. 4, Kartarpura Industrial Area, Jaipur - 06 (Rajasthan). Vapi 208, Riddhi Siddhi Complex, Near Vapi Telephone Exchange, Vapi Char Rasta, Vapi - 396 191 (Gujarat). en f- z 0 Agra Mallappuram u u Bhubaneswar Meerut