(Chartered Accountants)
To~
The Proet Director
Hihar Parchayat Strergthenring Project
 ibar Gran 5waraj Yojana Society
(oivernrent of Bihar
INDEPENDENT AUDITOR'$ REPORT
We have aud ted the avempanvng special krposetinanc:a! äterments oi LhMihr PaochieI
Sngthening Projcu !ßPS"fneanced hhe wmän Bank Lo3n/cfelt No 5160 INAnd implen:'ti
byihar Gram Swar  1,jn Society (BGSYS. Dept o Pa  Syat, Raj Dovt of Mhar 1ra.r fonia
statemnts compise o the Sanc Sheet as at 31' March u9ard the Sources and Appr..iens
å runds for the ya i hen ended and noes o these finärcial statements. ,nlud:ng a surnr%ary of
ss  ir   nrt acwlnin rinf- rjnK'.- (c ltceivly  ref~r-d  to. : v -  "Pr Jk,J;--| Ci% temerr . <
In our opinion, the afPresaid special purpose Projec Fnancia St ents give a true and fair vjew
of the financial positaon of the Project aa nt March 31, 20i, in case a Staternent of FnancIa[
Position a prepared, receiptis and dsburseNments of the Project fri the year ended n Majh 31,
2019 and the expenditure of the Project for the year nded on March 3, 2019, mn accoT dace with
the finand rerting rovwsons of Sectionri 5 09 of the Gen al Condins o ihis WVorld Bank r AP d
with the Finarang /Lo n Agreenelnt ritiniber 5160 IN and Project Agreement bot: dated June 27,
2013 describec in Note -1 (Notes to Project Financial Statenents).
Basis for OpinonS
W conducted our audit in acrrdance with the Standards on Audit:ig Ksued by institute of
Chartered Acourrtants of India IAU Our responsibitums under those tandards a re furti'her
descrbd in the Auditor's Responsibilities for the Audlt of the Finandal Staernents section of our
report, Wec are iniepenid,,nt of the inplmenting agency 1m accordane with the IAIs cUdc f
Ethics tor undertkirg this assignment, ao we have fulfer our ethrica rcspunsiiltes ri
ac cordarnce nith eCAI's Code of Ethics We believe that the audrt evdence we have otaiaed is
suffiert and appropriate to provide a basis for our ropinion
Emphasis of Matter
We draw attentron to Note -1 (Notes to Project rinandai Starentsi to the PFS dnesribog the
rasis of sCcounting, The PF s prepared to assist the Bihar Gram Swaraj Yojana Society (åGSYs to
Mreet the ianc3 repurting requireMents of the Proect's Luan/linancIrg Agreemrents number
160 IN fnancming for anvestrnent P: rjt Financing iated Jurre27, 2013 i 0sCet of pr-ertion
of the Project Fnancia  Statement i  a manneirir to reflect the opercoons, feswurus and


exPenditur  reated ri the Projt. As a result, thse specil pM op  fin-inca star.emets may
nOt ~OCSAAVIefr rnze plupuse,O~o~1u is not mdt           iiiepcT:ft~;mre
Responsibilities of Management ard thnse charged with Governance for the Project Financial
Statements
Thr Managem    et of the 2pntmng a         responble for th. ;reparation and fr
presentation of the Project Finanal Statmein  in acLcoirdanlce wrth the financial reportrig
fraewprk describd in Note 1to these tinpriLk statements, and for such internal control as
rragemvent deternies is esarto enaebl the preparation of Project Onaricial Statemnts
that ar e free frorn miaterial rnirsstatemnent, whrether due ;o fraud or error
[he Mageinent ad those Laged with      overnance are responib-  Pm  eye:   !  m.
irrplemevnting~ aLenii  fi nanora| r eport,ng pr ocss
Auditor's Responsibilities for the Audit of the Project Financial Staternents
Our objectives anr2 to obtain reasonable assurancre aout~ whether the Piroject Fmxancial SttmenV
asa wnle are free kon naterial misstatemuent whether dlue to fraud or eror, aud t: issue ar
aLitors sreport that includes our opinion Reasonable  surance is a high :eve of assuranc o 
not a guarantpe that arn audit cunducted in accordane with the Standards uf Auditing ilv dAys
detect a material rmsstaternent when it exsts Misstatenients can arise rnirn fraud or Pr-or and
ae considered material if, iPdividually ur in the aggregate, they could reasonaby be  ted to
nfluence the economnic deisons uf uJsers taken on the basis of these finiancal statemnts
Aý pa.t of an aud" in accordance vi@ itanard of Aud:hin. we execs profew.i p Lugnmst
:nd rniiirui pffshonhal sl<pii  rm thruughiciL thn., ..dit: We ao.
d ienti4y and assess the risks of iaterial misstatemeit of the Project Finncial Statieiits,
w5ether due to Eraud or error, design and perforim audit procedures respnsive to uhose risks
aud ubtain au dit evdenPce that is suficient and approprate to provid-! a bass fur our oprni
TIh risk of no- detecting a iateiial misstaterent resutug from traud is igher than foi one
iresuting from  errr, as traud may mvove c     Mllusion, forgery, nte'ntioua  wnussion,
rnisrepreseinta~tions, or the override of internal contr ni.
Sobtain an undvrstnding of internal control relevant to the audit in order to desen audit
pr ocedures that are appropriate in the circumstances, but nlt for th purposed o expressm an
opi,non  the effectiveness of rhe projects irternal contr,
9  evaluate the arnpratenerrrss of accounting polrcies used and the reaonbleness o
acunr1ting estirtes and W eIated disclusures niade by niar1agerent
*  evaluate thU everaH presentation, structure arnd conrent of rhe Projec indancial Staiments,
including the disloseLs and whether these finanrial statpments presenr the Prject's
operstons and underying tiransacnsQ7   and evens in a mannewr thaT achieves fair presen tin
in accordance with the flnancial !r'p"rting pr ovisions described in Note  to the Ponect
rnia  i State'mHnts.


*  .ommJrIl     with thse Lharged  th guvernancc pågåvång, among other maa, te
planned vope and                                          cnl    audn and Mgst å ng  ldrig any s'ni
deficendes il in.efmal cnomt    -hat we identify during our aidit
*  provide those charged with governanåe with a staterent that we have comphed with relevant
ethiclI requirernents regardig in dependence, and to communicate with them all reatiovrnshps
and atser marters thar may reasonably be rhought to bear ri our independence, and where
applicable, rlated safeguards.
Other Matter
Ar ,mplemening agency Bir Gran Svaraj toana Society WSY) has prejared a smprsk s
of sytity fiancigl statemen  fr the y- n drd March 31, 219 un which we  e isvme 9
separate auditor s report o the Gavernrg Body/Project Däerrordated 1" Augut 2019 and
expr essed an unmrodifiedaudt opinion,
Report on Other Legal and Regulatory Requirernents
Further to our ipinfn on the Project Financial Statements we further report that:
a) we have sought and obtaned all the nfornmAtion and expianations which to the bvst of Our
know edtge a nd beneef were necessary for the pirposs of Ou ds t,
n i our opinirn, proper honk of  coiinres have been kepi hy th  impiernentng agen y fr
Prolet purposos 50 far as appears from our exarination ol those books;
c) the Projec.t Financial Statements deatt with by this report is in agreernent with the hooks of
accou nts:
d) thre Vvo4ect fu.nds su a urklun-d för the pu;t po`e ti which theýy wereý pr,ovoed;ý.,
el expenftures. inciuding assets crerted unde the Proj. D-ownn in   are eligible for
finanicig under the Project Finaning Agreemnents:
f) Intenn Financial Reports (IR) submitted by the Proret manageient can be rele upon to
suppo applications for withdrawal of the Loan, and adequat& suppotling dcurentationi
has been maintarned to support these daims.
SProcu ement has been arried Onut in line with the agreed procedrez s sdetahed in the
Operanins Manual/Procurement Manual/Project Implementator Plarn/Lega Ageerentå and
h  the nroject has an adeqiuate internal financial control sysnim including IT controls) aii
such controls were operating effecrively as at Maich 31, 2019 and the Project comples
Nith the prjvisiors on financial ranagement contaned in the Oprainr en Ms/ Pnrije
l9mp'lementation Pan/ F rtrncia M ianagemiint Manrruri, in all material aspect
For KRA& Co
nharteed Ac ounants
F rm's Rleistrationr No. 020266N
i aat GoyŽ
5omerh   No   0250
Place of Snature Pa
D- , 19 08 2019
LIDIN 19SO31SOAAAAN7S319


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BIHAR GRAM SWARAJ YOJNA SOCI ETY
BIHAR PANCHAYAT STRENGTHENING PROJKT
Dept. af Panchayati RýIj, Govt. af Bilha r
STATEMENT OF SOURCES AND APPLICATIONS OF FUNDS FOR THE YEAR ENDÉ0 ON
3ht MARCH - 2019
Cuf rent Year    Previous Year
IA    h i n i-I Fi n d  I ýc h Pd u ýle- 1.0                      19,059.00          221.00
IR CashatBank(Sr.htduk-10)                                   B4,07,82,05L60   52.94,ý4,055.6ý
I-bral opening Balan,_ý L'-- (-1)  94,08,00,109,60  52,94r64,276.60
Addý SourceýýRuccipts of'-Liiid
....                .  .......
'A i nterest & Othe- Re-,- Pts ýSchedule- i                   2,71ý,96,ý93 DO
,r.-ýnt (Schedule-2)
. . . ........
Totoý ScurceslReccipis (2j1  62,78,96,7913-00
Total (I *Z)  1,46,86,96,907.60  1,14,95,46,347-60
inincc
3Bi  ExpenditureUndý,r-Cou!i_1,-men1415c.hedule-6)           10,95,96,520.Gi,"
3Bii F, w pi- n d i ý u re Fo i F A (S                                                   00
3 ' Total Expenditure urýder Manapement (3A+3B)              11,85,77,859.0{3,  5,4?,12,769.00
3D Total Expenditure urýder Cornporient 2. (5-chedule-7)      4,B5,9G,752.00  ;ý,66,14,033.1J0
ýE Total Experiditure under Com~ent 3 15chedule-8ý            2,33,10,455.00
....... ...                                                 .  ............
3F l'atal Eliigible Expendliture During thc Vear             19,04,95,066-00  9,43,10,301-00
3 G Expenditure Under Component-Ib & Othersý5chedule-9)      ý2,13,17,711,00  21,46,75,504.00
Total Expenditure Durling the yc;ir for BPSP (3F+36)     41,18,02,777.00  30,89,85,805.00
i.')ccrease) /Incrcuse in Gurrrnt AssQtý During Ihr>- ye-,ir
3   3    .41.---
660
n         0
ý21'02 ' 777,0C
4A- C;sýh in Hiind  SchLdulL-10  .   .......                     21,884-00         19,Cs[9.010
T2,     at j3ank                                                             84,07,32,GýLýW
21 88
6 907,6
Totcý C1cpsing Satan c e, (4)  1,05,53,94,130.501  84,08,00,1C9-601
Total (3-&4)  1,46,86,96,907.601' 1,14,95,46,347,60
Aý per Pýir rc;)ýirt a Ilachpd.
For KRA & Co.
P,j  1    1,1.                                             (S h-iva n a n d i hi)  (K u l d i p  ray a ri)
P,-!                                                         SPM- ýinance   Iýroject Dircutur
M. Nij- 503150                                                  BGSYS            [ýGSYS
Palc& - P.31nd
Date : I 9th August 2019


BIHAR GRAM SWARAJ YOJINA SOCIETY
BIHAR PANCHAYATSTRENGTHENING PROJECT
Deptt. of Panchayati Raj, Govt. of Bihar
Reconeiliatlon of Audited Expenditure with IUFR Expenditure For the Year Ended on
31st March 2019
Particulars                         Total
Total Expenditure as per Audited Pro jec Financil.
Exp end iture(IPFE)
Under Component 1( a)                              2 13,32,08.830,00
(b)        UrLder Component -2 as per schedule -7                485,6,752 00
(          UnderCornpoien  3 as perSchedule -8                  2,33,10,455.00
()under Cornponent 4 as per Schedusle -5i+5chedule 6        1L85,77,859.00
Ttdaoti 2 (a+b÷c)                                  2,32,36,9339&00
3         Less rIelgible E penditure
4otal Lkigile Fxpenditure as per Audited Project2
Financial Expend-iure(PFE) under RL Hinance (2-3)
5         Fl igib:pE Expenditure as per IUFR                 2,32,3G93,89_00
Excess/Shori Expendiore Reported (4 -5
7         Reirnbursible %                                                 70%-
8         World Bank shdre(47)                                ,6L65,85,72 / 20
9         ReirnbLrsemen Claii Made f[)r the yeir            62   5 527 20
10         Excess/Short L'airm Made (8-9)
As per eur report altaeiched
For KRA & Co.
Pa rG   daiccuppta nts
R- (Sh~inand Jhia)  (KLJIdip Narayar
Partner                                               SPM- Fnance    Project Director
M. No. 5ý03150                                           BG5Y5            BGSYS
Paice: Patna
Dae 39 AugoL (/019
Nrji: Expnd tu.re armiountiir  to  2s 21i3 0S,830 j!, c-airned for ,xpenc:Ure fur construcion é  a1cadyaJt
Sarkdr 3haan exensed by [LALO) LOc-Al Arr;I Frrieering Orgaisatoii urdr Piannirg Dcpart-mer, GO, nd
Ldrmd n the LuWR as submiiled by B_G5Y5 to the Wiorli Bank ls not  byuded by us nd hence not taiker n he
naincial s:atemen. BtGSYS hrs claimed the same on behd If LAEO js di,fin,d by Ve loan agriemrnt on the
basis of tne li R V submitted by LAEO.


BIHAR GRAM SWARAJ YOJNA SOCIETY
BiHÅR PANCHAA I klNG11NING PROEt
Dep,t af Pani aya R(, Gavl 0' BI-på
DETA1ILs FAuDIE r XPENDITU R I LGMPONINT/SUS COMP'NEN- FDR 1   YFAR [:NlD'tl 31 MARCH 7?19
CumponrntSuj Component                                            A
CTID
XPE-NI TURE
V-.    upto FY 12017 1    ID11 i                       AS A % o-
Al location as
per PAO
.-,1:, y '  T4r                     3i3000 00(00     *':2' tn.          cQ?"3t.0 00  24 M60   / 4
-                               J.-r  M9  :'yUh3U 3 UU n  .idb 3ih     CO1 .04A3 3>-0 6 r4 0
.ul Campunen 1                          4 29 DO DO DOG DO  41 64 09 952.00   2, 5.45. 2 G41 D0  2 77 09 31 493 00 4!3
-sattutyc,' ',tre, t1 ,   -
.*     r:sl  -s - capac:  ½
1                                8 0D DC00r.684M          0
n                                              -tn  C,n'l      ...   :   K
oial 2 '3.0 DO OLDD                                     416 82 456.00   4.85,9f752.C   9C292000            4 
StrenthenP   evelopme-t Cfait ni Pancaya
Id!~ rn Wi0-cr
171114,16 12,556 0,                                               .   ."1
State levelr Pul ry 1 nwurmr't fnr Dea"rlualu on
3/~C                         :j4 14d~  and~ F)''*LV
tota; Cvrripouen'l 3                     49 50 DO 000 00  .38.21 4  0~  7 3 10.465 DO    3..7.35,954"      7 50
tPrjeL Manag emc t & Ca a.rdir allo  |;". ude M  >nd1  .     '>   1jtA el            ::          .    !'  ··•-
r atal CU.rprcnn  4                  99 00 00 000 00  16 35.06.31? 017   :.19 DO    2,20.83,236 G"      28 49
Teminl PrrÅ Cos                        72000000000     6354 26.24 O9  2,54l'.4tBD7 00 1 l4 &Qj  89I 00    40 16
r K RA  n
Cliarcrret Arc.  a lts
v'
4%'                              .7jNeaSY


BIHAR GRAM SWARAJ YOJNA SOCIETY
BIHAR PANCHAYAT STRENGTHENING PROJECT
Dept. of Panchayati Raj, Govt. of Bihar
Scheduir, forming part af Balanre Shret a an 31st Mar-2019.
Schedule-1                                  Current year   Previous year
Inere5t & Other Recelved during the year   (2018-19)        2017-18 )
Interest R'LHL ved on SB A/i BPP'        2, / /,320.UU    2.60, /6t.4J.UU
R T ! Fce reiQprd                                2g 00           12f0
ender Document                                        -         5 000 00
DI er Ino'                                     50,DU0.0 0
IrnThed R4ceco on; £1B A/c DPM6               80______88.00 _______
Tota                     2,78,96,798.00   2,00,82,07100
Schedule-2                                  Current year   Previous year
Grant RceLveLd                              { 2018-19)      ( 2017-18 )
G     -rn rr PRD, GoR (BPSPI                G    U DE) j     1OUU.0
Total 6000,.0o000 00  60,00,00,000,00
Schedle3                                    Currert year  Previous year
Currnt AsSets                               201819          2017-18)
Loans& Advanres
ALiY le HCD                                    .58 427.00      6,58,427.00
Adv - cOMAUN for Ren                        5D00 000        5400000 00
NI d1cd Cerme~                          5 00 00032 00 _______
Gaso e rv,ce ; iLtd 'or Ful               50.OCD 5l,000.00
Total    66,08,427.00    6L08,42700
Schedule 4                                  Currernt year  Previous year
Currerni 1iibility                         (2018-19         201718)
Ltb  ro. Acro "t                              46,567.00        40,07 DO
1r6 .hann Consul:nnry  :-o..':y Imors i)  ___1U0U00J 00      10,000 00
sn hrih Stationary "S.cur ity -Deps           20,GG DU       20,00.0
_____________________      Tota___    7E,557 00        76, 567.00
Nr: af Currelt Assets(Sh3-5h4  653 16EXUU  bU031S -b
Increase in Net cA 5,00000.00 (2,39,5600)
As per our report attached.
Foir KRA & Co.
Chartred&Accotn%antsI1
R tS                         nned Jha   (KNlip Narayan)
artoei 1«                                 ',Prvi '  inance  Project EreuLr
M. Nu 'J'                                     BGSYS           BGy5
Palce- Pati na
Dat : 19th Augu;t ?019


BIHAR GRAM SWARAJ YOJNA SOCIETY
BIHAR PANCHAYAT STRENGTHENING PROJ ECT
Dept- of Panchayati Raj, Govt. of Bihar
Schedulesforming part uf Badicme Shtet &' ari 31st Mar-2019.
Balanet d!,     Purchaso/     Balance as
hAdulel l end of                                  Payment/       at end cf
f-ixed assets                         the year      AdjusirnenI t year
jon 101-04-O18  durrin the year <a(n 31 3 2019)
-  1x2d ASscI Mt:;ic  ezt                                         6o.                          bi    U
2  Wai M:-'id I i nsl    WalGIi .va i r  Cr rntr   Pmo:      4,?4 0 r',1 1.1                 0
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s Fiwrc A ½c: ':(Ds.r ird; FPi.'                                   4.i0.C0 L                      0_____/Å  00
0 I lod AÆeS >or Dr:qc                                              :0.0V I        _.D___         050 00
-l wdi%5ts |Stl·:: i.r<'  4rroj                                i1800D.DD                      i6,0000V
8   P:sAi"fti-V ;~.-|) ~'ri  ___________________00 00                                          55,00090
10  i n >1±'l  &  r furr                                          /5"/,12   0'  /n .03              01?
l i    R   D                                                     5&4 l.ud   UD  _ _._.... .4.....
12 VQC'ir-C A/r                                                 4M420a6                            22
12 P .r>hrrIMiŽI .ll >% Po 1i0 /|                                     89900 ___________         6,60V
14 Di::ktrŽgHP L . -. L 400 S':ce wv I DVD,RCMM Vuu' arod Kry Boar ,  38,O'.' _______C__       3B 058.00
5  Pilw rl Vode  I 11  .:j P l:i".?/ /  f A li On l.0.0
0>t "PSI 1.N  rCIM <0 VA1                                           a 404 00 4400
il jdI 0IP.                                                           3,300 0i                   3 3 00
: .r0ry Crrd          5 w,-  v  OPA_K_:_1,00 00 c. FicC
19 Appi' lp2d Wifi Ci U,l  LB GIb Goitf/ Aøo'c Pencil                             SUG0 00 cJ0 LIU
20 Apple iphone X 4  V IQAS2 HN/A                                             m.n000 n    89200
21 r-uiit,fl 8 :.LrA trr RPM.J                                                74Z944.00     74.003144 D
2T .Gurroi 60oc/4* <e II ±r1. 995 00 L3:.995 00
G1fourd .11o C ab net 4 Døæawve< 'Ja Nos___                                     5249700 j     5U2971$f
31 Grjcwe Stnrewo I Pu ai  Anm ra isnol                                         38.S93.tuj    38.410
/. , /J)3 21 1lnDmirp St :ro os_________________                                 1,20.2.'920.0.2   4 0 2C
Z2flC' 'Ir PAlP 7201                                                            13435.00      1.<1t 02l
9  r               P..'.430I 9 ,0090                                                       I'.0.2 00.
9000U       6490000
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311Lippi Va'  A . 1094< '. NQ·:.:1..j005841                 59111                        53./8'.15
i <i..:(V.:id  NAL1Ž3 % ' NAL.r.IAI0655501|                 61/2. I                      031/2. i
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16FC  I3M .i%pM:::'IN.??ice   N   :  A41 0451F:                      3782 15                    01,/82. 1
39V'mr'>(MOJu. Nll.I is;e-1-'rr                                  02,21300O                   3.C?,''fOC
42 153 Kr ni                                                         .CC,00                    710000D
lir.rlr;td WVOcot6.// 0001_____11/3,/                            1o 356890.0       i±,:    9 01>
Sinvyrtor with> Ra'ttery                          ______         /3.94 00                     /,3%g  015
G Ar P-rir>mr 1?                                                       J 00                     502 U
44 i11W5( .>N; I Nr 60'? vA.                                        41.1  00        _            14 400
>11 65 FI' &ar'¡a øv  JhI pu ._________                            78 3aO00                     2,40
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.    i  r': r'. Vod'  ):'rULIIIe0
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'.:.L   v'iý


BIHAR GRAM SWARAJ YOJNA SOCIETY
RIHAR PANCHAYAT STRENGTHENING PROJECT
Dept. of Panchayat[ Rak Govt. of Bihar
SLheuIes forming part of Balna Sheet as; Dn 31st MarN019-
8aanc e as   Purich. /   iahanef i<1
Schedule-5                     at end of   PaVment/     i end of
F ixed acts                  the yar    Adjustmer,  the year
(on 01-04-2n18  durin  the  ear  jon 31 3-2019)
49beFX]'i<:SO  Vdhp-'              1     *<yiJ 00                  « C 00
xwg n;s , -  a dhic påidQf
rp  s_er •M  ba                                    T                     h j  Jrii
8  nr            -     28340 C
l: Fw ~r   S  SInar                                    ,  14. C:
42  ire:-Ergushu:r Saunai p~____________              >b>Y X        ___9       C2L
b.         ... ._   .  ..... _
xii J ~ M  Mr.'jjur L;_____ 31                          59  006.______        2.2)
x         Uu AOf,'npu
1er  Aw"  1s.i4311.10
11  l urr.i·re &  -ruixn r  Samast»                   Si14224n.>
.. -ur.. & .:t . ..r.w..
<>9N  lrure -  -.~r  M.xldubau                        611:0                     4
.Furr t  &                                           ..r-  .   1
01 ~,i. <IC [91,t   ahrx.                               LI 94 22.          lj. V-49 0(1)
'~ ru.cs: & lIUj N:4dnrj                           50. S.C9.2T
9000                 1  1900.W_
5  PS_Hh :p.  _____         _______6                    00 00 ____            4900 09
S91   hln¡ 5l 9.  .  e,m,-  G4yD                                                  00
1] L                                                   64.900.2<'              t4 9xx.o
. 1 J.                                    D .0
L..-  r
.... W. .rib.r.G
hAT1 5P21                                     lur:                bel 9V-.901 1)01900
V.;lfFid:A___                                 60.L920       ,    - |   4  20507
As prurs El.iau        _______                      t.eoz                  6<E?2
Ton ofFJNd Acs-7,1D  l&B  ý9S,10'4B,320S11c5
For KRA & Co.
E drOfAccountnt\                                   74Y
pat50 SM                                               Finarce  3rcijecl DuJ o
u,         va p3 a irI.
-e -  911' r . T.7i 0 M
mmve P9t  / u 1 cnc19


BIHAR GRAM SWARAJ YOJNA SOCIETY
BIHAR PANCHAVAT STRNGTHENING PROJECT
Dept. of Panchayati Raj, Govt. of Bihar
Schedules furrning pact of Blanrce Sheet as on 3st IVar-2019.
SKhedulc 6
Current year    Prev ious yvar
Expenditure under Component 4                ( 201849 )       [ 2017-18)
{ Managemcnt & Coordinatien Exps)
Erxpenscs at 5PMU
1Sust r1anki                                   iL8 >0 00         .0,00C.00
3. ··· - ·.3499.00                                      50,36,037,09
Co-.I,y t_                                    25,66,X1/.00        98.571 00
dur I-ni                                       77,029.00        1,38,6 30
La-d Vr .                                               051262,0
AN ~'riha Qorr  Uee hxcenses                     1,800.00
Au: lee                                       7,45,7GO.00        21,240 00
Bank z:harges     _______________                   26.00             8 00O
01: & Accouwni Rr,ui,mcn: Expenses            68,564.0fl0j
Coru:er Vinteance                       ___arici             241i9c],J:
For i Iy L-hages                               6,05,279 00
Gnrndl Chrges                                  096.220,00
Iu,urat on al PSB                             42,800.00
Indudot Training Expensns                     34,713d 00 
c 1t.meL .ase rce                            4,2430 0
LeaVV Salry___________3,750.00 _________
cal Cmnveyance                                1t947.00         10,396 00
Meet rg Exos                                    ,2,3-122.00       4861 .
News Pärår                                       7-, 7,2.98 00   22.484.00
Cff ce EXps                                     .4   U 1g 00   3,90,380 00
Oll:nrnii ///./0/10                                7,9..5200
Pairt Ire Lo.slLarcy Fee                     14,44,320.CO     1500,96000
Pntage & Co.;icr                                  4,553.00         4,920.00
Po:c Pocurmen, Rev ew Expense                    2,053 001
'| 1 res                                       5,lu,811.00              -
PIunt æg &, Saorr                          17,~40,174.00     1,96,197?00
louFr'ssioni Fcc ~r nj                           29,50000          5 160.00
RerfmfiC   Lxoe-ses                           3425.7ß0 00
RE airs & Må,pL.enarcc                          00,329.06C     10,25,499.00
Sa|Iy Co IGSYS Sv-                         6,CU,24,552.00   2.12,20,232.00
5Iy       : t n.so- co Staff                 39,50.790.00     ?? 8132 00
s!arf Larnng & E  ncanc -nent                  1,J9.49800         86,  9 0
S'l .'                  6    ,    9.97         / 00        2,11.280 (70
5ta'~r~(, We fae7,9 7.cC
llephone & Mo Expns s                      9,,335.00      3,4V, 787 0c
1- 'd ey Qualky Atc t Wenses                 5.8T,970 00 ________
TO.,r & Trvelung E pc'sc _                     6,71.032.90      9, 72, 52500
Wi il Runiniri !~xpuensLs                      6,79,615.00      6.,8, 72 00
i    1 Iliri"g  E;.pc g as                   3.82,83 /.00
Wags                                          ',30,392 00       55,545 00
W3 M;ssion Vec-n                                   52310 00
Expenses at DPMU
15Mn A...us' .-xpenses                           L29300
26:n JUn3 ay Lxperi:s                            1,160.0                -
Con   ü nu  ..


BIHAR GRAM SWARAJ YOJNA SOCIETY
BIHAR PANCHAYAT STRENGTHENING PROJECT
Dept. of Panchayati Raj, Govt. of Bihar
Schedules formimg part of Balance sheet as5 ari 315 M ar-2019
Mrrng fE-Xs   1,23. 179 00
Man     C .'ws                          __    __5 b.0U
Fiic i Iv Oi 0:.'s.                           1,318.00               -
Myleie set Reimbw rer E xpeo              L,10,390 00U
Niws Paper                                       9A56 00
Bi Sxp rangwbd                               31 /800         67, Il00
Otfce Exp [Jho o.                               3/4.0J          94,0 /5.00
OficP I>p - Da'inia                             11.6 000      1,00,927.00
O';i Exp Gaya                                 35 200          /8   ru2 00
C   i Fyp Madhepura Ile.D0                                    50,RM.00
Off ce  p Madhuba -345.00                                     1.06.03.09
0it cc Exp N, anda                              21,858.00      L.OS,254.0W
Uff ce Ep Patna                                  5.018.00
Dik c  p Rohl:as                              62,441.00        78 116.00
Of11e N? SHhé'c                                ~10207 00        40.592 00
Office Ex: S,mnstipur                         C89,56600         07.030 00
OHice F¯x  SupÉa                               43,829.£0
lr.ntfn & bato_arv :v/-26,00
Rent DPMU. Atagaad4 ,700.C0                                     72,000 00
Ren: Dprr. Bha pu                              Ct /29.00      1,02,400.0
DPMU Da'bha'ga  ______ _                ;,70,d00 00       4LD00 0
Rent OPMJ Gaya                                158,730.00        78,D.00
Re: DPMu Md                                   ,000 0        1,24:33 00
RL   DPMU Madhu,-                              , 83,000 _     00
Rc"i DPMij NaI1ma                            1 73,000 00      l, 26,000.00
RCnt DPM L Rots                              .71L50000        5600000
Rei YPMU Sahars Lai72.900 00                                  98,000.D0
Rar TÆMLJ 5%rr<ston                           1,3£000 00        4,000 00
13entOPMU 5naul                               L 62,0 6 J0
5e E          ranccmcnt                       1,06 67 00
Sy 5ftwa.r xDcnscn                            20.00
10.:' & IrdVLiimi fspe±s                   1044,?0 00 ________
Errarrng Lx;enses                               3. 14.00
T ,sh  Ail n l   i- s 8i                     885 00
Lagizs        __                            0,22,962 00
WsclIaneous EExpsrss                           9.7000
Total 1085%520.00 CG51 1014200
As pt'r )ur rpurL. tched
For KRA & Co.
Çharteréd Accounitants1
R8<                                      (Shivanand Jha) (Kuldip NaraVan)
Prt SPM                                        ;inanc,   Project Director
M No 503150                                   KGSYS           BGSYS
Pake- Patna
Date 19th August 2019


BIHAR GRAM SWARAJ YOJNA SOCIETY
BIHAR PANCHAYAT STRENGTHENING PROJECT
Dept, of Panchayati Raj, Govt. of Bihar
Schedules forming part of Balanue Sheet as on 31st Mar 2019
S chedlie-7                                Current y3ir    Previous year
Expenditure Under Cermponent-2
(Capacity Building)                                     _
Expereg  zit SPMu
CommundiIcaton~ & Mah Me dŽ1 2,88350.00                              -
C R7o-.ir ý Traiing                        9,087,00D2950
Cmp-uir:ng oLý Peac ces Cas St, es o, GP     22,C8-724.0_
Adv    emerI                                  2B6 912 g0-
G!   5Seer I-punse                             10E2O OC
i s'  {'F53,1/                             JU               -
Con%- incv F ee for Module Desi.n           66,000 00
C-PM.VS p(il l 0ir  l xp r 2 1. / 45ý.0GO
Mateus & '3 -ccast -   ~       ___________                7.03,103.00
Eposure Viki. W:Lhrn S l o 10  M  Va     _2                     9,29'..J0
S    lac K  r.ar                                     003,08.00
øI evelwnre.hap                           1,0330 300      4.3c, /38.L[J
e     ci -   (Compua & Mo;;               205364.00    247,19,709.00
fAnLJd- auri5:Im                             4 92,02 1 00     3,02,685~ _C
ExpenSe at. PMUense
Tco  & Travelling_Epc,i                ___2,UB.. Eil 00
lla|:ingr E«Oc''æ                            1 F7: 1 00
GPMSRcIliIlu: Exenses                         2,0/.///.L0
Total  4,85,6,75200    246,14,03300
Schedu ile-8                               Current yr      Previous yar
Fxp,nd4ure Under Component 3             2018-19         2017-18
Expenses at SPMU
Ciounu-.ncy Fe                               19,3 2 00      15,42.,64.0D
GP     e iPreinplelntr: at o- E x p 52.                            OG
G1PM~S Rag- Expense5 8u53
26j Jay-wanr-ki                           _____               2,75.000.00
PMUJ,CC,Mi5 C7LL5MU                       I.1 11,~/ 00O  101,TLD_70 00
Tour and 1 ~oe  Ig bpenges    _____           .77f6 00      650b  D
T rainring rxpcses                             3/I.130     _dH_2300
Workshan E x :.,                       __ 2 3 2 f0
WVBSRDfA LCrmp Cell A/E GP-M5  ______         2,0¯i.950,00
RansactionS SMS                                              5 37 40.00
Total  2,33,10,455.00  1,29,81499.00
A s per ogr repor auttac.hÉd.
For KR.A & Co,
,i[h anandJha) (KundpiNaayan)
IP,nr ?re                                SPM Financ    Project Dirtor
IV. No  .03.50                               B55            BG5Y5
PTceunm Pna31180(                                             mý-,1
Date : 19h August 2019


BIHAR GRAM SWARAJ YOJNA SOCIETY
BIHAR PANCHAYAT STRENGTHENING PROJECT
Dept. of Panchayati Raj, Govt. of Bihar
Schedules forming part of Salance Sheet as on 31st Mar 2019.
schedulp 9                                 Currerit year  Previous year
E>ipenditure Under LCmponent-1b U&Others  (__1-19 )       Ij1/4h
Expcnsfs at SPMU
-r u0 . L [11 iS  ___    ___            ?,~ 6),40 00  .21  89,73E 00
'b A     r    -0..0/1                             ' 00 n
V    -'r  "g L:xpenses1
alary of 0uDutsoureo 5:a'~               2,4J,0/3 .0
Comm & /A.scu s i fo, S                   6 .0.26,6 /1.00
Cos fo- DJ Ver f caLon                      59,37<AH3.00
Fire~~~                      ~        ~        3ýl 5~tig 0h0i.P83.07AD
Un & Bcne.r v ImPB                        6,ri23,29,%u.,Y0U0
PS[E  .   :i" i                          _-        _ 9.c9.L        00
kFrs~ at OPM_U
'et '-g [-xp.nce                           NV.529 00
To  Ex,                                     5. -4,583.00 
Total 22,13,17,71LD  21,46,75,504.0O
Asper ou r report iattached
For KRA& Co.
Cha   edAccounta n ts
(Shi ianarid Jha  (Kuldip Narayan)
Parti.-r                                 SPM  Finance  Projet Director
M. No. 03 150                                BG5YS          BG$YS
Palce Patna
Dat  19it Augusl 2019


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BIHAR GRAM SWARAJ YOJNA SOCIETY
BIHAR PANCHAYAT STRENGTHENING PROJECT
Dept. of Panchayati Raj, Govt. of Bihar
IDA CREDIT NO. 5160-IN (Bihar Panchayat Strengthening Project)
Bank Reccinriliation, Statement as on 31st March 2019.
Cana ra Bank A/c No, 0352101039719
For the Period 01 4- 2018 to 31-3-2019
Balance a5 per Cash Book &  on 31.03.19                      1,04,39,57,283.30:
Cheque no.    Date       Amount
Add  ChL-qLIP is-jed but not not  35(j572.  -:0.03-2019  K297.00
pressc-r ted for payment  vs 6 s q n  20.03.2019  6,450.00       90,747,00
.  ..... .  ....
Amount Depos; ' ted bul nol,  RTI  27.02-2019      7 C Of)            70.00
Credited in Bank
Balance as per Bank Book as an 31,03.19                     1104,90,47,965.30
As per ciur report attached.
For KRA & Co.
(Raj.3t Gb-(4                              (Shiv nand Jha)     (Kuldip Narayan)
Pwine r                                      SPM- Finance        Project Director
M- No, S03150                                   BGSYS                BGSYS
palce: Patna
Date ' 19th AUgUSt 2019


BIHAR GRAM SWARAJ YOJNA SOCIETY
BiHAR PANCHAYAT STRENGTHENING PROJECT
Dept. of Panchayall Raj, Govi, of Býhar
Bank Reconciiation Statement as on 31st March 2019.
Canara Bank A/c NO-0352101043645
For the Period 01-4-2018 to 31-32019
Balance as per Cash Book as on 31.03,19                 16,58,424.30
Bank Churges Deducted but nol  Date      Amount
Le ss
nterd in Cash Pook    2 .03.2019     18.00          18.00
Add:  'nterest Credited by Bank but not  31 DL2019  1,57100    1,5LO
erte red in Cash Book
Balance as per Bank Beok as en 31.0319                  16,59,7730
As per our report attached.
For KRA & Co.
CharteredAccou ntants
(Raiatdo e                            (Shivanand Jha)   (Kuldip Narayan)1
Partier                               SPM- Finance      Project Director
M. No- 503150                             BGSYS              BGSYS
Palce: Patna
Dal: 19th August 2019


Note No 1: Relevant Extract of Accounting Policies and Notes to the Project Financial Statements.
A. Basic of Accounting
Project financiaIs have been maintained on double entry book keeping system (IALLY
softwarel on historical cost convention method and cash basis accounting. All
transactions as recorded and approved have been based on financial management
manual followed by the organization unrformly.
B. Fixed Assets
Fixed Assets are stated at their cost of acquisition indding taxes, duties, freight and
other incidental expenses relating to their acquisition, and substantial expenditure on
subsequent improvement thereto.
Fixed Assets acquired through project grants and owned by BC5Y5, an amount
equivalent to the cost of acquisition is credited to a Capita; Fund and shown in the
Balance sheet
Depreciation has not been provided on Fixed Assets.
C. Treatment of Interest Earned
Interest earned on balances in the proJect bank account has been recogni7ed as project
fund and stands unutilized as on date.
D. Valuation of Stock
Ma1erIals and OfFice suppihes purchased tor the pr ogram charged as nxponditure at the
time of its payment only and no such closing stock is maintained though for Ohysical
control of stationary/ stock Items, stock register is maintained.
E Treatment of advance payment
Advances provided for various program activities. These advances adjusted and
recognized as expenditure only on rendering of services or on delivery of goocs,
submission of supporting document after approvaL All such payments continue to be
treated as an advance until its final approval and adjustment,


F Treatment of Grants Received/Fund under Retroactive Financing
Grant/Fund Received from World Bank to the extent of the expenditure has been shown
as app'ication of fund under prescribed head and un- utilized amount at the end of the
year is being shown as an un-utilized Grant/Fund on liabiity side-
Amount from avaiiable fund provided in bank account by the State Governmenr has
been used for project purpose to be financed under Retroactive Financing Guideline of
World Bank would be separately booked under head "Expenditure under Retroactive
F-inanc.ng'
G. Revenue Recognition
lind received rom Worid Bank through Government of Bihar has been recognized as
:ncome to the extent of the revenue expenditure made during the year and the
unutilized balance is carried forward in the balance Sheet.
Interest earned on balances ;n project bank accounts arising from the project are
recogni-ed as liahility in the Bazance Sheet and deal with aq decided by the Governing
Body.