De Chakraborty & Sen Bikaner Buildings, 1" Floor, Chartered Accountants 8-B, Lallbazar Street, Kolkata - 700 001 Phone: 2230 0171 / 5604 E-mail : dechasen@vsnl.net Statutory Audit Report 2014-15 RNTCP APPENDIX-C AUDIT REPORT (For F.Y.2014-2015) To, The Mission Director, National Rural Health Mission West Bengal State Health & Family Welfare Samiti, Swasthya Bhawan, Salt Lake City, Kolkata-700091 Introduction We have audited the accompanying expenditure statements / financial statements of RNTCP financed under World Bank Credit No. 4228-IN implemented through the West Bengal State Health & Family Welfare Samiti, as of 31 st March, 2015. These financial statements are the responsibility of the Samities' Management. This 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. Our responsibility is to express an opinion on these financial statements based on our audit. Scope We conducted our audit in accordance with standards on auditing issued by the Institute of Chartered Accountants of India. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the Financial Statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall Financial Statement presentation. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of financial statements. In forming our opinion we have relied upon the audit findings / observations in 19 No. of Districts and West Bengal State Health & Family Welfare Samiti. We have also relied upon tie audit findings/ observations in 341 Blocks' Financial Statements which have been audited by ourselves. We believe that our audit provides a reasonable and appropriate basis for our opinion and we further report our audit observations as per Annexure A. Opinion a. The statements of account dealing with this report includes funds received from RNTCP (Cr. No. 4228 IN). b. We have obtained all the informations and explanations which to the best of our knowledge and belief were necessary for the purpose of our examination. c. In our opinion, proper books of accounts have been kept by the State Health Society, so far as appears from our examination of the books. d. The statements of account dealt with in this report are in agreement with the books of accounts. e. Financial Statements of the District is the consolidated Financial Statements of the District and Block Samities. f. In our opinion and to the best of our information and according to the explanations given to us the said Consolidated Accounts of the District and Block Samities, give the information in the manner so required and give- a True and Fair view subject to the Annexure A:- 1. In the case of the Balance Sheet, the state of affairs of the Society as at 3 1st March, 2015. 2. In the case of the Income & Expenditure Account, of the Excess of income over expenditure for the year ended on that date (3 1s March, 2015). 3. In case of Receipts & Payments Account of the receipts and payments during the year ended on that date (31st March, 2015). g. In addition with respect to FMR/ SOEs, adequate supporting documentation has been maintained to support claims to the World Bank for reimbursements of expenditures incurred; K 0u,, K T h. The expenditures so claimed are eligible for financing under the credit agreement; and i. Procurement of goods and services has been carried out as per the Procurement Manual by Central TB Division and other concerned division of the Govt. of India. For De Chakraborty & Sen Place: Kolkata Chartered Accountants Date: 21.09.2015 FRN - 303029E ~'CHARTEF) ACCONm A hebasis Chattopadhyay Partner MRN -063408 ANN EXU RE-A RNTCP:- No such specific observations. CHARTERED ACCOUNTANTS) u KO TA FORM No. GFR 19-A Government of West Bengal West Bengal State Health & Family Welfare Samiti Swasthya Bhavan, 3rd Floor, Wing-A,29 GN Block, Sector V, Salt Lake City Kolkata - 700 091 UTILIZATION CERTIFICATE For the financial year 2014 - 2015 Sl. Sanction Letter No. Purpose Grant Grant Interest Total No and Date. Received Received realloca- Received (Z) from GOI (Z) from tion & State (Z) Other Receipts 1 20-09-14 L. 19015/45/2014-TB 13,40,00,000 13,40,00,000 2 20-09-14 L.19015/45/2014-TB 3,42,00,000 3,42,00,000 3 20-09-14 L. 19015/45/2014-TB 2,09,18,000 2,09,18,000 4 State Share RNTCP 2,29,68,667 2,29,68,667 5 State Share 5,06,07,000 5,06,07,000 6 State Share 4,51,02,000 4,51,02,000 7 State Share 1,79,38,000 1,79,38,000 Interest reallocation 8,31,113 8,31,113 Total: 18,91,18,000 13,66,15,667 8,31,113 32,65,64,780 Certified that out of the total amounting to z32,65,64,780/- (Rupees thirty two crore sixty five lakh sixty four thousand seven hundred eighty only) of grants-in-aid received during the year 2014 - 2015 in favour of West Bengal State Health & Family Welfare Samiti i.e. Z18,91,18,000/- received as Central Share from the Ministry of Health & Family Welfare, Govt. of India, T8,31,113/- as reallocation of interest and Z13,66,15,667/- received as State Share from Department of Health & Family Welfare, Govt. of West Bengal vide letter nos. given above and total amounting to Z5,21,63,812.16 (Rupees five crore twenty one lakh sixty three thousand eight hundred twelve and sixteen paisa only) on account of unspent balance of the previous year (s) i.e. year 2013-14, a total sum of ?25,21,85,961.00 (Rupees twenty five crore twenty one lakh eighty five thousand nine hundred sixty one only) has been utilized for the purpose of RNTCP for which it was sanctioned and that the balance of Z12,65,42,631.16 (Rupees twelve crore sixty five lakh forty two thousand six hundred thirty one and sixteen paisa only) remaining unutilized at the end of the year will be utilized in the next year. Further certified that I have satisfied myself that the conditions on which the grants -in -aid was sanctioned have been duly fulfilled and that I have exercised the following checks to see that the money was actually utilized for the purpose for which it was sanctioned. Checks exercised: Examining of 1. Vouchers 2. Cash Book 3. Ledger T C 4. Monthly & Quarterly statements of expenditure 5. Fund position reports CUA~~L;: State Fundni postinageentroutssonDrco - Ad dl D S & Director- Inance" Mi sion Director, tgih NHM, West Bengal SaeFinancial Management Group Mission Director National Health Mission National Health Mission WBSH & FW Samiti West Bengal NATIONAL RURAL HEALTH MISSION, WEST BENGAL Government of West Bengal West Bengal State Health & Family Welfare Samiti FORM GFR 19-A UTILIZATION CERTIFICATE OF RNTCP FOR THE YEAR 2014-15 Opening Balance as on 01.04.14 Funds received during the year from Expenditure during the year out of Refunded to Closing Bn GRAN 1.1 1t 1 It NO). DA It,SaeMthn State Matching Stt athnCoI/ State Govt of State Matchin Govt of India e Other receipts Total Govt of India StateSMatching Total GOI fund State Matching Other receipts Total Samiti India Share 11)011 4L.. - ll l-09-2014 (5.38.76,481 84) (5,38.76,481 84) 13,40.00,000.00 13.40,00.00000 8.01,23.518.16 8,01,23.518 16 - 19MI19s014i lIt 20-01-2014 - 3.42.00.000 00 3.42,00.000.00 3.42,00.000 00 3,42,00,000,00 - 190 1 S.14- Il1 ?0-09-201 4 - 2.09.18,000 00 2,09,18,000.00 2.09.18.000 00 2.09.18.0000 State Matching Share - 13,66,15,667.00 13,66,15,66700 4,69,46,912.84 4.69.46,912 84 - 8,96,68.754.1 State Ftutl 10.60,40,294 00 10,60.40.294 00 - 6,91,66,417.00 6,91.66.417 00 Interesticallocaned - 8.31,113.00 8,31.11300 - 8.31.113.00 8.31.113,00 TOTA 1. (5,38,76,481.84) - 10,60,40,294.00 5,21,63,812.16 18,91,18,000.00 13,74,46,780.00 32,65,64,780.00 13,52,41,518.16 4,77,78,025.84 6,91,66,417.00 25,21,85,961.00 - - 8,96,68,754.1 Certified that I have soitsfied myv sell'that the conditions on which the grant-in-aid was sanctioned have been dully fulfilled / are being fulfilled and that I have exercised the followng checks to see that money was actually utilized for the purpose for which it w%as sanctioned Kinds of Checks exercised: 1 Vouchers. 2 (ash ooik I L edger. 4 Monthly & Quarterly statements ofexpenditure. 5 Fund position Mports Addl DHS & O Director- .' ' XiWest en2al, NHM, West Bengal NHM T. AT! Director - Finange --ate Financial Managemen National Health Missic WBSH & FW Samiti WEST BENGAL STATE HEALTH & FAMILY WELFARE SAMITI Revised Nat onal Tuberculoss Contro ProgrammeRNTCP Final Accounts (State only) F.Y. 2014-15 WEST BENGAL STATE HEALTH & FAMILY WELFARE SAMITI Revised National Tuberculosis Control Programme SWASTHYA BHAVAN, 29 GN BLOCK, SECTOR - V, SALT LAKE CITY, KOLKATA - 700 091 Balance Sheet as on 31-03-2015 ( Only State) Amount in Rupee Previous Yr. Current Current At Liabilities Sch. YAt Previous Yr. At Assets Sch. Yr. At Ref. 31-03-14 Ref. 31403-14 31-03-15 31-03-15 =j Reserve & Surplus IX 20,505,005.50) 17,554,340.44 Fixed Assets Il-A 17,554,340.4' Unspent Grant Loan & Advances 9 r 1 84 GOI Fund I(i) 89,668,754.16 38,323,111.44 Advances IV 110,060,674.4- ::: 294 00 State Fund 1(ii) 36,873,877.00 ;-A 71 i:o NRHM Support Fund I(iii) 8,908,732.00 4- " 3±0 a Fixed Assets Reserves Fund A/C II 17,554,340.44 8,000.00 OTHER CURRENT ASSETS V 8,000.0 Closing Balances: - 2 co Current Liabilities III 193,153,831.00 - Cash in Hand VI 2,852,834.22 Bank Balance VI 198,031,514.2 68,906,000.00 Fund in Transit VII 7.TE44.286.10 TOtal 325,654,529.10 127,644,286.10 Total 325,654,529.1 Cf RT-rRERTD C3,--itere db ts SaeAcuIOfir,RNTCP Add I. D S(TB) & STO WEST BENGAL STATE HEALTH & FAMILY WELFARE SAMITI (Alc RNTCP) Receipts & Payments Account for the Year Ended 31-03-2015 Amount RECEIPTS Opening Balance Grant-in-aid received Amount of during the year Misc. Receipts Advances S. NmofteCheques/Draft cOther No. district Cash Bank CH aft Sub-Total (Inciuding heque Grants (includes refund refunded/adjusted Interest Gran( received or to be of EMDISD) against exp.during received from GOi) the year * 2 3 4 5 6 7 8 9 10 1 State Level: - 2,852,834.22 68,906,000.00 71,758,834.22 326,564,780.00 - 123,399,505.00 239,950,653.00 637,679.00 762,31 Grand Totai - 2,852,834.22 68,906,000.00 71,758,834.22 326,564,780.00 - 123,399,50500 239,950,653.00 637,679.00 762,31 PAYMENTS Closing Balance Funds utilizedlexpenses Advances given Grant Name of the during the year (other Purchase of Interest Refund of EMDGSD Refunded Cash Bank Cheques/Draft in To district than fixed assets) as fixed assets Reallocation to GOf *BHand shown in the income & during the year Expenditue alc 2 3 4 5 6 7 8 9 10 1 S Level: 252228.955.00 - 311,688,216.00 362,766.00 - - 198,031,514.22 762,31 Grand Total 252,228,955.00 -311,688,21600 362,766.00 - - 198,031,514.22 - 762,31 Place: Date edAddi. H(B e State Accounts Officer, RNTCP A / T Fe 6%STO 4 CCC WEST BENGAL STATE HEALTH & FAMILY WELFARE SAMITI Revised National Tuberculosis Control Programme Income & Expenditure For The Year Ending 31-03-2015 Amount in Rupees 'iCurrent Current Prc 3.ous Yr At Expenditure Sch. Yret Previous Yr. At Sncome ch.rt 31-03.14 Ref. 310-531-03-14 Ref. -05 31-03-15 31-03-15 Grant Received 290 84~'910 OC G0i Fund I(i) 183,019,544.00 290,847,910.00 GOI Fund [(i) 183,019,544.00 13 913 197 00 State Fund liii) 69,166,417.00 13,916,197.00 State Fund I(ii) 69,166,417.00 20 000 !û r JHM Suppcri Fund l(iii) 35,839.00 20,000.00 NRHM Support Fund 1(iii) 35,839.00 1 281 00 E.pendiure from inieresi VIII 7,155.00 Other income 1,766,870.00 Interest Earned Vill 637,679.00 1 -65 589 00 Income Over Expenditure (Surplus) IX 630,524.00 306.550,977.00 Total 252,859,479.00 306,550,977.00 Total 252,859,479.00 .V Place 4. Date "apjants State AccounéOfficer, RNTCP Addi. DHS(TB) & STO LH Ir Sohoeduf e WEST BENGAL STATM HALTH A PAMIILY WrLIAR1 8AMITI 00 PUND DETAIL OF EXPENDITURE, UNSPENT BALANCE UNDER RNTCP AS ON 31-03-2015 Amount (in Rs.) A) Opening Balance as on 01-04-2014 (53,876,481.84) B) Fund Received During The Year : Sanction No Date of Credit Amount Amount L. 19015/45/2014-TB, Dated - 20.09.2014 9.2.2015 189,118,000.00 State Share 18.06.2014 22,968,667.00 State Share 21.11.14 50,607,000.00 State Share 9.2.15 45,102,000.00 State Share 25.3.15 17,938,000.00 325,733,667.00 Interest Re-allocated during the year 831,113.00 326,564,780.00 C) Total Fund Available For Spending (A+B) 272,688,298.16 D) EXPENDITURE DURING THE YEAR S.NO Major Head State Level Districts Levell Amount State Level Agency I Civil work 5,500.00 2,326,252.00 2,331,752.00 2 Lab Materials 755,426.00 8,555,012.00 9,310,438.00 3 Honorarium - 3,029,440.00 3,029,440.00 4 Publicity/EC 713,213.00 1,708,107.00 2,421,320.00 5 Equipment Maintenance 7,758.00 551,171.00 658,929.00 6 Training 286,166.00 1,957,678.00 2,243,844.00 7 Vehicle Maintenance 115,791.00 5,432,075.00 5,547,866.00 8 Vehicle Hiring Charges - 3,178,450.00 3,178,450.00 9 NGO Support 794,205.00 22,979,288.00 23,773,493.0 10 Medical Collages 220,872.00 2,815,152.00 3,036,024.00 11 Miscellaneous 1,286,553.00 3,663,284.00 4,949,837.00 12 Contractual services 3,907,951.00 105,935,307.00 109,843,258.00- 13 Printing 840,433.00 1,218,790.00 2,059,223.00 14 Procurment Of Equipment 219,787.00 92,320.00 312,107.00 15 Procurement of Drugs 2,401,689.00 72,000.00 2,473,689.00 16 Procurement of vehicle - 17 Research & Studies - - 18 Patient support & Transportation 986,200.00 986,200.00 19 Supervision & Monitoring 335,333.00 6,628,341.00 6,963,674.00 Sub Total 11,890,677.00 171,128,867.00 183,019,544.00 Purchase of Fixed Assets: Procurment Of Equipment - (Desktop computers) Sub Total - 183,019,544.00 89,668,754.16 E) REFUNDED TO GOI F) Prior Period Adjustment F ) Unspent Balance as on 31-03-2015 89,668,754.16 Cha nts State Accou ts Officer, Addl.bHS(TB) & STO RNTCP Schedule 1-1 WEST BENGAL STATE HEALTH & FAMILY WELFARE SAMITI State Fund DETAIL OF EXPENDITURE, UNSPENT BALANCE UNDER RNTCP AS ON 31-03-2015 Amount (in Rs.) A) Opening Balance as on 01-04-2014 106,040,294.00 B) Fund Received During The Year: Date Sanction No Amount C) Total Fund Available For Spending (A+B) 106,040,294.00 D) EXPENDITURE DURING THE YEAR S.NO Major Head State Level Districts Level! Amount State Level Agency 1 Expenditure 385,356.00 68,781,061.00 69,166,417.00 Sub Total 385,356.00 68,781,061.00 69,166,417.00 Purchase of Fixed Assets: Sub Total -I69,166,417.00 36,873,877.00 E) REFUNDED TO GOI F) Prior Period Adjustment F) Unspent Balance as on 31-03-2015 36,873,877.00. Charte tants State Accants Officer Addl. DHS(TB) & STO T\ RNTCP Schedule -ii WEST BENGAL STATE HEALTH & FAMILY WELFARE SAMITI NRHM Support Fund DETAIL OF EXPENDITURE, UNSPENT BALANCE UNDER RNTCP AS ON 31-03-2015 Amount (in Rs.) A) Opening Balance as on 01-04-2014 8,944,571.00 B) Fund Received During The Year: Date Sanction No Amount C) Total Fund Available For Spending (A+B) 8,944,571.00 D) EXPENDITURE DURING THE YEAR S.NO Major Head State Level Districts Level! Amount State Level Agency 1 NRHM Support for RNTCP - 35,839.00 35,839.00 Sub Total - 35,839.00 35,839.00 Purchase of Fixed Assets: Sub Total - 35,839.00 8,908,732.00 E) REFUNDED TO GOI F) Prior Period Adjustment F) Unspent Balance as on 31-03-2015 8,908,732.00 Charter ntants State Accounts Officer, Addl. HS(TB) & STO RNTCP J11 <*4 -CO\4-