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Consolidated Statutory Audit Report

of

State Project Office

Sarva Shiksha Abhiyaan, Punjab

Financial Year 2017-18

AUDITORS

lasminer Singfi AssociatesCharteref3Accountants3-D, Surya Kiran CompfeV92,Te Yaff Ludhiana - 141001

TPi: 0161-4636550, 'Faxi.0161-2442080§'lobie No. : 098141-60550E-maif(D: iasinghlI23 @-yahoo. co. inI'ebsite : wwv.cajasminder com

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d asmincer c5inyA & Associalet Mob: 098141- 60550L/ CarIerecAccouwIans Off : 91 - 161-46365503-D, Surya Kiran Complex, 92, The Mail Web: cajasminder.comAbove Aristocrat Gallery, Ludhiana - 141001 e mail: [email protected]

Date: 19.11.2018

ToThe State Project Director,Sarva Shiksha Abhiyaan AuthorityPSEB Building,Phase-8, Mohali,Punjab.

Sub: Submission of Statutory Audit Report &Consolidated Financial Statements for F/Y

2017-18

Respected Sir,

With reference to your memo no. SSAA/2018-19/FIN/201811080 dated:-30/04/2018, Wehav6 been entrusted with Responsibility to express our Opinion on the Financial Statementsof Sarva Shiksha Abhiyaan Authority, Punjab for the Financial Year 2017-18. With regard tothis, we are hereby submitting our Statutory Audit Report &Consolidated FinancialStatements for the Year ended 3 1.03.2018.

Kindly find the same in order.

Assuring you of our Best Services & Cooperation always

With Warm Regards & Thanks

Fo.- Js inder Singh and AssociatesChart d Acco ntants

CA. JaPartnerFlrm.Reg. o. 016192N

asnuinuer inqA & Mssociales Mob: 098141- 60550dICau-d e Ar* -coun1a1r Off : 91 - 161-46365503-D, Surya Kiran Complex, 92, The Mail Web: cajasminder.comAbove Aristocrat Gallery, Ludhiana - 141001 e mail: [email protected]

AUDITOR'S REPORT

SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB

Report on Financial Statements

We have audited the consolidated financial statements of SARVA SHIKSHA ABHIYAN

AUTHORITY, PUNJAB which comprises of the Balance Sheet as at March 31, 2018, the

Income & Expenditure Account and Receipt & Payment Account for the year then ended.

Managements Responsibility

Management is responsible for the preparation of these financial statements that give a

true and fair view of the financial position and financial performance in accordance with theaccounting principles generally accepted in India. Their responsibility also includes the

design, implementation and maintenance of Internal Controls relevant to the preparation

and presentation of the financial statements that give true and fair view and are free from

material misstatements whether due to fraud or error.

Auditors Responsibility

Our responsibility Is to express an opinion on these financial statements based on our audit.We have conducted our audit in accordance with the Standards on Auditing issued by the

Institute of Chartered Accountants of India. These standards require that we comply with

the ethical requirements and plan and perform the audit to obtain reasonable assuranceabout whether the financial statements are free from material misstatements or not.

An audit involves performing procedures to obtain audit evidence about the amounts anddisclosures in the financial statements. The procedures selected depend on the auditor'sjudgment, including the assessment of the risk of material misstatement of the financial

statements whether due to fraud or error. An audit includes evaluating the appropriateness

of the accounting policies used and the reasonableness of the accounting estimates madeby the management, as well as evaluating the overall presentation of the financialstatements. We believe that our Audit provides a reasonable basis for our opinion and thechanges which have been affected in the consolidated Balance Sheet subject to changes inreconciliation of the Balance Sheets of other zones and according to the SSA.

d asmin cer dinyA &3 Associales Mob: 098141- 60550CAar-ereWAccourdans Off : 91 - 161-4636550

3-D, Surya Kiran Complex, 92, The Mail Web: cajasminder.comAbove Aristocrat Gallery, Ludhiana - 141001 e mail : [email protected]

A. Attention Is invited to the following:

i. There are discrepancies found In cash book & ledgers in most of the blocks.

Differences were also noticed while verifying the cash book. Details are attached

with respective Balance Sheet.

ii. Bank Reconciliation Statements at school level have not been prepared in an

appropriate manner.iii. Non Recovery of Loans & Advances: - Some loans and advances were standing at

SPO level from a long period & were not realized at the SPO level.

iv. Estimation and Completion Certificate for the construction at SMC Level is not

obtained by the respective authorities.

v. Miscellaneous Income:-It has a debit balance because they wrongly booked income

last year. It should be set off as debit balance against capital fund by writing Last year

Adjustments.

B. According to the information and explanations given to us and on the basis of overall

examination of the accounts of the society, we are of the opinion that there is no internal

control on the maintenance of the accounts of the society at head office and at district

offices/blocks. Accounts of the society remain unreconciled at Schools & BPEOs levels till

the time of finalization of Balance Sheet. Moreover, the Internal Audit System is also not

adequate and commensurate with the size and nature of activities of the Society.

C. According to the overall examination of the accounts of the society, we are of the

opinion that Para 66(i) of the 'Manual on Financial Management and Procurement' is

complied with but it requires more vigilance to ensure proper and economical use of public

money.

Except for the above We Report that:

a) We have obtained all the information and explanations which to the best of our Knowledge

and Belief where necessary for the purpose of our Audit.

b) The Balance Sheet and Income and Expenditure Account and Receipt and Payment Account

dealt with by this report are in agreement with the Books of Account maintained.

c) The expenditure shown in the Income and Expenditure Account with respect to the Grants

utilized at SPOs and at DPOs has been certified by the concerned officers at District Offices

and at State Project Office.

JfAH

d) We have consolidated the financial statements as per the Terms of Reference (TOR) asprovided in the Manual on Financial Management and Procurement. Further, we verifythat the authority has, subject to our Audit report, carried out the financial managementfunctions as per requirements laid down in the said manual.

FOR JASMINDER SINGH & ASSOCIATESCHAR ED ACCOUNTANTSFIRM NO. 016192N

JASMIPARTNER(MEM. NO. 6895)

DATE: 19HIANADATE: 19.11.2018

SARVA SHIKSHA ABHIYAN, PUNJAB

(For Financial Year 2017-18)

Report on Significant Accounting Policies

1. Basis of Accounting

The term 'Basis of Accounting' refers to the timing of recognition of revenue, expenses,

assets and liabilities in accounts.

The commonly prevailing basis of accounting is:

a. Cash Basis of Accounting; and

b. Accrual Basis of Accounting

Under the cash basis of Accounting, transactions are recorded when the related cash

receipts or cash payments take place. Thus, the revenue of educational institutions, such as

donations, grants, etc. is recognised when funds are actually received.

Accrual basis of Accounting is the method of recording transactions by which revenue,

expenses, assets and liabilities are reflected in the accounts in the period in which they

accrue in respect of Cash Movement.

At SSA Authority, Punjab, Normally Method of Accounting used by the Authority is

mercantile system however, in some cases, Cash system is also followed.

At SMC Level & Block Level, Cash basis of accounting is followed. At District Level& State

level hybrid form of accounting i.e. a mix of both cash and accruA basis of accounting is

followed by society.

2. Property, Plant and Equipment

As per Accounting Standard - 10

1. Gross and Net book values of Fixed Assets atthe beginning and end of an accouniIng

period should show additions, disposals, acquisitions and other movement.

2. Expenditure incurred on account of fixed assets in tI)e course of construction or

acquisition; and

3. Revalued amounts substituted for historical costs of fixed assets, the method

adopted to compute the revalued amounts should be shown, then a true of indices

used, the year of any appraisal made, and whether an external Valuer was involve, in

case where fixed assets are stated at revalued amounts should also be shown.

4. Depreciation should also be provided on Fixed Assif r to year basis on

Written Down value basis or Straight Line basis.HFRJ6N1>I

At SSA, Punjab, only additions are shown in the books of SSA at all levels of Society. Any

Disposals. Revaluations, are not recorded in books.

Further construction of Civil Structure at SMC Level, Block Level not booked under Fixed

Assets. Expenditure related to this shown under "Civil Grants" in Income & Expenditure

Account of the Society.

Depreciation has not been provided on Fixed Assets since the incorporation of the Society.

This has led to huge inflated Value of Assets in Financial Statements.

3. Valuation of Inventories

As per Accounting Standard - 2

Stock should be valued at Cost or Market Price whichever is less.

At all ievels of SSA, Punjab, oniv quantitative records of Inventories are maintained.

FOR JASMINDER SINGH & ASSOCIATES

CHARTERED ACCOUNTANTSFiRMRE .0112

"416192N >

A JASMIN -

PARTNER(MEM. NO. 09 895)

PL.AC;LUDW ANA

DATE: 19.11.2018

JASMINDER SINGH & ASSOCIATESCHARTERED ACCOUNTANTS

3-D, SURYA KIRAN COMPLEX92, THE MALL

LUDHIANA 141001

State Project DirectorSarva Shiksha Abhiyan Authority, Punjab

Re: Certificate of Procurement Audit

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

state for SSA and based on the audit records of our zone for the year 2017-18 for the Sarva

Shiksha Abhiyan Authority, Punjab and inputs from the Districts Audit Report, we are

satisfied that procurement procedure prescribed in the manual on Financial Management

and Procurement under SSA has been followed/or the following deviation were observed.

Sr. No. Party/Head Details Deviations Amount Involved(declared as Mis-Procurement)

Nil Nil Nil Nil

FOR JASMINDER SINGH & ASSOCIATES

CHARTERED ACCOUNTANTSFIRM R . 192N

16192N >

SJAS-PARTNERMem. No. 09 895

PLACE: LUD IANADATt". .2018

Poniab State SSA AuthortyUtillsation Certificate In respect of Sarva Shiksha Ahhiyan(55A),Punjab for Financial Year 2017-18

for SSA & XGBV (Grant-lo-Ald-Senerml)-Generai component

Released By State Released By StateSr. No. Receipt From Sanction Letter No. Date Govt Govt Total Received

14-3/2017-EE.3 ___DD/MM/YYYY Tota Grant Sanctioned SSA KGBV14-3/2017-EE.3(a) 25-4-2017 59,64,52,000.00 59,64,52,000.00 59,64,52,000.0014-3/2017-EE.3(a) 25-7-2017 59,00,17,000.00 56,51O07,092.00 2,49,09,90800 59,0,17,000.00

Governmentofindia 14-3/2017-EE3(a) 2n-01-2018 39,66,45,370.00 36,54,85,851.00 3,11,59,519.00 39,66,45,370.00(Grant-in-aid General) 14-3/2017-EE.30 23-01-2018 1,14,87,000.00 1,14,27,000.00 1,14,27,000.00

14-3/2017-EE.3(a) 22-2-2018 18,85,79,740.00 18,85,79,740.00 18,85,79,740.001Totaln(a) 1,78,31,81,110.00 1,72,70,51,683.00 S,60,69,427.00 1,78,31,21,110.00

2/10/14-3edu?/1002665/1 27-06-2017 34,58,00O,000W0 34,58,00,000.00 34,58,00,000.002/10/14-3edu7/1183432/1 2-03-2018 1,10,23,1000 1,10,23,000.00 1,10,23,000.00

Government of Punjab 2/10/14-3edu7/1052208/1 1449-2017 17,34,32,000.00 17,4,32,000.00 17,34,32,000.00(Grant-in-aid General) 2/10/14-3edu7/1037100/1 07-08-17 39,33,45,000.00 39o33,45,00000 39,33,45,000.00

Total2(a) 92,36,00,000.00 92,36,00,000.00 - 92.36,00,000.00

JTotall(a) 2,70,67,81,110.00 2,65,06,51,683.00 5,60,69,427.00 2,70,67,21,110.00

Sr. No. Particulars SSA General KGBV General Total1 Opening balance

A. Cash at Bank(in. Cash In Hand)

a. Grant-In-Al-General 24,48,65,997.27 19,97,873.28 24,68,63,870.55B. Fund in TransIt

a. Grant-in-Aid-General

C Unadjusted Advances

a. Grant in-Ald-General 6,65,09,847.59 51,56,830.50 7,16,66,728.10Sub Total(A) Opening Balance 31,13,75,84486 71,S4,753.79 31,85,30,598.65

2 Funds received from Govt. of India

a. Grant-in-Aid-General 1,72,70,51,683.00 5,60,69,427 00 1,78,31,21,110.00B. 3arklog

.c Gran!-in-Ajd-G.neral (Not Received) 60,000.00 60o000.003 Funds received from State Govt. 80,20,03,00.00 80,20o03,000.00a. Grant-mn-Ald-General Received)

-4 Backlog 12,15,97,000.00 12Z15,97,000.005 OtherRecelpts6 Bank Interest 1,12,73,003.18 10,44,991.34 1,23,17,994.52a. Grant-in-Aid-Gr.eral

-7A Miscelleneousincome

a. Grant-In-Aid-General 1,1±,71,973.69 21,789.28 1,11,93,762.9778 Increase/Decrease in Current Liabilities

.a. Grant-In-Ald-General 2,61,85,697.47 - ,500.00 2,61,77,197.47

Sub Total (B) 2,69,93,42,357.34 5,71,27707.62 2,75,64,70,064.96Grand rotl (4+B) 3,01,07,18,202.20 Z6,42,82,4641 3,07,50,00,663.61

8 Less AmontA. Actual Expenditure during the year 17-18

a Grant-in-Aid-General 2,80,57,48,096.69 1,89,55,288.67 2,82,47,03,285.36B. Outstanding Advances as cn 31-03-2018

- Ia Grant,in-Aid-General 4,21,76,640,29 41,61,31353 4,63,37,953.82LizTotal (A+B) 2,84,79,24,736.98 2,31,16,502.20 7,10,41,239.18

-9 Exces/Deflcht of Funda . Grant-in-Aid-General

-10 Unspent Balance as on 31-03-2018S 13,07,25,893.94 3,20,08,435.50 16,27,34,329.44a. Grant-In-Aid-General 3,20,57,571.28 91,57,523.71 4,1-2,25,094.99

1 Certified that out of RS.- 3,07,50,00,663.61 (Rupees Three hund red and Seven crores Fifty lakhs and Six hundred Sixty Three a nd Sixty o ne Paise o nly), Rs. 1,78,31,81,110 (Rupees Onehundred and Seventy Eight crores Thirty One lakhs Eighty One thousand One h undred ten only) of Grant in Aid sanctioned during the year 2017-18 in favou r of SSA as Centre share videM inistry of Human Resource Development, Departme nt of School Ed ucation and Literacy Letter Nos. noted against each, Rs. 92,36,00o000 ( Ru pees Ninety two crores Thirty Six lakhsonly) received as State share from the State Government vide letter Nos. noted against each, Rs. 1,23,17,994.52 (Rupees One Crore Twenty Three lakhs Seventeen Thousand NineHundred Ninety Four and Fifty Two paise Only) on account of Interest Earned, Rs. 1,11,93,762.97 (Rupees One Crore Eleven Lakhs Ninety Three Thousand Seven Hundred Sixty two andNinety Seven PaIse only) on account of Other Receipts, Rs. 2,61,77,197.47 (Rs. Two Crores Sixty One Lakhs Seventy Seven Thousand one Hundred Ninety Seven and Forty Seven PaisaOnly) on account of adjustments of Increase/Decrease in Current Liabilities and Rs. 31,85,30,598.65 (Rs. Thirty One Crores Eighty Five Lakhs Thirty Thousand Five Hundred Ninety Eightand Sixty Five Paisa only) on account of unspent balances of the previous year, a sum of Rs. 2,82,47,03,285.36 (Rupees Two Hundred Eighty two crores Forty Seven lakhs and Threethousand Two hundred Eighty Five and Thirty Six paise only) has been utilized for the purpose for the which it was sanctioned and that the balance of Rs. 8,75,63,048.81 (Rs. EightCrores Seventy Five Laths Sixty Three Thousand and Forty Eight and Eighty One Paise Only) remains unutilised at the end of the year and will be adjusted towards the Grant-In-Aidpayable during the next year 2018-19.

Unspent balance of Rs. 4,12,25,094.99 has already been reduced by Rs. 4,31,986.02 (Rs.131051.02+257715+41220+2000) which relates to capital account, but wrongly refunded by2 Districts to General Head account whose correction will be made in the accounts for the year 2018-19.Amount of Rs. 16,27,34,329.44(Rupees Sixteen crore twenty seven lakhs thirty four thousand three hundred twenty nine and Forty Four paise only) shown under unspent balance3 relates to expenditure adjustment between General Head and SC Head.

4 tt is also certified that out of amount ofRs. 8,75,63,049.05 (Rs. Eight Crores Seventy Five Laths Sixty Three Thousand and Forty Nine and Five Paise Only) shown as unutilized, accountsfor an amount of Rs. 4,63,37,953182( Rupees Four CroreSixtyThree Lakh Thirty Seven Thousand Nine Hundred Fifty Three & EightyTwo Paise Only) are yet to be received from theimplementing units/agencies, which has been allowed to be carried forward.5 Out of unspent balance, Rs.60,000 ( Rupees Sixty Thousand Only) are yet to be received from State Government.

Certfied that I have satisfied myself thatthe conditions an which the grants-in-aid was sanctioned,have been duly fulfilled and that I have exercised the following checks to see that themoney was actually utilised for the purpose for which it was sanctioned.

Kinds of checks exercised1) Audked statement of Accounts2) UtilItation certificate3) Notes on Accounts4) Audk reportand management report

ISHAN KUMAR PRAIS UMA O SANJEEV SHARM4(SECRETARY SCHOOl. EDUCATION) StatTIDOkl R ALfbP9Secretary School Education Sarva Shiksha Abbiyari Outh(-ty Sarva Sish AbbyJn AuthvnI,0

Governmientof Punjab ouniab Auditor's Certificate

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

ForJasminde lates

S cerer

.11.2018

ace: Ludhiana

Punjab State 5SA AuhaotyProisional Utilisation Certitcata In respect of Sar~ Shlksha Abhlyan(SSA)Pnjab for Financlal Year 2017-18

for 55A & KGBV (Grant4n-d-General)-Ccomponent

Sr. No. Receipt Fram Santion Leter No. DaNe Release By State Gavt Relased By State Govt Total Recelved00/MM/YYYY Total Grant Sancioned SSA KGEV

14-3/2017-EE.3(b} 25-4-2017 36,44,81,000.00 36,44,81,000.00 36,44,81,0000014-3/2017-EE.3(b) 25-7-2017 36,05,49,00000 36,05,49,000.00 36,05,49,000.001(a} Governmentofindla 14-3/2017-EE.3(b) 23-01-2018 24,23,83,780.00 24,23,83,780.00 24,23,83,78000(Grant-in-aid General) 14-3/2017-EE.3(b) 22-2-2018 11,52,38,110.00 11,52,38,110.00 1L52,38,110.00

Totall(a) 1,08,26,51,890.00 1,08,26,51,890.00 I0,2,18002/10/14-3edu7/9814611 17.06-2017 7,27,83,000.00 7,27,83,000.00 7,27,83,000.002/10/34-3edu?/98189711 17-06-2017 23,07,57,000.00 23,07,57,000.00 23,07,57,000.001{b) G~2/10/14-3edu7/103710011 07-08-17 24,03,66,000.00 24,03,66,000.00 24,03,66,00.00

(Grant-in-aud General) 2/10/14-3edu7/1052208/1 14-09-2017 1,22,30,000.00 1,22,30.000.00 1,22,30,00.002/10/14-3edu7/1111706/1 12-04-2017 62,52,00,000.00 62,52,00,000.00 62.52~00000

Tota2(a) 1,1,13,36ß00.00 1,1,13,36,00000 118,13,36,000.00

Total2(a) 2,26,39,8790.00 2,26,39ß7,90.00.- 2,26,39,87,890000

Sr. No. Particlars 5" KGBV TOTAL1 O ing balanc. Cash at Bankin.Cash In Hand)

a. Grant-n-Ald-General 15,00,7159.62 12,24,502.98 15,13,03,662.6oB. Fund In Transta. Grast-in-Ald-General

-C Unadjusted Advancms -a. Grantin-Aid-General 4.07,64,0014 31,60,66870 4,9,24,768.3Sub tal(A) mning Balance W9,08,43,259.76 43,85,171.67 19,52.28,431A32 Funds recaved from Govt. of India

a. Graptln-Aid-Generl 1,08,26,51,90,00 1,0.26,51,890 00B,. Bacia~

c Grant-n-Ad-General (Not Recelved) -3 Funds reced from Stat. Gov. 1,10,85,51,000,00 1.10,85,53,000.00a. Grant-In-Ad-General Re~eked4 BacHog 7,2789,00,00 7.27.83.000.005 Other Reclpts

-6 Bank interest 69,09,260.01 6,40,478.57 75,49.738 -qa. Grant-In-Aid-General -7A Misesenous ncomne

a. Grant-In-AId-General 6847,338,71 13,354.72 68.60,693.4378 Increa r/mrase in Current Uablitles -a. Grant-n-Aid.General 34,094,302.23 34.03,94,30223Sub To~a (B) 2AM,^790.95 6,53,833.29 2,61,87,92,624.24Grand Total (A+B) 2 ,92, 71- 50,39,004.96 284,21,0^673 Less Amount

A. Acual Expendliture duringthe year 17-18a. Grant4n-Aid-General 2.86,89,79,958.46 3,01,39,74741 2,39.91,19,705.878. Ousandng Advantes as on 31-03-2018a. Grant-n-Ald-General 1.06.91,636.70 58,93,655.83 1,65,85,2923

Total (A+8) 2,87,96,71,595.16 3,40,33,403.24 2957,04,998A09 Excess/Deit ef Fund

a. Grant-In-Aid-General

10 1tJnspent Balance as on 11-D3-2018 - 13,07,25,89394 - 3,20.08,435,50 -16,27,34,32944a. Grant-in-Aid-General 6,00,3634949 10,14,037.22 6,10,50,386.71

1 Certified that out of As. 2,81,40,21,055.67 (Rupees Two hundred Eighty One crores Forty lakhs Twenty One thousand Fifty Five and Sixty Seven Paise only), Rs. 1,08,26,51,890(Rupees One hundred Eight crores Twenty Six (akhs Fifty One thousand Eight hundred Ninety only) of Grant in Aid sanctioned during the year 2017-18 in favour of SSA asCentre share vide Ministry of Human Resource Development, Department of School Education and Literacy Letter Nos. noted against each, IRs, 1,18,13,36,000 ( Rupees onehundred Eighteen crores Thirteen lakhs Thirty Six thousand only) received as State share from the State Government vide letter Nos. noted against each, Rs. 75,49,738.58(Rupees Seventy Five Lakhs Forty Nine thousand Seven Hundred Thirty Eight and Fifty Eight Palse Only) on account of Interest Earned, Rs. 68,60,693.43 ( Rupees Sixty EightLakhs Sixty Thousand Six Hundred Ninety Three and Forty Three Paise only) on account of Other Receipts, Is. 34,03,94.302.23 (Rs. Thirty Four Crores Three Lakhs Ninety FourThousand Three Hundred Two and Twenty Three PaIsa Only) on account of adjustments of Increase/Decrease in Current Liabilities and Rs. 19,52,28,431.43(Rs. Nineteen CroresFifty Two Lakhs Twenty Eight Thousand Four Hundred Thirty One and Forty Three Paisa Only) on account of un spent balances of the previous year, a sum of Its.2,89,91,19,705.87 (Rupees Two Hundred Eighty Nine Crores Ninety One lakhs Nineteen Thousand Seven Hundred Five and Eighty Seven Paise Only) has been utilized for thepurpose for the which it was sanctioned and that the balance of Rs. 7,76,35,679.24 (Rs. Seven CroresSeventy Six Lakhs Thirty Five Thousand Six Hundred Seventy Nine andTwenty Four Paise only) remains unutilised at the end of the year and will be adjusted towards the Grant-In-Aid payable during the next year 2018-19.

2 Itis also certified that out of amount of Rs.7,76,35,679.24 (Rs. Seven Crores Seventy Six Lakhs Thirty Five Thousand and Six Hundred Seventy Nine and Twenty Four Paise Only)shown as usntilized, accounts for an amount of Rs. 1,65,85,292.53( Rupees One Crore Sixty Five Lakhs Eighty Five Thousand Two Hundred Ninety Two & Fifty Three Pais Only)are yet to be received from the implementing units/agencies, which has been allowed to be carried forward.5 Amount of Rs. 16,27,34,329.44(Rupeas Sixteen crore twenty seven lakhs thirty four thousand three hundred twenty nine and Forty Four paise only) shown under unspentbalance relates to expenditure adjustment between General Head and SC Head.

Certfied 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 tosee that the money was actually utilised for the purpose for which it was sanctioned.Kinds of checks exercisedAudited statement of AccountsUtilization certificateNotes on AccountsAudit report and management report

WSHAN KUMAR PRAS W uA(SECRETARY SCHOOL EDUCATION) State 0it"eat ) (DY. STATE PROJECT DIRECTOR)

Secretary School Education Sarva Shiksha Abhiyan Authoty " MlS1t tro [C Dirc!orGovernment of Punjab ouriiab Sr iM 1i vim,Ala

Auditor's Certificate A h.

We have verified that the above statement with the books and records produced before us for om verification and found the same has been drawn in accordance therewith

Fr Jasnfder Sifgh and AssociatesChartered Accoutants

~\GH 4

- A. PlacL

Punjab State SSA AuthorityUtilisation Certificate In respect of Sarva Shlksha Abhiyan(SSA),Punjab for Financial Year 2017-18

for SSA & KGBV (Grant-in-Aid-Capital)-General Component

Released By State Released By StateSr. No. Receipt From Sanction Letter No. Date Govt Govt

DD/MM/YYY Total Grant Sanctioned SSA KGBV Total1 Government of India

-(Grant-in-aid Capital) 14/03/2017-EE-3c 25-04-2017 20,86,000.00 20,86,000.0014/03/2017-EE-3c 25-07-2017 18,32,09,000.00 18,32,09,000.00Totall(a) 18,52,95,000.00 - - 18,52,95,000.00

2 Government of Punjab(Grant-in-aid Capital)

3 Received from P1DB 7 1- -___________________Tota l2(a)

- - -_____________________

JTotal2(a) 18,52,95,000.00 - 18,52,95,000.00

Sr. No. Particulars SSA KGBV Total

1 Opening balanceA. Opening balance as on 01-04-2017 346971413.17 -1,50,080.30 34,68,21,332.87a. Grant-in-Aid-CapitalB. Fund in Transit( Not recd.)

-a. Grant-in-Aid-Capital

-C Unadjusted Advancesa. Grant-in-Aid-Capital 2,64,13,770.87 2,64,13,770.87

Sub Total(A) Opening Balance 37,33,85,184.04 -1,50,080.30 37,32,A5,103.742 Funds received from Govt. of Indiaa. Grant-in-Aid-Capital

-b. Grant-in-Aid-Capital( Not Recd.) 18,52,95t000.00 18,52,95,000.00Funds received from State Govt. -

3 Grant-in-AId-Capital -

a. Back LogSReceived other than SSA -

4 Bank Interest-6 Grant-in-Aid-Capital

a- Niscelleneous income -7A Grant-in-AId-Capital 33,278.00 33,278.00a, Increase/Decrease in Current Uabilities -7B Grant-in-Aid-Capital

-a. Sub Total (8) 18,53,28,278.00 18,53,28,278.00

Grand Total (A+6) 55,87,13,462.04 -150080.30 55,85,63,381.74Less Amount

8 Actual Expenditure during the year 2017-18A. Grant-in-Aid-Capital 4,17,57,277.09 4,17,57,277.09a. Outstanding Advances as on 31-03-2018B. Grant-in-Aid-Capital 4,72,965.65 4,72,965.65a. Total (A+B) 4,22,30,242.74 4,22,30,242.74

Excess/Deficit of Fund9 Grant-in-Aid-Capitala. Unspent Balance a on 31-03-2017 1,60,84,645.98 - -1,60,84,645.9810 Grant-in-Aid-Capitala. Grant-in-Aid-Capital 53,25,67,865.28 - 1,50,080.30 53,24,17,7R4.98

1

Certified that out of Rs. Rs. 55,85,63,381.74 (Rupees Fifty Five Crores Eighty Five Lakhs Sixty Three thousand Three Hundred Eighty One and Seventy Four paise Only),, Rs.185295000 (Rupees Eighteen crore fifty two lakhs Ninety five thousand only) of Grant in Aid sanctioned during the year 2017-18 in favour of SSA punjab as centre share videMinistry of Human Resource Development, Department of School Education and Literacy Letter Nos. noted against each, Rs. NIL received as State share from the State Governmentvide letter Nos. noted against each, Rupees NIL on account of interest Earned, Rupees 33278 (Rupees Thirty three thousand two hundred seventy eighty only)on account of OtherReceipts and Rs. 37,32,35,103.74 (Rupees Thirty Seven Crores Thirty Two lakhs Thirty Five thousand One Hundred Three and Seventy Four Paise only) on account of unspentbalances of the previous year, a sum of Rs. 4, 17,57,277.09 (Rupees Four Cro res Seventeen Lakhs Fifty Seven Thousand Two Hundred Seventy Seven and Nine Paise only) has beenutilized for the purpose for the which it was sanctioned and that the balance of Rs. 53,28,90,750.63 (Rs. Fifty Three Crores Twenty Eight Lakhs Ninety Thousand Seven Hundred Fiftyand and Sixty Three Paise Only) after adjustment of expenditure amounting to Its. 1,60,84,645.98 (Rupees one crore sixty lakhs Eighty four thousand six hundred forty five andNinety Eight paise only) on account of adjustment of expenditure between general head and SC head remains unutilised at the end of the year and will be adjusted towards theGrant-In-Aid payable during the next year 2018-19.

2 It is also certified that out of amount of Rs. 53,28,90,750.63 (Rs. Fifty Three Crores Twenty Eight Lakhs Ninety Thousand Seven Hundred Fifty and and Sixty Three Paise Only) shownas untilized, accounts for an amount of Rs. 4,72,965.65 (Rupees Four Lakh Seventy Two Thousand Nine Hundred Sixty Five and Sixty Five paise Only) are yet to be received from theimplementing units/agencies, which has been allowed to be carried forward.

3 Expenditure amounted Rs. 1,60,84,645.98 (One Crore Sixty Lakhs Eighty Four thousand Six Hundred Forty Five and Ninety Eight paise only) has been adjusted between General & SCHeads.

4 Certfied 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 thatthe money was actually utilised for the purpose for which it was sanctioned.

N KUMAR PRASHA G L SANJE(S1E RETAR SC 00L TIN TPW $1 kid iKffOR) 4G 01 IiwaiSecretary ScRoof ucalion Sarva Shiksha Abhlya, A thaY $3'a v

GoVrnriment of Punjab ounlab Auditor's Certificate puki bS,

We have verified that the above statement with the books and records produced before us for our verification and found the same has been drawn In accordance therewith

Fr Jasrinder S nh and Associates

0

ingh,rtner

911.2018Place: Ludhiana

Punjab State SSA AuthorityUtilisation Certificate in respect of Sarva Shlksha Abhiyan(SSA),Punjab for Financial Year 2017-18

for SSA & KGBV (Grant-in-Aid-Capital)-SC Component

Released By State Released By StateSr. No. Receipt From Sanction Letter No. Date Total Grant Govt Govt

DD/MM/YYYY Sanctioned SSA KGBV TotalI Government of India 14-3/2017-EE.3(d) 25-4-2017 34,16,000.00 34,16,000.00

(Grant-in-aid Capital) 14-3/2017-EE.3(d) 25-7-2017 11,19,56,000.00 11,19,56,000.00

I Totall(a) 11,53,72,000.00 - - 11,53,72,000.002 Government of Punjab

(Grant-in-aid Capital)Total2(a)----

JTotal2(a) 11,53,72,000.00 - - 11,53,72,000.00

Sr. No. Particulars SSA KGBV Total

1 Opening balanceA. Opening balance as on 01-04-2017 21,26,59,898.39 -91,984.70 21,25,67,913.69a. Grant-in-Aid-Capital - -B. Fund In Transit( Not recd.) -a. Grant-in-Aid-Capital - -C Unadjusted Advances - -a. Grant-in-Aid-Capital 1,61,89,085.37 1,61,89,085.37

1 Sub Total(A) Opening Balance 22,88,48,983.76 -91,984.70 22,87,56,999.062 Funds received from Govt. of India -a. Grant-in-Aid-Capital -b. Grant-in-Ald-Capltal( Not Recd.) 11,53,72,000.00 11,53,72,000.003 Funds received from State Govt.a. Grant-in-Aid-Capital -

Back Log -4 Received other than SSA - -6 Bank Interest - -a. Grant-in-Aid-Capital --7A Miscelleneous income-a. Grant-in-Aid-Capital--7B Increase/Decrease In Current LiabilMtes--a. lGrant-in-Aid-Capital-

JSubTotal(B) 11,53,72,000.00 - - 11,53,72,000.00lGrand Total (A+B) 34,42,20,983.76 - 91,984.70 34,41,28,999.06

8 Less Amount -A. Actual Expenditure during the year 2017-18 -a. Grant-in-Aid-Capital

B. Outstanding Advances as on 31-03-2018 - -a. Grant-in-Aid-Capital -Total (A+B)-

9 Excess/Deficit of Funda. Grant-in-Aid-Capital10 Unspent Balance a on 31-03-2018 1,60,84,645.98 0.00 1,60,84,645.98a. Grant-in-Aid-Capital 32,81,36,337.78 -91,984.70 32,80,44,353.08

1 Certified that out of Rs. 34,41,28,999.06 (Rupees Thirty Four Crores Forty One Lakhs Twenty Eight thousand Nine Hundred Ninety Nine and Six palseOnly), Rs. 11,53,72,000 (Rupees Eleven crore fifty three lakhs Seventy two thousand only) of Grant in Aid sanctioned during the year 2017-18 in favour ofSSA punjab as centre share vide Ministry of Human Resource Development, Department of School Education and Literacy Letter Nos. noted against each,Rs. NIL received as State share from the State Government vide letter Nos. noted against each, Rupees NIL on account of Interest Earned, Rupees NIL onaccount of Other Receipts and Rs. 22,87,56,999.06 (Rupees Twenty Two Crores Eighty Seven lakhs Fifty Six thousand Nine Hundred Ninety Nine and SixPaise only) on account of unspent balances of the previous year, a sum of Rupees NIL has been utilized for the purpose for the which it was sanctionedand that the balance of Rs. 32,8,44,353.08 (Rs. Thirty Two Crores Eighty Lakhs Forty Four Thousand Three Hundred Fifty Three and Eight Paise Only)after adjustment of expenditure amounting to Rs. 1,60,84,645.98 (Rupees one crore sixty lakhs Eighty four thousand six hundred forty five and NinetyEight paise only) on account of adjustment of expenditure between general head and SC head remains unutilised at the end of the year and will beadjusted towards the Grant-In-Ald payable duing the next year 2018-19.

2 It is also certified that out of amount of Rs. Rs. 32,80,44,353.08 (Rs. Thirty Two Crores Eighty Lakhs Forty Four Thousand Three Hundred Fifty Three andEight Paise Only) shown as untilized, accounts for an amount of Rs. NIL are yet to be received from the implementing units/agencies, which has beenallowed to be carried forward.

2 Expenditure amounted Rs. 1,60,84,645.98 (One Crore Sixty Lakhs Eighty Four thousand Six Hundred Forty Five and Ninety Eight paise only) has beenadjusted between General & SC Heads.3 Certfied 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 thefollowing checks to see that the money was actually utilised for the purpose for which it was sanctioned.

K AN KUMAR PRASHANT YSANIEEVSHARMA(SECRETARY SCHOOL EDUCATION) O18 Th 9JOR) i )Secretary School Education .. :,n b . t r Sorva Siksha Abhiyan Auti. IY,Government of Punjab r Auditr's I'fate Punjab,

We have ver;fied that the above statement with the books and records produced before us for our verification and found the same has been drawn in accordance therewith.For Jasminder Singh and Associates

Chartered Accountants

GH

Dae: 19.11.2Pl1 ce: Lu

FMR-1SARVA SHIKSHA ABHIYAN AUTHORITY PUNJAB

SUMMARY BUDGET ANALYSIS (ENTIRE PROGRAM)FOR THE YEAR ENDED ON 31-03-2018

(Rs. in Lacs)Name of the State AWP & B Opening Balance Release by GO Release by State Audited ExpenditurePunjab-SSA 113134.801 1037.94759 31104.30573 19105.56000 57164.85332KGBV 775.500 25.96310 560.69427 490.94936Total 113910.341 1063.91069 31665.00000 19105.56000 57655.80268

Cum Total since Beginning 406860.118 226750.701 671567.02065

AWP & 8: Denotes Annual Program OutlayRelease: Denotes all releases to the SIS

(PA S T MA GOYAL)FOR MINDER SINGH & ASSOCIATES STATE PRO ECT DIRECTORCHARTED ACCOUNTANTS Slate Project D)IrektorFIRM NO. 1619 Sarva Shiksha Abhiyan Authoit,yPuniab

(NJEEVSHARMA).J JER Dy. STATE PROJECT DIRECTOR

(PARTNER) Deputy State Project DirectorSarva Siksha Abhiyan Authoi iLy,

PLACE: LUD IANA Punjab,

DATE: 19.1 .2018

FMR-2SARVA SHIKSHA ABHIYAN AUTHORITY PUNJAB

EXPENDITURE REPORT SUMMARY (ENTIRE PROGRAM)FOR THE YEAR ENDED ON 31-03-2018

(Rs. in Lacs)Name of the State Opening Balance Release FOR THE 2ND Release for the Expenditure for the 2ND Expenditure for the

Half Year Financial Year till Date Half Year Financial Year till DatePunjab-SSA 1037.94759 --- 50209.86573 -- 57164.85332KGBV 25.96310 --- 560.69427 -- 490.94936Total 1063.91069 -- 50770.56 -- 57655.80268

(PAR N UA GOYAL)FOR AS INDER SINGH & ASSOCIATES (PSTAT NtK IRECTORCHAR ACCO TANTS ia ShvsIa UNlv iumeQiyFIRM NO. 619

(SANJEEV SHARMA)CA. J H Dy. STATE PROJECT DIgq OR(PARTNER) eg s

PLACE: LUD ANA\DATE: 19.11 018

FMR-3SARVA SHIKSHA ABHIYAN AUTHORITY PUNJABActivity- Wise Expenditure Statement of SSA

For The Year Ended 31-03-2017Sr. No. Expenditure by Activity

Amount(Rs.InLacs)1 Opening of New Schools

0.002 Residential Schools for specific category of children 0.003 Residential Hostel for specific category of children 94.084 Transport/Escort Facility 0.005 Reimbursement of Fee 0.006 Special Training for mainstreaming of Out-of-School Children 68.137 Free Text Books

1,387.998 Provision of 2 sets of Uniform 3400-41

9 Teaching Learning Equipment (TLE) 0.7010 Teacher Salary

37,021.7711 Teacher Training 265.3312 Academic Support through Block Resource Centre/ URC 6702.7113 Academic Support through Cluster Resource Centers 4176.7214 Computer Aided Education in UPS under Innovation 0.0015 Libraries in Schools

0.0016 Teachers'Grant 0.0117 School Grant

100.2218 Research, Evaluation, Monitoring & Supervision 42.1619 Maintenance Grant 183.2120 Interventions for CWSN 831.5521 Innovation Head up to Rs. 50 lakh per district 135.27

22 SMC/PRI Training 0.4923 Civil Works Construction

417.5724 Project Management Cost 2092.8425 Learning Enhancement Prog. (LEP) (Up To 2%) 227.57

Adjustment in Expenses due to Bifurcation of Main KGBVBank A/c into General & SC

14.6726 Community Mobilization Activities (Up To 0.5%) 5.45Total

57,164.85KGBV

490.95Grand Total SSA

57,655.80FOR J INDER SINGH & AASOCIATESCHAR ER ACCOUNTANTS

N R GOYAL)FIRM N . 192

R'I'l Sarva iksha b lyar. ilhe,-,y!

FRN11 1 19^NiCA. I NGH

(SANJEEV S ARIMA)PARTNE * *p

ST NWORPLACE: LUDHI ASkshAbhla AuttY

Punjab

SARVA SHIICSHAAABUVAN AUTHfORITY, PUfMABCONSOUDATED ANNUAL FINANCIL STATEMENT AS QN 3UT MARCH 2018

Amseiwee-XVIIa Appao Stöte- Punjab(RS. In La«s)SrNo Sources $$A KG!W AMOUNT

PENING BALANCE

1 CASH IN HAND2 CASH AT BANK 1037.95 56.19 1,094.143 UNUTILIZED FUND 1,422A7 14225 * 1,564.71

TOTAA) 246013750 198.437758 2,653.85

SOURCES (RECEIPT)

1 Fund Received from Govt of indla 31104.31 560.69 3665.002 Fund Receivd from State Got 19105.56 19,105,563 Fund Recelved forn 14th Finace Commission4 Grant received from other than 2,77 2.775 lnterest & Other Rc362.02

17.21 379.22

TOTALMB) 50,574.652450 577.900410 51,152.55TOT 53,035.066200 776.338168 53,811A0

Approved AWP & b k~chngSr.No. ApplcmtionsENitugre Spin Over Expndtureincu1~d SaIngs

1 Openirgof New Schools 02 Residentla! School, for specific cat of children3 Resldmntial Hotel for specific category of children 227.00 9409 132,924 Tansport/Escort Facifty 0

Rufmbursernent of Fee against 25%admsson under Section 12(1)(c}of RTE Act 2009 (Entry Level) subject to upper limit of 20% of AWP&B

5 gdeines ssued by MHRD6 $peclal Tralning for mnsreaming of Out-of-Sc Children 174.55 68.13 106,427 Frec Text Books 439922 1 9M 1.138 Provison of 2 sets of Uniforrn 6,062.89 3,400.41 2,662A9 Teachin Lemirng Equipment (TE) 0.70 0.70

10 New TeachersSalary 52,47610 37,021.77 15,454,3311 Traning 58445 265.33 319.1212 Academic Support through Blötk Resource Centre/ URC 8,630.50 6.702.71 1,9277913 Atademic Supporttrough Cluster åou Centres 8,028.64 4,176.72 351,9214 Computer Alded Education in UPS under Innovation L10000 . 1,100.0015 Librares in Schools

16 Teacher' Grant 377,19 0.01 377.1817 School Grant 1,195.61 100.22 L35.39Research, Evaluation, Mositoring & Supervision & State Component

18 279.56 42.16 2374019 Maintenance Grant t363A0 I83.21 1,180.1920 Inte~ntions for CWSN 2.013.21 831.55 1,1816621 Innoation Head up to Ra 50 lkh per district 1,100.00 131.27 9687322 SMC/PRITralning 354.82 0.49 354.3323 Civii Works Construction 21,74225 417.57 21325.2824 PROJECT MANAGEMENT COST ,960.55 2,092.84 1,867.7125 Leamning Enhncement Prog. (LEP} (up to 2%) 1,712.23 227,57 1,484.66Adjustment in Expenses duc to Bifurcation of Mein KGBV Bank A/c no

General & SC 14.67

26 Community Mobbiration Activities (Upto 5%) 421.32 5.45 415.871,134.79 57,164.25 55,984.61

Total 1134,79 57,164.85 55,969.9410 «~ 775.50 490.95 284.55Svand Total 1,13,910.29 57,655.*0 561254A49

1 CASIN HAND2 CASH AT BANK 3,140.70 83.58 3,224.283 U.NU1LLIZED ADVANCES 53341 100.55 633.96

Tota

U674.11 141 3858.25

State &"L)$ANEEV SHARMA)MAfifl

Sarva Siksha Autiivan AL raa nDA

Punjab, 'FO'MS TES

PLACE: LUDHIANADATE: 19.112018

SARVASHIKSHA ABHIYAN AUTHORITY, PUNJABCONSOLIDATED BALANCE SHEET AS ON31ST MARCH 2018

TOTALS.No. LIABILITIES General SC Amount

1 CAPITALFUNDOpening Balance as on 01-04.2017 34,00,33,63300 74,25,78340 34,74,59,416.40Advances of Last yearADD: Grants Received from Government of India

- Grant-in-Aid Capital- Grant-in-Aid General 1,72,71,11,683.00 1,08,25,91,890,00 2,80,97,03,57300

Grants Received from State Govt.- Grant-in-Aid Capital

O Grant-in-Aid General 800,03,000-00 1,10,85,53,000.00 1,91,05,56,000.00Grant from 13th Finance CommissionBacklogGrants Received From Government of India

- Grant-in-Aid Capital 11,29,57,00.00 11,09,32,000,00 22,38,89,000.00- Grant-in-Aid General 18,23,96,000.00 10,91,75,000.0 29,15,71,000,00Grants Received From State Government- Grant-in-Aid Capital- Grant-in-Aid General 12,15,97,00.00 7,27,83,000.00 19,43,80,000,00ADD: Grants Received from SPO for the F Y,2017-IS 3,13,80,15,463.00 2,12,38,92,102.00 5,26,19,07,565.00

Expenses allocated By SPO 11,50,36,798.61 6,58,4],381.23 18,08,78,179.84Advance Rec. From SPO 7,56,613.00 - 7,56,61&00Non SSA Grant from Districts 432.00 - 432,0Non SSA Grant IED 10,000.00 - 10,000.00Grant Received From SCERT 49,44,161.10 - 49,44,161.10Loan From PEDB -

Grants Received back from Districts 7,68,26,332.56 4,70,37,413.51 12,39,14,246,07Grant Received from Treasury Office -Receipts from other Sources

LESS: Grants Utilized During the Year 2,07,25,93,414.33 2,07,57.03,810.60 4,14,83,02,224.93Grant Disbursed to Districts 2,83,34,09,08943 2,37,84,98,475.57 5,26,19,07,565.00Liabilities paid 1,15,81,83,277.34 9,45,07,195.22 1,25,26,90,472.56Grants Return to SPO 9,90,87,330.93 2,18,96,002.15 12,09,83,333.09Grants Return to SCERT 4,52,652.10 40,946.00 4,93,598.10Grant disbursed to SCERT for Teacher Training $5,93,538.32 34,28,29768 90,21,836.00Bank Interest Return 17,98,611.84 1,71,332.15 19,69,943.99Expenses allocated to districts offices 11,28,37,310.42 6,80,40,86753 18,08,78,178.00Unutilized fund booked as libilitesAdvance Return to SPO(Jhanki Exp) .Funds transferred to other sources

-

Expenses Allocated to Dist - -Grants Return to SPO Received from Treasury office - Z 0Fund directly transfer to H Directly by DO - - I 1U2NClosing Balance as on 31-03-2018 28,77,33,396.56 8,59,89,643.19 37,37,23,039.75

SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJABCONSOLIDATED BALANCE SHEET AS ON31ST MARCH 2018

TOTAL.o LIABILITIES Generl SC Amount

2 Current Iiabilities(As Per Schedule ']')

2,02,53,01,098,41 1,56,56,58,58045 3,59,09,59,678,86Total 2,33,9,20,19&69 1,65,16,48,223.63 3,98,35,68,422-32Sr.N ASSETS

1 FIXED ASSETS(As Per Schedule II")

15,52,53,423,61 15,52,53,423,6]2 CASH & BANK BALANCES

Cash In Hand - 3Cash At Bank

16,96,86,536.47 14,43,33,457 04 31,40,69,993.513 GRANT RECEIVABLE FROM SPO BY pISTRICT OFFICES

(As Per Schedule "111") 1,96,87,94,837.10 1,49,18,31,829.46 3,46,06,26,666.56

4 ADVANCES UNUTILISIED AT THE END OF F.Y.2017-18(As Per Schedule 'IV")

4,26,49,605,94 1,06,91,636.70 5,33,41,242.645 Fund Transfer from Djstrict to Non SSA Account 2,77,096.00 :2,77,096.00

Total 33,66.61,499.12 1,64,6906,923.20 3,98,35,68,42.22

(SANJEEV SHARMA) (j GOIYAL)

Sate( CTO

,DQtfy WCT DURECTOR CTORSarvaSikshaAb 01y n

a hhkshaAbhiy pSiksb Abhian

AV pi@URREPORT Oi FVNDPunjai, FOR JASMN GH AND ASSOCIATESDATE: 19.11.2018

DACCOUNTANTSPLACE: LUDHIANA

016]92N

CCS&

I-0

SARVA SHIKIISHA ABHIYAN AUTHORITY, PUNJAB

RECEIPT & PAYMENT ACCOUNT FOR THE YEARENDED 31ST MARCH 2018

TOTAL

Sr.no PARTICULARS General SC Amount

Opening Cash In HandOpening Cash at Banks 7,80,46,648.72 2,57,48,103.62 10,37,94,752.34

7Total eingBalances 780,46 648.72 2,57,48,103.62 10,37,94,752.34Grants Received From Government of India: - Grant-in-Aid General 1,72,71,11,68300 1,08,25,91,890,00 2,80,97,03,573.00

Grant in-Aid Capital - -Grants Received From State Government:- Grant-in-Aid General 80,20,03,000.00 1,10,85,53,000.00 I,91,05,56,000.00Grant-in-Aid Capital - -Backlog

Grants Received From Government of India- Grant-in-Aid Capital 11,29,57,000.00 11,09,32,000,00 22,38,89,000.00- Grant-in-Aid General 18,23,96,000.00 10,91,75,000.00 29,15,71,000.00Grants Received From State Government- Grant-in-Aid Capital-Grant-in-Aid General 12,15,97,000.00 7,27,83,000.00 19,43,80,000.00Grants Received From 13th Finance Cornmission

Loan From PEDBLoan Received other than SSAGrant Received other than SSA Adjsment Enrty of ECCE - -Unutilized Grants Received back from Districts 7,65,23,736.26 4,69,01,644.81 12,34,25,381.07Recruitment Income

-EMD 74,000.00 - 74,000.00RTI Income 16,072.00 - 16,072.00Loans & Advances Received back (Net) 2,82,00,542.99 - 2,82,00,542.99Grants Received From SPO 3,13,80,15,463.00 2,12,38,92,102.00 5,26,19,07,565.00Grants Received From RMSA 4,51,753.00 - 4,51,753.00Grant Received from SCERT 45,03,335.10 - 45,03,335.10Grants Received From GISTC

Advance Rec. From SPO 7,56,618.00 - 7,56,618.00UnUtilised Advances Received Back (2017-18) 1,23,82,454.20 73,05,761.65 1,96,88,215.85 4Grants Received from other Districts 432.00 - 432.00UnUtilised Advances Received Back from Diet 15,73,919.74 1,64,289.00 17,38,208.74UnUtilised Advances of Received Back from blocks & VEDCs 16,85,523.37 10,15,431.00 27,00,954.37 2 FRN-0 2NUnultilised Advances Received back from below district level 1,62,12,615.15 39,72,100.30 2,01,84,715.45Unultilised Advances Received back from below district level (Bank 5,96,731.54 4,28,327.50 63,25,059,04Interest)



TOTALSr.no PARTICULARS General SC Amount

Bank Interest 86,16,01314 35,20,406.30 1,21,36,419.44Interest from RSTC

- -Interest from GISTC 2,700 00 - 2,700.00Stale Cheque Reversed

- -Miscellaneous Receipt 29,03,489.00 1,11,742.00 30,15,231.00Other Receipt

10,000.00 - 10,000.00Amount reimbursed by NCERT - -Non SSA Funds(EDE 10 Provision of Salary of Inclusive Education

Volunters (IEV))Interest and Misc. Income received back from distt. Level 8,55,797.81 25,384.65 8,81,182.46Performance Security

- - -Tender Fees 85,560.00 85,560.00Tresaury Amount

1,14,86,226.00 - 1,14,86,22600Total Receipts 6,2563,17,665.30 4,67,13,72,079.21 10,92,76,89,744.51Total Funds Available 6,33,43,64,314.02 4,69,71,20,182.83 11,03,14,84 496.85Sr. No. PARTICULARS

.Grant Disbursed to Districts Offices 2,88,34,09,089.43 2,37,84,98,475.57 5,26,19,07,565.00Grant Disbursed to SCERT for teacher Training 55,93,538.32 34,28,297.68 90,21,836.00

Sub Total 2,88,90,02,627.75 2,38,19,26,773.25 5,27,09,29,401.00Activity(B) 100 Children

Non-recurring (one time grant)318 Furniture / Equipment (including kitchen equipment)

-3.19 TLM and equipment including library books (New) - -3.20 Bedding (New)3.21 ReDfacement of bedding (once in 3 years) 1,20,090.00 1,72,410.00 2,92,500.00Sub Total Non-recurring 120,090.00 1,72,410.00 2,92,500.00 ,Recurring-3.22 Maintenance per child per month @, Rs. 1500/- 26,30,026.00 37,28,736.00 63,58,762.003.23 Stipend per child per month @ Rs. 100/- 1,58,109.00 2,48,282.00 4,06,391.00 FRN 6162N3.24 Supplementary TLM, Stationery and other educational material per child 1,45,268.00 2,07,152.00 3,52,420.00@1000/- per annum

1 2 .3 0*Salaries(a) 1 Warden @& Rs. 25,000/- per month 6,72,00000 2,72,000.00 9,44,000.00



TOTAL


(b) I head teacher @ Rs. 25,000/- per month in case the enrollment exceeds100

(c) 4 - 5 Full time teachers as per RTE norms @ Rs. 20,000/- per month perteacher

2 Urdu Teachers (only for blocks with muslim population above 20%and select urban areas), if required @ Rs. 12,000/- per month per teacher

(e) 3 part time teachers @ Rs. 5,000/- per month per teacher 4,61,175.00 3,22,000.00 7,83,175.00(f) I Full time Accountant @ Rs. 10,000/- per month 2,73,000.00 2,01,000.00 4,74,000.00325 2 Support Staff-(Accountant/ Assistant, Peon, Chowkidar) @ 2,10,000.00 4,53,0W.00 6,63,000.005,000/- per month per staff3.26 I Head cook @ Rs. 6,000/- per month and upto 2 Asstt. Cooks @ Rs. 2,16,936.00 4,17,O0O0 6,33,936.004,500/- per month per cook3.27 Specific skill training per child @ Rs. 1000/- per annum 79,000.00 2,21,500.00 3,00,500.003.28 Electricity / water charges per child @Rs.1000/- per annum 1,39,000.00 2,75,000.00 4,14,000,003.29 Medical care/contingencies @ Rs. 1250/- per child per annum 1,43,710.00 1,97,315.00 3,41,025.003.30 Maintenance @ Rs.750/- per child per annum 1,16,025.00 1,65,975.00 2,82,000.003.31 Miscellaneous @ Rs.750/- per child per annum 1,14,925.00 1,26,375.00 2,41,300.003.32 Preparatory camps , Rs.200/- per child per annum 23,154.00 37,330.00 60,484.003.33 P.T.A / school functions @ Rs.200/- per child per annum 28,654.00 27,030.00 55,684.003.34 Provision of Rent @ Rs. 6000/- per child per annum 1,000.00 36,000.00 37,000.003.35 Capacity Building @ Rs.500/- per child per annum 57,284.00 71,726.00 1,29,010.003.36 Physical / Self Defence training !j Rs. 200- per child per annum. 24,640.00 25,760.00 50,400.00Sub Total (RecurrIng) 55,53,906.00 71,53,181.00 1,27,07,087.00

Total (Recurring + Non Recurring) - -Total (A + B) 56,73,996.00 73,S,591.00 1,2999,587.006.00 Special Training for mainstreaming of out of school children - -6.01 Residential (Fresh)

.(a) 12 months 4,13,773.00 5,32,236.00 9,46,009.00(b) 9 months

- -(c) 6 months - - -(d) 3 months-

- - 1Sub Total 4.13,773.00 5,32,236.00 9,46,009.00 FRN.O- A tN6.02 Residential (Continuing from previous year)

(a) 12 months(b) 9 months

& I .L



TOTAL


(c) 6 months---(d) 3 months---

Sub Total---6.03 Non-Residential (Fresh)

(a) 12 months 38,06,000.00 27,12,000.00 65,18,000.00(b) 9 months

(c) 6 months(d) 3 months

- - -Sub Total 38,06,000.00 27,12,000.00 65,18,000.006.04 Non-Residential (Continuing from previous year) - --(a) 12 months

17,000.00 4,000.00 21,000.00(b) 9 months - -(c) 6 months

(d) 3 months - - -

Sub Total 17,000.00 4,000.00 21,000.00Total 42,36,773.00 32,48236.00 74,85,009.00II RETENTION

7.00 Free Text Books7.01 Free Text Books (P) 6,59,79400 - 6,59,794.00(a) Class I & 1

1,00,000.00 - 1,00,000.00(b) Braille Books Class I & II(c) Large Print Books Class I & II(d) Class III to V(e) Braille Books Class 111 to V(f) Large Print Books Class U1 to V

7.02 Free Text Books (UP) 35,99,539.00 - 35,99,539.007.03 Braille Books (UP)7.04 Large Print Books (UP)

- -_Sub Total 43,59,333.00 -4359,333.008.00 Provision of 2 sets of Uniform

8.01 All Girls 18,67,83,600.00 - 18,67,83,600.008.02 SC Boys

800,00 12,88,54,400,00 12,88,55,200.00 , H8.03 ST Boys - - -8.04 BPL Boys

3,04,42,00.00 - 3,04,42,000.00Sub Total 21,72,26,400.00 12,88,54,400.00 34,60,80,800.00 2N9.00 Teaching Learning Equipment (TLE)

A.-9.01 New Primary - - -



TOTAL


9.02 New Upper Primary - 70,000.00 70,000.00

Sub Total - 70,000.00 70,000.00III ENHANCING QUALITY - -10.00 New Teachers' Salary

Primary Teachers10.01 New Primary Teachers (Regular)10.02 New Primary Teachers (Contractual) 87,43,917.00 55,56,60000 1,43,00,517.0010.03 Head Teachers for Primary (if the number of children exceeds 150 in a

school)Upper Primary Teachers

10.04 Subject specific New Upper Primary Teachers (Regular) - -(a) Science and Mathematics(b) Social Studies(c) Languages

10.05 Subject specific New Upper Primary Teachers (Contractual) - -(a) Science and Mathematics 2,11,08,000,00 1,64,78,000.00 3,75,86,000.00(b) Social Studies 2,53,41,978.00 1,64,29,939.00 4,17,71,91700(c) Languages 2,16,63,24000 1,30,83,960.00 3,47,47,200.00

10.06 Head Teachers for Upper Primary (if the number of children exceeds100 in a school)

10.07 Part Time Instructors (if the number of children exceeds 100 in aschool)(a) Art Education(b) Health and Physical Education(c) Work Education

- - -Sub Total 7,68,57,135.00 5,15,4,499.00 12,84,05,634.00Teachers' Salary (Recurring-sanctioned earlier) in position - -Primary Teachers

10.08 Primary Teachers- Existing, in position (Regular) 73,45,099.00 46,90,520.0010.09 Primary Teachers- Existing, in position (Contractual) 25,14,37,532.00 15,55,17,461.00 40,69,54,993.0010.10 Head Teachers for Primary in position 57,02,513.00 31,75,200.00 88,77,713.00Upper Primary Teachers - - - FRN Is2N10.11 Subject Specific Upper Primary Teachers- in position (Regular) - - -(a) Science and Mathematics 7,53,07,496.00 5,86,41,220.00 13,39,48,716.00(b) Social Studies 4,69,09,572.00 3,11,79,800.00 7,80,89,372.00(c) Languages

4,71,12,908.00 3,04,65,040.00 7,75,77,948.0010.12 Subject Specific Upper Primary Teachers- in position (Contractual) - -



TOTAL


(a) Science and Mathematics 49,09,40,927.00 34,98,06,594.00 84,07,47,521.00(b) Social Studies 58,84,93,48900 40,21,79,45000 99,06,72,93900(c) Languages 55,51,16,064.00 38,35,68,509.00 93,86,84,573.00

10.13 Head Teachers for Upper Primary in position (if the number of childrenexceeds 100 in aschool)10.14 Part Time Instructors in position

(a) Art Education(b) Health and Physical Education(c) Work Education

- . -Sub Total 2,06,83,65,600.00 1,41,92,23,794.00 3,47,55,53,775.00

Total (New+Recurring) 2,14L52,22,735.00 1,47,07,72,293.00 3,6039,59,409.0011.00 Training(A) Training of Teachers

I1.01 Refresher In-service Teachers' Training at BRC level 9,61,859.00 - 9,61,859.00(a) Class I & II 34,58,796.00 - 34,58,796.00(b) Class III to V 86,35,510.00 - 86,35,510.00(c) Class VI to Vm 65,86,766.00 - 65,86,766.0011.02 Follow up meetings at CRC level(a) Class I & 11

2,38,400.00 14,63,200.00 17,01,600.00(1) Class HW to V 6,14,400.00 67,39,905.00 73,54,305.00(c) Class VI to VI11 1,98,250.00 2,17,600.00 4,15,850.0011.03 Induction Training for Newly Recruited Teachers -4,169.00 - -4,169.0011.04 Training of untrained Teachers(a) Trainng of untrained teachers to acquire professional qualifications

over a two year period (Year I)(b) Trating of untrained teachers to acquire professional qualifications

over a two year period (Year II)(B) Training of Resource PersonsTraining for Resource Persons & Master Trainers (this may include

11.05 BRCCs,BRPs, CRCCs, DIET faculties and any other persons designated -as Resource Persons)(a) Class I & II 3,03,750.00 -3,03,750.00\(b) Class III to V

-(c) Class VI to VIII 7,33,500.00 - 7,33,500.00(C) NUEPA School Leadership Programme -11.06 RPs Training 6,38,700.00 - 6,38,700.00 .111.07 Head Teacher Training



TOTAL


I SCERT 1,98,150.00 - I,98,150.00

Sub Total 2,25,63,912.00 84,0,705.00 3,09,84,617.0012.00 Academic Support through Block Resource Centrel URC - -12.01 Salary of Faculty and Staff(a) 6 RPs at BRC for subject specific training, in position 33,84,96,518.00 2,61,40,629.00 36,46,37,147.00(b) 2 RPs for CWSN in position 4,07,64,237k0 4,50,54,897.00 8,58,19,134.00(c) I MIS Coordinator in position 2,51,52,555.50 1,69,15,228.00 4,20,67,783.50(d) 1 Data Entry Operator in position 2,82,30,778.00 1,98,19,617.00 4,80,50,395.00(e) I Accountant-cum-support staff for every 50 schools in position 6,93,99,360.00 4,85,25,421.00 11,79,24,781.0012.02 Furniture Grant

12,03 Replacement of Funiture Grant (Once in 5 years)12.04 Contingency Grant-

36,18,035.00 36,18,035.0012,05 Meeting TA (@ Rs, 2500 P.M.)- 19,47,635,00 19,47,635.0012.06 TIM Grant---

12.07. Maintenace Grant---

Sub Total 50,20.43,4480 1620,21,462.00 66,40,64,910.5013.00 Academic Support through Cluster Resource Centres - -13.01 Salary of Cluster Coordinator, full time and in position 6,04,58,367.00 22,38,36,733.00 28,42,95,100.0013.02 Furniture Grant--13.03 Replacement of Funiture Grant (Once in 5 years)13.04 Contingency Grant

- 74,84,298.00 74,84,298.0013.05 Meeting TA (@ Rs. 1000 P.M.) - 84,03,748.00 84,03,748.0013.06 TLM Grant---

13.07 Maintenace Grant - -

Sub Total 6,04,58,367.00 23,97,24,779.00 30,01,83,146.0017.00 School Grant17.01 Primary

16,77,000.00 - 16,77,000.001 702 Upper Prim 76,82,000.00 - 76,82,000.00Sub Total 93,59,000.00 - 93,59,000.0018,00 Research, Evaluation, Monitoring & Supervision - -18.01 REMS activities

18.02 Monitoring & Supervision - - -

Sub Total --- '19.00 Maintenance Grant K-19.01 Maintenance Grant( PS & UPS)

- 1,91,14,000.00 1,91,14,000.00RSub Total - 1,91,14,000.00 1,91,14,000.00FV BRIDGING GENDER AND SOCIAL CATEGORY GAPS - - -



TOTAL


20.00 Interventions for CWSN20.01 Provision for Inclusive Education 2,55j10,112.50 3,03,96,928.00 5,59,07,040.50

Sub Total 2,55,10,112.50 3,03,96,928.00 5.59,07,040.5021.00 Innovation Head up to Rs. 50 lakh per district21.01 Girls Education 17,34,467.00 - 17,34,467.002102 Intervention for SC / ST children 17,34,467.00 - 17,34,467.0021.03 Intervention for Minority Community children 17,34,467.00 - 17,34,4670021.04 Intervention for Urban Deprived children 17,29,119.00 - 17,29,119.00

Sub Total 69,32,520.00 - 69,32,520.00VI PROJECT MANAGEMENT COST24.00 Management24.01 Management up to 3.5%

(a) Project Management and MIS 11,11,76,523.90 4,95,58,410.42 16,07,34,934.32(b) Training of Educational Administrators 16,502.00 16,502.00(c) School Mapping and Social Mapping 1,638.75 1,638.75Sub Total 11,11,94,664.65 4,95,58,410.42 16,07,53,075.07

24,02 Learning Enhancement Programme (LEP) only for Large ScaleIntegrated Programmes for Quality Improvement (up to 2%)(a) Class I & 11 18,40,860.00 - 18,40,860.00(b) Class Ill to V 4,01,730.00 - 4,01,730.00(c) Class VI to VIII 58,96,102.00 - 58,96,102.0024.03 Community Mobilization activities (up to 0.5%) 5,31,587.00 - 5,31,587.00Grant Disbursered to DEIT SCERT & IEDSS 6,14,412.10 - 6,14,412.10

10,000.00 - 10,000.00Sub Total 92,94,691.10 - 92 94,691.10

Total of SSA (District) 3,12,40,75,952.75 2,11,95,06,804.42 5,2435,82,757.1725.00 STATE COMPONENT25.01 Management & MIS25.02 REMS

Sub Total - -STATE SSA TOTAL 3,12,40,75,952.75 2,11,95,06,804.42 $,24,35,82,757.1726.12 Community Mobilisation & Management Cost (upto 6%)

EMD Returned (Net) - - -GRANTS RETURNED TO SPO 9,76,52,524.88 2,18,76,688.45 11,95,29,213.33GRANTS RETURNED TO SCERT 7,365.10 7,365.10INTEREST RETURNED TO SPO 14,44,942.84 1,27,509.15 15,72,451.99

SARVA SHIKSHA ABH1YAN AUTHORITY, PUNJAB


TOTAL


Advance return to SFO 7,63,318.00 - 7,63,318.00Interest return tospo 22,33,762.05 1,04,08270 23,37,844.75Payments on behalf of districts 4,44,27,829.18 2,72,29,959.82 7,16,57,789,00Fwids transfer to other Sources 5,34,206.00 4,92,478.00 10,26,684.00Unspent received backLoan & Advances (Net)ADJUSTMENT IN EXPENSES DUE TO BIFURCATION OF MAINKGBV BANK A/C INTO GENERAL & SCEPF Exp 2,660.00 - 2,660.00PAYMENTS AGAINST LIAB OF 2016-17 45,32,589.00 5,640.00 45,38,229.00Grants Transferred to other Districts -Others Grant Transfer to Blocks - - -

Total NPEGEL 15,15,99,197.05 5,13,03,148.12 20,29,02,345.17Total Payments 6,16,46,77,777.55 4,55,27,36,725.79 10,71,74,14,503.34

Closing Cash in Hand - -Closing Cash at Banks 16,96,86,536.47 14,43,83,457.04 3140,69 993.51

Total Closing Balances 16,96,86,536.471 14,43,83,457.04 31,40,69,993.51Total 6,33,43,64,314.02 4,69,71,20,182.83 11,03,14,84,496.85

(SANJEEV SHARMA) StateP GOYAL)Dy. STATE PROJECT IDIRECTOR IavahOR~f

Eknmfty State Project Director. £SarvaU REOTO VN DlfiATE

S ar vaSiks haAbiYint-A u th otIty, DWAUR REPORT OF EVEN DATEPuSta hAt FOK JAS MINDER SINGH & SOCIATES

CHARTERED A TAkST SF 16192 Yr, G

DATE : 19. 11.2018 R k2

PLACE LUDHIANACA J ER

PA O.

SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJABINCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED31ST MARCH 2018

TotalSr.no PARTICULARS General SC Amount

TRANTS UTILZED (Net) 2,07,25,93,414.33 2,07,57,08,810 60 4,14,83,02,22493GRANT RECEIVABLE

74,09,87,99110 78,85,82,245.46 1,52,95,70,236.56BANK INTERST 88,24,228.85 36,39,967.44 1,24,64,19629INTEREST FROM SMCs & BLOCKS 21,80,173.58 5,32,720.24 27,12,893.82INTEREST FROM SMCs 10,87,135.2I - 10,87,13521INTEREST FROM BLOCKS 8,26,932.43 3,85,30860 12,12,241.03INTEREST FROM DIET & GISTC

55,628m00 - 55,628.00INTEREST FROM DIET 1,74,902,65 - 1,74,902.65INTEREST FROM GISTC

2,602119 - 2,602.19INTEREST FROM RSTC - - -INTEREST FROM DEO (SE)

3,60,922.00 1,11,742,00 4,72,664.00INTEREST FROM IISERVICE CENTRE - - -BRC CONTINGENCY 2016-17 RECOVERED

8.00 - 843,00MISCELLANEOUS RECEIPT 4,69,561.24 -32,756,04 4,36,805.20TENDER FEES

74,747.20 45,812.80 1,20,560.00TREASURY AMOUNT OF EDUCATION PROVIDER SALARY 1,74,45,027.20 - 1,74,45,027.20RT FEES RECEIPT 9,964.64 6,107.36 16,072.00RECRUITMENT INCOME

- - -Total 2,84,5O4,078.62 2.86,869,79,958.46 5,71,40,74,037.08PARTICULARS

(B) 100 Children _ - -Non-recurring (one time grant)

- - -3.18 Furniture/ Equipment (including kitchen equipment) - - -3.19 TLM and equipment including library books (New) - -3.2 Bedding (New) . - -3.21 Replacement of bedding (once in 3 years

65,536.00 1,29,543.00 1,95,081.00Sub Total Non-recurring 65,536.00 1,29,545.00 1,95,081.00Recurring

- - -3.22 Maintenance per child per month @ Rs. 1500!- 20,10,617.50 31,04,572.00 51,15,189,503.23 Stipend per child per month @ Rs.100/- 1,10,870.00 1,89,910.00 3,00,780,00

3.24 Supplementary TLM, Stationery and othereducational material perchild @1000/- perannum 1,05,117,00 1,27,391,00 2.32,508.00Salaries

(a) I Warden @ Rs. 25,000/. per month 4,7,4.00 2,71,452.00 7,47,29600(b) 1 head teacher @ Rs, 25,0004 per month in case the enrollment exceeds 100

-(c) 4 - 5 Full time teachers as per RTE norms @ Rs. 20,000/- per month per teacher2 Urdu Teachers (only for blocks with muslim population above 20% and select urban(dareas), if required @ Rs. 12,000/- per month per teacher

- -(e 3 part time teachers @ Rs. 5,000/- per month per teacher 2,2314.00 3,83,540.00 6,07,334.00


TotalSr.ao PARTICULARS General SC Amount

(f) 1 Full time Accountant @ Rs. 10,000/- per month 2,27,63.00 1,500-00 2,99,130,003.52 Support Staff - (Accountant/ Assistant, Poon, Chowkidar) @Rs, 5,000/- per month perstaff

1,92,552-00 2,57,394.00 4,49,946.003.26 1 Head cook @ Rs, 6,000/- per month and upto 2 Asstt, Cooks @ Rs, 4,5001- per monthper cook

1,71,60000 4,61,481.00 6,33,081,003.27 Specific skill training per child @ Rs.1000/- per annum 24,463.00 11,262.00 35,725.003.28 Electricity I water charges per child @Rs.1000/- per annum 1,08,001.00 2,06,839 3,14,840.003 29 Medical care/contingencies @ Rs.12501- per child per annum 71,480.00 34,689.00 1,06,169003.3 Maintenance @ Rs.750/- per child per annum 44,671.00 1,06,142.00 1,50,813.003.31 Miscellaneous @ Rs.750/- per child per annum 49,309.00 81,598.00 1,30,907.003.32 Preparatory camps @ Rs.200/- per child per annum - * _3.33 P.T.A/ school functions @ Rs.200/- perchild per annum 20,473.00 16,445T00 36,918003.34 Provision of Rem @Rs. 6000/-per child per annum - - -3.35 Capacity Building @Rs.SD0/- per child per annum 38,194.00 14,176.00 52,370.003.36 Physical / Self Defence training @ Rs. 200/- per child per annum. - -Sub Total (Recurring) 38,74,635.50 53,38,91.00 92,13,026.50Total (Recurring + Non Recurring) 38,74,635.50 53,38,91.00 92,13,026.50

Total (A + B) 39,40,171.50 54,67,936.00 94,08,107.506 Special Training for mainstreaming of out of school child ren- -6.01 Residential (Fresh)

(a) 12 months 4,13,773,00 5,32,236.00 9A46,009-00(b) 9 months---

(c) 6 momths---

(4) 3 months---

Sub Total 4,13,773.00 5.32,236.00 9,46,009.006.02 Residential (Continuing from previous year) - - -(a) 12 months--*

(b) 9 months---

(c) 6 months --(d) 3 momths---

Sub Total -I6,03 Non-Residential (Fresh) * - *(a) 12 months

34,47,555.48 24,19,895,00 58,67,450,48(b) 9months--

(c) 6 monrbs---

.(d) 3 months

C--ISub Total 34,47,555.48 24,19,895.00 58,67,450.48Total 38A1,328.48 29A2,131.00 68,13,459.48 /II RETENTION

- - FR 192N7 Free Text Books

- - -7.01 Free Text Books (P) - - -



(a) Class I & 11 1,58,65,407.00 82,70,63400 2,41,36,04100(b) Braille Books Class I & IR

- - -(c) Large Print Books Class I & II - -(d) Class III to V

2,3-4,95,265.00 1,28,10,585.00 3,63,05,85000(e) Braille Books Class III to V - - *(0 Large Print Books Class III to V

7.02 Free Text Books(UP) 5,20,61,17686 2,62,95,958.59 7,83,57,135.457-03 Braille Books (UP)

- - -7.04 Large Print Books (UP) - - -

Sub Total 9,14,21,848.86 4,73,77,177.59 13,87,99,026.458 Provision of 2 sets of Uniform _ - -8.01 All Girls

18,39,46,119,00 - 18,39,46,119008,02 SC Boys 1,00,716,00 12,72,35,800.00 12,73,36,516-008.03 ST Boys

- -8.04 BPL Boys 2,87,58,800.00 - 2,87,58,800.00

Sub Total 21,28,05,635.00 12,725,800.00 34,00,41,435.009 Teaching Learning Equipment (TLE) - - -9.01 New Primary

20,000,00 20,000009.02 New Upper Prinary - 50,000.00 50,000,00

Sub Total - 70,000.00 70,000.00Teachers' Salary (Recurring-sanctioned earlier) in position -Primary Teachers

10.08 Primary Teachers- Existing, in position (Regular)10.09 Primary Teachers. Existing, in position (Contractual) 24,68,16,468-00 23,84,46,896,00 48,52,63,36400101 Head Teachers for Primary in position

Upper Primary Teachers10.11 Subject Specific Upper Primary Teachers- in position (Regular)

(a) Science and Maihematics(b) Social Studies

* * -(c) Languages -_-__10. 12 Subject Specific Upper Primary Teachers- in position (Contractual) * _ -(a) Science and Mathematics

35,40,35,53754 62,23,84,83290 9 , ,20..44(b) Social Studies 61,57,23,055.44 56o12,13,889.00 1,17,69,36,944,44(c) Languages 51,33,40,280.73 55,02,15,558.70 1,6,35,55,939-43

10,13 Head Teachers for Upper Primary in position (if the number of children exceeds 100 in aschool)

GF_ -_C_ _10 14 Pan Time Instructors in position

* -(a) Art Education

'Z _ -C)(b) Health and Physical Education * - .__g 9(c) Work Education

- - - shSub Total 1,72,99,15,341.71 1,97,22,61,176.60 3,70,21,76,518.31

Total 1,72,99,15,341.71 1,97,22,61,176.60 3,70,21I76,51831


TotalSr.no PARTICULARS General SC Amont

Total (New+Recurring) 1,72,99,15,341.71 1,97,22,61,176.60 3,70,21,76518.3111 Training - - -(A) Training ofTeachers - - -11-01 Refresher i-service Teachers Training at BRC level - - -(a) Class I & II

43,73,507,00 - 43,73,507.00(b) Class IH to V 75,69,844,36 - 73,69,844,36(c) Class VI to VIII 62,27,6302 9,849.98 62,37,4630011.02 Follow up meetings at CRC level

-(a) Class I & II 3,61,393.00 to38,308.00 13,99,701.00(b) Class III to V 6,92,586 $2 40,93,82548 47,86,412.00(c) Class VI to VIII 6,89,7084 2,60,1134 9,49m943011.03 Induction Training for Newly Recruited Teachers 4jW69 00 - -4,169.0011.04 Training of untrained Teachers

* - -(a) Trainng of untrained teachers to acquire professional qualifications over a two yearperiod (Year I) - -(b) Trainng of untrained teachers to acquire professional qualifications over a two yearperiod (Year If) - - -(B) Training of Resource Persons - - -

110 Training for Resource Persons & Master Trainers (this may include BRCCs,BRPs,CRCCs, DIET faculties and any other persons designated as Resource Persons)(a) Class I & II

- --(b) Class m to V - - -(c) Class VI to VIll 7=82,7700 . 7,82,777.W(C) NUEPA School Leadership Programme - - -11.06 RPs Training

6,38,700700 - 6A38,700,0011,07 Head Teacher Training -1,035.00 - -1,035,00

Sub Total 2,1141,087.74 54,02,096.92 2,65,33,184.6612 Academic Support through Block Resource Centre/ URC - - -12-01 Salay ofFaculty and Staff * - -(a) 6 RPs at BRC for subject specific training, in position 28,12,17,443.00 4,69,78,17.00 32,81,95,560.0U(b) 2 RPs for CWSN in position 4,95,81,907.80 5,69,I8,285.90 10,65,00,193.70(c) 1 MIS Coordinator in position 2,19,56,882.66 2,43,67,567,84 4,63,24,450,50(d) l Data Entry Operator in position 2,84,67,159.66 2,5124,334 W,35,91,698.00(e) I Accountant-cum-support staff for every 50 schools in position 6,69,60,586.70 6,34,63,759,30 13,04,24,346.0012.02 Furniture Grant - - *12.03 Replacement of Funiture Grant (Once in 5 years) - * - c"12-04 Contingency Grant 2,87,79807 34,11,76610 36,99,5641-112.05 Meeting TA (@ Rs. 2500 P.M.) 42,736.00 1482,419.25 1325,17572512,06 TLM Grant

10,000.00 - 10,000.00 RN -2N12.07 Maintenace Grant -

Sub Total 440,8 4,533-S9 22,17,46,453.73 67,02,70,987.62



13 Academic Support through Cluster Resource Centres - -13.01 Salary of Cluster Coordinator, full time and in position 8,61,48,273.52 31,64,05,241.48 40,25,53,515003.02 Furniture Grant - - -13.03 Replacement of FiLture Grant (Once in 5 years)

13.04 Contingency Grant 1,58,071.00 71,35,761.50 72,93,832.5013.05 Meeting TA (@ Rs. 1000 P.M.) 1,79,313.77 76,45,244.50 78,24,558.2713 06 TLM Grant

- - *13.07 Maintenace Grant -= -

Sub Total 8,64,85,658.29 33,11,86,247.48 41,76,71,905.77IV ANNUAL GRANTS - -16 Teachers' Grant - - -16.01 Primary - * -(a)ClassI &II

1,000,00 - 1,000(b) ClassDB to V- V16.02 Uper Primary: Class VI to ViIl

I10.00 110 00Sub Total 1,110.00 - I,110.0017 School Grant

--17.01 Primary 18,25,466,59 18,25,466.5917.02 Upp Primary 31,96,078,66 - 81,96,07366

Sub Total 1,00,21,545.25 I 1,00^21,S45.2518 Research, Evaluation, Monitoring & Supervision18.01 REMS activities

26,14,084-16 16,01,953.84 42,16,038.0018.02 Monitoring& Supervision - - *

Sub Total 26,14,084.16 16,01,953.84 42,16,038.0019 Mattenance Grant -19.01 Maintenance Grant (PS & UPS) 13,82,642.89 1,69,38,422.46 1,83,21,065.35

Sub Total 13,82,642.89 1,69,38,422.46 1,83,21,065.35V BRIDGING GENDER AND SOCIAL CATEGORY GAPS - - *20 Interventions for CWSN - - -20.01 Provision for Inclusive Education

3,85,12,958.20 4,46,42,254.26 8V1,55,212.46Sub Total 3,8K,12,95820 4,4642,254.26 8,31,55,212.4621 Innovation Head up to Rs. 50 lakh per district

21.01 Girls Education 27,17,09656 5,93,085,20 33,10,181,7621.02 Intervention for SC / ST children 27,13,934,17 5,93,083,03 33,07,017-2021.03 Intervention for Minority Community children 27,34,96006 5,93,079,23 33,28,039.2921-04 Intervention for Urban Deprived children 25,88,515,97 5,93,08403 31,81,600-0021 OS ECCE--

Sub Total 1,07,54,50676 23,72,33149 1,31,26,838 2522 SMCIPRI Training - - - FR22.01 Residential (3 days) - - -_22.02 Non-residential (3 days)

48,825.56 - 48,825.561Sub Total 48,825.56 1 48,825.56


TotalSr.na PARTICULARS General SC Amount

V SCHOOL INFRASTRUCTURE23 Civil Works Construction

- - -23.01 BRC (Rural) - -23.02 New Primary School (Rural)

23.03 New Primary School (Urban) 6,91,488,00 - 6,91,4880023.04 New Upper Primary (Rural)

- -23.05 New Upper Primary (Urban) - - -23,06 ACR in lieu of upgraded Upper Primary School - -23.07 Additional Class Room (Rural)

94,93,491,00 94,93,491 0023.08 Additional Class Room (Urban) 58,04,972,09 - 58,04,972,0923.09 Additional Class Room (Hill Area)

- - -23.09 Additional Class Room (Plain Area)23.1 Boys Toilet

2,22,934.001- 2,22,9340023.11 Separate Girls Toilet 2,71,008,00 - 2,71,008,0023.12 CWSN Friendly Toilets

- - *23.13 Drinking Water Facility - - -23.14 Boundary Wall

97,717-00 - 97,717,0023.15 Electrification _ - -23.16 Olice-cum-siore-cum-Head Teaches room (Primary)

23.17 Office-cum-store-cum-Head Teachers room (Upper Primary) - - -23.18 Augumentation of training faciliky in BRC (one time) - -23.19 Ramps with Handrails

300-00 -300 0232 Handrails in existing ramps -23.21 Furniture for Govt. UPS (per child)

_ - *23.22 Major Repairs for Primary School 1,66,92,995_00 1,66,92,995,0023.23 Major Repairs for Upper Primary School SZ4,2,=2 00 - 84_82472 OU23.24 Residential Schools/hostels for specific category of children - * -(a) Construction of Building including boundary wall, Water and sanitation facilities,electric installation

- -(b) Construction of residential hostel - -(c) Refurbishing unused old buildings

(d) Construction of Hostel in existing Govt UPS23.25 Others (Difference of Civil Works sanctioned in previous year, SIEMAT, spillover etc.)

Sub Total 4,17,57,277.09 . 4,17,S7,277.09VI PROJECT MANAGEMENT COST -24 Management

- - _324.01 Management up to 3.5%(a) Project Management and MIS

12,23,49,53683 8,37,66,923,70 20,61,16,460-53 * FRN- 192N ;(b) Training of Educational Administrators - - -(c) School Mapping and Social Mapping -_ - -, c_


Total


24,02 Leaming Enhancement Programme (LEP) only for Large Scale Integrated Programmes forQuality Improvement (up to 2%) * - -(a) Class I & II 76,62,099.24 2958,61936 1,06,20,71 8.60(b) Class Ill to V 171]6,444.28 5,36,629,72 22,53,074,00(c) Class VI to VII1 88,86,009,89 9,97,01431 98,93,024.20

24.03 Community Mobilization activities (up to 0,5%) 4,4,337.00 - 4,4,33700Grant expenditure at Block for IEDSS 10,000.00 - 10,00000Grant Expenditure at DIET FOR SCERT 80,478.00 - 80,478.00

Sub Total 1,88,09,36841 44,92,263.39 2,33,01,631.80Total of SSA (District) 2,84,43,37,460.62 2,86,75,13,168.46 5,71,18,50,629.08

25 STATE COMPONENT -25.01 Management& MIS 7,56,618,00 - 7,56,618.0025,02 REMS - - -

Sub Total 7,56,618.00 - 7,56,618.00Adjustmentin Expenses due to Bifurcation ofMain KGBV Bank A/c into General & SC - 14,66,79000 14,66,790.00

STATE SSA TOTAL 2,84,50,94,078.62 2,86,89,79,95846 5,71,40,74,037.08Total 2,8450.94,078.62 2,86,89,79,958.46 5,71,40,74,037.08

I I I

Dy. STATE PROJECT DIRECTOR State WA"" YAL)Dc,aUty State Project Director, Sarva AS3-a Siksha Abiliyan Auttioity oPulnjab, A%OPUR REPORT O VEN DATE

FOR JAS MINDER SINGH & OCIATESCHARTERED ACCO

FRN: 1DATE: 19-11.2018PLACE: LUDHIANA

-

CA. JASP

SARVA SHIKSHA ABHIYAN AUTHORITY, PUNJAB31ST MARCH 2018

Schedule.I

Sr. No. Particulars # General SC AmountI SPO 'Audit Fees Payable 447709,00 4,47,709.00CTE Exam A/c 4988.00 4,988.00EMD 1326599 00 13,26,599,00

.EMD (Balaji Trading Co.) 9000,00 9,000.00EMD (CMRSDP) 1000,00 1,00000EMD (Copier Plus) 12000,00 12,000.00EMD(Luxmi Enterprises) 6000 00 6,000,00EMD (Parkash Solution) ]000.00 1,000,00EMD (Pawan Baj Service Provider) 535000,00 5,35,000.00EMD (Umang Printers) 156000.00 1,56,00000EMD(Universal Books) 9000W00 90000!Girls Education Payable 825509.54 505957.46 13,31,467.00Intervention for Minority Community Children Payble 825494.66 505948.34 13,31,443.00Intervention for SC/ST Children Payable 825508.30 505956.70 13,31,465.00Intervention for Urban Deprived Children Payble 825508.92 505957.08 13,31,466.00Loan From PEDB 11581679,70 1,15,81,679.70Performance Security 15050,00 15,050.00Performance Security (Balaji Trading & Co.) 24000,00 24,000.00Performance Security (Jai Offiet Printer) 18032100 18,032,00Performance Security (Jasminder Singh & Associates) 38430.00 38,430.00Research and Evaluation Payable 2049826,02 1256344.98 3306 171.00Salary ofTeachers (10.09 Pry Teacher-Contractual) 1147407216.00 703249584.00 1,85,06,56,800.00Sanitary Security 253800.00 2,53,800.00Text Book Payable 114587398.08 70230985.92 18,48,18,384.00

Total 1281785749.22 776760734.48 2,05,85,46,483.702 Districts

Amritsar 42903181.00 53004694.00 9,59,07,875.00Barnala 14807875.00 17658105.00 3,24,65,980.00Bathinda 36045361.00 42888685.00 7,89,34,046.00Faridkot 14548202.00 15944022.00 3,04,92,224.00Fatehgath Sahib 24692550.00 31523208,00 5,62,15,758.00Fazilka 34567190.00 43719090.00 7,82,86,280.00Ferozepur 43253177.04 15540088.96 5,87,93,266.00Gurdaspur 6,6138,099.00 5,78,87,579.00 12,40,25,678.00Hoshiarpur 58807197.00 73289603.00 13,20,96,8W00Jalandhar 38497422.54 23595194.46 6,20,92,617.00Kapurthala 14967742.00 18746452.00 3,37,14,194.00Ludhiana 61604695.00 71829354,00 13,34,34,04900Mansa 22754990.00 26317997.00 4,90,72,987.00Moga 24267254.00 27355867.00 5,16,23,121.00Mohali 29331974.00 40431879.00 6,97,63,853.00Muktsar 43509072 20474858 6,39,83,930,00SBS Nagar 12936954.00 20955030.00 3,3,91,984 00Pathankot 27160849.00 24450152.00 5,16,11,00 I00Patiala 41174193.00 55012791.56 9,61,86,984.56Ropar 25985578.00 32357071.00 5,83,42,649.00Sangrur 47661208.00 51634614.00 9,92,95,82200Tarn Taran 17900586.00 24281511.00 4,21,82,097,00

Total 2025301098.80 1565658580.46 3,59,09,59,679.26

(SANJEEV SHARMOJECT DT REC 1OR

Sarva Sih N;WT Aan A AATES b FOR JAS MINDERPunjab, CHART

DATE: 19.112018 CPLACE: LUDHIANA R

SARVA SHIKSHA ABHI1YAN AUTHORITY, PUNJAB

FIXED ASSETS AS ON 31ST MARCH 2018

OFFICE EQUIPMENTS FURNITURE & FIXTURESPARTICULARSOPENING BALANCE ADDITIONS CLOSING BALANCE OPENING BALANCE ADDITIONS CLOSING BALANCE

SPO 79,39,957-69 - 79,39,957.69 62,65,859.00 1,920,00 62,67,779.00Amritsar 57,17,896.00 57,17,996,00 1,78,008.00 1,78,008.00Barnala 5,13,736.00 1,334.00 5,15,070.00 1,87,662.00 19,384.00 2,07,046.00Bathinda 5,64,868.50 - 5,64,868.50 2,65,854.00 4,700,00 2,70,554.00Faridkot 7,21288.00 7,21,288.00 2,74,904.00 2,74,904.00Fatehgarh Sahib 6,98,240.00 6,98240,00 2,87,820.00 2,87,820,00Fazilka 8,371.00 500.00 8,871.00 2,81,434.00 2,81,434.00Ferozepur 14,96,086.00 2,350,00 14,98,436.00 3,75,154.40 1,29,000,00 5,04,154.40Gurdaspur 16,92,309.00 16,92,309.00 3,07,386.00 31,35000 3,38,736.00Hoshiarpur 14,24,098.00 14,24,098.00 2,30,024.00 20,000.00 2,50,024.00Jalandhar 16,98,254.00 16,98,254.00 1,95,273.00 1,95,273.00Kapufthala 7,95,891.50 7,95,891.50 3,95,615.00 3,95,615.00Ludhiana 19,51,810.00 6,93,761.00 72,802,00 7,66,563.00Mansa 8,98,293.00 8,98,293.00 4,56,382.00 7,450,00 4,63,832.00Moa 7,64,073.00 7,64,073.00 2,25,569.00 2,25,569.00Mohali 6,02,102.00 6,02,102.00 6,06,508.00 6,06,508.00Muktsar 23,97,552.00 9,500.00 24,07,052.00 1,99,624.00 1,99,624.00Pathankot 8,371.00 98,970,00 1,07,341,00 3,00,876.00 59,065.00 3,59,941.00Patiala 5,09,305.20 5,09,305.20 14,75,974.00 14,75,974.00Ropar 9,58,047.60 - 9,58,047.60 4,94,054.00 49,988.00 5,44,042.00Sangrur 10,46,345.00 - 10,46,345,00 2,17,076.00 2,17,076.00SBS Nagar 12,56,457,00 12,56,457.00 2,21,323.00 2,21,323.00Tam Tarn 7,21,079.00 7,21,079.00 2,62,429.00 8,500.00 2,70,929.00

TOTAL 3,43,84,430.49 1,12,654.00 3,44,97,084.49 1,43,98,569.40 4,04,159.00 1,48,02,728.40

SF 16192N1,

COMPUTERS & ACCESSORIES TOTALPARTICULARS

OPENING BALANCE ADDITIONS CLOSING BALANCE OPENING BALANCE ADDITIONS CLOSING BALANCESPO 2,01,59,340.56 17,42,482,16 2,19,01,822,72 3,43,65,157.25 17,44,402.16 3,61,09,559,41Amritsar 17,06,645.00 17,06,645-00 76,02,549.00 - 76,02,549.00Barnala 15,80,101.00 8,40000 15,88,501.00 22,81,499.00 29,118.00 23,10,617.00Bathinda 29,14,64600 - 29,14,64600 37,45,368.50 4,700,00 37,50,068.50Faridkot 19,93,139.00 19,93,139.00 29,89,331.00 29,89,331.00Fatehgafi Sahib 30,98,787.00 30,98,787.00 40,84,847.00 - 40,84,847.00Fazilka 4,30,070.00 4,30,070.00 7,19,875,00 500,00 7,20,375.00Ferozepur 70,62,279.00 3,300.00 70,65,579.00 89,33,519.40 1,34,650.00 90,68,169.40Gurdamr 92,78,462.00 5,610.00 92,84,072.00 1,12,78,157.00 36,96000 1,13,15,117.00loshiarpur 79,67,835.00 79,67,835,00 96,21,957.00 20,000.00 96,41,957.00Jafandhar 62,98,675.00 62,98,675.00 31,9_2,20200 - 31,92,202-00Kapurhala 38,34,778.00 38,3-4,778,00 50,26,28450 -50,26,284,50Ludhiana 64,38,099.00 64,38,099.00 90,83,670.00 72,802.00 91,56,472.00Mansa 24,63,829.00 2,290.00 24,66,119.00 38,18,504.00 9,740.00 38,28,244.00Moga 25,93,222,00 25,93,222.00 35,82,864.00 - 35,82,864.00Mohali 34,04,455.00 34,04,455.00 46,13,065.00 46,13,0650Muktsar 7,42,538.00 7,42,538.00 33,39,714.00 9,500.00 33,49,214.00

Pathankot 4,22,420,00 1,32,400.00 5,54,820.00 7,31,667.00 2,90,435.00 10,22,102.00Patiala 63,37,207.00 63,37,207.00 83,22,486.20 - 83,22,486.20Ropar 40,21,898.00 - 40,21,898.00 54,73,999.60 49,988.00 55,23,987.60Sangrur 44,17,634.00

44,17,634.00 56,81,055.00 - 56,81,055.00SBS Nagar 36,12,026.00 36,12,026.00 50,89,806.00 - 50,89,806.00Tarn Taran 32,81,043.00 32,81,043.00 42,64,551.00 8,500.00 42,73,051.00

TOTAL 10,40,59,128.56 18,94,482.16 10,59,53,610.72 15,28,42,128.45 24,11,295.16 15,52,3,423.61

(SANJEEV k R ) P MAR GOYAL)Dy STATE PROJECT DIRECTOR

SR 0~~hiM$5..A :P,EuhyRO, R PORTOF EVENDATE

FOR JASMN R S GII & ASSOCIATESCHAR

DATE: 19.112018 C HPLACE .LUDIlANA

ER


GRANT RECEIVABLES AS ON 31ST MARCH 2018

Schedule-III

Sr. No. Particulars General SC Amount1 SPO 1,22,39,25,610.00 703249584 1,92,71,75,194.002 Districts

Amritsar 4,29,03,181.00 5,30,04,694.00 9,59,07,875.00Barnala 1,48,07,875.00 1,76,58,105.00 3,24,65,980.00Bathinda 3,60,45,361.00 4,28,88,685.00 7,89,34,046.00Faridkot 1,45,37,037.00 1,59,33,982.00 3,04,71,019.00Fatehgarh Sahib 2,46,92,550.00 3,15,23,208.00 5,62,15,758.00Fazilka 3,61,36,255.00 4,35,06,413.00 7,96,42,668.00Ferozepur 4,31,62,049.56 1,54,97,205.44 5,86,59,255.00Gurdaspur 6,61,38,099.00 5,78,87,579.00 12,40,25,678.00Hoshiarpur 5,88,07,197.00 7,32,89,603.00 13,20,96,800.00Jalandhar 3,84,97,422.54 2,35,95,194.46 6,20,92,617.00Kapurthala 1,49,67,742.00 1,87,46,452.00 3,37,14,194.00Ludhiana 6,15,91,800.00 7,18,29,354.00 13,34,21,154.00Mansa 2,27,54,990.00 2,63,17,997.00 4,90,72,987.00Moga 2,42,67,254.00 2,73,55,867.00 5,16,23,121.00Mohali 2,93,31,974.00 4,04,31,879.00 6,97,63,853.00Muktsar 4,35,09,072.00 2,04,74,858.00 6,39,83,930.00Pathankot 2,71,60,849.00 2,44,50,152.00 5,16,11,001.00Patiala 4,11,74,193.00 5,50,12,791.56 9,61,86,984.56Ropar 2,59,85,578.00 3,23,57,071.00 5,83,42,649.00Sangrur 4,75,61,208.00 5,15,84,614.00 9,91,45,822.00SBS Nagar 1,29,36,954.00 2,09,55,030.00 3,38,91,984.00Tam Taran 1,79,00,586.00 2,42,81,511.00 4,21,82,097.00

Total 1,96,87,94,837.10 1,49,18,31,829.46 3,46,06,26,666.56

(SANJEEV SHARMA)' I 4)Dy. STATE PROJECT DIRECTOR A JE T DIRECTOR

eputy State Project Oirecor, PoauSarva Siksha Abhwan AutiwitY AS PER OUR RE RT OF EV ATE

FOR JAS MINDER SCHARTEREO

DATE: 19.11.2013 CA. JA DR SINGHPLACE: LUDHIANA PARTNER

SAIRVA SHIKSHA ABElYAN AUTHORITY, PUNJAB

ADVANCES UNUTILZED AT THE END OF THE FINANCIALYEAR 2017-18-

________________________________Total

Sr.mo PARTICULARS C«eral SC Amount

3 20 B~da (Now) .

3 21 Wepc04~e __of be~ding(~n3 7,304.00 6,15.00 13,41900Sub Total Non-recurring 7,304.00 6,215.00 13,419.00Recurring

3.22 Maie aepercIp«ernt @ JRW.004 6,56,794.00 5,64,071,00 12,20,865.003.23 stipodpercliiid per~i @ R.1001- 28004.00 5,500.00 34,404-003.24 Supphmeaiy TLM Sm~ and ~ ~a a pe dld

i1000.er nan 27.151.00 41,231.00 68,38200Salarie-( I> 1 Wrden@ Rb 25,000/- peran~h 1,273.00 548.00 1,821.00

(b 1 head tear@ RS. 25,0w/- per mib min cae hedimoe t = xceeds 100

4 - S Fulime Lahr s per RTE norm @ Rs. 20,000/- per monih per

2 Uru Tacer (ony for blcks wiI mhsin pupulaie= above 20% and«b3 set uban akas), if requed @ s. 12,000/- per en h per Seacher

( 3

par tie b eadher~ @ .3,00w0flfe onth per teacher 54,505.00 34,000.00 88.505.00( I) [email protected],0001-permoi 39,210.00 9,500.00 48,710.00325 2 SYpp- Sa« - (Acconmant/Assistan, A ~ on, Chowkidar) @ Rs. 5,000/-

1 ~M.3ff 6,78100 322.00 7,103.003.26 Head ~ook @ Rs. 6,00- per mnit and upto AsatL Coo @ RS. 4,5006anmh pero 690000 - 6,900.003.27 Spefleifll trani%p«cild@ R. 1000. peranm 16,537.00 1,67,738.00 1,84,275.003.28 Elecly/water E~ ha& pr dukl @Rs. 1000- per anma 17,499.00 12,161.00 29,660.00

3.29 Medical camcertingf ies @ Is. 1250/- per child per am~ 47,714.00 1,40,776.00 1,88,490.00330 MWiaenanc @ R750-pr chld per ws 22,302.00 24,233.00 46,585.003.31 Micellaneem [email protected]/- pme per a ~wn 26,356.00 48,554.00 74,910.003.32 hT~y eap@ Rå /- per. cid perm 11,554.00 27,730.00 39,284.00333 P.TAschoo AAefion @RW.20/- perild per anman 5,981.00 17,385.00 23.366.003.34 Pboision ofRcet @ ks. 6000/- per hild per m~ae - -3.35 Capaeiy Buaidig R.50/- per child per m.m 13.134.00 59,570.00 72.704.003.36 Physica1/ SelfDefeoainn @ Ra. 200/- per child per annam. 13.440.00 30,56000 44,000.00Sub Total (Recurringl 9,96,035,00 11,83,929.00 21,79,964.00

Total (Recurring + Non Recurr~ng) 10,03,339A00 11,90,044.00 21,93,383.00Totäl (A+g---

6 $pialTrinringfor fiem fogscM ldren-6.01 Residaianl<Fresh)

(a) 12 mnthn -500.00 -500.00@b)9mos-(e)6 moatha

.(0 ~ nths - --

Sub Total -500.00 -500.00602 Rsdntial (Contaming fram prei~s year) • - r-(a) 12aeoahs

- -I-(b) 9 rnRd2

(c)6~momhs(d) 3 nr~h

-5Sub Total] -*

SARVA SHIKSHA ABRIEVAN AUTHORITY, PUNJAIW

ADVANCES UNUM1LM2ED AT THE END OF THE FINANCIALYEAR 20[7-18

Srino PARTICULAS Gener sc6.03 No~-ResidiaI(Fre -

(a) 12 menta -33,1.0 7750 2,46,857.00(b)9months-

c6 monts-

(d03 mnonths aSub Total 4,34,612.00_______ 87,755.00________ -2,46,857.00

____Total_,3,35,___2.00_37,755,_0 -2.47,3570II REETENTION-

7 reeTextEok ..

d-7 01 Free Tori Books (P) .

(a>Classl&11 42,860.00 42,860.00(b)i Buaille Books Gass 1 & II(c)Lag PiimBokssasL& ]I

le) Bale Books Class lIl wV(OLare PrelBooks Classll ]K1oV

7.02 Free Text Book. (UP) 79,228.00 -79,228.007.03 EkailI Books (UP) .7.04 Large Purint Books (UP) - - -___ __

Smb Tothl 1,22,688.00 - I22,088.00O Proalaige af12 sets ofT Uniform8.01 All Irla 98,681.00 3,200.00 1,01,881.008.02 SCaBoyo

22.400.00 61.000 00 83,400.001.07 ST Boys 800.00 -800.0084 BPL Boys 34,000.00 -34,000 00

Suib Total 1,55,881.00 64,20.00 2,20,081.00Teahers' Sahry (Rwreag.,aartlonedtarler) Isposian-Primary Teachers

10.0 PrimaryTeachers- Eristing,npositioan(Regular)10.09 Ptrmaay Tace-xslin,¯poslinCo.ntrctl) 1,90,385.00 2,01,456.00 3,91,841.0010.10 lled Tachrs for Pray ipsiian

Upper Yrimary Teachera.n11 Subject Specific Upp«r Priary Tachers- in posiio (Regular)---

(e Scence and Ma*heat*ies 50,000.00 -50,000.00(b) Social Studies-(0) Languages 309.00 14,884.00 15,193.0010.1£2 SÉ*ect Specii Upper Primay Teachers. in posifion (Contractual)<a) Science and Mulhieatics -7.57,914.00 2.74,520.00 .4,83,394.00(b) SocStuiesO 20,12,696.00 1,04,464.00 21,17.160.00Co> L.anguages -2,59.910.00 5,95,941.00 3,36,031.00He1ad Teachers o per Prmnryuaposion (if the numbor of cikkenexeecds 100 ins a dhool)

10.14 Part Time fastructorslinpoiion(a)>At Eduatoion

(b)1Healh adPhysicdEdmaoon

Co>Wok jiisSubi a Tota' 12,35,566.00 11,91,265.00 24,26,831.00

Te4 3 8a 2,35,566.00 11,91,265.00 24.26,831.001 ;. ;Total (New+Rcuring 1.2,35,566,00 11.91,265.00 24,26,8310

WUD~

5ARVA $ Н [IiSHA ABHIYAN AUTHURfГY. Рц Н.1 А8

AAVANC� S UNцT'[L1ZED АТ Т Н Е END OF Т НЕ F[NANCIALYEAR 20I7-I8

ТоиМ5r,nv PART[CULARS С епеr дl $С А т оип[

гI гainir ц - ` -AjTninio � aFTwchers - - -11.O1 R4&аяЬвгIn � enicc Ги�rЬега' Tго ini,y а[ BRC 1еце1 -6,51,082.00 - -6.51,082 00[д1 С1аsв1 ¢ П 1,87,Ы 8. С10 - 1,87,Б18.D0(Ы СТагв11[ щ V 7,50,457.64 � 7,50,457 64[W С 1ваs Vf w VЛ 1 11,92,149.10 � 1 б,040.ОD 13,82,109.1011.ir2 Fи7Еои�ир nкаi одвы ptC k к ! 7,28,974.00 - 7.28,974.00а}С 1 дsч1& ц &l4,0(10.00 2.78,296.00 10.92,290.fЮ

Ф 1 С7еювВ! [ оV - 12.75,284.00 12,75д84.00(с1 СfдввV[ ro Vm 2,749.06 7,58,г96.00 7,60,945.0011. р3 Ь�дигдд пT го ining fогКеиу Rх пн[ едТр дкrв -1 Б ,847.D0 - .1 б,847.0611.{ Чf nina п pf untrai вedTe дchers -7,315.00 - -7,315-00а1 Тм i м Уof uotr+incd fci г6e гamвcqtircproft яsкnal quali& саli аыwпlwоп и дегюд( Удпf1 - - -] Тr дМиуоГи [гаiпедКдсhа s т асqийеprckю iw иi qua бiTмд lioas wп

амиrcm ос м дГУи+гR1 - � -[B) Tr вi вirt of Rл оигсеPerpwr - - -Tiaп i � fpr дcswuce Риааи й iй esur Тгеiвегд (dii втвуЬд иде11. П5 BRCCa.HRPs, С RССд D1ET faaJt кa вп 1 дггу дЬп регатж dpiyrwlad ав

k4юапогРивовкl �ЬЬ.354.1Ю � -Бб,354.00� ) С1дтs 1 R В 57.118.00 - 57,118.00) C1ass Ш [ лV - - -[с] С 1аваЙ to У 1П 2,54,473.� 0 - 2,54,473 00IC1 г'1l1 ЕРА S сЬовll. гадд� l нр Ггв8гаrrв - ' '11.D6 RPs Tr� imnY - - �

1 [.07 НсадГеыЬv Т-

5и6 Tota! 34,45,940.7; 23,01,73 ПЬ00 57,47,67р,74i2 АСддепыс 5uppari Нпw� 6ipck RевоигоеGи ггд i1RC - - -12 9l Sa Ьry of РдсвМ� авд 5t вff - � -

[а} ЬRps а[ BRC fer вubjectspeci0e пш iinj, п poaition 3.37,740.D0 1,97,358.00 4,45,148.00lЫ 2 RPs йиCWSN in ровпюп 1,25,?15.00 15,D41.00 1,40,256.00[с7 1 ЛU5 Соогдвюоi.н io posilion 900.00 1,800.00 2,7д0.06[д] l Uив Eotry Ори ++1р ' ia Paait ю n 2,060.U0 4,091.00 5,101.00[с) l Aaowm4arm-wppar ai лff &xevory i0 ксЬаоц in paяinon 7,89 Б.00 � 1,89G.0012.Dt FитйпеG ам _ . _

i2 П3 Rср lАптт [ oPFlminrc Gr+v[ ( ОдсС i П5 yrua] . - .12.00. f пnrirydiwyCnnt -29,09425 2,18,345.75 1.89,246.5012. п3 Mectпg ТА ({i � 1iв. 2500 РМ ] 95,825.OCI 3.86,79025 4,82,6l5.2512. Об TLAS Cnn[ . _ _12.07 М ап[еи�сt Огвпt

5и 6 Т М а1 3,40 6.75 7,3S,37 б.00 12,73,962,7513 Aesdemic Sиррвм lьго иgМСгиг[егRепо9r а Liвгпа . _ _1301 SаlаryоТС lицы Соогдin а[п . Гиlll ипвапдй роsl роп 99,2 Б9.00 1д 7,348.00 2,26.б17.0013 02 Furailure CAant _ _ _

13.03 Replecpnan of Furudue Gгм [ [О гмаЬг5 yrars) ' - - е �

i3,04 Саn гш� уГпи [ 1,15}95 70 2,5l,947.80 3,67,;43 50 f � � :13.05 Meewg� ТА ( � Az 1 ПW Р.Л1.] З. д1.714.23 4,85.4Б0.55 7.87,174.78 � � . г' i � . -. , ��г3. п6 Ti.M Gгт г. . - � - г � r.� _� � �.13.D7 Л1вй 0епасеGмпt � ' '

� - � r 1 i1ii3'?� ` � � � . гS в6 Tots1 16,37&ЧЗ ,736.35 13,81,135.28 4- '14 [yrpвhr Аi дгендиwi оп iв i7P3 rrder гмми еiоп - - _ `' , f, �

CлmpuiwAided Ед irлгюп in [l ррп Priawy 8chools [ Рhуыц ll иуа `No. �14. п 1 Ц вдюоlкРа дiS Чi сд - �

. � � � _ � .(а] Numberofdistri м s - - � � �� , �[ Ь! Numbp�of яchools

Sub 7о[в1

SARVA SHIKSIIA ABHI VAN AUTRORITY, PUNJAB

ADVANCES UNUTILIMII, AT TRE END OF TIK FINANCIALMR 2017-18

TotmPARTICULARS Geftral se Amont

15.02 t~ p~ 3,000,00 3,00000,%b Total 3^ 00 3.000.00IV AMAL GR~

-16 reselffiffi, Grsnt16.01 r~

(1) cum 1& 11 -5,500000) cim In lo V

-16,92 Upper P~ : Cless VE to Våt 2,OD8-00 2,008.00Seb Tota] -3,49100 -3,492ffi17 schock G~

lir-ol h~ 99,76418 99,7641917-44n Upper 2,16.0655S 2,16,065.5sSch Total 3,1sn9.76

1&01 RF1VIS ~ 5 9,162-00 9,162-00

Sub Total 9,162.00 9,162.0019 Mairacunftcnnt -19.01 UPS) L76.671-00 11,03,955-81

Sub TO l 1,76,67[.00 17m3,95"1 18^626.81v M1~ ~ER ~ MCIAL CATEGORY GAPS -20 Intawiiiiim for MSN -20.01 -PW~ fm ~ Efk~ ft 6,38,030.60 2, 10~20 9,49,931.30Sub Total 6,38~ .68 2.10,8m70 018X11-3021 l~ aficin Head up to PL % tiålli per dimM

21.01 Wls Fil w~ lý50.210.25 L,50,210-252[.02 hu~ rew SC I ST d~ 1.79,005,25 1,79,005,2521.03 biter~ Ibr Måmority 00~ cWd= 1,59,297.59 1,59.297.5921-104 bm~ for Mm D~ 2j4,477.45 2,[4,47'7-4521,05 ECCE -30,161-00 -30,161-00Sub Total (472,829.53 6,n829.5322 SMCM Tnilintrig

22-01 Rm~ (3 då») -2,837.00 -2j37,0022-02 14~ dmdal 30,087,07 30.087,07Sub Total 27,25&97 27.25&07v $~ 1.INFRASTRUCTM

-23 c" ~ c~On23,01 BK (P~23.02 New Pr~ ~ -3,377.00 -3,2770023-03 Now Pvärmiry ~ <Urkin)23-04 New Upper Pr~ (Rurid)23.05 bcwUpp«~ ~)23.06 ACR in hm etup~ Upper P~ S~ -924.00 -924002307 Amt~ dwi k~ (Ruld) 2,43>IW.SO 2.45,7035023-08 AMUCMICIýR~ (~ )2309 ~ W ciffis Rom (MIE AM>23 09 A~21 ~ R~ 91= Am)

Toikt23.11 S~ GifisToilet2312 CWSN Fn«Wly To~ 7,12,241.00 2.[2,2410023-13 Dru"g Wmer Famhty

-23.14 B~ Wall 19,339-75 19.33975

SARVA SHIKSDA ABHIYAN AUTHORITY, PUNJAB

ADVANCES UNUTIZED AT THE END OF THE FINANCIALYEAR 2017-18

TotalSr,mo PARTICULARS General SC Amon23.15 etficalntion23.16 Officc.cca.gw,nRcä.4aTeaher'srom (P,imary23.17 Ofkeco -t-en-Head Teacher's room (Upper Primary)23.18 Augumeain of trainins faclity in BRC (on lime)2319 Ramps with Hadai23.20 Handailsin~istingramps23.21 F~nnefor~3 UPS (pedrcild)23.22 Mjr1Repairs for1aimaySoo

.117-60 -1176023.23 M~or Rpus for Upper Primr Schoo23.24 Rtside~lalSchoolsA wo speci&ll vegÖry efchildrn

a) Corn~ of B~ ~~di ibin bowndoy wall, W~ae 4 iaifaciliis c ifaluflation-(b) CoMrution ofdntial hotel

(c) RZfKbishingUnns4dobuilding(d) Cons,ctin of Hotel i xisting Govt UPS23 brs(Difrcof Ciavi Waks sa~lioned iniowyarSIEMAT,

SUb Total 4,72,965.65 4,72,96565VI PROJECT MANAGEMENT CST24 Magme

2401 Manag~mnpo 3 5% .68.714.( 2,98.00 -65.726.o0) P ct månge~ amd mS 2,52,066.15 21.121.00 82,73,187.15(b)TrainigOfEducnaAdkm r 3,324.00 - 133.24.0(c) Schoo ~ B M amn ~d S eeMpping---

Pr ~rmr Grox

F~Bc 17,00.03t.0 73,21.00 17.73,312.00Sub Total 98,96,707.15 97,390.00 99,4,097.I52p02 Leamg~Fnhaicement Pr~gram~ (EP) oly for Lae Scalntated

huomme forOuaktv~~provm (up to2%-(4)cIassi&l 4,41,757.40 4,41,757-40

(1 VI . VI 1,23,738.®0 1,23,73.0024.03 Comsy Mwb~i m ctivities (up too 5%>Bn lm~rest (SSA) 22,05,809.14 28,337.06 22,34,146.20

Sub Tolal 27,71,30454 16337.06 27,9,641.60Total ef SSA (District) 2,16,64,026.72 84,73,609.92 3,01,38,536.64

1,06,91,636.70 1,06,91,636.7025 STATE COMPONENT25.01 Maagmt ~ MIS . ..25.02 REMS

Sub Total --STATE SSA TOTAL 2,16.64,926,2 84,73,609.92 3,01,38,36.64

;>k ,

SARVA SHKSHA ABHIYAN AUTHORITY, PUNJAB

ADVANCES UNUT1LIZED AT THE END OF TRE FINANCIALVEAR 2017-13

TotalSr.no PARTCULARS General sC Aonnt

Intst Recoveable from SMCs ,09,43,279.90 4,94.902.3R ,14,9.182-29Interst Recoverable from SMCs & Blocks 2Z38,349.84 8,547.00 22,46,896.84Re&edial CeachingIntes Recoverable from Blocks 44,13,321.56 7,48,9.62 51,62.28019Interest Recoveabte from DIET 1,45,05097 52,893.53 1.97,944.56Interst Recoverbe fRom DIET & GIST 2,04,960.24 2,04.960.24Interest from VEDC

29,20,731.21 9,12,725.25 38.33,456.46Hariit Singh BPEO Ih,3 (Interest) 41.613.00 41,613.00interest Recoverable from GISTC 2,372.50 2,372.50In~tert Rtcovterbl from DEO(SE) -

heest Recoverable fi= STR -VIPINDEEP SINGH(ISS MALT BATRA CASE 75,000.00 - 75,000.00

Sob Togi 2,09,84,679.22 22,18,026,78 2,32,02,706,00Total 4,26,4940.94 1,9136.70 5,33,41,242.64

4,21,76640.29 1,06,91,636.70 N 5,28,68,276..

State Proj9 - GOYAL)DC ra S.rtSTATEPROJECTD~TOR b a

$ s cJlab PER OUR PORT OF EVE TEFOR JAS MINDER SINGH & ASSOCL TE -

CHARTERED A0COUNTFRN:0 161

DATE. 19.1 1.2019 CA. J sPLACE: LUDHIANA

PAR

NOTES TO ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2018

1. During our visit at BPEOs, it has been noticed that there is a serious irregularity in theinternal control system at block level. Accountants at block level use to work in acasual & non-consistent manner. Due to this, reconciliation & finalization of accountsbecome a tedious job. Back up, physical verification, e-tabs.

2. The Accounts are,to a large extent, prepared on Accrual basis of accounting. Thesignificant accounting policies are as stated below:-

i) The utilization of grants have been shown as expenditureunderIncome&Expenditure account and remaining unutilized portion of the grantsdisbursed have been shown as 'Unutilized Advances'.

ii) All known material Liabilities have been provided for on the basis of availableinformation/estimates.

3. The following books of accounts & records have been maintained required as per themanual of financial management and procurement:

i) Register of advances for the funds released to District Level.ii) Maintenance of Ledgers at school level was not prepared.iii) Entries made in Stock Registers/Fixed Assets Register are not updated regularly.iv) Register of advances at District/Block offices for the funds released to-the Sub-District levels and SMC's.

4. Those amounts out of unutilized balance of recurring grants relating to previousfinancial years which have been utilized in the current year, have been shown asexpenditure against specific component.

5. As per the instructions from Head Office, cash withdrawals or holding of cash orcheques issued to persons other than head teachers or secretary is not allowed. Butduring our visit to various schools, it has been observed that cash withdrawals orholding of cash or cheques issued to persons other than head teacher or secretarywas done on a regular basis.

6. Ledgers are not being updated regularly at block level and thus we are not able toverify each transaction at block level.

7. Bank Reconciliation Statements at School Levels have been prepared in aninappropriate manner. 4NGH a

HIIalF RN-01§1t2NW)

8. Schedules I to IV form an integral part of the Balance Sheet, income & ExpenditureAccount and Receipts & Payment Account.

9. Civil Grants should be disbursed in twoinstalments i.e. in proportion of 75:25. Butthe practice is not being followed in all districts however the extent is limited.

(SANJEEV SHARMA) (PARSHA K AR GOYAL)Dy. STATE PROJECT DIRECTOR StateTAWftWGr DIRECTOR

17emy$tate Project M 0 Sarva Shiksha Abbiyar' t<thootlSarva Siksh AUtyan AWvi qPunjab, FOR JASMINDER SINGH & ASSOCIATES

CHARTERED ACCOUNTANTSFIR G. NO. 016192N

PLACE: LUDHIANA AS ERDATED: 19.11.2018

ER

REPLY OF OUSTANDING STATUTORY AUDIT PARAS FOR THE FY 2016-17Audit Objection Office reply Comments by Statutory

AuditorsDuring our visit at BPEO's, it has been noticed that there is a Full-Fledged internal Audit wing has been created The internal control system in theserious irregularity in the internal control system of block level, in Sarva Shiksha Abhiyan Authority, Punjab & form of Internal Audit Staff is inreview of the accounts of District Project place. However Internal AuditOffice/BPEO is made quarterly/ yearly basis by Wing is required to be strengtheninternal audit wing of the department & by providing with adequate auditshortcoming observed in the accounts have been & accounting staff.

conveyed to Block Primary EducationOfficer/District Project Office concerned. InternalAudit upto the year 2017-18 has already beencompleted.

The Accounts are to a large extent, prepared on Accrual basis of Accrual basis of accounting is fully adhered to & This Para may be dropped.accounting. all the amounts which remained unpaid on 31-03-2018 have been booked as a liability.

The following books of account, records have been Irregularity persists below Districtmaintained as required in the manual of financial Level. So, the Para needs to beManagement and procurement: carried forward.i) Register of advances for the funds released toDistrict Levels.

ii) Maintenance of Ledgers at school level was notprepared. Needs no comments

iii) Entries made in Stock Registers/Fixed AssetsRegister are not updated regularly.

iv) Register of advances at District/Block offices forthe funds released to the Sub-District levels andSMC's.

Some amounts out of unutilized balance of recurring grants Needs no comments This Para may be dropped.relating to previous financial years have been utilized in the

current year and the same has been shown as expenditureagainst specific component.

Loans & Advances related to some parties/persons were Out of Rs 5.47 crore, Rs.4.81 crore has been Institution has taken the requisitestanding at SPO level from a long period & were not adjusted and Rs.0.66 lakhs remains unadjusted. action in realizing the Recoverablerealized at the SPO levels in the financial years: Latest position of outstanding advances is as amount. Now only meager part ofAtetA pPer the earlier outstanding is pending

Annex-A to be recovered which is alsoagainst the employees who haveleft the institution. So it is herebyproposed that this para should bedropped.

Advances given to employees of SSA are not adjusted within Advances to the employees are given for the It is further seen that majority ofstipulated time and no interest is recovered from the employees as outstation tours/inspection work or for any other such advances have beenper SSA Manual. petty expenditure for the office. The expenditure recovered except the ones whoincurred by the employees on immediately on have left the Institution. Being thereceipt of advance. However due to procedural procedural delays have been theprocess its adjustment takes some time. Here it is cause, it is proposed that this paraalso submitted that all the recoverable advance should be dropped.have already been recovered

As per the instruction from Head Office, cash withdrawals or Since issuance of instructions isholding of cash or cheques issued to persons other than by head yet to be followed by the effectiveteachers or secretary is not allowed. But during our visit to action, this para should be carriedvarious schools, it has been observed that cash withdrawals or forward.holding of cash or cheques issued to persons other than headteacher or secretary was done on a regular basis.Ledgers are not being Updated regularly at block level and thus, Necessary instructions in this regard has beenwe are not able to verify each transaction at block level. issued to districts vide this office letterBank Reconciliation Statements at School Levels have been no.SSA/FIN/2018-19/20187153 Dated:-16-4-2018prepared in an inappropriate manner.Civil Grants should be disbursed in two installments i.e. inproportion of 75:25. But the practice is not being followed insome districts.As per Head office Instructions, the Limit for Electricity andTelephone Bill is fixed at Rs. 700 and Rs. 1200 respectively but

payments are made exceeding the aforesaid Limits.

An amount of Rs. 12,47,869.00 was wrongly taken in last Needs no comments Para should be dropped.year current liability of Hoshiarpur District and now it hasbeen rectified by updating the opening capital fundbalance.Loan from PEDB was omitted to be taken in last year Needs no comments Para should be dropped.Balance Sheet of SPO, now adjusted.An amount of Rs. 7661707.00 has been directly received by Rs. 2.20 crore (10 lac per district) has been It is found that the necessarySPO from DDO on behalf of Do's. transferred to Social security department for ECCE action has been undertaken to

component under IED in FY 2012-13 which stands rectify the entries. It is proposedin balance sheet under outstanding advances head that the para should be dropped.in all the Districts. Utilization certificate of thesame has been received in FY 2016-17 in whichexpenditure amounting to Rs. 14338293 has beenincurred on behalf of District and Rs. 7661707 hasbeen transferred by Social security department inHead Office bank account. To clear the outstandingadvances journal entry of Rs.7661707/- has beenbooked under receipt head of Districts. (District-wise detail is as per Annex-B).

An amount of Rs. 1044779.00 is reversed in 3 Districts (Rs. Rs. 2.20 crore (10 lac per district) has been It is found that the necessary348259 in Jalandhar, Rs.348260 in Patiala and Rs. 348260 in transferred to Social security department for ECCE action has been undertaken toTarn Taran) where the full amount was shown utilised in component under IED in FY 2012-13 which stands rectify the entries. It is proposedP.Y. 2012-13. in balancesheet under outstanding advances head in that the para should be dropped.all the Districts. Utilization certificate of the samehas been received directly by Head Office in FY2016-17.

But District Jalandhar, Patiala and Tarantaran hadalready book the expenditure on the basis of UCreceived by them from Social security Department.Therefore to make uniformity in all the District F mraccounts reverse entry has been made for theexpenditure already booked by them in FY 2012- *

13. All the Districts were advised to book theexpenditure and receipt as per Annex-B)

An amount of Rs. 12,47,869.00 was wrongly taken in last Needs no comments Para should be dropped.year current liability of Hoshiarpur District and now it hasbeen rectified by updating the opening capital fundbalance.

ForJasmin ingh a ssociatesChartered Acco a

0

CA. J inderSiP ner

Date: 19.11.2018ce: Ludhiana

SARVA SHIKSHA ABHVAN AUTHORITY PUNJABKASTURBA GANDHI BALIKA VIDVALYA SCHEME

CQNSOLIDATED BALANCE SHEET AS ON 31ST MARCH 2018

LIABILITIES TotalGEN SC TOTAL

1 CAPITAL FUND

Opening Balance as an 01-04-2017 82,97,257.07 3,03.264.00 86,00,521.07ADD Grant Received from SPO under KGBV Scheme by DO - -ADD Grant Received from GO] under KGBV Scheme General 2,49,09,908.00 3.11,59,519.00 5,60,69,427.00Grant Received from State under KGBV Scheme - -

Grant Directly Reeived from SPO by DO 2,00,33.361.00 3,60,36.066.00 5.60,69,427.00Unspent Grant Receipt Back from Districts 36,22,301.52 36,22,301,52Bank Interest Earned by KGBVsBank Interest Famed by DO-

Misc Receipt

LESSGrant Utilized (Net) 1,59,24.801.75 2.99,82,730.42 4.59,07,532.17Grant Returned to SPO 36,22,301.52 - 36,22,30 1.52Grant Disbursed to DO 2.49.09,908.00 3,11,59,519 00 5,60,69,427.00LESS Advance From SPO SSA of last year adjusted - -Add. Current Liability

- 8,500.00 8,500.00Closing Balance as on 31-03-2018 1,24,05,816.32 63,48,099.58 1,87,53,915.90

2 Current Liability

1,24.05,816.32 63,48,099.58 1,87,53,915.90

ASSETS

1 CASH & BANK BALANCESCash at Bank 79,04.020.79 4,54,443.75 83,58,464.54

2 ADVANCES UNUTILISIEDATTHEENDOFF.Y.2017-18(As Per Schedule "1") 41,61,313.53 58,93,655.83 1,00,54,969.36

3 FUNDS IN TRANSIT 3,40,482-00 - 3,40,432.00

1,24,05,81632 63,48,099 1,87,53,915.90Notes on Accounts: As per Schedule "I'

FOR JASMINDER $ If 4 TESCHART PC

(SAN.)EEV SHARMA)T)fS$TNAIPROJECT DIRECTOR

:.I. F M . .016192Nl"E'A?: 1.IDHIANA ?

DAIT: 19.11.2018

SARVA SHIKAHA ASHIYAN AUTHORITY PUNJAB

KASTURBA GANDHI BALIKA VIDYALYA SCHEME

INCOME & EXPENDITURE ACCOUNT FOR TKE YEAR

ENDING 315T MARCH 2018

INCOME Total

GEN SC TOTAL

Bank Interest by Distt. 12,37,733.65 17,795.00 12,55,528.6S

Bank interest Earned by KGBV's 3,00,769.27 1,29,171.99 4,29,941.26

Received Back from KGRVs-

Adjustment in Expenses due to Bifurcation of Main KGBV Bank 14.66,79000 - 14,66,790,00

A/c into General & SC

Misc Received 25,09400 10,050.00 35,144.00

GRANTS UTILIZED (Met) 1,59,24,801.75 2,99,2,730,42 4,59,07,532.17

TOTAL 1,89,5,188.67 3,01,39,747.41 4,90,94,936.08

EXPENDITURE

Recurring Exp 2017-18BathindaFazilka

34,01,919.00 91,20,599.00 1,25,22,518.00

Ferospur 12,91,348,03 31,96,931,87 44,88,279.90

Mansa 38,33,157.00 42,59,812.00 80,92,969.00

Muktsar Sahib 11,40,787.75 27,56,204.25 38,96,992.00

Patiala 5,97,675.00 10,08,984.00 16,06,659.00

Sangrur 42,26,304.73 43,69,29817 85,95,602.90

Tarntaran 17,03,917.00 18,75,251.00 35,79,168.00

Recurring Exp 2016-17Bathinda

-

Fazilka 1,504.08

1,504.08

Ferozpur -

MansaMuktsar SahibPatialaSangrurTarntaran

5,47,696.00 5,47,696.00

SARVA SHIKAHA ABHIYAN AUTHORITY PUNJAB

KASTURBA GANDHI BAlIKA VIDYALYA SCHEME

INCOME & EXPENDITURE ACCOUNT FOR TKE YEAR

ENDING 31ST MARCH 2018

INCOME Total

GEN SC TOTAL

Recurng Exp 205-16BathindaFazilka

2,35,077.66 2,35,077.66

FerorpurMansaMuktsar SahibPatialaSangrurTarrftaran

Non-Recurring Exp 2017-18

Bathinda 14,10.642.42 35,52,667.12 49,63,309.54

FazlkaFerozpurMansa-Muktsar SahibPatialaSangrurTarntaran

Non-Recurhlng Exp 2016-17%athindaFazitkaFerozpurMansaMuktsar SahibPatlaiaSangrurTarntaran

66.00 66.00

- SARVA SHIKAHA ABHIYAN AUTHORITY PUNJAB

KASTURBA GANDHI BALIKA VDYALYMCHEME

INCOME & EXPENDITURE ACCOUNT FOR THE YEAR

ENDING 31ST MARCH 2018

INCOME Total

GFN SC TOTAL

Non-Rictdng Exp 205-16

Bathinda 3,97,109 00 3,97,109.00

FazilkaFerorpurMansa

1,63,418 00 1,63,41800

Muktsai SahibPatialaSangrur'arntaran

Non-Rcurring Exp 2011-12

BathindaFa?ilka 3,500,00

3,500.0

Ferozp-irMansaM?uktsar iahi'

Patiatz

Tarntarar-

Cxperditure from Interest 1,067.00

_Q057,00

Expenditure at District Level

Exces I ncomp Over Expenditure-

:eI r dt TOTAL! 18,55,188.57 3,01,39,7471 4,90,94,93608

FOR JASMINDER & ES

CHARTERE,

(SAN )EE SHARMA)Uy. STATE PPOJECT DIRECTOR

Deputy State Project Director.Srva Siksha Abbivan Authoi ity C

Pun jab,

PLACE* LUDHIANA

DATE: 19.11.1018

SARVA SHUKAHA ABHIVAN AUTHORITY PUNJABKASTURBA GANDHI BALIKA VIDVALYA SCHEME

CONSOLIDATED RECEIPT & PAYMENT FOR THE YEAR ENDED31.03.2018

RECEIPTS Total

GEN SC Total

Opening Balances Cash In HandOpening Balances Cash at Banks 22.93,046.26 3,03,264.00 25.96,310.26

Total Opening Balances 22.93,046.26 3,03,264.00 2596,310.26Bank Interest 4.96,700.63 1779500 5,14,49565Imerest Received Back From KGBV S 3,434.75 8,434.75Grant Received From 001 under KGBV Scheme Capital - . .Grant Received From 001 under KGBV Scheme General 5,60,69.427.00 - 5,60,69,427.00Adavance to DPOsOther Receipts 7,23.589.00 - 7.23,589.00Grants Received from SPO 2,00,33,361.00 3,60,36,066.00 5,60,69.427,00Grant Received back from Distres Adjustment a Expenses due to BiRuration of Main KGBV Bank A/c into 14,66,79000 14,66,790.00General & SC 166700_4679U nu tilLsd Grants Recevied Rack .Blocks

-KGBV Hostel 65,23.700.40 1,24,950.00 66,48,650.40Total Receipts 3,53,13,568.05 3,61,87,245.75 12,15,00,813.80

TOTAL 8,76.06,614.31 3.64,90,509.75 12,40,97.124.06

PAYMENTS( NET AMOUNT DISBURSED)Grant Disbursement to District Offices 5,60,69,427.00 - 5,60,69,42700

Recurrine Grant

Grant Disbursed to KGBV Hostels 27,86,186.00 37,73.366.00 65,59,552,00Grant Utitised At Dists LevelFazilksGrant Disbursed to KGBV Hostels 35.55,765.00 99,1798 1.00 1,34,73,746.00Grant Utilised At Distt LevelFerozpurGrant Disbursed to KGBV Hostels 14,45,232-00 48,76,47.00 63,21,779.00Gran Utilised At Disd Level - . .MawaGrant Disbursed to KGBV Hostels 46,20.936.00 60,70,549.00 1,06,91485.00Grant Uilised At Distr LevelMuktsr SahibGiant Disbursed to KGBV Hostels 12.57,460 00 3326,887 00 45,84,347.00Grant Utilised Al Dign Level . .

SARVA SHIKA HA ABRIVAN AUTHORITY PUNJAB

KASTURBA GANDHI BALIKA VIDVALVA SCHEME

CONSOLIDATED RECEWT & PAYMENT FOR THE YEAR ENDED31.03.2018

RECEIPTS Total

GEN SC Total

PatialaGrant Disbured to KGBV Hostels 7,25,645.00 15,70.404 00 22.96,049.00

Urant Utilised At Distt LevelSanerurGrant Disbursed to KGBV Hostels 4t,21.782.00 46,25,08100 87,46,863.00

Grant Utilised At Dist Level -

TarntaranGramt Disbursed to KGBV Hostels 16,39.884,00 18,75,251.00 35,15,135,00

Grant Utilised Ai Dit« Level

Non-Reeurring GrantBathtindaFazilkaFe~roMansaMuktsar SahiPatialaSangrurTarntaran

Grant Returnd to SPO 21,58,319.07 21,58,319.07

KGB1V Hostels 13,21,957.45 13,2,957.45Advance ftom SPO

Total Payments 7,97,02,593.52 3,60,34,064,00 11,57,38,659.52

Closing Cash in HandClosing Cas Ea Bnks 79,04,020.79 4,$4,443.75 83,58,464.54

Total Closing BalancesTOTAL 8,76,06,61431 3.490,509.75 12,40,97,124.06

FOR JASMINDER SIN & ASSOCIATESCHARTERED C

(AJEEV SH1 MA)A JA >

G . FIRlARTNER

PLACEt LUDHIANADATE;19.11.2018

SARVA SHIKSHA ABHIYAN AUTHORITY PUNJAB

KASTURBA GANDHI BALIKA VIDHYALAYA

ADVANCES UN UTILIZED AT THE END OFTHE FINANCIAL YEAR 2017-18

SCHEDULE: "I"

PARTICULARS TotalGEN SC AMT

Advance Recurring Grant 2017-18 114638224 5106486.96 6252869.20Advance Recurring Grant 2016-17 284985.59 442853.00 727838.59Advance Recurring Grant 2015-16 1021204.99 0.00 1021204.99Advance Recurring Grant 2014-15 0.00 0.00 0.00Advance Recurring Grant 2013-14 0.00 0.00 0.00Advance Recurring Grant 2012-13 0100 0.00 0.00Advance Recurring Grant 2011-12 60148.50 0.00 60148.50Advance Recuring Grant 2010-11 0.00 0.00 0.00Sub Total 25,12,721.32 55,49,339.96 8062061.28Advance Non-Recuting Grant 2017-18 824306.52 228170.58 1052477.10Advance Non-Recurring Grant 2016-17 17.00 0.00 17.00Advance Non-Recurring Grant 2015-16 0.00 0.00 0.00Advance Non-Recurring Grant 2014-15 0.00 0.00 0.00Advance Non-Recurring Grant 2013-14 0.00 0.00 0.00Advance Non-Recurring Grant 2012-13 0.00 0.00 0.00Advance Non-Recurring Grant 2011-12 0.00 0.00 0.00Advance Non-Recurring Grant 2010-11 0.00 0.00 0.00Sub Total 8,24,323.52 2,28,170.58 1052494.1Interest Recoverable from KGBVs 2017-18 672057.37 104804.29 776861.66Interest Recoverable from KGBVs 2016-17 74798.17 11341.00 86139.17interest Recoverable from KGBVs 2015-16 59226.02 0.00 59226.02Interest Recoverable from KGBVs 2014-15 0.00 0.00 0.00Interest Recoverable from KGBVs 2013-14 0.00 0.00 0.00Interest Recoverable from KGBVs 2012-13 18187.13 0.00 18187.13Interest Recoverable from KGBVs 2011-12 0.00 0.00 0.00Interest Recoverable from KGBVs 2010-11 0.00 0.00 0.00Sub Total 8,24,268.69 1,16,145.29 940413.98

TOTAL 41,61,313.53 58,93,655,83 1,00,54,969.36

FOR JASMINDE H & ASSOCIATESCHRICONTANTS

(SANJEEV SH RIA)7t0ifrtJif VREDIRECTOR ARTNE

I: 19.11.2018

NOTES ON ACCOUNTS FOR YEAR ENDING 31' MARCH, 2018

SCHEDULE 'I'

1. The Accounts are prepared on historical cost convention on going concern basis. Thesignificant accounting policies are as stated below:-i) Incomes & Expenditures are recorded on Accrual Basis.ii) The utilization of grants have been shown as expenditure under Income &Expenditure account and remaining unutilized portion of the grants disbursed

have been shown as 'Unutilized Advances'.iii) All known material Liabilities have been provided on basis of available

information/estimates.2. An amount of Rs. 3,40,482.00 is refunded by Patiala District to HO on 31t March, 2018and the same is recorded in funds in Transit.

(SANJEEV SHARMA) (PA NT U R GOYAL)Dy. STATE PROJECT DIRECTOR State t )tT DIRECTORY lIle 'tc W t Vrej Sarva Shiksha Abhiyar, ^Ahr,tV

FOR JASMINDER SINQ]H & ASSOCIATESCHA RED ACCOUNTANTS

R EG. NO. 016192N

1 Z6192N

PLACE: LUDHIANA (CA. INGH)DATED: 19.11.2018

PARTNER

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