VAITHIANATHAN & CO., Chartered Accountants Partners S. Vaithianathan, B.Com., F.C.A., V. Meenakshi SundAr, B.Com., FC.A., Independent Auditor's Report To the Members of RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN Report on the Financial Statements We have audited the accompanying financial statements of RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN Pondicherry, which comprise the Balance Sheet as at March 31, 2015, the statement of Receipts and Charges Account and the Income and Expenditure account for the year then ended, and a summary of significant accounting policies and other explanatory information. Management's Responsibility for the Financial Statements Management is responsible for the preparation and presentation of these financial statements that give a true and fair view of the financial position and financial performance. This responsibility also includes maintenance of adequate accounting records for safeguarding the assets of the society and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgements and estimates that are reasonable and prudent and design, implementation and maintenance of adequate internal financial controls, and ensuring their operating effectiveness and the accuracy and completeness of the accounting records, 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. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing generally accepted in India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and the disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal financial control relevant to the society's preparation of the financial statements that give a true and fair view in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on whether the Society has in place an adequate internal financial controls system over financial reporting and the operating effectiveness of such controls. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by the Society's Management, as well as evaluating the overall presentation of the financial statements. Office : No.229, Ambalathadayar Madam Street, Pondicherrv - 605 001. is Ph. 0413 - 2335820, E-mail vmsundarpdy@ gmail.com -:2:- We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the financial statements. Qualified Opinion: The Society maintains its accounts on 'Cash Accounting' systems wherein income and expenditure are accounted for 'as and when paid' rather than on mercantile basis, where income and expenditure are accounted for as and when incurred. Opinion In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give a true and fair view, in conformity with the accounting principles generally accepted in India, of the state of affairs of the unit of the society as at 31 March 2015 and its Income and Expenditure for the year ended on that date. (a) in the case of the Balance Sheet, of the state of affairs of the unit of the Society as at March 31, 2015; (b) in the case of the Income and Expenditure Account, Excess of Expenditure over income for the year ended on that date. for VAITH IANATHAN & Co., Chartered Accountants Firm Registration No.011805S S. VAITHIANATHAN Partner ICAl M.No.018170 Place : Pondicherry Date: VAITHIANATHAN & CO., Chartered Accountants Partners : S. Vaithianathan, B.Com., F.C.A., V Meenakshi Sundar, B.Con., V.A., CERTIFICATE We have examined the attached Balance Sheet of "RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN", Union Territory of Puducherry Mission Authority, State Project Office, PKC Educational Complex, Puducherry, as on 31.03.2015 and Income and Expenditure on that date in which are incorporated the audited financial statements of the State Project Office, Puducherry. These financial statements are the responsibility of the management of State Project Office, RMSA, Puducherry. Our responsibility is to express an opinion on these financial statements based on our audit report of event date and notes attached to and forming part of financial statements, management report of even date we confirm that: a) Goods, works and services procured for the purpose of projects are in accordance with procurement procedures prescribed in the manual on Financial Management and Procurement Guidelines issued by the Ministry of Human Resource Development, New Delhi. b) The resources are used for the purpose of the project; and c) The expenditure statements and financial statements are correct. During the course of audit, we have relied upon the supporting documents and records. Subject to our audit report of even date and notes forming part of financial statement, we are of the opinion that the financial statements audited can be relied upon to support reimbursement under the credit agreement. Further to the above, in our opinion and to the best of our information and according to the explanation given to us it is certified that the Income and Expenditure Account and Balance Sheet represent a true and fair view of implementation (and operation) of the project for the year ended 31st March 2015. for VAITHIANATHAN & Co., Chartered Accountants, Firm Registration No.011805S C S. VAITHIANATHAN Partner ICAI M.No.018170 2G6OCT 205 Office : No.229, Ambalathadayar Madam Street, Pondicherry - 605 001. 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CJ] � `�. � _� .... fL7 iV �у . --._ � � _' . .._ �'� .'. {р � � ....... - � :i� �.Cj . . � - _. . . � � ....... Name of the State : UT of Puducherry Utilisation Certificate for the year ended on 31" March 2015 Name of the Scheme: RASHTRIYA MADHYAMIK SHIKSHA AB111YAN (RAISA) Rs. in lakhs Central Share State Share S-No. Details Total Non- Rec Rec. Non- Rec Rec. I Opening Balance 616.67 -36-35 228.51 76.25 885.08 7 Details of funds received during the year 0 a G.O.Rt.No.152, dt.2.3.2015 61.85 61-85 b G.O.Rt.No. 166, dt.23.3.2015 13.58 13.58 c UT Government's Sanction Letter 25.00 25.00 No.G.O.Rt.No. 154, dt.9.3.2015 Total Fund received 75.43 0.00 25.00 100.43 4 Interest 76.00 25.34 101.34 5 Total Fund available (1 +3+4) 616.67 115.08 228.51 126.59 1086.85 6 Less: Expenditure 600.00 93.39 200.QO 31-13 924.52 7 Less: Amount deposited into Govt. Account 74.72 24,91 99.63 8 Less: Advances adjusted 2. 4 6 0.82 3.28 9 Closing Balance (5-6-7-8) 16.67 1 -55.49 -).73 59.42 1 Certified that out of Rs.100.43 lakhs (One Crore, forty three thousand Only) of Grant-in-Aid sanctioned during the year 2014-15 infavor of Member Secretary. RMSA Puduchcrry vide MHRD, Department of School Education and Literacy and State Government Letter Nos. as indiacted above and Rs.101.34 lakhs, (One Crore One Lakh and Thirty Four Thousand Only) on account of interest earned duriu the Deriod 2014-15 and Rs. 885.08 lakhs (Rs.Eight crores, eightv five lakhs, eight thousand Only) on account of unspent balance of the previous Near, a sum of Rs.927.80 lakhs (Rs. Nine crores, twenty seven laklis, eighty thousand OnIN) has L erl utilized for the purpose for which it was sanctioned and Rs.99.63 lakhs (Rupees IN inety niri : laklisand sixty three thousand Only has been deposited into Govt. account, the balance of ks.-'59.42 lakhs (RsTifty nine Lakhs, forty two thousand Only) remains at end of the ear. 2 Certified that 1 have satisfied myself that the conditions which the Grant-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. 3 Kinds of checks exercised i. Audited Statement of Accounts (Copy enclosed) ii. Utilized Certification received from executing units, records during sample visit. iii. Progress Report. Signature with rubber-stamp Date: State Project Director AUDITORS CERETIFICATION We have verified the above statement with the books and records produced before us for our verification and found the same has been drawn inaccordance therewith. In terms of our report of even date for VAITHIANATHAN & Co., Firm Registration No.011805S Chartered Accountants S. VAITHIANATHAN .- Partner M.No.018170 RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA) UT of Puducherry Consolidated Annual Financial Statement (Rs. in lakhs) State: UT of Puducherry Year Ending: 31st March 2015 SOURCE & APPLICATION Opening Balance RMSA (a) Cash in hand (b) Cash at Bank 862.57 (c) Advances 22.51 Total 885.08 Funds received from Govt. of India 75.43 Funds received frorh State Govt. 25.00 Interests 101.34 TOTAL Receipts 201.77 1086.85 Application (Expenditure) Approved AWP &B Expenditure Savings Incurred NON RECURRING I Civil Works 189.97 0 189.97 RECURRING Salary of subject Teachers (for 6 months 73.50 0 73.50 *35000/- per month) 3 School Grant 64.50 64.50 0.00 In-ser ce trainin of 6 Head Masters in teaching o 1rs ad OS teachers da i 300 per day 9.51 9 51 0.00 3 K F RP, 0.0030 0.00 12.89 11 89 0 00 11.20 1120 0.00 Se f Defence Trainin- i.e Karate Training for Girls 3.27 3.27 0.00 12 MMER 19.56 5.94 13.62 13 Civil Works 0.00 800.00 0,00 14 Recurring Training to SMDC Members 0.00 1.00 0.00 15 Printing of Question Bank 0.00 0.62 0.00 16 Remedial Teaching 0.00 0.92 0.00 17 Inservice Training 0.00 1.45 000 TOTAL 397.62 924.52 277.09 Less: Remitted into Govt. Account 99.63 99.63 Less: Advances adjusted 3.28 3.28 _Closing Balance 59.42 In terms of our report of even date for VAITHIANATHAN & Co., Firm Registration No.011805S Chartered Accountants S. VAITIIIANATHAN Partner M.No.018170 IUFR-I RASHTRIYA MADHYAMIK SHIKSHA ABRHIYAN (RMSA) Summary Budget Analysis (Entire Program) Frequency: Bi-annual/Annual 'upto date of Receipt" For the Half Year / Financial year ending on 31" March 2015 (Rs. in lakhs) S. Name of Opening Rele Releases Reported AWP&B No. State for& thane by GOIl b Expenditure for Next or the States Year year 1 Puducherry 397.62 885.08 75.43 25.00 924.52 250.94 Total 39397.62 885.08 75.43 25.00 924.52 250.94 In terms of our report of even date for VAITHIANATHAN & Co., J ~ Firm Registration No.011805S Chartered Accountants S. VAITHIANATHAN Partner NI.No.018170 IUFR-IL RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA) Summary Budget Analysis (Entire Program) Frequency: Bi-annual/Annual 'upto date of Receipt" For the Half Year / Financial year ending on 31st March 2015 (Rs. in lakhs) S.Opening Reported No. Name of State Balance for Releases Expenditure the year 1 2 3 4 1 Puducherry 885.08 100.43 924.52 Total 885.08 100.43 924.52 In terms of our report of even date for VAITHIANATHAN & Co., Firm Registration No.011805S Chartered Accountants S. VAITHIANATHAN Partner M.No.018170 IUFR-III RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN (RMSA) Summary Budget Analysis (Entire Program) Frequency: Bi-annual/Annual 'upto date of Receipt" For the Half Year / Financial year ending on 3f1" March 2015 (Rs. In lakhs) Half Year SI ended Financial No. Expenditure by Activity (Current Year till reporting date period) NON RECURRING . Civil Works 800.00 800.00 RECURRING 2. Salary of subject Teachers (for 6 months @ 0.00 0.00 35,000/- per month) 3. School Grant 64.50 64.50 In-service training of 26 Head Masters in 5.45 9.51 4. teaching positions and 608 teachers (5 days C 300 per day per Teacher/HM) . ......... 5. Training of KRPs(5 Days a300 per KRP) 0.30 6. Training of Master Resource Persons (5 days 0.60 _ _ _300 per day per Master Resource Person) 7. Study Tour of Students Outside the UT 2.00 10.32 8. Science Exhibition at District level 2.00 9. Special teaching for learning enhancement 12.89 10. Sports Equipments 11.20 11 Self Defence Training i.e Karate Training for 3.27 3.27 Girls 12. MMER 3.94 5.94 13. Recurring Training to SMDC Members 1.00 14. Printing of Question Bank 0.62 15. Remedial Teaching 0.92 16. Inservice Training 1.45 TOTAL 879.16 924.52 In terms of our report of even date for VAITHIANATHAN & Co., Firm Registration No.011805S Chartered Accountants S. VAITHIANATHAN Partner RASHTRIYA MADHYAMIK SHIKSHA ABHLYAN PONDICHERRY NOTES TO ACCOUNTS FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31.03.2015 1. METHODLOF ACCOUNTING: The Society maintains its books of account on cash basis. 2. GRANT RECEIVED: During the year, the RMSA received Rs. 75,43,000/- from the Government of India, and Rs. 25,00,000/- from the Government of Puducherry. 3. SCHEME EXPENSES: During the year, the Society has incurred expenditure towards implementation of the Project and Management Cost of RSMA Grant amounts to Rs. 5,93,524/- for VAITHIANATHAN & Co., Chartered Accountants, Firm Registration No.011805S S. VAITHIANATHAN Partner ICAI M. No.018170 X§ITHIANATHAN & CO., Chartered Accountants \. 11htnakshi sundar, H&8., . FAtA. independent Auditor's Report To the Members of INCLUSIVE EDUCATION FOR DISABLED AT SECONDARY STAGE Report on the Financial Statements We nave audited the accompanying financial statements of INCLUSIVE EDUCATION FOR DISABLED AT SECONDARY STAGE Pondicnerry, whicr comprise tne Balance Sheet as at March 31, 2015, the statement of Receipts anc Charges Account and the income and Expenditure account for the year then enned, ano a summary of significant accounting poiicies and other explanatory information. Managements Responsibility for the Financial Statements Management is responsible for the preparation and presentation of these financial statements that give a true and fair view of the financial position and financial performance. This responsibility also includes maintenance of adequate accounting records for safeguarding the assets of the society and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting poiicies; maKing judgements ana estimates that are reasonanle and prudent and design, implementation and maintenance of adequate internaI financiai controls, and ensuring theiroperating effectiveness and the accuracy and completeness of the accounting records, 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. Auditor's Responsibility Our responsibility is to express an opinion on these financiai statements based on our audit. We conducted our audit in accordance with the Standards on Auditing generally accepted in India. Those Standards require that we comply with ethical requirements and pian ano perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and the disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error, In making those risk assessments, the auditor considers internal financial control relevant to the society's preparation of the financial statements that give a true and fair view in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on whether the Society has in place an adequate internal financial controls system over financial reporting and the operating effectiveness of such controls. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by the Society's Management, as well as evaluating the overall presentation of the financial statements. LiceNo.29. Amlulrhad~ a Madm Steet.Pondcher~ -605 0011. ~ A We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the financial statements. Qualified Opinion: The Society maintains its accounts on 'Cash Accounting' systems wherein income and expenditure are accounted for 'as and when paid' rather than on mercantile basis, where income and expenditure are accounted for as and when incurred. Opinion In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give a true and fair view, in conformity with the accounting principles generally accepted in India, of the state of affairs of the unit of the society as at 31 March 2015 and its Income and Expenditure for the year ended on that date. (a) in the case of the Balance Sheet, of the state of affairs of the unit of the Society as at March 31, 2015; (b) in the case of the Income and Expenditure Account, Excess of Expenditure over Income for the year ended on that date. for VAITHIANATHAN & Co., Chartered Accountants Firm Registration No.0118055 S. VAITHIANATHAN Partner ICAl M.No.018170 Place : Pondicherry Date: VAITHIANATHAN & Co.. Chartered Accountants N aithiRathriai, BCom.. FC.A., Ieeiakshi Sundlar. B,Com- F.C. A.. CERTIFICATE We have examined the attached Balance Sheet of "INCLUSIVE EDUCATION FOR DISABLED AT SECONDARY STATE", Union Territory of Puducherry Mission Authority, State Project Office, PKC Educational Complex, Puducherry, as on 31.03.2015 and Income and Expenditure on that date in which are incorporated the audited financial statements of the State Project Office, Puducherry. These financial statements are the responsibility of the management of State Project Office, 1F7DSS, Puducherry. Our responsibility is to express an opinion on these financial statements based on our audit report of event date and notes attached to and forming part of financial statements, management report of even date we confirm that: a) Goods, works and services procured lor the purpose of projects are in accordance with procurement procedures prescrihed in the manual on Financial Management and Procurement Guidelines issued by the Ministry of Human Resource Development, New Delhi. b) The resources are used for the purpose of the project; and c) The expenditure statements and financial statements are correct. During the course of audit, we have relied upon the supporting documents and records. Subject to our audit report of even date and notes forming part of financial statement, we are of the opinion that the financial statements audited can be relied upon to support reimbursement under the credit agreement. Further to the above, in our opinion and to the best of our information and according to the explanation given to us it is certified th-it the Income and Expenditure Account and Balance Sheet represent a true and fair viewx of implementation (and operation) of the project for the year ended 31st March 2015- for VAITHIANATHAN & Co., Chartered Accountants, Firm Registration No.011805S S. 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Other Receipt: Unspent balance received 7.94 7.94 from Govt. of Puduclierrv tnterests 0.73 0.73 TOTAL ReceLpts 8.67 8.67 VP & Expenditure Application (Expenditure) Approved AWP &B endit, Savings Incurred Student oriented activities including 10.68 8.18 2.5 assistance and equipments Orientation Prouarmne foi- Principals, Educational Administrators and 1.55 0.31 1.24 parents/Guardians etc Environmental programme 1.00 1.00 0 TOTAL 13.23 9.49 3.74 I vt. Account 8.16 Closing Balance I i i terms of our report of even date for VAITH IANATHAN & Co, Firm Registration No.011805S CharteredAccountalItS S,VA[THlANATFW,: ,., Partner M.No.018170 IUFR-I INCLUSIVE EDUCATION FOR DISABLED AT SECONDARY STAGE (IEDSS) Summary Budget Analysis (Entire Program) Frequency: Bi-annual/Annual 'upto date of Receipt" For the Half Year / Financial year ending on 31P March 2015 (Rs. in lakhs) Opening ReessAWP&B S. Name of Releases Releases Reported No. State AWP&B Balance by GOI by Expenditure for Next for the States Year year I Puducherry 13.23 15.59 - - 9.49 8.64 Total 13.23 15.59- 9.49 8.64 In terms of our report of even date for VAITHIANATHAN & Co., Firm Registration No.011805S Chartered Accountants S. VAITHIANATHAN Partner M.No.018170 IUFR-II INCLUSIVE EDUCATION FOR DISABLED AT SECONDARY STAGE (IEDSS) Summary Budget Analysis (Entire Program) Frequency: Bi-annual/Annual 'upto date of Receipt" For the Half Year / Financial year ending on 3P March 2015 (Rs. in lakhs) S Opening Reported No. Name of State Balance for Releases Expenditure the year 1 2 3 4 1 Puducherry 15.- 9.49 Total 15.59 9.49 In terms of our report of even date for VAITHIANATHAN & Co., Firm Registration No.011805S Chartered Accountants , S. VAITHIANATHAN Partn er M.No.018170 A~ IUFR-Ill INCLUSIVE EDUCATION FOR DISABLED AT SECONDARY STAGE (IEDSS) Summary Budget Analysis (Entire Program) Frequency: Bi-annual/Annual 'upto date of Receipt" For the Half Year / Financial year ending on 31 March 2015 (Rs. in lakhs) Half Year ended Financial SI, Expenditure by Activity (Current Year till No. reporting date period) Student oriented activities including assistance 8.18 and equipments __________ _______ _____ Orientation Programme for Principals, 2 Educational Administrators and - 0.31 parents/Guardians etc 3 Environmental Programme 1.00 1.00 TOTAL 1.00 9.49 In terms of our report of even date for VAITHIANATHAN & Co., Firm Registration No.011805S Chartered Accountants S. VAITHIANATHA4" Partner M.No.018170 Name of the State: UT of Puducherry Utilisation Certificate for the year ended on 31st March 2015 Name of the Scheme: INCLUSIVE EDUCATION FOR DISABLED AT SECONDARY STAGE (IEDSS) Rs. in lakhs Central Share State Share S.No. Details Total Non- Rec Rev. Non- Rec Rec. 1 Opening Balance 0.35 15.24 15.59 2 Details of funds received during the year: 0.00 I Interest 0.73 0.73 Other Receipts : Unspent balance received 0.00 from Govt. of PUducherry G.O.Rt.No. 133, dt.5.1.2015 & 7.94 7.94 a G.O.Rt.No.151, dt.2.3.2015 3 Total Fund received 0.35 23.91 0 0 24.26 6 Less: Expenditure 9.49 9.49 Less: Amount deposited into Govt. 8.16 8.16 Account 6 Closing Balance 0.35 6.26 0.00 0.00 6.61 Certified that out of Rs. 7.94 Lakhs (Rupees Seven lakhs, ninety four thousand, only) of Grant-in-Aid sanctioned during the year 2014-15 in favour of the Member Secretary, IEDSS, Puducherry vide Letter No as indicated above and Rs.0.73 lakhs (Rupees Seventy three thousand Only) on account of interest earned during the period 2014-15 and Rs.l 5.59 Lakhs (Rupees Fifteen Lakhs and fifty nine thousand Only) on account of unspent balances of the previous year a sum of Rs. 9.49 Lakhs ( Rupees Nine Lakhs and forty nine thousand Only) has been utilized for the purpose for which it was sanctioned and Rs. 8.16 Lakhs ( Rupees Eight Lakhs and sixteen thousand Only) has been deposited in to Govt. account, leaving balance of Rs. 6.61 Lakhs (Rupees Six Laklis and sixty one thousand Only) remaining unutilized at the end of the year. Certified that I have satisfied myself that the condition on which the Grants-in-Aid was sanctioned have been duly fulfilled and that I have exercised the following checks to see that the money was actually utilized for the purpose for which it was sanctioned. Kinds of checks exercised: 1. Audited Statement of Accounts (copy enclosed) 2. Utilized Certificate 3. Progress Report Dated: Signature with rubber-stamp AUDITORS CERTIFICATE We have verified the above statement with books and records produced before us for our verification and found the same has been drawn in accordance therewith. In terms of our report of even date for VAITHIANATHAN & Co., Firm Registration No.011805S Chartered Accountants > S. VAITHIANATHAN Partner M,No.018170 INCLUSIVE EDUCATION FOR DISABLED AT SECONDARY STAGE (IEDSS] PONDICHERRY NOTES TO ACCOUNTS FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31.03.2015 1. METHOD OF ACCOUNTING: The Society maintains its books of account on cash basis. 2. GRANT RECEIVED: During the year the society has not received any grant from the Government of India. 3. SCHEME EXPENSES: During the year the society has incurred expenditure towards implementation of the Project of IEDSS amounts to Rs.9,49,250/- for VAITHIANATHAN & Co., Chartered Accountants, Firm Registration No.011805S S. VAITHIANATHAN Partner ICAI M. No.018170 VAITHIANATHAN & CO., Chartered Accountants independent Auditor's Report T the nembers of INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) @ SCHOOLS Report on the Financial Statements We iave audited the accompanying financial statements of INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) @ SCHOOLS Pondicherry, which comprise the Balance Sheet as at March 31, 2015, the statement of Receipts and Charges Account and the Income and Expenditure account for the year then ended, and a summary of significant accounting policies and other explanatory information. Management's Responsibility for the Financial Statements Management is responsible for the preparation and presentation of these financial statements that give a true and fair view of the financial position and financial performance. This responsibility also includes maintenance of adequate accounting records for safeguarding the assets of the society and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgements and estimates that are reasonable and prudent and design, implementation and maintenance of adequate internal financial controls, and ensuring their operating effectiveness and the accuracy and completeness of the accounting records, 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. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing generally accepted in India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and the disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal financial control relevant to the society's preparation of the financial statements that give a true and fair view in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on whether the Society has in place an adequate internal financial controls system over financial reporting and the operating effectiveness of such controls. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by the Society's Management, as well as evaluating the over presentation of the financial statements. )liv N.22) fl))aItIld'\ a \l:ianiSrrer,Podicerr -605 00)1. . Ph.14 2332(. ~lii1 mudapda ~riaI.owi -:2:- We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the financial statements. Qualified Opinion: The Society maibtains its accounts on 'Cash Accounting' systems wherein income and expenditure are accounted for 'as and when paid' rather than on mercantile basis, where income and expenditure are accounted for as and when incurred. Opinion in our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give a true and fair view, in conformity with the accounting principles generally accepted in India, of the state of affairs of the unit of the society as at 31 March 2015 and its income and Expenditure for the year ended on that date. (a) in the case of the Balance Sheet, of the state of affairs of the unit of the Society as at March 31, 2015; (b) in the case of the income and Expenditure Account, Excess of Income over Expenditure for the year ended on that date. for VAITHIANATHAN & Co., Chartered Accountants Firm Registration No.011805S S. VAITHIANATHAN Partner ICAl M.No.018170 Place Pondicherry Date: VAITHIANATHAN & CO., Chartered \ccountant-s CERTIFICATE We have examined the attached Balance Sheet of "INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) @ SCHOOLS", Union Territory of Puducherry Mission Authority, State Project Office, PKC Educational Complex, Puducherry, as on 31.03.2015 and Income and Expenditure on that date in which are incorporated the audited financial statements of the State Project Office, Puducherry. These financial statements are the responsibility of the management of State Project Office, ICT, Puducherry. Our responsibility is to express an opinion on these financial statements based on our audit report of event date and notes attached to and forming part of financial statements, management report of even date we confirm that: a) Goods, works and services procured for the purpose of projects are in accordance with procurement procedures prescribed in the manual on Financial Management and Procurement Guidelines issued by the Ministry of Human Resource Development, New Delhi. b) The resources are used for the purpose of the project; and c) The expenditure statements and financial statements are correct. During the course of audit, we have relied upon the supporting documents and records. Subject to our audit report of even date and notes forming part of financial statement, we are of the opinion that the financial statements audited can be relied upon to support reimbursement under the credit agreement. Further to the above, in our opinion and to the best of our information and according to the explanation given to us it is certified that the Income and Expenditure Account and Balance Sheet represent a true and fair view of implementation (and operation) of the project for the year ended 31st March 2015. for VAITHIANATHAN & Co., Chartered Accountants, Firm Registration No.011805S S. VAITHIANATHAN Partner ICAl M.No.018170 -05 0] r-- л n r ' `�' r� � `а � и �_ ,.., � � н � � � .-� , ...+ � х n r � � � � � � � ro � � us -� � � � �` �- ° н � г� � � г� n. =� � "' с n � � � � ° гс � � х � С� rv � г�.з r.� � � 'ся � N �, Ф � � � N N SЛ V • � �, .р п7 "Cf � :л с,п ' � � гл _� Z � �i � � ^ д �.п ч0 3� � т � `*�„'•`' � �' :?. G � � п а � '� г� �v �* � � "� tт� � � С и � о а. �.. � � � � � п �' �,�., ::? � , � у ы n � О � и � -� и 'Л � i.7 т �° � _� ' " � tт� � °' с' s � � � С :х � � � п `� гт7 ,^,'. � г: rt гц7 п П Са � . С1 Cj ® ы�' � � �. � 'ь� CG � гл � С? 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О� �7 � ... уΡ � ` С�"� .. {. у CJ F��. � � � � г г � �. _{ .• � �'.�� flS � � . - ',� '. ' iЭ�� � �� � г г �•,:\ ' У i. � � W INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) @ SCHOOLS PONDICHERRY NOTES TO -ACCOUNTS FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31.03.2015 1, METHOD OF ACCOUNTING: The Society maintains its books of account on cash basis. 2. GRANT RECEIVED: During the yea r, the society has not received any Grant from the Government of India, 3. SCHEME EXPENSES: During the year, the Society has not incurred expenditure towards implementation of the Project and Management Cost of ICT. for VAITHIANATHAN & Co., Chartered Accountants, Firm Registration No.011805S S. VAITHIANATHAN Partner ICAI M. No.018170