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a Chartered Accountants)
101 Hilas Ku nj Apartment Kidwai puri Pat na, Bihar-801410
0612-253(03(f. E mail-krapatnaa ggmalsnn
To,The Project DirectorBihar Panchayat Strengthening ProjectBihar Gram Swaraj Yojana SocietyGovernment of BiharPatna
INDEPENDENT AUDITOR'S REPORT
We have audited the accompanying special purpose financial statements of the Bihar PanchayatStrengthening Project (BPSP),financed by the World Bank Loan/credit No 5160 IN andimplemented by Bihar Gram Swaraj Yojana Society (BGSYS), Dept of Panchayati Raj; Govt of Bihar.These financial statements comprise of the Balance Sheet as at 31 March 2020 and the Sourcesand Applications of Funds for the year then ended and notes to these financial statements,including a summary of significant accounting poIicies (collectively referred to as the "ProjectFinancial Statements").
In our opinion, the aforesaid special purpose Project Financial Statements give a true and fair viewof the financial position of the Project as at March 31, 2020, in case a Statement of FinancialPosition is prepared, receipts and disbursements of the Project for the year ended on March 31,2020 and the expenditure of the Project for the year ended on March 31, 2020, in accordance withthe financial reporting provisions of Section 5.09 of the General Conditions of the World Bank readwith the Financing /Loan Agreement number 5160 IN and Project Agreement both dated June 27,2013 described in Note -1 (Notes to Project Financial Statements).
Basis for Opinion
we conducted our audit in accordance with the Standards on Auditing issued by Institute ofChartered Accountants of India (ICAI). Our responsibilities under those standards are furtherdescribed in the Auditor's Responsibilities for the Audit of the Financial Statements section of ourreport. We are independent of the implementing agency in accordance with the ICAl's Code ofEthics for undertaking this assignment, and we have fulfilled our ethical responsibilities inaccordance with ICAl's Code of Ethics. We believe that the audit evidence we have obtained issufficient and appropriate to provide a basis for our opinion.
Emphasis of Matter
We draw attention to Note -1 (Notes to Project Financial Statements) to the PFS describing thebasis of accounting. The PFS is prepared to assist the Bihar Gram Swaraj Yojana Society (BGSYS), tomeet the financial reporting requirements of the Project's Loan/Financing Agreements number5160 IN Financing for Investment Project Financing dated June 27, 2013 in respect of preparationof the Project Financial Statements in a manner to reflect the operations, resources and
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expenditures related to the Project. As a result, these special purpose financial statements maynot be suitable for another purpose. Our opinion is not modified in respect of this matter.
Responsibilities of Management and those charged with Governance for the Project FinancialStatements
The Management of the implementing agency is responsible for the preparation and fairpresentation of the Project Financial Statements in accordance with the financial reportingframework described in Note -1to these financial statements, and for such internal control asmanagement determines is necessary to enable the preparation of Project Financial Statementsthat are free from material misstatement, whether due to fraud or error.
The Management and those charged with governance are responsible for overseeing theimplementing agency's financial reporting process.
Auditor's Responsibilities for the Audit of the Project Financial Statements
Our objectives are to obtain reasonable assurance about whether the Project Financial Statementsare free from material misstatement, whether due to fraud or error, and to issue an auditor'sreport that includes our opinion. Reasonable assurance is a high level of assurance but is not aguarantee that an audit conducted in accordance with the Standards of Auditing will always detecta material misstatement when it exists. Misstatements can arise from fraud or error and areconsidered material if, individually or in the aggregate, they could reasonably be expected toinfluence the economic decisions of users taken based on these financial statements.
As part of an audit in accordance with Standard of Auditing, we exercise professional judgmentand maintain professional scepticism throughout the audit. We are also:
* identify and assess the risks of material misstatement of the Project Financial Statements,whether due to fraud or error, design and perform audit procedures responsive to those risks,and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion.The risk of not detecting a material misstatement resulting from fraud is higher than for oneresulting from error, as fraud may involve collusion, forgery, intentional omissions,misrepresentations, or the override of internal control.
* obtain an understanding of internal control relevant to the audit in order to design auditprocedures that are appropriate in the circumstances, but not for the purpose of expressing anopinion on the effectiveness of the project's internal control.
* evaluate the appropriateness of accounting policies used and the reasonableness ofaccounting estimates and related disclosures made by management
* evaluate the overall presentation, structure and content of the Project Financial Statements,including the disclosures and whether these financial statements present the Project'soperations and underlying transactions and events in a manner that achieves fair presentationin accordance with the financial reporting provisions described in Note -1 to the ProjectFinancial Statements.
* communicate with those charged with governance regarding, among other matters, theplanned scope and timing of the audit and significant audit findings, including any significantdeficiencies in internal control that we identify during our audit.
* provide those charged with governance with a statement that we have complied with relevantethical requirements regarding independence, and to communicate with them all relationshipsand other matters that may reasonably be thought to bear on our independence, and whereapplicable, related safeguards.
Other Matter
The implementing agency Bihar Gram Swaraj Yojana Society (BGSYS) has prepared a separate setof entity financial statements for the year ended March 31, 2020 on which we have issued aseparate auditor's report to the Governing Body/Project Director dated 0 5th November 2020and expressed an unmodified audit opinion.
Report on Other Legal and Regulatory Requirements
Further to our opinion on the Project Financial Statements we further report that:
a) We have sought and obtained all the information and explanations which to the best of ourknowledge and belief were necessary for the purposes of our audit.
b) In our opinion, proper books of accounts have been kept by the implementing agency forProject purposes so far as appears from our examination of those books.
c) The Project Financial Statements dealt with by this report agrees with the books ofaccounts.
d) The Project funds were utilized for the purposes for which they were provided.e) Expenditures, including assets created under the Project, shown in the PFS are eligible for
financing under the Project Financing Agreements.f) Interim Financial Reports (IFR) submitted by the Project management can be relied upon to
support applications for withdrawal of the Loan, and adequate supporting documentationhas been maintained to support these claims. and
g) The Project has an adequate internal financial control system (including IT controls) andsuch controls were operating effectively as at March 31, 2020 and the Project complieswith the provisions on financial management contained in the operations Manual/ ProjectImplementation Plan/ Financial Management Manual, in all material aspects.
For KRA & CoChartered AccountantsFirm's Registration No. 020266N
Rajat Go alPartner(Membership No. 503150)Place of Signature: PatnaDate: 0 5th Nov 2020UDIN: 20503150AAABOE1981
BIHAR GRAM SWARAJ YOINA SOCIETYBIlHAR PANCHAYAT STRENGTHENiNG PROJECT
Deptt. of Panchayati Raj, Govt. of Bi harBALANCE SHEET AS ON 315T MA3CH 2020
¾tv lJus year CretyarLiability Current year Previous year Current year
(2318-19) Asse9-ts2019-0 201-19)(2019-20)
Grant From Govt.of Bihar/WB
BSPSP PROJECT
Op3c Ral,sIne o' Unutilised
i % L 1,629,g 3 205 87 491 27 0. 57rn riPSP Pro:1$ct Schedulf jý
ne Year-i Curent assets, Loan &
_ nslt 2 Advances
, Inter(1 & DtI er rlpts Lirs & Advances againstnon, t Yar Schedule ) .17.7,10U800 66 082/ Expend6ur 59 3,0sc,oY_,Schcule 3( BchP Pro lct
I 55 [pe. lii hPW~~~~ Prjet aagrnn
-19,09,02 40q0 5 63 72.24660 5 3
fs - nie re2-
3 Cnoer 2r v5A3,4 67 5:- 21 t 00 ash s. H ccC
- r- C pcoent 3 ,52.18807 00-. 2 r '"'2 l5,~3,0,13,0 20014~ s'
C 05% Blance c Un (--Sd Grant uridr 13PSP Prö c920,57 60
....... -4 -s' ----aa
h --9,L7 04 8
tal 68419930A7 1,10,055,76347 Total 64,8419,930,41
'"s RIA & Corrcd Accountant
Shi nan aa)han ra sharsingr:SPM I nance Pr oj'ct Diir ectri c
f. 5 . IGSYS '52163
BIHAR GRAM SWARAJ YOJNA SOCIETYBIHAR PANC HAYAT STRENGTHENING PROJECT
Dept. of Panchayati Raj, Govt. of Bihar
STATEMENT OF SOURCES AND APPLICATIONS OF FUNDS FOR THE YEAR ENDED ON31st MARCH - 2020
Particulars Current year Previous year(2019-20) (2018-19)
I Opering Balaces
1A Cash in Hand (Scnedu c 10 ) 21,884 00 18,05800:o Cash at Bcirnk (Scfied,,il 10) ________ _____1,05,63,/,4.i ,7,201 0
C Advance at DPMU(Schedu e 10)
Total Opening Balance (1) 1,05,63,94,130.GO 84,08,00,109.602 Add: Sources/r eceipts of Fund
2A Interest & ither Receipts (SchedulL-1 3,17,75,009-00 ,7896,798.00I Grant (Scheduie-2) 50,00,00,000.00
Total Sources/Receipts (2) 3,17,75,00800 62,78,96,798.00Total (1+2) 1,08,81,69,138.60 1,46,86,96,907,60
3 Less. AppI cat on/lses3A Fxpenditure Unde, Rectroactive rinance11V Expenditure Under Component 4 (Schedue 6) 18, 78,28 rout50 1U,85,96,520.00
1B I Fxpenditure for FA (Schedule-5) 30,73,8 0 00 99,81,339.003C Total Expenditure under Management (3A+3B) 19,09,02,400.50 11,85,77,859.00
31 Total Expenditure under Component 2 (Schedule-7) 15,43,49,673 5 4. 85,96,5) 00
IE Total Expenditure under Component 3 (Schedule-8) 1,52, 18 807 00 2,33,10,455.00
3F Total Eligible Expenditure During the year 36,04,70,881.00 19,04,85,066.00
3G Expenditure Under Component-lb & Others(Schedule-9) 13,50,27,860.00 22,13,17,711.00
Total Expenditure During the year for BP5P (3F+3G) 49,54,98,74L00 41,18,02,777.00
3 (Decrease) /increase in Current Assets During the year (Schedile 4) (6,72,487 00) 5,00,00000
Total Application/lUses f3) 49,48,26,254,00 41,23,02,777.004 Closing Balances
4A Cash in Hand ( Schedule-10 ) 10,1 7300 21,884.0043 Cash at Bark Schedule -10) 5 3 , 9.60 1,063,72,246 604C- Advance at DPMU(Schedueln10) 7U 2052J
Total Closing Balance (4) 59,33,42,884.60 1,05,63,94,13060
Total (3+4) 1,08,81,69,138.60 1,46,86,96,907.60A per ClU -port attached.For KRA & Co.
Chartered Accountants
(laat Goyal) (Shi nand Jha) )Char rushekhar Singh)Par ner SPM- Finance Project DirectorM, No. 503150 BGSYS BG5YSP.lce Patna
D,3 e
BIHAR GRAM SWARAJ YOJNA SOCIETY
BIHAR PANCHAYAT STRENGTHENING PROJECTDeptt. of Panchayati Raj, Govt. of Bihar
Reconciliation of Audited Expenditure with IUFR Expenditure For the Year Ended on 31st March 2020
1 Particulars Total
2 Total Expcend ture as per Audited Prolect Fnancialvxpesditure(PFE) as on 31bt December 2019]
(a) Under Component -1( a) 1 37,53,49 5.1500(b) Under Cornponent -2 as per Schedule 7 15,42,87,504,50
C Under Component -3 as per Schedule 8 1,48,65243.00d) Under Component -4 as per Schedule -5-Scheduie-6 16,67,35,4b6656
Total of 2 (a+b+c) 1711237729 -3 Loss: neligible Expenditure of LAEO (A) 2467,54695.00
ss: Inel gb e Fxpenditure of BGSYS (B) 3,32 2,778.00 28,04/77,473 00
4ota Liigioe Expenditure as per Aud ted Projertinanciai Lxprnditure(13F inder - Rl - Finance (2 1,43,07,60,256.06
5 Eligible E xpenditure as per 1U 1 ,43,07,60,256 00
b i sces/Short i spenditure Rcoported (4-5)
/ RCimburs 2e 708 World Bank sh'are(47) 1,00, 15,32 179 24
9 Reiomursement Claim Made for the year 1,00,15,32,179.24
10 Excess/Short Claim Made (8 9)
As per our report attached.
For KRA & Co.Chartered Accountants
(Rajat ucyal) (Shivanand Jha) (Chan ashekhar Singh)Partner SPM Finance Project DirectorM No. 503150 BGSYS BGSYSPalC: Patna
Date: A
Note 1.Jxpenditure anonting to Rs 1_37,53,49,515 as claimed for expenditure for construct,or of Panccayt Sarkar Bhavva expQnsed by LA EOILoc A' Egneering Organisation under Planning Department, U01, and claimed in the 1UR as suomitted by BGSYS to the World Ban' is notaudited by us and hence not taken in the financial statements. BG5YS has claimed the same on behalf of LAEO as defined by the loan agrpeent onthe bas- of the IUFR V submitted by LAEO
Not a As Per U R submeited for Q3.amount of Rs 3,37,22,778 stands inrligibe oor 'he fixed assets as acqu ed for -t'ire Poject
ig1HAft (;RAM SWARAJ УС}Jh1A 5 С7 С1 ЕТУ
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BIHAR GRAM SWARAJ YOJNA SOCIETYBIHAR PANCHAYAT STRENGTHENING PROJECT
Dept. of Panchayati Raj, Govt. of BiharSchedules forming part of Balance Sheet as on 31st Mar-2020.
Schedule-1 Current year Previous yearInterest & Other Received during the year (2019-20) (2018-19)
-- ,-ed on SB A/c-BPSP 3,15,21,384,00 2,77,5 ,820.00R T I Fi- Pcc; ved MUD 290.01Other 50,000.00
IH w re ,t Received on S B A/c-DP V U 2,53,32400 1q0 688 00Total 3,17,75,008,00L
Schedule-Z Current year Previous yearGrant Received (2019-20) (2018-19)
G,rant fro,i', PRD, GoB (BIISP' 60,00,019, 11100,0t,Total 60,00,00,00000
Schedule-3 Current year Previous yearCurrunt Assets (ZO19-20) (2018 19)Loans Advances
4 7 0AdVdrlt-C I PRD ......... .. .Adv. Io BrCOMAUN fcr Rcqt 5 4, C 54,00,000.0"N I FL IT Patna Cent reGasolere Servi(e (P) "d for fuel 50,000.100
Total 59,50,000-001 66,08,427,00
Schedule-4 Current year Previous yearCurrent Liability (2019-20) (2018-19)
Chi ,cjc ACCOUr*1 46.50.00 on.Km;hara ( -n- cy (Sec.irity Dtlpasit 1- U10.00Sh rs I- Ity De =s 20,(Mccm- Dev, E iiorc '):IMU (jAYA)
Total 90,627-00 76,567.00Net of Current Assets(Sh3-SK 001 65,31,860.00
Increase in Net CAI_ (6,72,497,W)! 5,00,000.00As pe our report a*, ached.For KRA 9, Co-Chartured Accountants
(Ralm Goyar) (Shilanard Jnj) (Chdrid,%,,kh/a, S/imgp'P8r-nf?r SPM- Finance Projeci Direc",urM, No, 503150 BGSys PG5V5Palce- PaInaDaw:
ont,nj cc]
B[HAR GRAM SWARAJ YOJNA SOCIETYBIHAR PANCHAYATSTRENGTHENING PROJECT
Dept. of Panchayati Raj, Gavt. of BiharSchedules forming part of Balance Sheet as on 31st Mar-2020.
Schedule-5 Balance as on Purchase alance as n31st MarchFixed assets 015t April 2019 during the year
1 2020Air_Conditjone_r
I Dakri Make lOS5r Duc,able AC Model No FD-11D0D5V16 9 695.00 9A95 0
Air Purifier
2 Ken Air Pur ier Aur' Alps3 600.00 600.00
DesktopAccessories
333000 3 300.004 Fxd Aers OData Ci rd) Pro, ;,I 2G00C 00
5 ed Asse 5 Pen Dr vc 105O 00 1050 00Me-Lv 'rd 130000 13000
7 Poe(cor MHI /40 8EN" - Io 9402700 941027
DesktoQltaptop)
8 Arer TMP 246 Lap:op willi Back Pack -48 nos 2b,.33400 00 26.33 400 009 HC Iaunop)Mode No.AF V2-515 No B111AF066749 55.546 80 55 6 80. IHEL I apop(Modl No AE1V2%6SO 51 'Jo B111AF065559 1,43782.5 143782 ]5
0 Laptop(Mo:e l No.AE1V7986 SIAoBI I1AE065560) 63,782.15 03.7B2.5OL lpo el No.AEV296 51.No.151'AE065561) 2,08,782 15 2,C
13HC Laptoo(Wdel No A1V2986 5.No-E1 1AE065587) 7,73 1$814 HC p Lapop|Mode No AF1V2986 51.No 8111A[065583l 037815 .082. 5
15 HO) . .op<Mode No AFiV2986 J51o B1111AF065584| 53,782. 78,5Is -HI lapp<(MooeI No AF29% 1 .N.B 11A 55851 43 l8 N c.
Desktop (Printers)
P/ 03 SP ROH PPr 1 i No ?4,7 D50
8 2 HP.n !50.00 59 50 00
to I____________er____r1___W___P___M4___ 1.0 200 1 09 201 (00
M43110 34 99.b? P orP nn I0,Io L 010. -i No9O123 1Fr nt rMoe No.0 C)sgt2///nïAl ,oe3
i Prr'JMdeN P Lawr t-2055 [J37
Sfwa_re
2p 0ec on Cw'e PIck 9,000 9 140 01. o)'wmMS0c 79OeJ8/ 9V 80 7.9,991 00
Weow Pro'ss onal ¯2 B11.00 00 10. (al yj Pro 52000
Desktp (Sysem)41 A504l. Des<toc com'piui'& Hr. Pun:e 7i~~~- I08).B .1')I32 Cornoir 4,36,280 4.36 80.00
31 Ilosk top|)FllT E 8000 Series w iDIJI, Muse & Key Board' 38958.00 _3 5 03 V 160G3C15 D5sklop Set i t S| I I ,240 2ic7400C
Cro'rnued
B1WAR GRAM SWARAJ' У[� Ji � A 50 С1 ЕТУBIFCAR PAIVCHAYAT STREkVGTMEf� 1NG PRUIECT
Oept. af P � � chayaEt� Raj, G�эvt. af Bihar5chedu �es ferrmkn� part гэf Baiance 5heet as ап 315[ Mar-2Q2[1.
5thcdulc-5 ВаЭдпс2 as е7 гь_ _ 8а l апсе as о п PurchasQ
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BIHAR GRAM SWARAJ YOJNA SOCIETYBIHAR PANCHAYAT SIRE NGTHEN ING PROJECT
Dept. of Panchayati Raj, Govt. of BilharSchedules forming part of Balance Sheet as on 31st Mar-2020.
Balance as onScheclule-5 BalancL as un Purchase,31st MarchFixed assets Olst April 2019 during the year 2020
Wub Portal!C, li Web Potýj! 1,3i 05,579.{)ý) 1,29,800 OG 1,32,35,373.00
7ý, - j ',jets (UP5ý -Pro, 9,0(1(ý fif) (in77 ý,[oý wil,,, R,ittery 7,35,5,1uJO 7 lu i,78 il pý -Aj rýi rýp, a b 3d79 1, Pý - Rihoip u,8 0 u P 5 -8ý UPý- %l ib n: 114,ý<3U
64,900.00ý,,30
61.9U
8 6 ý'P5 pi,8ý UP'ý-SP UPS 6
i i n c: 7-Ih
E1 Jl JNI LINF VAý
l Total af FixedAssetsj 4,50,53,205.8 71 30,73,H40,001Aý r,(,, re p ort atta c hed.For KRA & Co.Charteýed Acccuntants
ý'RU'Lt Coyý (S Jvar a d J h i (Chandr she<1rýjý Sýý%hýP'ý' Ir, c, r SPM- Finý3nce Project DirecturM. No 30MýO RGSYS BGSYSPdicuDal
BIHAR GRAM SWARAJ YOJNA SOCIETYSIHAR PANCHAYATSTRENGTHENING PROJECT
Dept. of Panchayati Raj, Govt. of BiharSchedules forming part of Balance Sheet as on 31st Mar-2020.
Schedulc 6Expenditure under Component 4 Current year Previcus year
(Management & Coordination Exps) 2018-19)
Expenses_at SPMU
15Augism JhankiBus nr Survey ___________ ,3800Consu|ta"r cy ee 16,778/7.00 25,6,817.00ADvert sei n F iCvr 6 78 16.50 1 9 T.0Led Verica or Ixpurses 0
ANP 5 nra Corritten FpensesA_d: d, Fe 18,43,160,00 4eeL6 00Lank C gos 463.00 00TDEO & Alco :.RecrLiter Epenses 188.564
~ city narges cc, , 4,66,122.00 6G05 2900I1A:oßF&'1 N32,3301
G Ta i-ar nr900.00 10 % '0lna .,gu'uin of PSB1 4_______2300 00
Irduon Tr ning Ixoenses 16,27,031 0 34,|ernet oeae Line 3,19 65 00 4,24,00.00LuTFp Allownces 4,86 85.:0eave Salary 2,3 ,00 100 73,756.00
Local covevance 6,833 00 ________1.4Too0
Meeing E%ps 39,746.00 1,12.112.00News Pape, 9117 00 27.98.00Offic Ceos 2,06 448 00 2/4`9 0Offic- Rent (rO ,8.492.00 77, -T-Par Time Ccirsultancy Frni 4Poge & -o,.rie 944 11 4 53 00
P_o Orocrmoert Ro ew Expenses 2 3 30RI l , s 4, 146000 5,)j 11.00
Dr ni mg & Sinmin 2,76, 150.00 17,30,174 00P'rcos,ione e Pro. _____ 3260 00 29 500 00
Ter Ipes_ 13 2250 5 /80.0
Repairs 8 Muerärre 15,b3500 ________106.32900
Sl r IK65 5 13,28,66,/44,00 0.00.24,652 00sala-v tuoCo co aff -41.01,046.00 39 O /000
Sta+": ear rg & Ennarcnenn 29,933.00 1049.0Sta T,aring 4,813.00 4,%:2 00Stau Wel·-r _ _0 F 00Tal v RenewI Expe _______ 11,4/00 ____
Telopnono & MonE xpeses 14,39 648.00 9 26335 00Tro Party Qualty Audi E xoenses 83,06,32000 5,8
Tour &Tr-, iir Enponses II11F,8 19. oll /12 0cice Run0ig E xpensos 4,77,561.00 7061 00
Venit-jGiHj ng F xperses 48,86.308 00 ______ 3,82.837.00W2 60 _______ .18.900,00 ______ 130 302.001
tO ul Mcorno M\/etirg 13j674.00 /2 1000
YP_Rrnurler 1118,1630Expenses at DPMU18' /Mugst sx:wrsoes 3 490 00 2900
261.n ian4ary Expensss 4 30.00 60
Corni d ...
BIHAR GRAM SWARAJ YOJNA SOCIETYBIHAR PANCHAYAT STRENGTHFNING PROJECT
Dept, of Panchayati Raj, Govt. of BiharSchedules forming part of Balance Sheet as on 31st Mar-2020.
Merming L xpeses 2,64,769,00 1 23,17900Bank Cha7ges 7586-00Eiectr:cilty Cnarges 1,42.612.00 1,04.84800Mnhe Set Reimbu'ement Expenses 2153659 00 1 j990Newt Pape' 15____________I 606 00 9,856.00Office E e Au"angabac juj,54,28700 372900Office PxnRojeu 22 /,994 00 37,849.00
Oftc. x i -a'b"arga 8367 /00 213659 00Ofi te Ekxp reY _//1,//.51 00 35,2o 10
7e p Mad,rpCra 109.113,00 44,22.00Cac p Maenuuar 2,85,580.00 /3.045 00
Offvie Lp Naarda 1.96.880.00 21Offic fao Pa:,a ______ 3.73,1290 11101800COff R xa Rebtas 2,64,189.00 j6441.00
Qff te Exp Saharsa 1,48420 00 30.202.00c" k ap Sancastipur _____ 157.8 30g go gg_____9.6ö
OU r e kap S%pŽW___l___ 49,962.00 _______ 62.uPr ,t ng & St.ienay 8,72,42a.0 17.126 00Ren DPU Aurangaa 156 C -00 1 c.1,. 0
Ret Dp Iojpar Bh-iv1,736.00 1,49.729.00Rent - DPMU Darbiarga 130,07500 1700Rent DRM' Gaya 1,66,040.00 1,58J73000Rent D77MU Madihepu-a I 8 n,33,_0 _10000
Rent :3PML Vadhuban 1,92 1 1Rent DPMU Nalada 2,28 0 v 3 00Rent DP`MG RU 1' 1, j3
Mer DP'ml j"- 3 82 280 li r.23ej.0Rart OR1M. unrsRert DPML 'armasti3ur ,90 5 00
S:aff ir' !24,8ccn-ent 4 60lySnwe~ E xpenses191602107,0
ui & T ave iig03021.00 14
1 srvr:r /\Ielowæresg 0 D8350
Total 18,78,28,560 50 10, 85, 96, 5 20.00Less Expenditure after Project Period(31.12.2019 to 31.03.2020) 2,4L 66,933.94
Total 16,36,61,626,56 10,85,96,520.00
As pec our report' attachedFor KRA & Co.
Chartered AcCeuntants
Y¯a 0eSh kvarnand Jha) Cnardr shekhar Sngh)Petr etSPM ! nance Project Director
M. No. 503150 BGSYS BGsy5Palce- pavna
Date:oY
Cent nu.ed..
BIHAR GRAM SWARAJ YOJNA SOCIETYBIHAR PANCHAYAT STRENGTHENING PROJECT
Dept. of Panchayati Raj, Govt. of BiharSchedules forming part of Balance Sheet as on 31st Mar 2020,
Schedule-7
Expendituru Under Component-2 Current ear Previcus year
Capacity Building) 2019-20)
Expenses_at_PMU
ilot'n,niiaor & Mass Vedia 2 1 5.650,00 23 88,53.0
cb Tour & Training 539&0 9,0 Cacuring Best Practices & Case Studies of GP 22,08,724 0
dveti oment 1,27,937.50 763.912.00GPMS Server Experses 95 58000 10620 00Tra7ning Expensvs 11340.00 63 1/1.0Consultan,cy Fe for ModuJe Desigr66 000.00GPMS_Rol DuI Ee ss 211 45 C0ic Materials & Blroaccas: i' 32,000 0Esxposuro Visit WV :in State for Mukhiya 33,750.00Exposre Visit ouside 51ate 16,64,906.00Giram Kann ar 1 33303000
Slesit eveI workssnuo 43,564 001oemeic Training (Coruten & Mob - 2,05,64.00
Accounts Trainir 1,29,044.00 4,9 071000OT of BMs 1,51,636.00
TO or Panayan Awd M ix sAion Anodaya ORDP4 t~ i ,i80,000 00
Trairng t F Penhayat GM5 1,25A42.63001ripaitn Poirfolo o Revii i Me-,ng 3PRM) 50853.00
Expenses at DPMU
four & I rav,Ieng Expenses 1,14,138.00 2.06 261 0ra ing ELxpenses 1,12,55,397,00 11lI.'/ Es/00
G'MS Roi Out Expunss 22,047,00 2,9/ /11700
Total 15,43,49,673.50 4,85,96, 752.Less : Expenditure after Project Period(31.12.2019 to 31.03.2020)
Total 15,42,87,504.50 4,E5,96,752.00
Schedule-8 Current year PreVLous yCarExpendituro Under Componernt-3 2019-20) (2018-19)
Exp~nsqs at SPMUCounselency fee 19,62,000 00 21,49312.00
As0ed Iied Consultancy 30 __________ 1,23,000.00 ______________
1rai or 5 D &3iifl Mist on Antoaya 32.576 00GPM Trainirg Expenses .5,052 0026Jan Jhank 2 i900000
'MtU,CC,MI CELL,SML6 1,04,2 212.00 3.01 310i00~our tani_Trr p r Eentsso 5,6332_00 26. 1509
Tre it,Expenses 19H0,145.00 32.168.0oshep Lxesons 18,242 00 2,4 32/.00
WB5RDA Comop Ccl A/r GPMS 22,04,060 00 22,03.950 00
Total 1,52,18,807.00 2310.A5500Less Expenditure after Project Period(31.12.2019 to 31.03.2020) 3,53564.00
Total 1,48,65,243.00 233,10,455.00
As per our report attachedForKRA & Co
Chartere Accountants
-,.( l nanid Jhn) (Chandras, khar m hPM i anc ProJedt Dirocte
No. 503150 BGSYS 3GSYS'atre Patna
BIHAR GRAM SWARAJ YOJNA SOCIETYBIHAR PANCHAYAT STRENGTHENING PROJECT
Dept. of Panchayati Raj, Govt. of BiharSchedules forming part of Balance Sheet as on 31st Mar-2020.
Current year Previous yearExpenditure Under Compenent-1b & Others (2019-20) (2018 19)Expense at SPMUFurniture for PSB 2,6 6 40.00Ib Adve-tisement 10,,04 0 9Me,Tinr Expenses 26497 00Salary of OutSUu.rLc Staff _____ 1284 /4,68400 2 40.07 331,00Compu:er & Accessories 'or S3 6 90,26.667 00Cast for DLI Wri'l aion 58 1978 00 59,37 43 L
'0 fxtirguishoe- orPS 3.20, /5,48L.00UPS & Laa te'y 'ar PSB_ 01 23,29,60,00
la_eeructir ef PSB Se I TestirnT 6s58,427 00
Expenses at DPMUMee:irg Expenses ______ 24,529.00Tour Expenses 21,771.00 5,145300
Total 13,50,27,860 00 2Z,13,17,711.00As pcr ou rport orached.For KRA & Co,
Chartered Accountants
t (å# (Shivanard Jha) (Chandr s ukhar singn)Parter SPM- Finnce Proeict Direc,orM N. 503150 3G5v5 l1GSYSPa|e!- Pa:a
Date: o $ulN M JSZ
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Note No 1: Relevant Extract of Accounting Policies and Notes to the Project Financial Statements.
A. Basic of Accounting
Project financials have been maintained on double entry book keeping system (TALLYsoftware) on historical cost convention method and cash bisis accounting. Alltransactions as recorded and approved have been based on financial managementmanual followed by the organization uniformly.
B Fixed Assets
Fixed Assets arc, stated at their cost of acquisition including taxes, duties, freight andother incidental expenses relating to their acquisition, and substantial expenditure onsubsequent improvement thereto.
Fixed Assets acquired through project grants and owned by BGSYS, an amountequivalent to the cost of acquisition is credited to a Capital Fund and shown In theBalance sheet.
Depreciation has not been provided on Fixed Assets.
C. Treatment of Interest Earned
Interest earned on balances in the project bank account has been recognized as projectfund and stands unutilized as on date.
D. Valuation of Stock
Materials and office supplies purchased for the program charged as expenditure at thetime of its payment only and no such closing stock is maintained though for Physicalcontrol of stationary/ stock items, stock register is maintained.
E. Treatment of advance payment
Advances provided for various program activities. These advances adjusted andrccognized as expenditure only an rendering of services or on delivery of goods,submission of supporting document after approval. All such payments continue to betreated as an advance until Its final approval and adjustment.
F. Treatment of Grants Received/Fund under Retroactive FinancingGrant/Fund Received from World Bank to the extent of the expenditure has been shownas application of fund under prescribed head and un- utilized amount at the end of theyear is being shown as an un-utilized Grant/Fund on liability side.
Amount from available fund provided in bank account by the State Government hasbeen used for project purpose to be financed under Retroactive Financing Guideline ofWorld Bank would be separately booked under head "Expenditure under RetroactiveFinancing".
G. Revenue Recognition
Fund received from World Bank through Government of Bihar has been recognized asincome to the extent of the revenue expenditure made during the year and theunutilized balance is carried forward in the balance Sheet.Interest earned on balances in project bank accounts arising from the project arerecognized as liability in the Balance Sheet and dealt with as decided by the GoverningBody.
