A~~is f~T4TT i5T ~T~E5~

OFFICE OF THE STATE PROJECT OFFICER, SARVA SHIKSHA ABHIYAN

UT MISSION AUTHORITY, ANDAMAN & NICOBAR ISLANDSW 1. PORT BLAIR-744101. PHONE: 237180.

F.No.4-SSA/Accts./2015-16/ Lf, f Port Blair dated the ) 7 December 2016

To

Shri Manjeet KumarUnder SecretaryMHRD, Deptt. of SE & LEE-II Bureau, Shasrti BhawanNew Delhi

Sub: Submission of Audit Report & Utilization Certificate of SSA for the year 2015-16

Sir,I am directed to forward herewith the Audit Report and Utilization Certificate for the

year 2015-16 in respect of Sarva Shiksha Abhiyan, UT Mission Authority, A & N Islands in the

following prescribed format duly audited by CA Firm M/s VLP & Co., 125 M.G Road, Goalghar,

Port Blair (M No.215244) (in original).

1. Audit Report2. Management Letter3. Procurement Audit Report4. Consolidated Annual Financial Statement (Annex-XVIII)5. Consolidated Balance Sheet as on 31st March, 2016 (Annex-XIX)6. Income and Expenditure account for the year ended 31st March, 2016 (Annex-XX)7. Consolidated Receipts and Payments accounts for the year ended 31st March, 2016

(Annex-XXI)8. Summary Budget analysis (Entire Programme) FMR- I9. Expenditure Report Summary entire programme FMR-II10. Activity-wise expenditure statement of SSA (State wise) FMR-III.11 Consolidated Bank Reconciliation Statement as on 31st March, 201612, Utilization Certificate under SSA for the year ended 31st March, 2016 (Annex-XVII)

The Chief Secretary/Chairman of Executive Committee, Sarva Shiksha Abhiyan, UT Mission

Authority Andaman & Nicobar Islands, has already approved the Audit Report for the year

2015-16.

Yours faithfully

State Project Officer (SSA)Copy to:1. Shri O.P Agarwal, Senior Consultant, Disbursement, TSG, Ed.CIL, Vijaya Building 5th

Floor, Barakhamba Road, New Delhi for kind information.

State Project Officer (SSA)

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INDEPENDENT AUDITOR'S REPORT

Report on the Financial Statement:

We have audited the financial statement of "Sarva Shiksha Abhiyan (SSA)"A & N Islands whichcomprise the Balance Sheet as at March 31st 2016, the Receipts and Payments Account andIncome and Expenditure Account for the year then ended.

Management's Responsibility for the Financial Statements:

Management is responsible for the preparation of these financial statements that give a true andfair view of the financial position, financials performance, and cash flows of the institution inaccordance with the Accounting Standards generally accepted in India. This responsibilityincludes the design, implementation, and maintenance of Internal Control relevant to thepreparation and fair presentation of the Financial Statements that are free from materialmisstatement, whether due to fraud or error.

Auditor's Responsibility:

Our responsibility is to express an opinion on these financial statements based on our audit. Weconducted our audit in accordance with standards on Auditing issued by the Institute ofChartered Accountants of India. Those standards require that we comply with ethicalrequirements and plan and perform the audit to obtain reasonable assurance about whether theFinancial Statements are free from material mis-statement. We believe that the audit evidencewe have obtained is sufficient and appropriate to provide a basis for our unmodified auditopinion.

Opinion:

In our opinion and to the best of our information and according to the explanations given to us,the Financial Statements give the information required by the Act in the manner so required andgive a true and fair view in conformity with the Accounting Principles generally accepted inIndia-

(i) In the case of the balance sheet, of the state of affairs of the above mentionedInstitution as at 31st March, 2016.

(ii) In the case of the Receipts and Payments Account, for the year ending on 31st, March,2016 and

(iii) In the case of the Income and Expenditure Account Excess of Income OverExpenditure for the year ending on 31st March, 2016

Place: Port Blair For VLP& Co.Date: 0i\l\ \ h rter dAc untants

CA VIKAS LA PATEL, FCA, DISAProprietor

M. No.215244

ToThe State Project DirectorSarva Shiksha Abhiyan UT Mission AuthorityShiksha Sadan, 1st FloorLink RoadPort Blair-744101

Sub: - Management Letter (for the F.Y. 2015-16)

Dear Sir,

We have conducted the audit of your schemes and comment on the following:

MANAGEMENT LETTER1. Give comments and observations on - The Books of Accounts & Registers as prescribed

the accounting records, systems and in the Manual on Financial Management &internal controls that were examined Procurement are properly maintained.during the course of the audit. ) Monitoring & Supervision of the Implementation

of SSA Programme found effective2. Identify specific deficiencies and areas Does not appear to be so.

of weakness in system and internalcontrols and make recommendationsfor their improvements.

3. Report on the degree of compliance of As explained to us there is no financialeach of the financial covenants of the Covenant or agreement.financing agreement and givecomments, if any, on internal andexternal matters affecting suchcompliance.

4. Communicate matters that have come It is observed that the grant-in-aids were released atto the attention during the audit which the end of the financial year.might have a significant impact on theimplementation of the programme;and

5. Bring to the implementing Agencies Fund should be released at the beginning of theattention any other matter that the financial year.auditors consider pertinent.

6. Coverage of SMCs receiving grants of NO SMCs were received Rs.100000/- and above.Rs.100000/- and above However fourteen SMCs were covered during the

__________________________course of Audit

Thanking youFor oeP & Co.

As arteed Accountants

CAVIQ{ ,FRN3 2 7 12 2 e

CA VIAS TL PATEL, FCA, DISAProprietor

M. No.2 15244

Iti.osrvdthtth.rnti-ad.wr.rlasda

PROCUREMENT AUDIT REPORT

This is to certify that we have gone through the procurement procedure used for the state for

Sarva Shiksha Abhiyan and based on the audit of the records for the year 2015-16 for the State

Project Office, Sarva Shiksha Abhiyan UT Mission Authority Andaman & Nicobar Islands, we are

satisfied that the procurement procedure prescribed in the Manual on Financial Management

and Procurement under Sarva Shiksha Abhiyan has been followed:

For VLP & Co.Chaltered Accountants

R. 32722e

CA VIKAS AL PATEL, FCA, DISAProprietor

M. No.215244

Annex - XVIII(See Para - 103.1)

CONSOLIDATED ANNUAL FINANCIAL STATEMENT( W in lakh)

State/ UT: Andaman &Nicobar IslandsYear Ending: 31st March 2016SOURCE & APPLICATION

SSA NPEGEL TOTAL0 pening Balance

(aJ) Cash in hand 0.01 0.01

(b) Cash at Bank 272.80 272.80© Un adjusted advances 621.16 621.16

Total 893.97 893.97

(a) Source (Receipt) Cash Total(b) Funds received from Govt. of India 359.45 359.45(c) Funds received from State Govt. 212.85 212.85(d) Interest 18.84 18.84(e) Others 0.00 0.00

Total Receipts 591.14 591.14Application (Expenditure) Approved AWP&B

including Spill Expenditure incurred Savingsover

(a) Teacher Salary 345.51 253.73 91.78(b) BRC 127.98 111.09 16.89(c) CRC 32.26 24.96 7.3(d) Civil Work 113.49 113.49 0(e) IED 14.07 8.71 5.36

(f1 Maintenance Grant 35.25 33.75 1.5(g) Management Cost 33.00 16.95 16.05(h) Community Mobilization 5.00 0.30 4.7(i) School Grant 26.76 25.76 1(j LEP 0.00 0.00 0(k) Teacher Training 15.76 8.93 6.83(7) SMC/PRI Members Training 5.94 5.54 0.4(m) CAL 25.20 0.00 25.2(n) Innovation 30.00 29.51 0.49

State Component: 0(o) Management & MIS 80.38 31.32 49.06(p) REMS 4.85 3.40 1.45

Total 895.45 667.44 228.01Closing Balance

(a) Cash in hand 0.005(b) Cash at Bank 233.19D Un adjusted advances 584.48

Total 817.68

PROJECT ACCOUNTS OFFICER (SSA) ST E PROJEC FICER (SSA)

project Accounts 0fficer (SSA) ForhLP & C, State Project Officer

Wa of *ducglon. port stair Chartefr c nF VSarva Shksha Abhiyan (SSA)

CA VIKAS,,LAL P EL,fCA, DISAPropri or

M. No.21 244

FMR- ISARVA SHIKSHA ABHIYAN

SUMARRY BUDGET ANALYSIS (Entire Program)For the Financial Year ended on 31st March, 2016

Z In lLakh)Releases by Releases Estimate

Name of State AWP&B Opening GOI (incl. Releases AWP&BBalance byOtaes xpndiurexternal) for next FY

A & N Islands 895.45 272.81 359.45 212.85 667.44 1807.66

STATE PROJECT OFFICER (SSA) PROJ ACCOUNTS FICER (SSA)- 1 i-4Ithit 1Im staveft

Project Accounts Officer (SSA)

Sarva Shikvna Abhjan (SSA) e education Port Stair

a iPortBlair For VLP & Co.Chartered Accpunta ts

: 327 2e

CA VIKAS LAL\ATEL, FCA, DISAProprietor

M. No.215244

FMR-II

SARVA SHIKSHA ABHIYANExpenditure Report Summary (Entire Program.)

Frequency Semi Annual Data" Up to date of Report"For the Financial Year ended on 31-03-2016

Name of the State: Andaman & Nicobar Islands

In Lakh)SI. No Opening Balance for the year Releases Reported

as on 01-04-2015 Expenditure1 272.81 572.30 667.44

STATE PROJECT OFFICER (SSA) PROJE CCOUNT O C (SSA)

Project Accounts Officer (SSA)

Sarva Shiksha Abbiyan (SSA) Ote of EdUcation Port Blair

t TE / Port Blair For VLP & Co.Charlre Ac ount nts

RN 32722e-

CA VIKAS LAL ATEL, FCA, DISAProprietor

M. No.215244

FMR-III

Cr-3882-IN-Elementary Education Project

Name of the State/ UT: Andaman & Nicobar IslandsActivity-wise Expenditure Statement of SSA (State-wise)

For Financial year ended on 31st March, 2016(01.04.15 to 31.03.16)

( W Inlakh)

Financial Year endedSI.No. Expenditure by Activity on: 31.03.16

1 Teacher Salary 253.732 BRC 111.093 CRC 24.964 Civil Work 113.495 IED- 8.716 Maintenance Grant 33.757 Management Cost 16.958 Community Mobilization 0.309 School Grant 25.76

10 LEP 0.0011 Teacher Training 8.9312 SMC/PRI Members Training 5.5413 CAL 0.0014 Innovation 29.5115 State Component: 0.00a) Management & MIS 31.32b) REMS 3.40

Total 667.44

STATE PROJECT OFFICER (SSA) PR CT AC UN OFI (SSA)

State Project Officer ProjectAccourlts Officer (SSA)rdfTerT 3r4rt; fiar ftmieta, q IW

Sarva Shiksha Abhiyan (SSA) For VLP & Co. O. of Education, Port Blair

Port Blair C arter dAcc untantsFR 3?-7 2e

CA VIKA LAL PATEL, FCA, DISAProprietor

M. No.215244

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Annexure-XVII(See Para - 101.14)

UTILIZATION CERJ'IFICATE UNDER SSA FOR THE YEAR ENDED 31.03.2016(GeneralGr "

Name of the State: Andaman & Nicobar Island

S 1. Sanctioned Letter No. & Date Ammmt(lks)No.

General Grant1 No.167/2015/17dri/cash/2271 dt 04,06,2015 5000000.002 Order nn, 274A di 10-07 2016 16205000.00

F, No, 4-2/2015-1717-15 dt 08.umis -3ZSZZOO-004 F, No. 4- /201 S-FT15 dt OU.12.2015 663600.005 Sub-Total 57230000.00

6 Interest 084320.237 Miscellaneous 0 000 Previous Balance

Unspent Balance (Cash) 1266807.50Unspent Balance at Pay & Accounts Office, Port Blair 3582759.00

9 Sub-Total 6733886.73.Total(5+9) 163964686.73

Expenditure ii5 395307.16I ! 0569379.57

Certified that out of Z 57230900.00 (Rupees Nil only) of grant-in-aids (Gene i ral) sanctioneclduring the year 2015-16 in favour of the Sarva Shiksha Abhiyan, A & N Islands yide Ministry ol'Human Resource Development, Department School Education & Literacy letter numbers notedagainst each and T 1884320.23 (Rupees Eighteen lakh eighty four thousand ihree hundredtwenty twenty three paise only) on account of interest during the year 20,15-16, T Niltowards miscellaneous receipt and Z 4849566.50 (Rupees Forty eight lAkh forty ninethousand five hundred sixty six and fifty paise only) on account of unspent balance ofprevious year, a sum of '? 55395307.16 (Rupees Five crore fifty three lakh ninety fivethousand three hundred seven and sixteen paise only) has been utilized during the year2015-16 for the purpose for which it was sanctioned and that the balance of T!, 8$,69,379.57(Rupees Eighty Lakh Sixty Nine thousand three hundred seventy nine and fifty sevep paiseonly) remaining unutilized at the end of the year will be adjusted towards the grant-in-aidspayable during the next year 2016-17.

2. It is also certified that out of amount T 85,69,379.57 (Rupees Eighty Lakfi Sixty Ninethousand three hundred sevi anty nine and fifty seven paise only) shown slunutilizedaccounts of T 3582759.00 ( Rupees Thirty Five Lakh Eighty Two Thousand Seven Hundred andFifty Nine only) lying at PAO, A & N Administration & Z 2686586.02( Rupees Twenty Six LakhEighty Six Thousand Five Hundred Eighty Six and Two Paise only) are yet to bd received fromimplementing units/agencies, which has been allowed to be carried forward.

3. Certified that I have satisfied myself that the conditions on which the grants-in-aid wassanctioned have been fully fulfilled and that I have exercised the following checksio see that themoney was actually utilized for the purpose for which'it was sanctioned.

Kinds of checks exercised

1. Audited Statement of Accounts (copy enclosed)2. Utilintion Certificate

3. Progress Report (Copy enclosed)Ilk

-CalSTATE PROJECT OFFICER (SSA) PROJECT AC OFICE4W 4 ,1Ct O 34TUtrWC (MI

lifter (SSA)r * t Off'Ay" ucer ?IV Tile V44"Dated: 3Z Dte ofe*jWbofl, Or,)rt Blair

f10") AUDITORS CERTIFICATE

We have verified fflvd)bve -statement with the books and kcords produced before us tor our verificationand found the same has been drawn in accordance therewith.

For VLP & Co.C t edVccountants

327122e

CAVIKA LALl?ATFL,FCA,DISAProRrietor

Annexure-XVII(See Para - 101.14)

UTILIZATION CERTIFICATE UNDER SSA FOR THE YEAR ENDED 31.03.2016(Capital Grant

Name of the State: Andaman & Nicobar Islands

SI. No. Sanctioned Letter No. & Date Amount(Rs)General Grant

1 Grant-in-Aid from MIIRI) 0.002. Grant-in-Aid from State 0.003. Previous Balance 90928169,80

4 Expenditure 1134670.00

Unspent Baln ce 79519499.80

1. Certified that out of T Nil (Rupees Nil only) of grant-in-aids (Capital) sanctiored during the

year 2015 16 in favour of the Sarva Shiksha Abhlyan, A & N Islands vide Minittry of Human

Resource Development, Department School Education & Literacy letter numbers noted against

each and Z Nil (Rupees Nil only) on account of interest during the year 2015-16 and W90928169.80.00 (Rupees Nine Crore Nine lakh Twenty Eight Thousand one Hundred Sixty

Nine and Eighty Paise only ) on account of unspent balance of previous yeari a sum of Z

11348670.00 (Rupees One erore thirty lakh sixty seven thousand one l,undred sixty

seven only) has been utilized during the year 2014-15 for the purpose for which it waS

sanctioned and that the balance of Z 79579499.80 (Rupees Seven crore ninety five lakh

seventy nine thousand four hundred ninety nine and paise eighty on y) remaining

unutilized at the end of the year will be adjusted towards the grant-in-aids paydble during the

nextyear 2016-17.

2. It is also certified that out of amount T 79579499.80 (Rupees Seven crore nilnety five lakh

seventy nine thousand four hundred ninety nine and paise eighty only) shown as

unutilized , accounts of Z 2797700.00 ( Rupees Thirty only) lying at PAO, A & N

Administration & T 55761799.80( Rupees Twenty Six Lakh Eighty Six Thousand Five Hundred

Eighty Six and Two Paise only) are yet to be received from implementing units/agen lies , which has

been allowed to be carried forward.

3. Certified that I have satisfied myself that the conditions on which the grants-in-aid was

sanctioned have been fully fulfilled and that I have exercised the following chetk 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. Utilization Certificate3. Progress Report (Copy enclosed)

State Project Officer (SSA) (SSA)

f_11W qDojc OfIcerM PrgqectAccoutt Officer (SSA)

Ote of EduEtibn Port BlairSarva Shh 6 Acihyan (SSAi AUDITORS CERTIFICATE

We have v ii qelaW Wtement with the books add records produced before us for our verification

and found the same has been drawn in accordance therewith.

For VLP' & Co.C rt re Acc, ntants

: 7122e

CA VIKA9 LA PATEL, FCA, DISAProprietor

M. No.215244

UTILIZATION CERTIFICATE UNDER SSA FOR THE YEAR ENDED 31.03.2016

Name of the State: Andaman & Nicobar Islands

SI. No. Bill No. & Date Cheque No. and Date Amount

1. No.167/2015/Edn/Cash/2271 dt No.480857 Dt. 04.06.2015 5000000.0004.06.2015

2. - No.490014 Dt.16/07/2015 16285000.00

Total 21285000.00

Certified that out of T 2,12,85,000.00 (Rupees Two Crore twelve lakh eighty five thousand only)

of grant-in-aid sanctioned during the year 2015-16 in favour of the Sarva Shiksha Abhiyan, A & N Islands,

Z 659512.08 (Rupees Six lakh fifty nine thousand five hundred twelve and paise eight only)

towards interest accrued during 2015-16, Z Nil (Rupees Nil only) as miscellaneous receipt and Z

1,61,95,690.80 (Rupees One Crore Sixty One Lakh and Ninety Five Thousand six hundred ninety

and paise eighty only) on account of unspent balance of previous year, a sum of Z

2,33,60,392.00(Rupees Two Crore thirty three lakh sixty thousand three hundred ninety two

only) has been utilized during the year 2015-16 for the purpose for which it was sanctioned and that the

balance of Z 14779810.88 (Rupees one crore forty seven lakh seventy nine thousand eight

hundred ten and paise eighty eight only) remaining unutilized at the end of the year will be adjusted

towards the grant-in-aids payable during the next year 2016-17.

Certified that I have satisfied myself that the conditions on which the grants-in-aid was sanctioned have

been fully 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. Utilization Certificate3. Progress Report (Copy enclosed)

State Project Officer (SSA) oject Accou icerISSA)

Pf0ect Accounts officer kSSA)Dated: s

Sv .t*.tLrDi of Educator, Port Bair

/ Pot r AUDITORS CERTIFICATE

We have verified the above statement with the books and records produced before us for our verificatiorand found the same has been drawn in accordance therewith.

Dated:For VLP & C

Ch t >redcontanth N: 7122

CA VIKAS LAL PATEL, FCA, DIPropriet

M. No.2152,

CONSOLIDATED BANK RECONCILIATION STATEMENT

As on 31f03/2016

(In T)Balance as per Cash Book 2,33,19,453.53

Add:Cheque Issued but not cashedSI.No CeueNo. Date Amount

1. 852546 07.12.2015 310.002. 852548 07.12.2015 2000.003. 856679 17.03.2016 1629000.004. 856689 30.03.2016 2380.005. 856690 30.03.2016 100.006. 856691 30.03.2016 2800.007. 856692 30.03.2016 3200.008. 856693 30.03.2016 4740.009. 856694 30.03.2016 2863.0010 856695 30.03.2016 6877.0011 856696 30.03.2016 250.0012 856697 30.03.2016 500.0013 856698 30.03.2016 2870.0014 856861 31.03.2016 14990.0015 856862 31.03.2016 13642.0016 856863 31.03.2016 4478.0017 856864 31.03.2016 7350.0018 856865 31.03.2016 247822.0019 856866 31.03.2016 4400.00

Total 1950572.00Balance as per Pass Book1. Canara Bank, SB Account No. 1185101016026 2,52,70,025.53

STATE PROJECT OFFICER (SSA) PROJECT ACCOUNTS R ($SA)

Project Accounts Officer (SSA)

Ote. of Education Port Blairor VLP &Co.

Char d Acco tanRN: 271

CA VIKAS LAL EL, FCA, DISAPro 'etor

M. No. 15244