rajasthan grameen aajeevika vikas parishad · 2017-08-11 · rajasthan grameen aajeevika vikas...

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Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011, 2227416, Fax-2227723 No.F 3(1 )RGAVP/RRLP/Ext. Audit/2015- I Date:- S 1 1 2 Mr. Adarsh Kumar Senior Rural Development Specialist Agriculture Global Practice, The World Bank, Hindustan Times House, 18-20 Kasturbha Gandhi Marg, New Delhi - 110001 Sub:- C.A. Audit Report 2014-15 of RRLP. Respected Sir, C.A. Audit Report 2014-15 of RRLP with all relevant supporting documents is enclosed herewith. Your faithfully GM(Finance) Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized

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Page 1: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

Rajasthan Grameen Aajeevika Vikas ParishadThird Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan

Phone No. 2227011, 2227416, Fax-2227723

No.F 3(1 )RGAVP/RRLP/Ext. Audit/2015- I Date:- S 1 1 2

Mr. Adarsh KumarSenior Rural Development SpecialistAgriculture Global Practice, The World Bank,Hindustan Times House,18-20 Kasturbha Gandhi Marg, New Delhi - 110001

Sub:- C.A. Audit Report 2014-15 of RRLP.

Respected Sir,

C.A. Audit Report 2014-15 of RRLP with all relevantsupporting documents is enclosed herewith.

Your faithfully

GM(Finance)

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Page 2: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

RAIASTHAN RURAL LIVELIHOOD PROJECT

(RRLP)

--P VS eC0Gcýruxere couin.Office No 444, Sunny Mart, New Aatish Market,Mansarovar, Jaipur (Rajasthan) - 302020Mobile No. : 07737195080/ 0141-5139911Email: [email protected], nkj81@rediffmailcom

Page 3: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

JLN US & Co. 444 , 4th floor, Sunny Mart

Chartered Accountants New Aatish Market, Mansarovar,

Jaipur (Rajasthan)-302020Tel No. 7737195080ICAI Regn No.101543WWeb Site: www.jlnus.com

INDEPENDENT AUDITOR'S REPORT

To the Governing Body ofRajasthan Grarneen Aajeevika Vikas Parishad (RGAVP)Jaipur, Rajasthan

Report on the Financial Statements

We have audited the accompanying financial statements of Rajasthan Rural Livelihood

Project (RRLP) (financed under World Bank credit No. 4859-IN) being implemented by

Rajasthan Grameen Aajeevika Vikas Parishad (a society registered under the

Rajasthan Societies Registration Act, 1958) which comprise the Balance Sheet as at

March 31, 2015, the Income and Expenditure Account, the Receipts and Payments

Account for the year then ended and a summary of significant accounting policies and

other explanatory information.

Management's Responsibility for the Financial Statements

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

a true and fair view of the financial position and financial performance of the Society

in accordance with Rajasthan Societies Registration Act, 1958. This responsibility

includes the design, implementation and maintenance of internal control relevant to

the preparation and presentation of the financial statements that give a true and fair

view and are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express an opinion on these financial statements based on our

audit. We conducted our audit in accordance with the Standards on Auditing issued by

the Institute of Chartered Accountants of India. Those Standards require that we

comply with ethical requirements and plan and perform the audit to obtain reasonable

assurance about whether the financial statements are free from material

misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts

and disclosures in the financial statements. The procedures selected depend on the

auditor's judgment, including the assessment of the risks of material misstatement of

the financial statements, whether due to fraud or error. In making those risk

assessments, the auditor considers internal control relevant to the Society's

preparation and fair presentation of the financial statements in order to design audit

procedures that are appropriate in the circumstances, but not for the purpose of

expressing an opinion on effectiveness of the society's internal control. An audit also

includes evaluating the appropriateness of accounting policies used and the

reasonableness of the accounting estimates made by management, as well as

evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to

provide a basis for our audit opinion.

Chartered 0Acountants -

Page 4: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

Opinion

In our opinion and to the best of our information and according to the explanations

given to us, the accompanying financial statements give a true and fair view of the

financial position of Rajasthan Rural Livelihood Project (RRLP) for the year ended

March 31, 2015 in conformity with the accounting principles generally accepted in

India.

Emphasis of Matter

Without qualifying our opinion, we draw attention to:

A. Notes to Financial Statements

1. No. 3(iv): Debit/ credit balances are subject to reconciliation andconfirmation.

2. No. 3(vii): Total expenses (including salary) of Rs. 238.47/- Lacsincurred at Bundi, Chittorgarh, Pratapgarh, & Bikaner and tranche wasissued Rs. 5.85/- lacs only, out of which no tranche was issued at Bundi& Chittorgarh.

B. Observations/ comments as contained in Management Letter

Our observations/ comments, as contained in the attached Management letterwherein internal control system on certain areas needs to be furtherstrengthened including certain issues pertaining to non-compliances withstatutes. The key issues are as under:-

a) Statutory dues was Rs. 7,46,015/-, out of this TDS delay in deposit wasRs. 4,63,162/-, short deposit of TDS was Rs. 6,662/-, short deductionof TDS was Rs. 1,52,211 and non deduction and non deposit of TDSwas Rs. 49,564/-.

GPF and SI deducted but not deposited and short deposited were Rs.73,516/- and 900/- respectively.

Moreover there were delays/ non availability of TDS returns andincorrect TDS returns filed in few cases.

b) Material departure from the internal control policies was brought toattention, specifically in relation to:

i. Maintenance of financial records due to non-preparation ofvouchers in Tally on real time basis, non-mentioning of narrationon the vouchers, accounting staff not adequately trained forworking in Tally, lack of control over processing of vouchers andthe manuals not followed properly. Further, supporting in case ofexpenses incurred on training and workshop were not adequate.

iii. attendance and leave records for employees/ consultant/ PFTs/contractual staff deployed through placement agencies were notproperly maintained;

iv. Non-recovery/ non-adjustment of advances of Rs. 211.80 lakhsgiven to other than staff.

Page 5: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

v. Advances given to staff, was not adjusted with in stipulatedperiod. Interest on advance to staff of Rs. 8,921/- is to berecovered from concern staff.

vi. Procurement or Tenders procedures not followed at dungarpurDPMU regarding vehicle hiring and made payment of Rs.2,54,184/-.

Report on Other Matters

a) With respect to Interim Unaudited Financial Reports (IUFRs) submitted to theWorld Bank, it was noted that the basis for consolidation of IUFRs submitted tothe World Bank was not verified to us nor tallied with books of accounts andtherefore we cannot comment on the accuracy of the same.

b) Fixed assets of Rs. 36.76/- lacs out of total Fixed Assets of Rs. 124.64/- lacswere held at following locations as on 31.03.2015. However, the physicalverification of assets was not carried out during year 2014-15 or subsequentlythus assets were not verified.

For JLN US & CO.Chartered Accountants

Firm Reg. No: 101543W S

Place : JAIPUR NEERAJ KUMAR JAIDate 31s December, 2015. Partner

Membership No. 408211

Page 6: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD - RAJASTHAN RURAL LIVELIHOOD PROJECT(Registered Under The Rajasthan Societies Registration Act, 1958)

3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur

Balance Sheet As At 31st March, 2015

As at 31st March, As at 31st March, As at 31st March, As at 31st March,2015 (Rs.) 2014 (Rs.) 2015 (Rs.) 2014 (Rs.)

Fund Account from GoR (unspent balance) Fixed Assets (Schedule 'A' enclosed)Opening balance 190,105,439.14 70,923,651.28 Gross Block 17,376,741.55 15,370,936.55Add: Fund received during the year 1,100,000,000.00 750,000,000.00 (Less): Accumulated depreciation (4,912,707.19) (4,912,707.19)Add: Miscellaneous Income 38,540.00 19,363.00 Net Block 12,464,034.36 10,458,229.36Add: Interest on saving bank 11,232,459.85 4,637,870.00(Less): Transfer to Income a Expenditure account (832,624,432.38) (631,353,967.14) Current Assets(Less): Transfer to Capital Fund Account (2,005,805.00) (4,121,478.00) Cash ft bank balances

466,746,201.61 190,105,439.14 Cash in Hand 19,240.00 18,189.00Capital Fund Account Balances with banks:(created to the extent assets capitalised) -Saving bank 302,206,925.32 85,810,826.54Opening balance 10,458,229.36 9,347,005.51 -Current account - 265,513.00Add: Transferred from Fund account 2,005,805.00 4,121,478.00 -Personal Deposit Account maintained with GoR Treasury 100,000,000.00 100,000,000.00

Fund-In-Transit(Dungerpur and Udaipur) 30,000,000.00

(Less): Transferred from Income ft Expenditure account - (3,010,254.15) 432,226,165.32 186,094,528.54

12,464,034.36 10,458,229.36 Loans Et Advances

Advance to vendors 34,327,032.72 5,353,949.93Current Liabilities Advance to employees 2,320,264.00 550,886.00Security Deposit/ EMD - vendors 986,111.00 570,990.00 Security deposit/EMD- State Govt. treasury 99,710.00 99,710.00

Payable to State Govt. Treasury 400.00 400.00 Receivable from GOR towards Purchase of Assets 11,911.00 11,911.00Advance from State Govt. Treasury 783,349.00 783,349.00 Advance to NRLM project - 92,873.00Advance from NRLP Project 55,343.00 - TDS Receivable 587,112.00Salary deductions 181,741.71 317,029.61 SPMU Advance (Maintained in seprate a/c) 100,000.00Tax Deduction at Source 5,238.72 5,764.72Payable to Rajasthan Skill ft Livelihoods DevelopmentCorporation (RSLDC) 83,260.00 83,260.00Payable to vendors 33,614.00 33,614.00Refund of unutilized grant of DPIP project 304,012.00 304,012.00Payable for patrakar kalyan kosh (PKK) 438.00Advancve from NRLM Project 492,486.00

Significant Accounting Policies and Notes to Accounts formingpart of the Balance sheet enclosed

1 482,136,229.40 202,662,087.83 482,136,229.40 202,662,087.83

For and on behalf of the Rajasthan Grameen Aajeevika Vikas Parishad As per our Report of even date attachedFor JLN US t Co.,

SR nghThakur C drFinancial Advisor State Mission Director Partner

Membership No 408211Place: Firm Reg. No. 101543WDate: ' ) 2

Page 7: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD - RAJASTHAN RURAL LIVELIHOOD PROJECT(Registered Under The Rajasthan Societies Registration Act, 1958)

3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur

income & Expenditure Account for the year ended 31st March, 2015

For the year ended For the year ended For the year ended For the year endedEXPENDITURE 31st March, 2015 31st March, 2014 INCOME 31st March, 2015 31st March, 2014

(Rs.) (Rs.) (Rs.) (Rs.)

Project Implementation Support Transfer from Fund account from GoR 832,624,432.38 631,353,967.14Salary 57,113,351.87 56,277,109.75Contractual Payments (Salary) 29,044,725.00 28,657,213.00Travelling Allowance 4,343,546.00 2,586,578.00Medical Expenses (Employees) 774,334.00 887,898.00Office Expenses 3,009,461.00 3,275,013.00Telephone 1,460,434.00 1,435,872.00Office Rent 3,570,305.00 3,606,743.00Printing & stationery 3,983,314.00 2,916,168.00Vehicle Hiring 4,505,617.00 4,802,477.00Vehicle Repair a Maintenance 89,827.00 73,333.00Professional a Consultants Fees 4,332,051.00 2,022,908.00Advertisement 609,874.00 1,263,236.00Entertainment 49,172.00 69,232.00Meetings 294,205.00 450,187.00Bank charges (5,442.00) 11,100.95Monitoring & Evaluation:-Baseline Study 55,800,00 207,739.00-Process Monitoring 164,742.00-Impact Assessment 2,322,999.00 49,062.00Training a Capacity Building:-induction Training 109,405.00 409,999.00-Management Training 276,425.00 118,921.00-Thematic Training- TCB 365,224.00 19,135.00-Training a Visit 9,671,612.00 348,693.00-Stakeholder Workshop 462,312.00 11,415.00Community Investment SupportSHG Livelihood Investment Tranche-I 63,297,350.00 54,059,000.00SHG Livelihood Investment Tranche-II 438,166,050.00 357,498,000.00institutional Building & Social Empowerment

Support to Project Facilitation Team (PFT)Capacity Building of PFT 34,421,818.42 5,111,973.50Remuneration 43,113,724.95 54,890,953.44Contractual Payments (Salary) 13,289,731.00 3,259,311.00Travelling Allowance 693,555.00 1,416,382.00Office Expenses 1,630,011.00 959,438.00Telephone 453,614.74 432,946.00Office Rent 536,165.00 427,775.00

Chartered

Page 8: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

Medical 34,387.00 98,302.00Printing Et stationery 429,148.00 8,662.00Misc Expense

Support to PFT(Allowances)

Community Mobilization Et Institution BuildingCommunity Moblization 12,783,048.00 2,940,625.00Community Resource Persons Expenses 16,210.00 474,457.50Support to Community Service Provider 87,676,649.40 39,223,358.00Capacity BuildingIEC Activities 909,876.00 1,052,751.00

Skill Develpoment & Employment Promotion 8,569,800.00

Depreciation 3,010,254.14

(Less): Transferred to Capital Fund account - (3,010,254.14)

Significant Accounting Policies and Notes to Accounts formingpart of the Income and Expenditure Account enclosed

832,624,432.38 631,353,967.14 832,624,432.38 631,353,967.14

For a d on behalf of the Rajasthan Grameen Aajeevika Vikas Parishad As per our Report of even date attachedFor JLN US Et Co., C

irmour Meena ee eSigh ThakurjainFinancial Advisor State Mission Director Partner

Asrm Reg.r o. even3 date atacheMembership No 408211

Plac: a e'z'Firm Reg. No. 101543W

Date:

Page 9: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD - RAJASTHAN RURAL LIVELIHOOD PROJECT(Registered Under The Rajasthan Societies Registration Act, 1958)

3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur

Receipts & Payments Account for the year ended 31st March, 2015

For the year ended For the year ended For the year ended For the year endedRECEIPTS 31st March, 2015 31st March, 2014 PAYMENTS 31st March, 2015 31st March, 2014

(Rs.) (Rs.) (Rs.) (Rs.)

Opening Balance - Cash in hand 4,231.00 Project Implementation Support

Cash at Bank 18,189.00 Salary 57,113,351.87 56,277,109.75-Saving bank 85,810,826.54 68,337,657.46 Contractual Payments (Salary) 29,044,725.00 28,657,213.00-Current account 265,513.00 1,044,438.00 Travelling Allowance 4,343,546.00 2,586,578.00PD Account 100,000,000.00Fund received from GoR 1,100,000,000.00 750,000,000.00 Medical Expenses (Employees) 774,334.00 887,898.00Miscellaneous Income 38,540.00 19,363.00 Office Expenses 3,009,461.00 3,275,013.00Interest on saving bank 11,232,459.85 4,637,870.00 Telephone 1,460,434.00 1,435,872.00Salary deductions 317,029.61 Office Rent 3,570,305.00 3,606,743.00TDS - Printing E stationery 3,983,314.00 2,916,168.00Security Deposit/EMD - vendors 415,121.00 79,030.00 Vehicle Hiring 4,505,617.00 4,802,477.00RSLDC fund - Vehicle Repair & Maintenance 89,827.00 73,333.00Advance to employees received back - Professional Et Consultants Fees 4,332,051.00 2,022,908.00Refund of unutilized grant of DPIP project 304,012.00 Advertisement 609,874.00 1,263,236.00Advance from NRLP Project 55,343.00 Entertainment 49,172.00 69,232.00Payable towards Patrakar Kalyan Kosh(PKK) 438.00 Meetings 294,205.00 450,187.00Advance from NRLM Project 585,359.00 Bank charges (5,442.00) 11,100.95Significant Accounting Policies and Notes to Accounts formingpart of the Receipts and Payments Account enclosed Monitoring Et Evaluation:

-Baseline Study 55,800.00 207,739.00-Process monitoring 164,742.00-impact Assessment 2,322,999.00 49,062.00Training Et CapacitV Building:-induction Training 109,405.00 409,999.00-Management Training 276,425.00 118,921.00-Thematic Training- TCB 365,224.00 19,135.00-Training a± visit 9,671,612.00 348,693.00-Stakeholder Workshop 462,312.00 11,415.00Community Investment SupportSHG Livelihood Investment Tranche-I 63,297,350.00 54,059,000.00SHG Livelihood Investment Tranche-II 438,166,050.00 357,498,000.00Institutional Building & Social Empowerment

Support to Proiect Facilitation Team (PFT)Capacity Building of PFT 34,421,818.42 5,111,973.50Remuneration 43,113,724.95 54,890,953.44Contractual Payments (Salary) 13,289,731.00 3,259,311.00Travelling Allowance 693,555.00 1,416,382.00Office Expenses 1,630,011.00 959,438.00Telephone 453,614.74 432,946.00Office Rent Gb tes 536,165.00 427,775.00Medical Expenses (Employees) 11 34,387.00 98,302.00Printing Et stationery 429,148.00 8,662.00

Page 10: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

Misc ExpenseSupport to PFT(Attowances)Community Mobilization Et Institution Buildin-

Community Moblization 12,783,048.00 2,940,625.00Community Resource Persons Expenses 16,210.00 474,457.50

Support to Community Service Provider 87,676,649.40 39,223,358.00Capacity BuildingIEC Activities 909,876.00 1,052,751.00

Skill Develpoment & Employment Promotion 8,569,800.00

Purchase of Fixed Assets 2,005,805.00 4,121,478.00

Salary deductions 135,287.90 131,621.18TDS 587,638.00 210,785.28

Security Deposit/ EMD deposited in State Govt. Treasury - 15,050.00Advance to employees 1,769,378.00 46,790.00Advance to vendor 28,973,082.79 2,614,626.93SPMU Advanve (Maintained in Seprate A/c) 100,000.00 -

Advances to NRLM Project . 104,784.00

Payable to RSLDC - 50,000.00

Closing Balance:

Cash in hand 19,240.00 18,189.00Cash at Bank-Saving bank 302,206,925.32 85,810,826.54-Current account - 265,513.00-PD Account 100,000,000.00 100,000,000.00Fund- In-Transit (Dungerpur and Udaipur) 30,000,000.00 -

1,298,421,789.39 824,743,631.07 1,298,421,789.39 824,743,631.07

F d on behalf of the Rajasthan Grameen Aajeevika Vikas Parishad As per our Report of even date attached

For JLN US & Co.,

irmour Meena eaerajJainFinancial Advisor State Mission Director Partner O

Membership No 408211

Place: P A Firm Reg. No. 101543W

Date:

Page 11: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD - RAJASTHAN RURAL LIVELIHOOD PROJECT(Registered Under The Rajasthan Societies Registration Act, 1958)

3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur

Schedules to Balance Sheet

chedule- A: FIXED ASSETS

DESCRIPTION RATE OF GROSS BLOCK AS AT ADDITIONS (Rs.) DELETION/ GROSS BLOCK AS AT DEPRECIATION AS DEPRECIATION FOR TOTAL NET BLOCK AS AT NET BLOCK AS AT01.04.2014 SALES 31.03.2015 AT 01.04.2014 (Rs.) THE YEAR (Rs.) DEPRECIATION UP TO 31.03.2015 31.03.2014

DEP. (Rs.) (Rs.) (Rs.) 31.03.2015 (Rs.) (Rs.) (Rs.)(%) Upto 180 days More than 180

days

TangibleComputer 60% 3,882,473.00 421,675.00 468,909.00 4,773,057.00 2,684,927.88 - 2,684,927.88 2,088,129.12 1,197,545.12Office Equipments 15% 3,884,468.65 666,735.00 360,460.00 - 4,911,663.65 699,525.76 - 699,525.76 4,212,137.89 3,184,942.89Furniture & Fixture 10% 5,524,453.90 11,800.00 76,226.00 - 5,612,479.90 704,660.47 - 704,660.47 4,907,819.43 4,819,793.43Vehicle (Motor car) 15% 582,192.00 - 582,192.00 224,653.48 - 224,653.48 357,538.52 357,538.52Intangible (other than

internally generated)Tally software - 1,497,349.00 - - - 1,497,349.00 598,939.60 598,939.60 898,409.40 898,409.40

Current year's total 15,370,936.55 1,100,210.00 905,595.00 - 17,376,741.55 4,912,707.19 - 4,912,707.19 12,464,034.36 10,458,229.36Previous year's total 11,249,458.55 2,281,894.00 1,839,584.00 - 15,370,936.55 1,902,453.05 3,010,254.14 4,912,707.19 10,458,229.36

Page 12: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD -

RAJASTHAN RURAL LIVELIHOOD PROJECT

(Registered Under The Rajasthan Societies Registration Act, 1958)

3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marq, Jaipur

Significant Accounting Policies and Notes to Accounts As At 31st March, 2015

I. Significant Accounting Policies

1. Basis of preparation of Financial Statements

The accompanying financial statements are prepared under the historical cost

convention and have been prepared in accordance with the applicableaccounting standards issued by the Institute of Chartered Accountants of

India. Financial Statements are drawn up on 'Cash Basis'.

2. Fixed Assets

Fixed assets are stated at cost of acquisition including taxes, duties, freight

and other incidental expenses relating to the acquisition and installation.

Capital fund, equivalent to cost of fixed assets purchased during the year is

created out of fund received.

3. Intangible Assets

Intangible asset consists of computer software and is stated at cost of

acquisition/ implementation less accumulated depreciation. It is amortized

over a period of 5 years on straight line basis.

4. Depreciation

Depreciation on fixed assets is not provided on fixed Assets during the

financial year 2014-15. However policy of charging depreciation was followed

in the financial year 2013-14.

5. Recognition of Income/ Expenditure

i. Funding from the State Government (GoR) is recognized as income to

the extent of expenditure incurred and unspent balance is shown underFund Account from GoR.

ii. Livelihood Investment Tranche-I and Tranche-II released to various Self

Help Group (SHG) is accounted for as an expenditure on the release of

funds.

iii. Interest and other income are accounted for on cash basis.

iv. Expenses including on programmes are accounted for on 'cash' basis.

Page 13: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

II. Notes to Accounts

1. Brief description of 'RGAVP' society

Government of Rajasthan (GoR) constituted a society, which was registered

in the name of 'Rajasthan Grameen Aajeevika Vikas Parishad' (hereinafter

referred to as 'RGAVP') with the Registrar of Societies, Government of

Rajasthan under the Rajasthan Societies Registration Act, 1958 vide

registration no. 770 Jaipur/2010-11 dated 2 7th October, 2010.

The Society functions under the administrative control of Department of Rural

Development and Panchayati Raj. It is mandated to implement the rural

livelihoods programs associated with Self Help Group (SHG) based

institutional architecture to create financially sustainable and effective

institutional platforms of the rural poor, enabling them to increase household

income through sustainable livelihood enhancements and improved access to

financial and selected public services to build their capacities to deal with the

rapidly changing external socio-economic and political world.

The society handles various livelihood projects apart from 'RRLP' project.

2. Brief description of 'RRLP' project activities

(i) Project Preparation Facility (PPF):

Project Preparation Facility (PPF) for the Rajasthan Rural Livelihoods

Project (hereinafter referred to as 'RRLP') was carried out by the

Government of Rajasthan during the period 8 th October, 2009 to 3 1st

March, 2011 in terms of 'Advance agreement for the preparation of

proposed RRLP project' - project preparation advance no. 0690-0-INdated 8 th October, 2009 wherein the Project Implementation Plan (PIP)

was prepared and submitted to the World Bank for financing.

(ii) Project Phase:

The financing agreement - credit number 4859-IN dated 2 4 th May, 2011for the 'RRLP' project was entered between International Development

Association (IDA) and Government of India for SDR 106,700,000wherein the expenses upto 88.5% are to be financed out of the said

credit facility and the balance by the Government of Rajasthan.Simultaneously, a Project Agreement was entered for the

implementation of 'RRLP' project between International DevelopmentAssociation (IDA), Government of Rajasthan and Rajasthan Grameen

Aajeevika Vikas Parishad Society. The project is to be carried out during

the period from 2 4 th May, 2011 to 3 1st October, 2016.

The objective of project is to enhance economic opportunities, access to

basic amenities and participation in community decision making for the

poor with a focus on women, marginalized group in 18 targeted districts

of Rajasthan namely Banswara, Baran, Bhilwara, Bikaner, Bundi,

Chittorgarh, Churu, Dausa, Dholpur, Dungarpur, Jhalawar, Karoli, Kota,Pratapgarh, Rajsamand, Sawai Madhopur, Tonk and Udaipur.

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(iii) Funding Modality for the Project:

The funds are transferred by 'IDA' to the Government of India, whichare then transferred to 'RGAVP' through Government of Rajasthan.Accordingly, the entire funding is accounted for under Fund Accountfrom GoR in the accounts.

3. Other Notes

(i) The enclosed financial Statements comprise the accounts of its StateProject Management Unit (SPMU) and 18 District Project ManagementUnit (DPMUs). The financial statements of both SPMU and each ofDPMUs have been combined on a line-to-line basis by adding the bookvalue of like items of assets, liabilities, income and expenditure. Intra-unit transactions have been eliminated on consolidation. These do notrepresent the financial statements of 'RGAVP'.

(ii) RGAVP is a society where numbers of projects are carried out. As theseaccounts are of one of the project namely 'RRLP' hence considering thenature of its activities.wherein no income is generated which attractstax, accordingly no provision for tax is considered necessary in theenclosed accounts.

(iii) In the opinion of the management, the Current Assets and Loans &Advances as at 31.03.2015 have a value on realization in the ordinarycourse of business at least equal to the amount at which they are statedin the Balance Sheet.

(iv) Debit/ Credit balances are subject to confirmation/ reconciliation. Theimpact, if any, subsequent to the reconciliation will be taken in the yearthe confirmation/ reconciliation is carried out.

(v) The staff for the project has been deputed by the Government ofRajasthan. The salary of the deputed staff is charged to the project andapplicable statutory compliances such as provision of EmployeesProvident Fund Act, Employees State Insurance Act, Payment of BonusAct, Payment of Gratuity Act etc. are complied by the Government ofRajasthan.

Further, certain staff for the project has been hired on contractual basisfor which the Society has no obligation towards employees benefitsexcept for the remuneration paid accordingly none of the applicablestatues thereto as are applicable to employees are applicable to thesecontractual employees.

(vi) The financial statements of the project are drawn on cash basis henceno provisions has been created including for approved audit fees(including out of pocket expenses) of Rs. 9,00,000/- for the year.

(vii) 'RGAVP' to implement 'RRLP' programme has set up District ProjectManagement Units (DPMU) in 18 targeted districts of Rajasthan, out ofwhich Total expenses Including salary Rs. 238.47/- Lacs incurred atBundi, Chittorgarh, Pratapgarh, & Bikaner and tranche were issued Rs.5.85/- lacs only, out of this no tranche was issued at Bundi &Chittorgarh.

3/

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(viii) Grant of Rs. 10/- crores received in financial year 2013-14 fromGovernment of Rajasthan (GoR) is retained in the Personal Depositaccount maintained with Treasury of GoR which is pending transfer tothe Project Bank accounts and has been shown separately under Cash &Bank Balances.

(ix) Refund of unutilized grant of Rs. 3,04,012/- was received in the year2013-14 pertaining to erstwhile DPIP project and has been shown underCurrent Liabilities. This amount shall be returned as and when theamount is claimed.

(x) During the financial year 2014-15, Advance received from NRLP Projectof Rs. 55,343/- & from NRLM project of Rs. 4,92,486/-.

(xi) TDS of Rs. 5,87,112/- was deducted by banks in few districts, which isour assets in shown in balance sheet under the head "Current Assets".

(xii) On our balance sheet dated 31-03-2015 Advances Outstanding of Rs23,20,264/- and 34327032/- in the heads of staff and Vendorsrespectively, Which is shown as "Loans & Advances".

(xiii) In accordance with Accounting Standard (AS 18) "Related PartyDisclosures", disclosure in respect of transactions with the relatedparties are as follows:

a. Name of related party and description of relationship: KeyManagement Personnel

NAME RELATIONSHIPMr. Rajeev Singh Thakur State Mission Director

Note: Related party relationship is as identified by the Society andrelied upon by the Auditors.

b. Details of transactions with the related party are as under:

Nature of For the year ended For the period endedTransaction 3 1 st March 2015 3 1 st March, 2014

LRs. (Rs.)Salary NIL NIL

(xiv) The Society is classified as Small and Medium Sized Enterprise (SME) ofLevel - II entity for the purposes of applicability of AccountingStandards as defined by the Council of the Institute of CharteredAccountants of India. Accordingly, the Society has complied with theAccounting Standards as applicable to a Small and Medium SizedEnterprise. Pursuant to the exemptions/ relaxations applicable to SME ofLevel - II, Accounting Standard (AS) 3 - Cash Flow Statements and AS17 - Segment Reporting are not applicable to the Society for thecurrent year. Further, certain exemptions/ relaxation from recognition,measurement and disclosure requirements in terms of AccountingStandard 15- Employee Benefits, Accounting Standard 19 - Leases,Accounting Standard 28 -Impairment of Assets and AccountingStandard 29 - Provisions, Contingent Liabilities and Contingent Assetshave been extended to the Society for the current year. Accordingly, theSociety has disclosed information to the extent applicable in thesefinancial statements pursuant to the above exemptions/ relaxations

4

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(xv) Surplus funds are parked with the banks on which interest is earned,which is ploughed back to the project through fund account from GoRdirectly including any miscellaneous income.

(xvi) Claims against the Society not acknowledged as debts as at 3 1st March,2015: Rs. Nil.

(xvii)The previous year's figures have been regrouped/ rearranged, whereverconsidered necessary to make them comparable with the current yearfigures.

For and on behalf of the Rajasthan As per our Report of even date attachedGrameen Aajeevika Vikas Parishad For JLN US & Co.,

Chartered AccountantsFirm Reg. No. 10154 3

SIRMOUR MEENA Rajeev Singh Thakur Neeraj JainFinancial Advisor State Mission Director Partner

Membership No. 408211

Place: JAIPURDate: 31st December 2015

5

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RAIASTHAN.fGRAMEcEN AAIE'EVIKA VIKASPAR ISHADL(RAVPI IAIPUR

RAIASTHAN RURAL LIVELIHOOD POJECT

{RRLP)

LWZ Vs ce CO8'crigrteredAccountdintsOffice No 444, Sunny Mart, New Aatish Market,Mansarovar, Jaipur (Rajasthan) - 302020Mobile No. 07737195080 0141-5139911Email:- [email protected], nkj81@rediffmailcom

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Table of Contents

SECTION I

1.1 Introduction 1

1.2 Project Background 1

1.3 Brief Background of the Project 1 - 2

1.4 Objectives of the Project 2

1.5 Funding Modalities 3

SECTION II

2.1 Scope of Audit 4-6

2.2 Limitations of Audit 6-7

SECTION III

3.1 Executive Summary of Observations/

Recommendations 8 - 10

3.2 Management Letter 11 - 37

3.3 Annexure ( A to H ) 38 - 51

3.4 Action Taken Report & Satisfactory 52 -63

Report for the year 2013-2014

3.5 Action Taken Report & Satisfactory 64 -72

Report for the year 2012-2013

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Management Letter ofRRLP Project JLN US & CO

For the year 2014-15 CHAR TERED ACCOUNTANTS

RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD (RGAVP), JAIPUR -

RAJASTHAN RURAL LIVELIHOOD PROJECT(RRLP)

MANAGEMENT LETTER FOR THE YEAR 2014-15

SECTION - I

1.1 INTRODUCTION

The audit of Rajasthan Rural Livelihoods Project (hereinafter referred to as'RRLP'), an International Development Association (hereinafter referred to

as 'IDA') assisted project funded in terms of credit no. 4859-INhas beencarried out by "JLN US &Co., Chartered Accountants, 3AIPUR (hereinafterreferred to as 'JLN')"for the year 2014-15.

The Ministry of Rural Development and Panchayati Raj, Government ofRajasthan (hereinafter referred to as 'RDPR') is executing the 'RRLP'project through "Rajasthan Grameen Aajeevika Vikas Parishad (hereinafterreferred to as 'RGAVP')", a society registered under The RajasthanSocieties Registration Act, 1958.

1.2 PROJECT BACKGROUND

Recognizing the need for continued action for promoting livelihoods in theState, Government of Rajasthan through 'RGAVP'is implementing a followon project (referred to as RRLP) to the District Poverty Initiative Project(DPIP) implemented during the period 2000-2007. The 'RRLP' projectsbeing implemented in 18 districts of Rajasthan, namely Baran, Bhilwara,Bundi, Banswara, Bikaner, Chittorgarh, Churu, Dausa, Dholpur,Dungarpur, Jhalawar, Karoli, Kota, Pratapgarh, SawaiMadhopur,Rajsamand, Tonk and Udaipur over a period of six years.

For implementation of 'RRLP' project, an independent society has been setup namely "Rajasthan Grameen Aajeevika Vikas Parishad" which providesoverall direction to the project. The society has a three tier structure underGoverning Council and Empowered Committee and is headed by a StateMission Director. The program management units have been set up atthree levels i.e. State, District and PFT level. The State ProjectManagement Unit (SPMU) has the responsibility for management andimplementation of mission strategies. The District Project ManagementUnit (DPMU) is responsible for the coordination, managing, supervisingand supporting the project implementation. The PFT are the primaryimplementation Unit within the overall project structure.

1.3 BRIEF BACKGROUND OF THE PROJECT

Project Name : Rajasthan Rural Livelihood Project (RRLP)

Project Period : Project Preparation Facility: 8th October2009 - 31t March 2011

1hf

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Management Letter ofRRLP Project JLN US & COFor the year 2014-15 CHAR TERED ACCOUNTANTS

Project Period: 24th May2011 - 3 1st

October 2016

Implementing : Rajasthan Grameen Aajeevika VikasAgency Parishad(RGAVP)

Amount of Financing : 106,700,000.00(expressed in SDR)

1.4 OBJECTIVES OF THE PROJECT

The objective of Rajasthan Rural Livelihood Project (RRLP) is to enhancethe economic opportunities, access to basic amenities and participation incommunity decision making for the poor, with a focus on women andmarginalized groups in 18 targeted districts of Rajasthan. The objective isto be achieved through support under five broad components as detailedunder:

(i) Institution Building and Social Empowerment

The objective of this component is to help the poor mobilizethemselves into Self Help Groups (SGHs) and gradually developtheir own capacity to initiate and expand sustainable livelihoodactivities.

(ii) Community Investment Support

The objective of this component is to support asset creation of SHGsand their federations and identify and support innovativeapproaches to improve the livelihood of the rural poor.

(iii) Skills Development and Employment Promotion

The objective of this component is to support beneficiaries tocapture new employment opportunities through the establishmentof a structured mechanism for skill development and job creation.

(iv) Climate Change Adaptation

The objective of this component is to develop and implementdrought adaptation mechanisms and institutional models, at thestate, district, and local level, for a more effective delivery ofassistance to drought-affected communities through improvedcoordination and leveraging programs, currently delivered by theGovernment of Rajasthan.

(v) Project Implementation Support.

2

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Management Letter ofRRLP Project JLN US & CO

For the year 2014-15 CHAR TERED ACCOUNTANTS

1.5 FUNDING MODALITIES

The flow of funds is depicted through a flow chart as given below:

InternationalDevelopment Association

Government ofIndia

Government ofRajasthan.

RGAVP

3CharteredAccountants *

3

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Management Letter ofRRLP Project JLN US & COFor the year 2014-15 CHARTERED ACCOUNTANTS

SECTION - II

2.1 SCOPE OF AUDIT

4 To ensure that World Bank receives adequate, independent,professional audit assurance that the proceeds of the credit wereused for the purposes intended that the PFS are free from materialmisstatement, and the terms of the legal agreements were compliedwith in all material respects.

4 The key objectives of the Project's external audit are to give anopinion whether:

* the PFS give a true and fair view of the financial position ofthe Project at the end of the period under audit, and of thesources and applications (including expenditure) of projectfunds for that period;

* the Project funds were utilized for the purposes for whichthey were provided;

* expenditures are eligible for financing under the Project andthese were exclusively financed through the Project funds andno other sources of funds have been received by RRLP forincurring these expenditures;

* expenditure reported in the Interim Unaudited FinancialReports (IUFR) are in agreement with the books of accountand the IUFRs can be relied upon to support applications forwithdrawal of Credit, and adequate documentation has beenmaintained to support these claims;

* Procurement has been carried by RRLP in line with the agreedprocedures as detailed in the Project legal agreements andthe Procurement Manual; and

* The Project has an adequate internal control system(including its continuing implementation and effectiveness)and adheres to the provisions of the project legalagreements, the Financial Management, Procurement andOperations Manual in all material aspects.

4 The Project's books of accounts provides the basis for preparation ofthe PFS and are established to reflect the financial transactions inrespect of the project as maintained by the project implementingagency, RGAVP at the State Project Management Unit (SPMU),District Project Management Units (DPMU) and Project FacilitationTeams (PFT).

4 The audit has been carried out in accordance with the Standards ofAuditing issued by the Institute of Chartered Accountants of India(ICAI). Accordingly we had considered the materiality when

4

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Management Letter ofRRLP Project JLN US & COFor the year 2014-15 CHARTERED ACCOUNTANTS

planning and performing the audit to reduce the risk to anacceptable level that is consistent with the objectives of the audit.While the primary responsibility for the prevention and detection offraud and error or ensuring that the project funds are used forpurposes as required in the legal agreements, rests with both thosecharged with governance and the management of RGAVP, inplanning and performing the audit procedures and evaluating andreporting the results thereof to reduce the audit risk to anacceptably low level, we had considered the risks of materialmisstatements in the financial statements resulting from fraud anderror, as required by Standard on Auditing 240: The Auditor'sResponsibilities to consider Fraud and Error in an Audit of FinancialStatements issued by the ICAL

Expenditure is incurred against the funds released by theGovernment of Rajasthan, which is received from the World Bankthrough Government of India covering the Project cost. A quarterlyInterim Unaudited Financial Report (IUFR) based on actual amountsspent under various interventions is sent to Government of Indiaand the World Bank.

&1 The scope of the audit covers such applied tests of accountingrecords, internal checks and control and other necessary audit ofthe accounts as per general principles and standard of audits of theInstitute of Chartered Accountant of India (ICAI). While conductingthe Audit, attention was given to the following:

* Funds have been used in accordance with the condition of therelevant financial norms and financial regulations with dueattention to economy and efficiency, and only for the purposefor which the financing was provided.

* Generally accepted accounting principles are followed by allaccounting centers under RRLP in a consistent manner.

Goods, works and services financed have been procured inaccordance with relevant provisions of the procurementprocedure prescribed for the purpose. Proper documents,namely, purchase orders, tender documents, invoices,vouchers, receipts, pay bills, TA bills etc. are maintained andlinked to the transactions and retained till the end of theproject.

* All necessary supporting documents, records and accountshave been kept in respect of all project transactions reportedthrough the IUFR. Clear linkages exist between books ofaccounts and reports presented to the Government ofRajasthan and the World Bank.

The expenditures claimed through IUFRs are eligible withinthe legal agreements and the extent to which the IUFRs canbe relied upon as a basis for reimbursement. Where ineligibleexpenditures were identified as having been included in

s5 -~Charbm~d 0

SA=cuntaWts-

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Management Letter ofRRLP Project JLN US & COFor the year 2014-15 CHAR TERED ACCOUNTANTS

withdrawal applications and reimbursed against, these havebeen specifically reported by us.

* Expenditure incurred under RRLP project is strictly inaccordance with the financial norms or any other clarificationsissued from time to time.

* An assessment of the adequacy of the project financialmanagement systems, including internal controls includingthe aspects such as adequacy and effectiveness ofaccounting, financial and operational controls, and any needfor revision; level of compliance with established policies,plans and procedures; reliability of accounting systems, dataand financial reports; physical verification and reconciliationprocedures; methods of remedying weak control or creatingcontrols in areas in where they are lacking.

* Separate agency was appointed to conduct the internal auditof RRLP project under the defined terms of reference. Theinternal audit reports to the extent made available werereviewed by us however the compliances there against havenot been furnished and also these reports were not reviewedappropriately by the Project management/ committee asstipulated in Finance manual. This has been appropriatelyreported by us in the Management Letter.

* The reconciliation of Bank Statements and review and followup of old outstanding/unusual entries was undertaken by us.

* Status of audit compliance of previous audit objections raisedwas verified and the observations still persisting have beenincluded by us under Action Taken Report section, which hasbeen prepared on exceptional reporting principles.

2.2 Limitations of Audit

Limitations of 'JLN US & CO.' in carrying out the assignment as per scopeof work are as under:

4A 'JLN US & CO.' has restricted the scope of work to 'Terms ofReference' only.

'JLN US & CO.' has undertaken the audit in accordance withgenerally auditing standards, guidelines issued by Institute ofChartered Accountants of India.

In performing review and verification, 'JLN US & CO.' has reliedentirely on:

* Financial and expenditure report/ details provided byManagement. S

6

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Management Letter ofRRLP Project JLN US & COFor the year 2014-15 CHARTERED ACCOUNTANTS

* Financial information provided by the concerned projectofficials.

* Other information, schedules, reports and explanations asgiven to us during and in connection with our audit.

* Report includes comments on those accounting issues/accounting policies, which are material and are not inaccordance with the applicable Generally Accepted AccountingPrinciples (GAAP) generally acceptable in India.

* 'JLN US & CO.' has assumed genuineness of all thedocuments and signatures thereon as if they were originalsand also that the copies confirm to the originals.

* Transactions and events which are not recorded and whichwere not disclosed to 'JLN US & CO.' may not have beenidentified in the procedure.

Q& The working papers prepared in conjunction with the work are theproperty of the firm, constitute confidential and proprietaryinformation and will be retained by 'JLN US & CO.' in accordancewith Firm's internal policies and procedures.

Ik 'JLN US & CO.' has no responsibility to update the report for eventsand circumstances occurring after the date of report.

li The draft observations for each DPMUs and SPMU covered by uswas circulated to the concerned office/s against which the responseto the extent furnished have been considered by us andincorporated in the management letter against each observations.In case response has not been furnished then the said fact has beenreported against each observation in the Management Letter.

This report is for the year 2014-15 and is confidential being for useonly to which it is issued. It must not be quoted, cited, copied,disclosed or circulated, or referred to in correspondence ordiscussion with any other person or made public except to a personto whom it is issued.

7

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Management Letter of RRLP Project JLN US & CO.

For the year 2o4-i5 Chartered Accountants

SECTION - III

Executive Summary of Observations/ Recommendations

Risk S. N. Observations/ Recomnmendations Para Reference ofManagement Letter

High 1 a) Non-compliance of provisions of Tax deducted at Source (TDS) was observed due A.2.1 , A.2.2, A.2.3 ,to non/ short deposit and non/ short deduction of TDS of Rs.2,08,437/-, A.2.4, A.2.5, A.2.6

On page 12-15b) Delay in deposit of TDS of Rs. 4,63,162/- .

c) Non-availability of TDS return filed in some cases and late/ incorrect filing of TDSreturns, which attracts interest and penal provisions under Income Tax Act, 1961.

2 1) Amount Deducted but not deposited or short deposited of statutory dues like A.3.1 on page no. 16-GPF/ ESI etc.of Rs. 73,516/- & 900/- respectively, resulting in non-compliance of 17statutory dues.

2) Salary deduction is pending of Rs. 13,930/- , resulting in non-compliance ofstatutory dues.

3 We have observed that Cost of Rs. 2,38,47,036/- was incurred at few districts A.11.3 page no 31where tranche was issued Rs. 5,85,000/- only

4 Following discrepancies were observed in respect of Utthan Sansthans (CDOs): A.14.3 page no 35-36A.8 page no 24-29

* Compliance of provisions/ criteria stipulated in Community Operational Manual(COM) is strictly ensured prior to release of Tranche and accountability ofconcerned officials be fixed.

* Funds are disbursed to SHGs only after formation of Internal Committee andagreement be entered with SHGs prior to release of Tranche.

* Non-receipt of Utilization certification from SHGs for utilization of Tranche-Ireleased.

* Grading of SHGs was done incorrectly by CDO, which was not verified byDPMU/ PFT in various districts.

* Non follow-up of laid down criteria for Co-opted SHGs.

8 UAccon.

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Management Letter of RRLP Project JLN LIS & Co.

For the year 2oi4-i5 Chartered Accountants

* Non-holding of prescribed no. of meetings by SHGs prior to release of Tranche.* Non-obtaining of signature of bookkeeper in form 23(ii)A due to which

availability of bookkeeper at SHG was not ensured.* Tranche be released only after ensuring/ proper verification of requisite details

and documents required as per Community Operational Manual (COM).* Delay Disbursement of Tranche - I even after lapse of substantial time period

from the formation of SHG by DPMU. ( Annexure E)* Delay Disbursement of Tranche - II even after lapse of substantial time period

from the formation of SHG by DPMU. ( Annexure F)* Non disbursement of Tranche even after lapse of substantial time period from

the formation of SHG by DPMU. ( Annexure G)* Non compliance with the guidelines of the manual and 'Panchsutra'.

( Annexure H)* Monitoring mechanism be put in place to ensure that funds given to SHGs are

utilized for the purpose as stipulated in the agreement.

Medium 1 Following discrepancies were observed in respect of fixed assets held for the A.1.1, A.1.2, A.1.3project: page no 11-12

* Summary of fixed assets register was not drawn at the year-end due to whichits balance could not be reconciled with 'Tally' balance.

* Physical verification of assets of Rs 36,76,583/- at listed locations was notcarried out during the year 2014-15 or subsequently.

* A laptop issued to an employee has not been returned even when he wastransferred.

2 Following discrepancies were observed in respect of advance given:- A.4.1, A4.2 page no17-18

* Non recovery of interest on advances given to staff resulting in non complianceof HR manual.

* Other Advances of Rs. 2,11,80,000/- was given without provision of expensesfor the year.

3 Following discrepancies were observed in respect of procurement:- L 9A.12 page 33

9 0

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Management Letter of RPRLP Project JLN IS & Co.For the year 2o4-i5 Chartered Accountants

* Procurement Procedure was not followed properly, Application was found onsimple Paper instead of Letterhead.

* Contact No. & Address was missing in few applications.* Rs. 2,21,640/- was paid for vehicle hiring without quotations.

4 Rs 71,850/- Expenditure related to NRLM paid by RRLP. A.9.1 on page no.29

5 TDS of Rs. 5,87,112/- was deducted on interest income received from banks, Due to A.2.7 on page no.16non providing of Exemption Certificate to the bank.

6 Excess payment of Rs.7943/- made in contravention of agreement A.5.2 on page no.207 General observation found in various DPMU. A.15 on page no.37

Low 1 Following discrepancies were observed in respect of vehicle hiring :- A.13 page no.33-34

* Supporting Bills for vehicle hiring not available.* Rs. 18092/- excess paid for vehicle hiring* Log book was not updated and verified by authorized person.

2 System of processing of vouchers prior to accounting be strengthened in view of A.5 page no 19-20following:

* No proper supporting bills were available for Rs. 3,52,953/-* Rs 5,29,944/- paid to international horticulture innovation and training centre

but supporting bills were not available.

3 Following discrepancies were observed in respect of attendance, leave records and A.11.2 page no 30salary paid to the project staff / Contractual Staff:

* Non-updating of leave register and non-availability of leave applications.* In or Out Time not mention in attendance register.* Attendance Register not maintained properly.

Accou10.

10

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Management Letter of RRLP Project JLN US & CO.

For the year 2ov4-i5 Chartered Accountants

MANAGAMENT LETTER OF RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD (RGAVP)FOR RAJASTHAN RURAL LIVELIHOOD PROJECT (RRLP) FOR THE YEAR 2014-15

S. No. Observations Risk Recommendation

A OBSERVATIONS COMMON TO DPMUs and SPMU

A.1 FIXED ASSETS

A.1.1 1) Fixed Assets Register (FAR) is maintained manually. However, the summary of Med 1) Summary of fixed assetsFAR is not drawn to reconcile the assets with book (Tally) due to which all the ium register be drawn at the yearassets are recorded correctly in FAR could not be verified, end to reconcile its balance

with 'Tally'.2) Depreciation is not charged for the year 2014-15. 2) Depreciation should be

charged.

A.1.2 Fixed assets of Rs. 36.76/- lacs out of total Fixed Assets of Rs. 124.64/- lacs were Med Physical verification of assetsheld at following locations as on 31.03.2015. However, the physical verification of ium should be carried out yearlyassets was not carried out during year 2014-15 or subsequently thus assets were as per policy.not verified.

S.No. Location Value of assets as at31.03.2015 (Rs.)

1 KOTA 4,69,953.002 JHALAWAR 2,80,085.003 BHILWARA 4,05,452.004 BANSWARA 9,85,972.005 DUNGARPUR 12,27,930.006 PRATAPGARH 76,145.007 CHITTORGARH 2,31,046.00

Total 36,76,583.00

A.1.3 A Laptop issued to Mr. N.K.Bansal DPM on 17-08-12 was not submitted. He was Med Laptop should be recovered astransferred in the month of September 2015. lum soon as possible.

Chartere OAccountants

Page 30: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

Management Letter of RRLP Project JLN US & CO.For the year 2014-15 Chartered Accountants

A.1.4 Fixed Assets or Stock Register were found without signature of DPM at bhilwara. Med Authorized Person should signiurn the stock / Fixed Assets

Register.A.2 TAX DEDUCTED AT SOURCE (TDS)

A.2.1 NON DEDUCTION AND NON DEPOSIT OF TDS:- High TDS of Rs.49,564/- should be

LEDGERdeposited along with interest

NAME SECTION LEDE DATE AMOUNT TDS to ensure legal complianceNAME AMOUNTand its recovery be made

BHILWARA 194C PRINT-O-PRINT Mar-15 61,000.00 1,220.00 from the respective vendor.

Swa - 194C SAHEL SAMITI 04-02-15 56,250.00 1,125.00MadhopurSwai - 19C SAHELI SAMITI 26-02-15 5,7.0 1034Sw194C 50,670.00 1,013.40

MadhopurISwai - 194C SAHELI SAMITI 26-02-15Swa94C 34,566.00 691.32

MadhopurSwai -Saio-u 194C PRINT-O-PRINT 20-03-14 50,000.00 1,000.00Madhopur

Saio-u 194C PRINT-O-PRINT 31-12-14 23,794.00 475.88MadhopurDholpur 194C PRINT-O-PRINT 14-10-14 1,43,880.00 2,877.60

Dholpur 194C PRINT-O-PRINT 25-08-14 1,44,645.00 2,892.90

Dholpur 194C PRINT-O-PRINT 02-07-14 71,730.00 1,434.60

Dholpur 1943 PRP TEAM 16-10-14 72,581.00 7,258.10

Dholpur 194] PRP TEAM 20-11-14 74,400.00 7,440.00

Dholpur 194] PRP TEAM 19-12-14 49,600.00 4,960.00

Dholpur 194] PRP TEAM 04-02-15 98,387.00 9,838.70

JHALAWAR 194C SAHELI SAMITI 17-06-14 1,15,000.00 2,300.00

CHURU 194C SAHELI SAMITI 21-08-14 32,000.00 640.00

KOTA 194C BHARTIYA TRAVELS 22-05-14 25,972.00 519.44

124 Chaftemd

12m

tCh/ue

Page 31: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

Management Letter of RRLP Project JLN US & CO.

For the year 2oq4-i Chartered Accountants

KOTA 194C BHARTIYA TRAVELS 10-06-14 21,218.00 424.36

KOTA 194C SAMRIDHI MAHILA 25-07-14 40,000.00 800.00MANDAL

Bundi 194C DEE DEE COMPUTERS 04-04-14 6,500.00 130.00

Bundi 194C DEE DEE COMPUTERS 29-04-14 17,000.00 340.00

Bundi 194C OJHA TRAVELLS 30-04-14 12,253.00 245.06

Bundi 194C OJHA TRAVELLS 03-09-14 21,891.00 437.82

BIKANER 194C PRITHVI ARTS 14/10/14 75,000.00 1,500.00

TOTAL 49,564.00/-

A.2.2 SHORT DEDUCTION OF TDS :- High TDS of Rs. 1,52,211/- shouldbe deposited along with

We have observed short deduction of TDS at following DISTRICTS interest to ensure legalcompliance and its recovery

TDS to Actual Short be made from the respectiveDistricts Sec. Name Date Amount Be deduct Deduct deduction Party.

Dholpur 1943 PRP TEAM 24-03-15 70,679.00 7,068.00 1,414.00 5,654.00

Tonk 194J Sh.China 2014-15 21,290.00 4,258.00 2,129.00 2,129.00Bhai

Nabard April-14 17,44,112. 1,74,411.2 34,882.2SPMU 1943 Consultancy to March- 00 5 5 1,39,529.00

Services. 15

Contractual April-14 1,89,240.0 32,949.0Bikaner 194C to March- 0 37,848.00 04,899.00

15taff480 0 3290 489015

Total 1,52,211/-

13 haAccoun

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Management Letter of RRLP Project JLN US & CO.For the year 2o!q-i5 Chartered Accountants

A.2.3 LATE DEPOSIT OFTDS:- high TDS should be deposited withinterest in case of delay

We have observed That TDS was Late Deposited at following DISTRICTS deposit. Further werecommend that TDS should

Due Date of Deposit be deposited on or before itsDis. Name Month Amount PioDae Delay in Day dedaePeriod Date due date.

BARAN Apr-14 1,780.00 7-05-14 12-08-14 97JHALAWAR Sep-14 988.00 7-10-14 23-3-15 167

BHILWARA April-14 to 7 th of next Monthly dataDec-14 month not provided.

SPMU(194C) Apr-14 7,433.00 5-05-14 3-6-14 29SPMU(194C) July-14 1,40,969.00 7-08-14 8-8-14 1SPMU(194C) Aug-14 6,700.00 7-09-14 10-9-14 3SPMU(194C) Sep-14 1,384.00 7-10-14 9-10-14 2SPMU(194C) Oct-14 6,936.00 7-11-14 10-11-14 3

Still notSPMU(194C) Dec-14 1,100.00 7-01-14 dpot---

depositSPMU(1943) April-14 89,770.00 7-05-14 3-6-14 28SPMU(1943) July-14 21,833.00 7-08-14 8-8-14 1SPMU(194J) Aug-14 16,000.00 7-09-14 10-9-14 3SPMU(194J) Sep-14 16,000.00 7-10-14 9-10-14 2SPMU(1943) Oct-14 35,210.00 7-11-14 10-11-14 3SPMU(1941) Sep-14 4,685.00 7-10-14 9-10-14 2

BIKANER Sep-14 28,600.00 7-10-14 8-10-14 1BANSWARA JUNE-14 7,024.00 7-07-14 31-7-14 24BANSWARA Nov-14 4,185.00 7-12-14 08-1-15 32BANSWARA Dec-14 11,553.00 7-01-15 8-1-15 1BANSWARA june-14 17,950.00 7-07-14 31-7-14 24BANSWARA Oct-14 7,014.00 7-11-14 8-1-15 62BANSWARA July-14 10,000.00 7-08-14 8-1-15 154BANSWARA Aug-14 10,000.00 7-09-14 8-1-15 123BANSWARA Jan-15 10,000.00 7-02-15 2-3-15 23

TOTAL 4,63,162/-A.2.4 SHORT DEPOSIT OF TDS:- high Rs 6,662/- with interest should

be deposit as early as possible.We have observed that Proper TDS was deducted but Deposited Shortly at following

14

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Management Letter of RRLP Project JLN LS & CO.For the year 20zo-iy CharteredAccozmtants

districts

Dis. Name Return/Na Date Deducted Deposit Shortme Amount Amount Deposit

BARAN 26Q 05-01-15 69,717/- 66,155/- 3,562/-BANSWARA 24Q 01-01-15 8,100/- 5,000/- 3,100/-

TOTAL 6,662/-A.2.5 DELAY IN FILLING OF RETURNS high TDS return should file on time

to ensure its legal complianceWe have observed that TDS RETURN was submitted after due date at following & avoid penalty provisions.Districts :-

Dis. Name Form No. Due Date Filling Date Delay in days

TONK 26Q 31-10-14 19-11-14 19 DaysTONK 24Q 31-10-14 03-11-14 3 Days

A.2.6 VARIATION IN TDS AMOUNT AS PER CHALLANS AND RETURN :- high TDS RETURN be revised anddue care should be taken in

Variation in amount of TDS as per challans and amount reported in TDS return was observed as its preparation.detailed below:-

TDS AS PER TDS RETURNDPMU FORM NO. QUARTER CHALLAN (RS.)

(RS.)

24 Q ( 24,000.00 25,000.00

24 Q II 26,000.00 32,000.00

24 Q 1II 31,000.00 32,000.00

24 Q IV 30,000.00 32,100.00Sawai Madhopur

26 Q I 3,362.00 -

26 Q II 2,494.00 5,256.00

26 Q III 2,440.00 4,541.00

26 Q IV 3,022.00 3,022.00 7%,

15 4 Accountants *

Page 34: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

Management Letter of RRLP Project JLN US & CO.For the year 2oz5-15 Chartered Accountants

A.2.7 TDS ON INCOME :- * It is advisable tointimate to all DPMU for

We have found in following districts that TDS was deducted on interest income submitting Exemptionreceived from banks, Due to non providing of Exemption Certificate to the bank. Certificate to bank for

non deducting TDS onS.NO. DISTRICT TDS AMOUNT DEDUCTED BY BANK interest received.

1 DHOLPUR Rs. 84,801/-2 KOTA Rs. 12,487/-

3 SPMU Rs. 4,46,059/-

4 BANSWARA Rs. 28,339/-

5 DUNGERPUR Rs. 15,426/-

Total Rs.5,87,112/-A.3 STATUTORY DUE OF SALARY DEDUCTION highA.3.1 GPF & SI DEDUCTED BUT NOT DEPOSIT :- high Dues against salary

deductions be deposited with,We have observed that GPF of Rs. 40,216/- and SI of Rs.33,300/- were deducted the concerned authority alongbut not deposited at following districts -with interest penalty to

ensure legal compliance andName Month GPF SI District in future statutory dues

Ashok Paneri Sep-14 4,000.00 3,800.00 BHILWARA should be deposited withinAshok Paneri Oct-14 6,100.00 4,700.00 BHILWARA due date.Ashok Paneri Nov-14 5,900.00 6,700.00 BHILWARAAshok Paneri Dec-14 4,000.00 3,800.00 BHILWARAAshok Paneri Feb-15 4,000.00 3,800.00 BHILWARA

Staff July-14 2,466.00 -- BANSWARA

Staff Sep-14 8,550.00 -- BANSWARAStaff Sep-14 5,200.00 -- BANSWARAStaff Oct- 14 -- 9,600.00 BANSWARAStaff Dec-14 h900.00* UDAIPUR

___________ TOTAL 40216.00 33300.00 _____

du*At UDAIPUR DPMUd amount deducted Rs 4400/- but deposited only Rs.350e e

16 intrehatr/ penatAccountants.

Page 35: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

Management Letter of RRLP Project JLN US & Co.For the year 2oq-15

Chartered Accountants

therefore short deposited IS Rs. 900/-.

A.3.2 SALARY DEDUCTION OF EMPLOYEES. high Outstanding Amount OfSalary Deduction Should BeAt SAWAI MADHOPUR DPMU, salary deduction of Rs 13,930/- outstanding as on Deposit At Earliest In01st April 2014 was not deposited during the year. Respective Department ForThe Benefit Of Employees.A.4 ADVANCES-

A.4.1 ADVACES TO STAFF Med Advance should be refunded/ium adjusted with interest of RsAs per clause no 5.22 of HR manual, if advance given to staff is not adjusted within 8,921/- within stipulated time1 month then interest @18% p.a. is to be charged from concerned employee on period to facilitate itsadvance amount. On verification it was observed that advance given to staff was adjustment timely.not adjusted within 1 month even then interest was not charged from employees.

DELAY INTEREST TODISTRICTS NAME ADV. DATE ADJUST AMOUNT IN BEDATE DAYS

RECOVERED

]HALAWAR Nirbhay Kumar 06-05-14 04-09-14 30,000.00 91 1,346.00SharmaJHALAWAR Suresh Meena 28-07-14 21-11-14 20,000.00 86 848.00]HALAWAR Vinod Yadav 20-08-14 02-01-15 38,000.00 105 1,968.00JHALAWAR Dal Chand Lodha 29-08-14 05-12-14 32,500.00 68 1,090.00

KOTA Rohit Samariya 12-03-14 07-05-14 35,000.00 26 449.00KOTA Brijesh Taank 23-09-14 23-12-14 35,000.00 61 1,053.00KOTA Sunil Gupta 22-01-15 31-03-15 6,000.00 38 112.00KOTA Mukesh Meena 28-08-14 03-11-14 50,000.00 37 912.00

Bhawar LalBUNDI Suma Lai 23-05-14 26-09-14 5,000.00 96 237.00Suman (PFT)(M)

BUNDI Rajasthan Singh 19-05-14 31-03-15 6,423.00 286 906.00Rajawat

TOTAL 8,921/-

Account7ts -

17/

Page 36: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

Management Letter of RRLP Project JLN US & Co.For the year 204.-t5 Chartered Accountants

A.4.2 OTHER ADVACES:- med 1) Provision for expenseurn should be made for advances

We have observed that advances of Rs. 2,11,80,000/- was given repetitively times, of Rs. Rs 2,11,80,000/-.but not adjusted against any expenses. it seems to be blockage of fund at followingdistricts :- 2) Progress report required to

be verified by higherDISTRICTS Period or Name Amount Observation authority.

Date

Sectoral Fund was givenDHOLPUR Apni Saheli to Apni Saheli Producer

8-12-14 Producer Co.Ltd. 5,00,000.00 to whi wsotDholpur Co.Ltd which was not

used still.Resource Agency - Outstanding as onSPMU 02-05-14 Ananta Maha 22,50,000.00 31/03/2015

Samakhya

Resource Agency - Outstanding as onSPMU 02-05-14 Godawari 22,50,000.00 31/03/2015

MahaSamakhya

SPMU 18-06-14 Agency - Ananta 16,80,000.00 Outstanding as onMaha Samakhya 31/03/2015

SPMU 24-09-14 Agency - Ananta 32,75,000.00 Outstanding as onMaha Samakhya 31/03/2015

Resource Agency - Outstanding as onSPMU 24-09-14 Godawari 24,75,000.00 31/03/2015

MahaSamakhya

Agency - Ananta Outstanding as onSPMU 26-12-14 MhSmaya 25,00,000.00 3/321Maha Samnakhya 31/03/2015

Resource Agency - Outstanding as onSPMU 26-12-14 Godawari 25,00,000.00 31/03/2015

MahaSamakhya

Agency - Ananta Outstanding as onSPMU 30-3-15 MhSmaha 18,75,000.00 3/321Maha Samakhya 31/03/2015

Resource Agency - Outstanding as onSPMU 30-3-15 Godawari 18,75,000.00

MahaSamakhya 31/03/2015TOTAL

2,11,80,000.00

18 fltants -

Page 37: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

Management Letter of RRLP Project JLN US & Co.For the year 2o4-i5 chartered Accountants

A.5 PAYMENT MADE WITHOUT INVOICES/VOUCHER :- Low System of processing ofvouchers should be

We have observed that Vouchers were not properly maintained & serially arranged. strengthened and paymentSome vouchers were not stamped as "Paid & Cancelled". In few cases, Vouchers should be released on receiptfound without proper supporting bills. Authority signature was not found on some of proper invoice from thevouchers. party.

Following Vouchers/supporting/bills were not found.

DISTRICT V.NO/DATE NAME AMOUNT OBSERVATION

Musan Baba Payments made to 10608/2014-15 Mahila Utthan SHG of Rs 1500 each but

Sansthan supporting bills were notavailable for 3 SHG.

BHILWARA Bharunath64/Mar-14 Puh 34,633.00 Not Found in File

PurohitBHILWARA 68/April-14 Bharunath 45,178.00 Not Found in File

Purohit

BHILWARA 69/2014-15 Pushpa Devi 26,960.00 Not Found in File

CHURU 325/2014-15 Pawan Kumar 72,087.00 Appropriate TA bill werenot found

CHURU 354/2014-15 25,600.00 Appropriate TA bill werenot found

CHURU Feb-13 to Sep-14 Sumita 7134500 Appropriate TA bill wereGodana not found

International

SPMU 886/19-12-14 Horticulture 5,29,944.00 Appropriate supportingInnovation and was not found.Training centre

BANSWARA 25/18-04-14 Expenses 9,000.00 No Proper supportingwere found

For general expenses like

422/20-01-15 General Exp. 14,570.00 auto rickshaw, water,food expenses etc. are

were not proper A nN

19 -j CharteredAccountants

Page 38: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

Management Letter of RRLP Project JLN US & CO.

For the year 2ol-15 Chartered Accountants

supported.

PRATAPGARH 111/24-12-14 Food Expenses 5,400.00 Supporting was notprovided.

69 to 77/14- The vouchers have notPRATAPGARH 15 Expenses 26,763.00 been entered in the cash

book

UDAIPUR 468/24-12-14 Expenses 6,417.00 Authority signature wasU not sing on it.

TOTAL 8,82,897/-

A.5.2 EXCESS AMOUNT PAID IN CONTRAVENTION OF AGREEMENT med Amount of Rs. 7943.38/-ium should be recoverable & Bills

Variation in rate as per agreement and as per invoice was observed at SPMU should be passed strictly as

leading to excess payment the year 14-15 to "Gupta contractor, jaipur" for the per agreement rate.

contractual staffFollowing list shows that excess amount paid by SPMU on these bills.

AMOUNT ELIGIBLE EXTRA AMOUNTPAID AMOUNT PAID

1 April-14 1134.00 8.10 1125.90

2 May-14 1134.00 8.10 1125.90

3 June-14 1350.00 8.10 1341.90

4 July-14 1318.00 7.78 1310.23

5 Aug-14 1350.00 8.10 1341.90

6 Sept-14 1350.00 8.10 1341.90

7 Oct-14 67.50 8.10 59.40

8 Nov-14 67.50 8.10 59.40

9 Dec-14 66.80 7.80 59.00

10 3an-15 67.50 8.10 59.40

11 Feb-15 67.50 8.10 59.40

12 Mar-15 65.75 6.69 59.06

Total 8038.55 95.17 7943.38

20 Accouna -

Page 39: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

Management Letter of RRLP Project JLN IS & COa

For the year2oi4-5 Chartered Accountants

A.6 ACCOUNTING IN SYSTEM (TALLY) Low

A.6.1 We were not found cost center of "salary deduction" like GPF, SI, INCOME TAX, Cost centers should beRPMF, LIC etc. At Dholpur DPMU, so we could not reconciled actual deduction & created and considered whendeposit with tally balances for each cost center wise. passing entries in tally at all

DPMU.A.6.2 We have observed that detai! narration was not written in Accounting System (Tally) Detailed narration should be

at following districts provided in tally, so properunderstanding can be done.

S.NO. NAME OF DISTRICTS

1 DAUSA2 SAWAI MADHOPUR3 TONK4 UDAIPUR5 DHOLPUR6 CHITTORGARH7 DUNGERPUR8 PRATAPGARH

A.6.3 1) SHORTLY ACCOUNTED OF GPF, LIC & SI IN SYSTEM (TALLY) Cost center should be

We have observed that following statutory deduction was short accounted in system c tcnt ing(Tally) at Tonk District :ou ect e -ing

S.No. Ledger Short payment Accounted Prysem ally).under the cost center of"salary Deduction head

1 GPF 4804

*AProprtaccuntincosdrigcs

Page 40: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

Management Letter of RRLP Project JLN IS & CO.For the year 204-15 Chartered Accountants

2) EXCESS ACCOUNTED OF INCOME TAX, RPMF SYSTEM (TALLY) :-

We have observed that following statutory deduction were excess accounted insystem (Tally) at Tonk District :-

S.No. Ledger Excess Accounted under thecost center of "salary

Deduction head1 INCOME TAX 10800.002 RPMF 11304.00

TOTAL 22104.00

A.7 CASH BOOK :- low

A.7.1 DISCREPENCIES IN CASH BOOK:-* Signature of authorized

We have observed that some Discrepancies found in CASH BOOK at Various districts person should berequired.

DISTRICT OBSERVATION * Instead of cutting &NAME overwriting, correction

BANSWARA (1)Payment made to Rajesh as per Bank Passbook amount entry should be passed.to Rs. 2,500/- vide Cheque No. 000477 dated 11-07-2014 but entered in cash book as 25,000/- . It should be * Cash book should berectified, maintained properly &

regular basis.(2) Double payment of Rs. 2,000/- made to Vikas Utthan

Sansthan for month of April 14, vide-

(A)Voucher No. 53 Dt. 30-05-14(B)Voucher No. 75 Dt. 17-06-14

(3)Voucher no. 126, dated 18/7/2014. Rs. 1,490/- was/ Chartered O22 AcGountants *

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Management Letter of RRLP Project JLN US & CO.For the year 2o4-15 CharteredAccountants

written in cash book which was overwritten by 3440/-

(4)Cash Book was not attested by DPM from 01-10-14 to22-10-14.

DUNGARPUR Proper cash book not maintained. Voucher No. Dates were notrecorded.

PRATAPGARH Page No. 64 to 67 in Cash Book left Blank; it is neithercancelled nor attested/verified by the person authorized.

BHILWARA Time barred cheque was not cancelled immediately aftercompletion of 3 months :-

Cheque Issue Date Last date of Cancelled dateExpiry

08-10-15 07-01-15 31-07-1501-11-14 31-01-15 31-07-15

A7.2 OVERWRITING IN CASH BOOK :- * Instead of cutting &low overwriting, correction

We have observed that high level of overwriting IN CASH BOOK was found at entry should be passed.following Districts

* Cash book should beS.No. Name of District maintained properly &

1 SPMU regular basis.2 TONK3 CHITTORGARH4 DUNGERPUR5 PRATAPGADH6 DHOLPUR

S.Chartered ,

Mccountants*

23

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Management Letter of RRLP Project JLN US & Co.

For the year 2w4-i5 Chartered Accountants

A7.3 NO SIGNATURE OF AUTHORISED PERSON WAS FOUND IN CASH BOOK:- Signature of authorizedperson should beWe have observed that no signature of authorized person was found in cash book at required.

following Districts

S.No. Name of District Cash book should be1 TONK maintained properly &regular basis.2 CHITTORGARH3 DUNGERPUR4 PRATAPGADH

A.8 CDO/VOJUTTAN SANSTHAN &SHG LEVEL high

(1)Pradhan (NGO) should useWe have observed that some Discrepancies found in CDO & SHG Level at Various number of books as per thedistricts *proposed guidelines issued by

RGAVP.DISTRICTS ObservationDHOLPUR (1)Discrepancy found in books of Accounts maintained between (2) Proper training of book

"Pradhan (Partnership Modal) and RRLP (Self Develop SHG)". keepers of VO & SHG isWe_hve_bseved_hatsomrequired so that calculation of

NO.DD OF interest & books of accountsBOSNO. OFMAINTAINE BOOKS TO are prepared correctly.

Name MAINTAINE BESHORT BOOKSName DYBEDMAINTAINE MAINTAINED (3) All documents like talapatPRADHAN should be maintained at

(NGO) cluster offices.VO 3 14 11

SHG 2 7 5 - (4) Collect utilizationcertificate from SHG before

Due to this practice, uniformity cannot be formed in the issuing tranche 2.whole RRLP Project.

whol RRL Proect.(5) Grading system should beDAUSA During the Audit procedure at CDO of "Girraj Dharn" we found followed strictly. Tranche 2

______ _________follwinobsrvaion should be issued after properfollowing observations :-v

24 '~J C 'atfrpCrnopse g e

keeer ofV-SGi

should beAmaintained.a

Page 43: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

Management Letter of RRLP Project JLN US & CO.

For the year 2oLp-5 Chartered Accountants

verification.(i) Tranche - 2ndr Amount of Rs.1,10,000/- recovered by CDO

from SHG in 55 installments of Rs. 2,500/- each at 12% per (6) Invoices & bills supportingannum. As per our view (calculated in Annexure - A) there vouchers should be seriallyis a shortfall of recovery of Rs. 8,007/- at the end of the 5 5th numbered & kept in fileinstallments, always at SHG/ VO premises.

There should be an installment of Rs. 2,610/- per month (7) Amount received from(calculated in Annexure - B) for 55 months, member of SHG in meeting

should be deposited in their(ii) One of SHG called "Bajrang Bali" decided to charged rate of bank account as early as

interest 24% per annum from fund given to members. One possible.member of SHG taken fund of Rs. 30,000/- and they chargedinstallment of Rs. 1665/- for 20 months. As per our view(calculated in Annexure - C)There is a shortfall of recovery of Rs. 4,123/- at the end of the2 0 th installments.

There should be an installment of Rs. 1,835/- per month(calculated in Annexure - D) for 20 months.

(iii) One of SHG called "Shanker Bhagwan" Sainthal Village BlockBapi- found differences of rs. 2,500/- in cash book. On dated19-02-15 the balance of cash in hand should be Rs. 2,766/-but we found only Rs. 266/-.

(iv) In "Bajrang Bali SHG" Sainthal Village Block Bapi Loan registermaintained by "Girraj Dharn CDO", signature of authorizedperson was not found in register.

Lawana Cluster office at Dausa block we found some discrepancieswhich are as follows:-

(i) Copy of Trial balance (Talpat) was not received regularly ontime ,

5 Ctartered

25 ooutn'

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Management Letter of RRLP Project JLN US & CO.For the year 2o5e-5 Chartered Accountants

(ii) In few months, we have found that incomplete trial balance(talpat) received from CDO.

(iii) No copy of trial balance (Talpat) kept as record at clusteroffice.

SWAI- (i) None receipts of utilizations certificates from SHG for TrancheMADHOPU 1 released.R

(ii) No grading system followed for releasing Tranche.

PRATAPGA During Field visit at BLOCK OFFICE -AROND we have observed thatRH

eStock Register is not properly maintained & updated.

*Monthly progress reports of SHG's are not signed by BookKeeper.

BHILWARA 1) During our Field Visit on Dated 15-11-15 at SHG JIVAN JYOTIat "Mod Ka Nimbahera is a Village in Asind Tehsil in BhilwaraDistrict" we found following observations

(i) Dated 12/06/15, Rs. 1,877/- inauguration expense wasincurred but no bill found as a supporting.

(ii) Dated 12/06/15, Rs. 1,173/- Tea & Coffee expense wereincurred but no bill found as a supporting.

(iii) Rent of Rs. 500/- per month Paid but no agreement orapplication was found.

(iv) In the month of August 2015, as per cash book, 2,780/-was deposited in bank, but as per Bank Statementamount was not deposited.

(v) In cash book , opening balance of September 2015 notmatch with closing balance of august 2015

Chartere26 Acounta

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Management Letter of RRLP Project JLN US & CO.For the year 20-15 Chartered Accountants

2) During our Field Visit on Dated 15-11-15 at VO RADHEKRISHNA at "Tiloli Village, Asind Tehsil, Bhilwara District" wefound following observations :-

(i) Dated 17/09/15, as per cash book, Rs. 34,850/- wasdeposited in bank, but as per pass book amount wasdeposited 34,350/- only. Short deposit of Rs.500/- .

(ii) Dated 15/10/15, as per cash book, Rs. 1,04,680/- wasdeposited in bank, but as per pass book amount wasdeposited 98,000/- only. Short deposit of Rs.6,680/- .

BIKANER 1) During our Field Visit on Dated 29-11-15 at SHG GAUS PAK at" GAJNER Village, KOLAYAT BLOCK, BIKANER District" we foundfollowing observations :-

(i) Dated 24/09/13, as per cash book, Rs. 2,230/- wasdeposited in bank, but as per pass book amount wasdeposited 2,100/- only. Short deposit of Rs.130/- .

(ii) We have observed that huge amount of loan given to SMT.SAMIR BANO in repetitive times.

S.No. Date Amount1 09/05/2014 70,000/-2 24/08/2014 20,000/-3 13/05/2015 1,20,000/-

TOTAL 2,10,000/-

2) During our Field Visit on Dated 29-11-15 at VO NARI SAKTIUTTAN SANTHAN at " GAJNER Village, KOLAYAT BLOCK, BIKANERDistrict" we found following observations :4

27 Accountants *

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Management Letter of RRLP Project JLN US & CO.For the year 2o.oi.5 CharteredAccountants

(i) We have found that one SHG named "AARTI SHG" issuedTranche - 1, which was already a defunct SHG.

(ii) We have found that as per cash book of "NARI SAKTIUTTAN SANTHAN", dated 05/05/2015 & 6/05/2015payment of Rs. 15000/- each made to 3 SHG named JAISHANKAR SHG, SHOBHA SHG, JAI SANTOSHI MArelated to other CDO.

(iii) During our Field Visit on Dated 29-11-15 , Cash book of"NARI SAKTI UTTAN SANTHAN" was updated upto06/05/2015 only.

(iv) In the cash book of "NARI SAKTI UTTAN SANTHAN"We have observed that following Installment & Interestreceived from various SHG but name of SHG was notwritten.

S.NO. DATE AMOUNT1 25/11/2014 515.002 28/11/2014 1,035.003 28/11/2014 1,330.004 28/11/2014 1,030.005 01/10/2014 3,880.006 05/12/2014 2,645.007 06/12/2014 5,962.008 27/12/2014 1,385.009 27/12/2014 1,030.0010 27/12/2014 1,305.0011 29/12/2014 1,025.0012 29/12/2014 600.0013 31/12/2014 4,870.0014 08/01/2015 1,100.0015 31/01/2015 2,425.00 __X

28 Charterec28 ~ Accountants

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Management Letter of RRLP Project JLN LIS & Co.For the year 2ov4-i5 CharteredAccountants

16 05/02/2015 2,483.0017 02/03/2015 4,370.00

TOTAL 36,990.00

A.9 TRANSACTION BETWEEN RRLP OR NRLM /NRLP :-

A.9.1 EXPENSE INCURRED BY RRLP WHICH IS RELATED TO NRLM :- med Expense of one project shouldiur be Paid by that project only.

At Bhilwara DPMU, Rs. 71,850/- paid for interest subvention under the head of"advance given to other fund " related to NRLM ,but paid by RRLP.

S. NO. DATE AMOUNT1 26/05/14 16,350.002 26/05/14 2,700.003 05/06/14 7,950.004 25/06/14 20,550.005 25/06/14 24,300.00

TOTAL 71,850.00

However amount recovered from NRLM on 22/7/14 Rs. 47550/- & 24300/-.

A.9.2 LOAN GIVEN BY NRLM TO RRLP :- Inter transfer of fund fromone project to other project

At Churu DPMU, without any permission, Rs. 5,00,000/- dated 11/11/2014 loan not allowed.given to RRLP from NRLM. However amount recovered from RRLP on 19/11/14.

A.10 BOOKS OF ACCOUNTS NOT MATCH WITH MIS SYSTEM :- Proper updation should berequired in system to meet

We have observed that Balance of Accounts like Cash in Hand, Loan Account etc. of out the differences betweenVO/SHG as per MIS system not match with Their books of accounts (Talpat) at MIS system & books ofvarious districts :- accounts.

Chartered CO

29tants.

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Management Letter of RRLP Project JLN LIS & CO.For the year 2oi4-15 Chartered Accountants

S.No. Name of District1 Dausa2 Tonk3 Churu

A.11 OTHER OBSERVATION :-

Rent should be paid as perA.11.1 OFFICE RENT:- agreement and excess

amount should be recovered.At kota DPMU, We have observed that rent paid Rs 2500/- Per month which wasbeyond ceiling limit of Rs 2200/- P.M.

low (1) Attendance registerA.11.2 ATTENDANCE REGISTER :- should be maintained properly

at all DPMU,1) Attendance register was not maintained properly at Bikaner DPMU.

(2) In or out time should be2) In or out time was not mentioned at Bikaner DPMU. recorded in attendance

register.3) Signature & in or out time was not mention for contractual staff which result100% present in few districts like :- (3) Payment should be made

after proper verification ofattendance register.

S.NO. NAME OF DISTRICT

1 DAUSA

2 DHOLPUR

3 CHURU

J Charted 0Accountants'

30

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Management Letter of RRLP Project JLN US & CO.For the year 20z515 Chartered Accountants

A.11.3 SLOW PROGRESS IN PROJECT :- high Special attention on progressof project should be required.

We have observed that Cost of Rs. 2,38,47,036/- was incurred at followingdistricts where Tranche was issued Rs. 5,85,000/- only.

S.NO. DISTRICTS COST INCURRED TRANCHE ISSUEDTill31/03/2015

1 BUNDI 55,09,209.00 NIL2 CHITTORGARH 55,94,426.00 NIL3 PRATAPGARH 26,75,764.00 3,75,000.004 BIKANER 1,00,67,637.00 2,10,000.00

Total 2,38,47,036.00 5,85,000.00

We have observed that Grant Received of Rs. 2.00 Crore, dated 29/08/2014 but notutilized Rs. 1.45 Crore upto 31/03/2015 at Bikaner DPMU.

A.11.4 ATTENDANCES AND LEAVE RECORDS :- e Attendance register shouldbe prepared properly.

We have observed that Attendance Register of employees are not properlymaintained at Churu & Tonk district:- * IN or OUT time should be

mention in register.* Non-submission of application for leaves.* In or out timing not sign in register. * Calculation of CL, PL and* Don't prepare the C.L, CCL and RH. Register separately for the purpose of medical leaves should be

calculating ceiling limit of Leaves. marked in register.* Did not disclose the medical leaves separately.* Not verified the register at closing of month by the head of authority. * Register should be signed* No proper information was maintained regarding field visit on real time by higher authority.

basis.

*1 INa or OU ieshudbmenioeinreiser

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Management Letter of RRLP Project JLN IS & CO.For the year o1415

Chartered Accountants

A.11.5 (A) DIFFERENCE IN BALANCES :- 1) Rectification entries requireto be passed for differences in* We have observed opening balance differences as per tally or as per cash the opening balances &

book at following districts closing balances.

OPENING BALANCES BOB BANK BRKGB BANK BOB BANK 2) Entires in opening BRSAT BARAN AT BARAN AT TONK should be adjusted in the

AS PER TALLY 10,59,896.00 11,12,709.00 2,65,513.00 year.AS PER CASH BOOK 10,33,256.00 10,69,789.00 70,201.00

DIFFERENCES 26,640.00 42,920.00 1,95,312.00

* We have observed opening balance or closing balance differences as per passbook or as per cash book due to non providing BRS at Pratapgarh district -

DIFFERENCE IN BALANCES OPENING BALANCE CLOSING BALANCE.As per Cash Book 1865093.00/- 846976.00/-As per Pass Book 444312.00/- 530600.00/-

DIFFERENCE 1420781.00/- 316376.00/-

* Following entries were shown in BRS as on 01/04/2014 which was not clearedat the end of the year.

S.No. DATE CHEQUE NO. PARTICULAR AMOUNT1 31/03/2015 808176 TO SHREE 2400.002 31/03/2015 ----- AUTO SWEEP 160000.00

32

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Management Letter of RRLP Project JLN US & CO.For the year 2o4-15 Chartered Accountants

A12 PROCUREMENT:- medium

* Payment made to M/s Mehta Travels of Rs. 2,54,184/- during the yearwithout calling any Quotations /Tender.

* We have observed that letter head, contact numbers and address of M/sShubham Computers & M/s Kumar Expert was missing on documents atbundi DPMU.

* We have observed that vehicle hiring Agreement was renewing to M/s KAMINIVYAS for the year 2014- 2015 without calling new tender at jhalawar DPMU.

A.13 VEHICLE HIRING EXPENSES & AGREEMENTS :- low (1)Expenditure for vehiclehiring should be paid as

During our verification at various districts, we have observed following discrepancies per agreement &in vehicle hiring expenses. excess paid amount

should be recovered.DISTRICT OBSERVATION

NAME (2)Proper procurementWe have observed that Payment of Rs.58,092/- made for vehicle Procedure should be

KOTA hiring in the month of July 2014 and August 2014. Ceiling limit carried out for callingwas Rs.40,000/-only. new tender after expiry

(1) Log sheet was not verified by the authorized person for of tender.payment made regarding bus service hired vide VoucherNo 73 & 74 Dated 17-06-2014 of Rs. 66,782/- (3)Log bk oul b

(2) Payment made to M/s Bana Tourist Point, but Log Sheet Signed by authorizedBANSWARA is not verified by the Authorized person. Voucher no. 416 person.

Dated 19-01-15.Dated 19-0 -15.(4) Paym ent of vehicle

(3) Log sheet and Bills of travelling were not available for Rs. hiring should be made21,124/- Voucher no. 469, Dated on 25-02-15. after proper verification

of invoices, whichshould be reconciled

33 tend er.

(3 Log bok h

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Management Letter of RRLP Project JLN IS & CO.

For the year 2014-15 Chartered Accountants

from log book.(1) For following Vouchers, Log book was not signature by

the authorized person.

S.No. Voucher Travel AgencyDUNGARPUR NO.

1 515 Kailash travel's2 537 Karni kripa tour's& travel's3 450 Mehta travel's4 554 Mehta travel's5 591 Kailash jain

A.14 STATE PROJECT MANAGEMENT UNIT (SPMU)

A.14.1 Society for Elimination of Rural Poverty (SERP) High Compliances of terms ofcontract in respect of non-

Agreement for providing technical assistance and implementation support for Social submission of claim forMobilization, Institution Building & Capacity Building was entered with SERP. On reimbursement in prescribedverification following was observed: format and non-submissionof CA certificate confirming

a. Reimbursement of expenses was not claimed by SERP in the same format as per sho betensue.the cost estimate specified in the contract due to which the payment made toSERP cannot be compared with the cost estimates. Copy of PF challans should

be obtained to ensure legalb. SERP is to provide an audit certificate by the Chartered Accountants each year compliance. If required, a

confirming the actual expenditure charged under MOU. However, the same has clause should be added tonot been provided by SERP till date of our verification as on 26.12.2015. the contract.

c. Copy of PF challans is not taken from SERP to ensure PF compliance on salary Ce litale to mters ho

working for the project hence

these be obtained and placedd. To conduct joint review meetings once in three months for monitoring the on record and payment

process and assess the outcomes in Resource Blocks on the PRP and CRP processing be linked strictlystrategies. However, minutes of joint review meetings held, if any were not based on monthly reports.

beverified to us. e lega

c i If reuiedd

theunt cotat

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Management Letter of RRLP Project JLN US & CO.For the year 2o4-15 Chartered Accountants

* Details should be updatede. A review committee is to be constituted at various levels to interact with SERP timely in Sakh Darpan so as

and SMD will be chairperson of the committee. However, the review committee to review progress andhas not been constituted. correlate work done by SERP.

f. Joint reviews by SMD of RGAVP and CEO of SERP on half yearly basis is to bedone. As informed, no such joint review meetings were held.

A.14.2 SRIJAN INFRATECH & DEVELOPMENT SERVICES PVT. LTD. (SIDS):- High * The listed documents shouldbe vital to monitor the

Agreement for supply of manpower required for the project was entered into with working for the project henceSIDS. On verification following was observed: these should be obtained and

placed on record and

a. As per TOR, SIDS is to submit interim report stating work plan for 1 year beylin si sduondetailing list of activities to be undertaken, outputs/ deliverables against listedactivities and delivery timeline and detail of staff that will work on the reports.assignment. However, said reports received, if any from SIDS was not furnished * Copy of PF challans shouldto us. be obtained to ensure legal

compliance.b. SIDS is to prepare quarterly progress reports and share it with RGAVP against

agreed work plan, which also not held on record. 0 Compliance of agreementshould be ensured.

c. Copy of PF challans is not taken from SIDS to ensure PF compliance on salarypaid to contractual staff.

d. As per agreement, deployment of personnel is to be done after properverification of 3 CVs of the candidate. As informed; the same practice has notbeen carried out for staff deployed at various DPMUs.

A.14.3 UTTHAN SANSTHAN (CDQs)

Tranche High * Compliance for issuingtranche should be

d As per Community Operational Manual (COM), Tranche -I should be issued on followed properly.the completion of 3 months from the date of formation of SHG. But in fewcases we found criteria were not fulfied at bhilwara DPMU Annexure - EM. UsS .19 Coinliance of criteria

35 ~ ~ ,j CharWmrdtn Ascuntahud b

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Management Letter of RRLP Project JLN US & Co.For the year 2OV4-15 Chartered Accountants

stipulated in* As per Community Operational Manual (COM) , Tranche -II should be issued Community Operational

on the completion of 6 months from the date of formation of SHG. But in few manual should becases we found criteria were not fullfied at bhilwara DPMU (Annexure - F). strictly ensured for

release of Tranche.* We have found no tranche was issued in few cases of SHG at bhilwara DPMU,

(Annexure - G). * Funds should bedisbursed to SHGs only

* Non compliance with the guidelines of the manual and 'Panchsutra'. after the formation of(Annexure H) Internal Committee and

after entering into an* In case CDO is not in existence then funds are to be released through agreement with SHGs

'Internal Committee (IC)' consisting of representatives of SHGs and thus the prior to the release ofroles and responsibility of CDO is to be discharged by the said committee. Tranche.Committee is to sign an agreement with SHG and DPMU. However, Tranche-Iand Tranche-II was released to SHGs during the year 2014-15 without * Utilisation certificateentering into the agreement. should be received as

stipulated to ensure* The Sub (Audit) Committee is to be constituted with 3-5 members from EC in utilization of funds for

which 2 members should not be from same SHG. Sub-committee is to review the purpose asthe utilization of livelihood investment taken from Utthan Sansthan/ DPMU in stipulated in Priorityweekly meeting of SHG. The "Audit Committee" is to submit an Utilization PlanCertificate to IC to ensure that investment support has been utilized by rightperson for the cause as stipulated in Priority Plan. Tranche-I and Tranche-IIwas released through IC during the year 2014-15, however, utilizationcertificates were not received and thus were not held on record for ourverification.

36 ChaderedI) Accountants*

36

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Management Letter of RRLP Project fLN US & Co.For the year 2OL-15 Chartered Accountants

A.15 GENERAL OBSERAVTION FOUND IN MAXIMUM DISTRICTS med For true and fairium Accounting practice, it is

* Time barred cheque was not cancelled after completion of 3 months advisable to cancel theimmediately. cheques after expiry of 3

months immediately or* Bank reconciliation not prepared on monthly basis. make reversed entry for

cancellation of cheque.* Books of account were not prepared properly at VO or SHGs level indulged BRS should be prepared

high level overwriting & cutting. on monthly basis..book of accounts should

* Books of account were not prepared on time at VO or SHGs level. During our be prepared properly &Field Visit on Dated 29-11-15 , Cash book of "NARI SAKTI UTTAN SANTHAN" regularly.was updated upto 06/05/2015 only. It is advisable to use

"SINGLE PAN NUMBER"* We have observed that no uniform system for using "PAN CARD NUMBER" of SPMU at all districts

was followed at districts. In bhilwara, we have found two Pan Card onerelated Rajasthan Gramin Ajivika Parishad (AABAR4250R) and other onerelated to BHILWARA, DPMU (ABCPN6649K).

u During the audit at the CDO and SHG level we have found that manymembers of SHG utilized the fund for their other use instead of proposedpurpose at the time of taking loan.

37 mnh basis.

*Abokofuccontashul

bepeae7poel

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CALCULATION OF INTEREST BY CDO 'GIRRAJ DHARAN"ANNEXURE - A

OPENING OF MONTHLY INTEREST MONTHLY CLOSING OFS.NO. PRINCIPLE AMOUNT (B= A*1%) INSTALLMENT PRINCIPLE AMOUNT

AMOUNTNA) AMOUNT (C (D = A+B-C)1 110000 1100 2500 108600

2 108600 1086 2500 107186

3 107186 1072 2500 105758

4 105758 1058 2500 104315

5 104315 1043 2500 102859

6 102859 1029 2500 101387

7 101387 1014 2500 99901

8 99901 999 2500 98400

9 98400 984 2500 96884

10 96884 969 2500 95353

11 95353 954 2500 93806

12 93806 938 2500 92244

13 92244 922 2500 90667

14 90667 907 2500 89074

15 89074 891 2500 87464

16 87464 875 2500 85839

17 85839 858 2500 84197

18 84197 842 2500 82539

19 82539 825 2500 80865

20 80865 809 2500 79173

21 79173 792 2500 7746522 77465 775 2500 75740

23 75740 757 2500 73997

24 73997 740 2500 72237

25 72237 722 2500 70460

26 70460 705 2500 68664-

27 68664 687 2500 66851

28 66851 669 2500 65019

29 65019 650 2500 63169

30 63169 632 2500 61301

31 61301 613 2500 59414

32 59414 594 2500 57508

33 57508 575 2500 55583

34 55583 556 2500 53639

35 53639 536 2500 51676

36 51676 517 2500 49692

38

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37 49692 497 2500 4768938 47689 477 2500 4566639 45666 457 2500 4362340 43623 436 2500 4155941 41559 416 2500 3947542 39475 395 2500 3736943 37369 374 2500 3524344 35243 352 2500 3309645 33096 331 2500 3092646 30926 309 2500 2873647 28736 287 2500 2652348 26523 265 2500 2428849 24288 243 2500 2203150 22031 220 2500 1975251 19752 198 2500 1744952 17449 174 2500 1512453 15124 151 2500 1277554 12775 128 2500 1040355 10403 104 2500 8007

39

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CALCULATION OF INTEREST SHOULD BE DONEANNEXURE - B

OPENINU OF MONTHLY CLOSING OF

PRINCIPLE MONTHLY INTEREST INSTALLMENT PRINCIPLE AMOUNT

S.NO. AMOUNT ( A) AMOUNT (B= A*1/o) AMOUNT (C) (D = A+B-C)

1 110000 1100 2610 108490

2 108490 1085 2610 106965

3 106965 1070 2610 105425

4 105425 1054 2610 103869

5 103869 1039 2610 102297

6 102297 1023 2610 100710

7 100710 1007 2610 99108

8 99108 991 2610 97489

9 97489 975 2610 95854

10 95854 959 2610 94202

11 94202 942 2610 92534

12 92534 925 2610 90849

13 90849 908 2610 89148

14 89148 891 2610 87429

15 87429 874 2610 85694

16 85694 857 2610 83941

17 83941 839 2610 82170

18 82170 822 2610 80382

19 80382 804 2610 78576

20 78576 786 2610 76751

21 76751 768 2610 74909

22 74909 749 2610 73048

23 73048 730 2610 71168

24 71168 712 2610 69270

25 69270 693 2610 67353

26 67353 674 2610 65416

27 65416 654 2610 63460

28 63460 635 2610 61485

29 61485 615 2610 59490

30 59490 595 2610 57475

31 57475 575 2610 55440

32 55440 554 2610 53384

33 53384 534 2610 5130834 51308 513 2610 49211

35 49211 492 2610 47093

40

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36 47093 471 2610 4495437 44954 450 2610 4279338 42793 428 2610 4061139 40611 406 2610 3840840 38408 384 2610 3618241 36182 362 2610 3393342 33933 339 2610 3166343 31663 317 2610 2936944 29369 294 2610 2705345 27053 271 2610 2471446 24714 247 2610 2235147 22351 224 2610 1996448 19964 200 2610 1755449 17554 176 2610 1511950 15119 151 2610 1266151 12661 127 2610 1017752 10177 102 2610 766953 7669 77 2610 513654 5136 51 2610 257755 2577 26 2603 0

41

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CALCULATION OF INTEREST BY CDO 'GIRRAJ DHARAN"ANNEXURE - C

OPENING OF MONTHLY MONTHLY MONTHLY CLOSING OFS.NO. PRINCIPLE INTEREST INTEREST INSTALLMENT PRINCIPLE AMOUNT

AMOUNTAMOUNT ( A) RATE @20/ B AOT AMOUNT (C) (D = A+B-C)(B= A*2%')

1 30000 2% 600 1665 289352 28935 2% 579 1665 278493 27849 2% 557 1665 267414 26741 2% 535 1665 256105 25610 2% 512 1665 244586 24458 2% 489 1665 232827 23282 2% 466 1665 220828 22082 2% 442 1665 208599 20859 20/o 417 1665 1961110 19611 2%/o 392 1665 1833911 18339 20/o 367 1665 1704012 17040 20/o 341 1665 1571613 15716 20/o 314 1665 1436514 14365 20/o 287 1665 1298815 12988 2% 260 1665 1158316 11583 2% 232 1665 1014917 10149 2% 203 1665 868718 8687 2% 174 1665 719619 7196 2% 144 1665 567520 5675 2% 113 1665 4123

Chartered OJ Accountants *

42

Page 61: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

CALCULATION OF INTEREST SHOULD BE DONE

ANNEXURE - DMUNIHLY

OPENING OF INTEREST MONTHLY CLOSING OFPRINCIPLE MONTHLY AMOUNT INSTALLMEN PRINCIPLE

AMOUNT ( A INTEREST (B= T AMOUNT AMOUNT (D = A+BS.NO. ) RATE @20/0 A*2%) (C) C)

1 30000 2% 600 1835 287652 28765 2% 575 1835 275053 27505 2% 550 1835 262204 26220 2% 524 1835 249105 24910 2% 498 1835 235736 23573 2% 471 1835 222097 22209 2% 444 1835 208198 20819 2% 416 1835 194009 19400 2% 388 1835 1795310 17953 2% 359 1835 1647711 16477 2% 330 1835 1497212 14972 20/o 299 1835 1343613 13436 2% 269 1835 1187014 11870 2% 237 1835 1027215 10272 2% 205 1835 864316 8643 2% 173 1835 698017 6980 2% 140 1835 528518 5285 2% 106 1835 355619 3556 2% 71 1835 179220 1792 2o 36 1828 0

43

Page 62: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

Tranch -I issused after 3 months from the date of formation of SHGAnnexure - E

uate orS. Gram Date of Tranche-I Delay

No. Panchayat Village SHG Name formation received Month

1 -ftll r-t BAJARANG BALI SHG BAMANI 22-Jul-14 21-Sep-15 14

2 #aw__ WM9s1Mi SHREE RAM 12-Sep-14 23-Sep-15 13

3 dtfi duiwil MATESHVARI SHG BORELA 14-Aug-14 18-Aug-15 12

4 SHIV SHANKAR RUPPURA 24-Aug-14 25-Aug-15 12

5 LAXMI SHG 29-Aug-14 25-Aug-15 12

6 ¥OR BHERU JI SHG BICHHUDARA 6-Jun-14 25-May-15 12

7 ft.R_ ____s_BALA JI SHG BHALADAI 8-Jun-14 25-May-15 12

-M8 utmr ei PIPAL DA RANI SHG BADANAGAR 2-Sep-14 18-Aug-15 12

9 4~ SEETA MATA 12-Sep-14 25-Aug-15 12

10 DEV NARAYAN NUWALIYA 21-Nov-14 30-Oct-15 11

11 # L9 . VAISHNAV MATA DHOLI 28-May-14 27-Apr-15 11

1'E 3T-r HANUMAN 26-Jun-14 25-May-15 11

13 KRISHNA SHG MALASERI 23-Sep-14 18-Aug-15 11

14 t BHERU NATH CHAINPURA 1-Nov-14 21-Sep-15 11

15 f KRISHNA BHAGWAN DHOLI 30-Nov-14 15-Oct-15 11

16 atg w i dit i_ _ GAURI MAIYA SHG JIWALIYA 7-Dec-14 15-Oct-15 10

,17 g# ERas fk~Jäw RADHE RADHE SHG JIWALIYA 7-Dec-14 15-Oct-15 10

18 ift w íH-wzr r JAI HANUMAN BRAHMPURI 27-Aug-14 30-Jun-15 10

19 ar_rch _<_rch RADHIKA SHG BADNOR 29-Nov-14 21-Sep-15 10

20 BALA JI SHG RAMPURIYA 14-Ju1-14 27-Apr-15 10

21 SHREE LAXMI SHG NUWALIYA 16-Nov-14 25-Aug-15 9

22 3__ n~ 3TiaTlf DEVNARAYAN 27-Dec-14 30-Sep-15 9

23 3s9iTI 319 JAY SAWAI BHOJ 22-Apr-14 22-Jan-15 924 #9rw BAIRATH MATA SHG MOGAR 25-May-14 24-Feb-15 9

25 tt nuElTIdh BABA RAMDEV BALA KA BADIYA 16-Nov-14 18-Aug-15 9

26 r wel5inihe DEV NARAYAN BALA KA BADIYA 16-Nov-14 18-Aug-15 9

27 terëpr+ BHOLENATH SHG DAULATGARH 18-Jun-14 19-Mar-15 9

28nto__ l'eteWT/ qTrër(t SHIVA JI SHG KUMALAI 1-Jan-15 30-Sep-15 9

29 3Tr__r_ RADHE KRISHNA AMESAR 2-Nov-14 30-Jul-15 9

t-30 aY;rck <3r BHERU NATH SHG BADNOR KOT KA KURA 2-Oct-14 26-Jun-15 9

31 MUSKAN SHG BADNOR 2-Oct-14 26-Jun-15 9

32 BABA RAMDEV SHG SURELA 4-Jun-14 24-Feb-15 9

33 T#R AMBAY MAA SHG MOGAR 10-Feb-15 30-Oct-15 934 JAI MATA DI SHG SURAJ 30-Nov-14 18-Aug-15 9

r35 t BALA JI SHG PARA 28-Apr-14 12-Jan-15 9

36 utu w få+it5i g# Tèrii,~ BAJRANG BALI MOD KA NIMBAHERA 16-Jul-14 30-Mar-15 9

37 31ial 31e4~ REBARI BABA 2-Jun-14 11-Feb-15 8

38 ls íiè afiîll_M41 MEERA SHG JIWALIYA 7-Dec-14 18-Aug-15 839 ¥ft w fý"iti g4 45Ti~ PAWAN PUTAR MOD KA NIMBHIDA 3-Feb-15 15-Oct-15 8

40 wl:~ ____i__u___ KAMAL NARAYANPURA 14-Jan-15 23-Sep-15 8

41 r3r SHAHEED BABA 20-Feb-15 30-Oct-15 8

42 WìtIT _____r NARSINGH MATA SHG BORELA 22-Aug-14 27-Apr-15 8

44 s

Page 63: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

43 in- VEER TEJAJI SHG JODHA KA KHERA 23-Aug-14 27-Apr-15 8

44 r JASHUI Kl RANI 1 25-Jun-14 24-Feb-15 8

45 ,i -1 MAA SHG MALASERI 30-Oct-14 30-Jun-15 8

46 SHREE BALA JI SHG BADNOR 27-Jun-14 24-Feb-15 8

[4 ~Tq BHERU JI SHG INDRA PURA 28-Aug-14 27-Apr-15 8

r8 NAMO NARAYAN SHG LAGATO KA BADIYA 20-Dec-14 18-Aug-15 8

49 JAI HANUMAN SHG MOGAR 3-Mar-15 30-Oct-15 8

50 g BHOLE NATH SHG CHAINPURA 29-Oct-14 26-Jun-15 8

51 irrTr KALIKA MATA SHG 6-Jan-15 31-Aug-15 8

52 iiie WasT BEMATA BATHEDA 22-Nov-14 15-Jul-15 8

53rf DANA BABA SHG MOGAR 28-May-14 15-Jan-15 8

54 qrrgr RAMDEV JI SHG 5-Jun-14 22-Jan-15 8

13::Tr 3iTr LAXMI AMESAR 7-Nov-14 26-Jun-15 8

56 rclTr SAGAS JI SHG BADNOR 4-Dec-14 22-Jul-15 8

57 t r eni41 JAY RAMDEV SHG BALAPURA 5-May-14 20-Dec-14 8

PABU JI MAHARAJ SHG NUWALIYA 16-Nov-14 3-Jul-15 8

59 enerai HANUMAN SHG NUWALIYA 16-Nov-14 3-Jul-15 8

() i ;FT VISHNU DEVI SHG BRAHMPURI 2-Sep-14 16-Apr-15 8

61 SHIV SHANKAR BATHEDA 17-Nov-14 30-Jun-15 8

62 ra r PARWATI 25-Jun-14 3-Feb-15 7

3__2 T iNT RADHA KRISHNA SHG BORELA 14-Aug-14 25-Mar-15 7

64 hT 1T BAJARANG BALI SHG BORELA 14-Aug-14 25-Mar-15 7

65 DEV NARAYAN SHG BORELA 14-Aug-14 25-Mar-15 7

6 6rr BHERU JI SHG MOGAR 10-Feb-15 21-Sep-15 7

67 T MiliTíni BAJARANG BALI SHG BALA KA BADIYA 16-Nov-14 26-Jun-15 7

68 T MATASHREE 21-Feb-15 30-Sep-15 7

69 enei1i CHARBHUJANATH SHG NUWALIYA 19-Nov-14 26-Jun-15 7

70 r SHREE DEV SHG BAJUNDA 23-Feb-15 30-Sep-15 7

71 g r-a CHARBHUJA SHG BAJUNDA 23-Feb-15 30-Sep-15 7

72 frorw JOGANIYA SHG BARARIYO KA BADIYA 20-Feb-15 23-Sep-15 7

[73 T MAA KALIKA SHG BAJUNDA 21-Feb-15 23-Sep-15 7

74 Dnrri DEV NARAYAN SHG JALREYA 21-May-14 20-Dec-14 7

t 75 r DURGA MATA SHG BAJUNDA 22-Feb-15 23-Sep-15 7

76 r DASHA MATA SHG BAJUNDA 22-Feb-15 23-Sep-15 7

77 eimrre ziiste BHAIRAV NATH KAVLAS 14-Jun-14 12-Jan-15 7

_78 r INDRA SHG 24-Jun-14 22-Jan-15 7

79 RADHA KRISHANA SHG BAJUNDA 23-Feb-15 23-Sep-15 7

80 shT rarr BABA RAMDEV INDRA PURA 27-Aug-14 25-Mar-15 7

~81 T .nor DEV NARAYAN SHG DOLA BA KA BADIYA 23-Feb-15 21-Sep-15 7

82 'rT SHREE RAM BARARIYA KA BADIYA 20-Jun-14 15-Jan-15 7

83 SAGAS J1 2 29-Nov-14 26-Jun-15 7

84 t ie4ri/ r BABA RAMDEV KISHAN PURA 21-Jun-14 15-Jan-15 7

85 tr_r _ iiir/ r BAIRATH BHAVANI SHG KISHAN PURA 21-Jun-14 15-Jan-15 7

86 SitTT Sirr MATA SHREE 29-Oct-14 25-May-15 7

87 3 ; s zff JAI MATA DI JIWILIYA 11-Jan-15 7-Aug-15 7

8~ sif~rr sSHREE SADU MATA SHG BADANAGAR 1-Sep-14 25-Mar-15 7

. 43R t-RT JAI SHREE RAM SHG CHAINPURA 1-Nov-14 25-May-15 7

90 RADHA KRISHNA SHG CHAINPURA 3-Dec-14 26-Jun-15 7

45

.~c~0

Page 64: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

Tranch -II issused after 6 months from the date of formation of SHGAnnexure - F

uate or

S. Gram Date of Tranche-2 Delay

No. Panchayat Village SHG Name formation received Month

1 #Jl_R_ ~-e:_s BALA JI SHG BHALADAI 8-Jun-14 22-Jul-15 14

2 nft~w_ T Cwl_T MATESHVARI SHG BORELA 14-Aug-14 23-Sep-15 14

3 7rgftmMRT SHREE BABA RAMDEV SHG JALREYA 20-May-14 26-Jun-15 13

4 iRii DEV NARAYAN SHG JALREYA 21-May-14 26-Jun-15 13

5 chielli aigir KRISHNA SHG MALASERI 23-Sep-14 26-Oct-15 13

6 la iiÎl BABA RAMDEV SHG MALASERI 1-Nov-14 2-Nov-15 12

7 ircuT JAI MATA JI SHG BARANA 30-Oct-14 30-Oct-15 12

8 SHIVSHAKTI SHG DAULATGARH 27-Jun-14 26-Jun-15 12

9 #c3mr LAXMI SHG 29-Aug-14 25-Aug-15 12

10 -dmwif fi~ JAI HANUMAN BRAHMPURI 27-Aug-14 18-Aug-15 12

11 dit - SEETA MATA 12-Sep-14 25-Aug-15 12

12 ZF1Tí m1Tí1im JAY RAMDEV SHG BALAPURA 5-May-14 16-Apr-15 12

13 it RAGUNATH BABA SHG TILOLI 26-Nov-14 30-Oct-15 11

14 cdr KRISHNA BHAGWAN DHOLI 30-Nov-14 30-Oct-15 11

15 #mt HANUMAN 26-Jun-14 25-May-15 11

16 WRft 7Tw RAMDEV SENA SHG JALREYA 26-May-14 16-Apr-15 11

17 afl+ SHREE MATA JI B.K.SARERI 27-May-14 17-Apr-15 11

18 anakr__ anr< RADHE KRISHNA AMESAR 2-Nov-14 23-Sep-15 11

19 q BHERU NATH CHAINPURA 1-Nov-14 21-Sep-15 11

20 7RNT gaL SHREE LAXMI SHG NUWALIYA 16-Nov-14 6-Oct-15 11

21 nprdrc ýrTd MUSKAN SHG BADNOR 2-Oct-14 18-Aug-15 11

22 3ITet 3rt HARI NARAYAN 5-Oct-14 18-Aug-15 11

23 ~ .L TIl k g5T JAI BAJRANG BALI SHG KURACHO KA KHEDA 20-Aug-14 30-Jun-15 10

24 .Y ARTo WT tr SHREE MATA JEE SHG KURACHO KA KHEDA 20-Aug-14 30-Jun-15 10

25 ?iiTT DEV NARAYAN SHG MALASERI 20-Jun-14 29-Apr-15 10

26 aTiT äaI -ä w fifi-~ BAJRANG BALI MOD KA NIMBAHERA 16-Jul-14 25-May-15 10

27 ak&1íi zur f~ u TT GAURI MAIYA SHG JIWALIYA 7-Dec-14 15-Oct-15 10

28 gtg w s C RADHE RADHE SHG JIWALIYA 7-Dec-14 15-Oct-15 10

29 l3T3 SANTOSHI MATA 30-Aug-14 6-Jul-15 10

30 cbiM al_iè_l SHREE SHREE YADE MAA SHG MALASERI 26-Sep-14 31-Jul-15 10

31 JAI KARANI MATA MALASERI 28-Sep-14 31-Jul-15 10

32 i 1¶<r CHARBHUJA SHG RUPPURA 1-Sep-14 3-Jul-15 10

33 3 + SAI BABA 4-Sep-14 6-Jul-15 10

34 #ucM_ 3r~ar_+ VISNU 7-Sep-14 6-Jul-15 10

35 WEPRIC årT MAA BANKAYA RANI BATHEDA 4-Jan-15 2-Nov-15 10

36 _gU W U SHRI LAXMI SHG RUPPURA 1-Sep-14 26-Jun-15 10

37 rTddIr RADHIKA SHG BADNOR 29-Nov-14 23-Sep-15 10

38 Wk 45T fits~ g VISHNU DEVI SHG BRAHMPURI 2-Sep-14 26-Jun-15 10

39 EICIR MAA DURGA SHG MALASERI 25-Jun-14 17-Apr-15 10

40 dTk_ ewit__u+ NAGNCYA 14-Sep-14 7-Jul-15 10

41 319T_r 3]akr_ JAI GANESH AMESAR 27-Oct-14 18-Aug-15 10

42 9ìcr _ wmtwi_+ NAGNECHYA MATA 15-Sep-14 6-Jul-15 10

43 _ r_______r_um_ _JAI MATESHWARI SHG BARANA 30-Oct-14 20-Aug-15 10

46 Us

cC 0 9(R

Page 65: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

44 a__ rc________c __ BHERU NATH SHG BADNOR KOT KA KURA 2-Oct-14 22-Jul-15 10

45 _____r+______T _ SHREE DEV NARAYAN SHG DAULATGARH 18-Jun-14 6-Apr-15 10

46 iTeiTiY JAI BHERU NATH SHG MALASERI 28-Sep-14 15-Ju1-15 10

47 g r MEERA SHG JIWALIYA 7-Dec-14 23-Sep-15 10

48 YM799W W gr~JAY SAWAI BHOJ 22-Apr-14 5-Feb-15 10

49 i5tgE BALA JI SHG RAMPURIYA 14-Jui-14 29-Apr-15 10

50 ngPffeii SHREE DEV SHG BAGMALI 15-Sep-14 30-Jun-15 10

51 tM IÅV MAHA LAXMI SHG BAGMALI 15-Sep-14 30-Jun-15 10

52 cpici imenèû SHREE BALAJI SHG MALASERI 30-Sep-14 15-Jul-15 10

53 Jeft-A HANUMAN SHG NUWALIYA 16-Nov-14 31-Aug-15 10

54 olm ofikwIíàr BABA RAMDEV BALA KA BADIYA 16-Nov-14 31-Aug-15 10

55 - Er__r__|_r BAJJARANG BALI SHG RAGUNATHPURA 4-Jul-14 16-Apr-15 10

56 l rrk _ 3Trk_ _SARASWATI AMESAR 5-Nov-14 18-Aug-15 10

57 3__k __ _ Trk __LAXMI NARAYAN AMESAR 5-Nov-14 18-Aug-15 10

47

Page 66: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

No Tranch was issused from the date of formation of SHIGAnnexure - G

Serial No. Name of SHG Grampanchyat Village Date ofFormation

1 BAJARANG BALI SHG HADAMADA WTF-el 1~[ 23-Mar-152 JAY SHRI RAM SHG SALARMALA viarPRiI TCTeRM 4-Mar-153 HAR HAR MAHADEV SHG SALARMALA dladRW +r~e 2-Mar-154 SHREERAM iT 21-Jan-155 MA DURGA SHG 3iTTe +i 24-Apr-156 SHANKER BHAGWAN wu T7ETU 15-Apr-157 BHERU NATH SHG zmiuC Tiffuf 25-Apr-158 SAWARIYA SETH KHARDI trdr 23-Apr-159 BALAJI KHARDI trd 19-Apr-1510 CHARBHUJA KHARDI UWrd_ 26-Apr-1511 BABA RAMDEV KHARDI WRt 22-Apr-1512 JOGANIYA MATA KHARDI $UM WRt 18-Apr-1513 DEVNARAYAN SHG «r4ilut 16-Feb-1514 BALA JI SHG DOLA BA KHERA grl lJFOTaz 17-Feb-1515 SHIV SANKER 3-11EfTsTxiT 31FWIT 25-May-1516 SAI BABA 31F1CtUdIT 3IsT6K 27-May-1517 BANKAYA RANI KARYALA UTliCMeti Eftlnm 1-Jun-1518 BALA JI KARYALA JIMMRit RibtAIR 26-May-1519 DEV NARAYAN KARYALA ifTHA « 1,m1 30-May-1520 SHANKER BHAWAN KARYALA dlidle1\4 hftAiI 28-May-1521 KALIKA DEVI KARYALA WlftzTWti eRaler 1-Jun-1522 JOGANIYA MATA KARYALA UMP9M FTe 1-Jun-1523 GANGA SHG NEGREYA åW%-W åwfkw 28-May-1524 LAXMI MATA KHARDA dtPTMliTff 10-Jun-1525 NARAYANI MATA qu«ltäe KrEItilì 31-May-1526 BHERU NATH SHG BALEV 4L7 16-Jun-1527 JAI CHAMUNDA SHG BALEV 3T-T r-l¯¿r 16-Jun-1528 SHREE SHREE YADE MAA SHG BALEV äc¯ OM¯4 15-Jun-1529 DEVNARAYAN SHG SABDRA di1f41 iiURT3E 13-Jun-1530 VEER TEJA 3#fåz1uTr 3ffiAm 15-Jun-1531 SURAJ SHG tt 26-Jun-1532 BHERU NATH qrpT CIrcT 27-Jun-1533 VEER HANUMAAN SHG PANDROO U40Rt MFITs 13-Jun-1534 KHAKAL DEV SHG DANTRA -dd¥r++ ia3 24-Jun-1535 JOGNIYA MATA SHG DANTRA da?++ dacr 25-Jun-1536 BHERUNATH SHG DANTRA r++ Qar 25-Jun-1537 SATI MATA SHG DANTRA d +a3r 26-Jun-1538 JAI AMBE SHG DANTRA arar!T 29-Jun-1539 BHOLENATH SHG DANTRA dar++ zda 29-Jun-1540 DHUNIWALE BABA SHG DANTRA 41(9_++ _a_ 29-Jun-1541 DEV NARAYAN SHG GORANDIYA W5PIT NWT 24-Jun-1542 JAI BABA RAMDEV A1T Altulf3T 24-Jun-1543 BAIRATH MATA SHG GORANDIYA W6F:71 9T -Ttbr 24-Jun-1544 YOGESHVAR SHG GORANDIYA «IgT a uf,r 25-Jun-15

48<iSc?

-A ~

Page 67: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

45 SAI BABA SHG GORANDIYA l-lrrfànrr 25-Jun-1546 DEV NARAYAN SHG PANDROO liTF11; _____-s 6-Jul-1547 PATAN RANI rUT 29-Jun-1548 SHATI MATA ktrGT tIT 30-Jun-1549 SUGNA SHG rR 17-Jul-1550 RISHI RAJ SHG TgF T 14-Jun-1551 JAY LAXMI _ R__9r" _R__gr~ 11-Jul-1552 SHREE NATH QT\4uî 21-Jul-1553 BHERU NATH UUTJPT9 UZglu 26-Jul-1554 SIKOLA MATA SHG JODHA KA KHERA ~C-T ____-__ 28-Jul-1555 BALA JI SHG BORELA ~IÑ1T Iw 12-Jul-1556 PAVAN PUTRA SHG SURAJ u jl7j 9-Jun-1557 JAI BHERU NATH SHG SURAJ t.1qu T¯7 24-Jun-1558 CHARABHUJA SHG CHAINPURA i 1-Jul-1559 BANJARA BABA trr trr 19-Jul-1560 JAI HANUMAN UlZM¶<1 UTr 18-Mar-1561 PARWATI KAVLAS _ i_le_it_ rioiotm 1-Jun-1562 SHREE YADE MAA KAVLAS __im_i 23-Jul-1563 SHREE GANESH SHG BAMANI Eåkm wrft 11-Jun-1564 SHREE DEV NARAYAN SHG PARA rtrr 8-Aug-1565 SHREE GANESH W__RU_ _r<r 11-Aug-1566 JAI SHREE RAM AMESAR 31#T 3 6-Aug-1567 GJANAND SHG _ 1_1___ MfTf 29-Jun-1568 VEER TEJA JI MAHARAJ 3UiWgTUr[ 3i11eslk14 5-Jul-15

4cha9edAccoenj

49

Page 68: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

Panchsutra Compliance ReportAnnexure-H

No. ofSHGs No. of

No. of% of not SHGs No. of

% of % of SHGs % of NofSHGs follow not SHGs % of No. of

No fSHGs SHGs not SHGs %oNo. of followin ing follow not SHGs SHGs not No. of

Total SHGs g 1st 1st following followin following following SHGs SHGs not % of SHGs not

S.No. District no. of sutra sutra 2nd ng 4th 5th sutra 5th sutrafollowin following followingmasik sutra sutra sutra sutra g

SHGs (Regular (Regul sutra sutra (Regular (Regular Punchsutr Punchsutraspratived (Regul (Regular (Regula (Timely Punchsut

weekly ar (Regul (Timely Book Book asan ar Inter- r Inter- Repay . ras

meeting weeki ar I Repaym Keeping) Keeping)saving) s loaning) loaning ment)s) y saving ent)

meeti )ngs)

1 AJMER 1010 7 100 0 100 0 10.69 902 0 1010 47.62 529 0 1010 100.00

2 ALWAR 1139 231 96.1 9 88.31 27 28.8 811 .16.86 947 40.3 680 8.6 1041 91.40

3 BANSWARA 2766 1458 82.37 257 56.86 629 26.43 2035 19.13 2237 54.12 1269 6.51 2586 93.49

4 BARAN 1571 965 93.99 58 71.92 271 35.65 1011 36.41 999 64.1 564 14.58 1342 85.42

5.BARMER 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00

6 BHARATPUR 384 137 93.43 9 80.29 27 20.83 304 3.39 371 54.95 173 2.86 373 97.14

7 BHILWARA 1322 832 92.79 60 73.32 222 46.9 702 50.38 656 65.13 461 28.97 939 71.03

8 BIKANER 706 136 89.71 14 65.44 47 14.59 603 6.8 658 40.65 419 2.12 691 97.88

9 BUNDI 786 67 97.01 2 95.52 3 17.56 648 7 731 50.76 387 4.96 747 95.04

10 CHITTORGARH 1218 208 80.77 40 68.75 65 19.38 982 6.16 1143 54.43 555 3.37 1177 96.63

11 CHURU 1874 937 97.55 23 69.37 287 30.36 1305 30.31 1306 53.15 878 13.66 1618 86.34

12 DAUSA 1092 716 86.87 94 71.79 202 42.12 632 52.93 514 65.57 376 26.56 802 73.44

13 DHOLPUR 2411 1803 81.36 336 67.05 594 36.21 1538 27.62 1745 90.67 225 7.67 2226 92.33

50

Page 69: Rajasthan Grameen Aajeevika Vikas Parishad · 2017-08-11 · Rajasthan Grameen Aajeevika Vikas Parishad Third Floor,RFC Block,Udyog Bhawan,Tilak Marg,Jaipur,Rajasthan Phone No. 2227011,

14 DUNGARPUR 3687 2578 59.04 1056 45.73 1399 22.92 2842 21.67 2888 71.39 1055 6.02 3465 93.9815 HANUMANGARH 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0016 JAIPUR 25 0 0 0 0 0 56 11 0 25 76 6 0 25 100.0017 JAISALMER 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00181JALORE 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0019 JHALAWAR 1627 1263 88.28 148 58.99 518 41.79 947 41.73 948 74.55 414 18.56 1325 81.44

20 JHUNJHUNU 133 42 30.95 29 19.05 34 12.78 116 12.03 117 27.07 97 3.01 129 96.9921 JODHPUR 698 0 0 0 0 0 14.18 599 0 698 54.44 318 0 698 100.0022 KARAULI 123 64 100 0 85.94 9 46.34 66 40.65 73 52.03 59 31.71 84 68.2923 KOTA 1375 766 91.78 63 50.91 376 26.62 1009 23.27 1055 55.64 610 6.62 1284 93.38

24 NAGAUR 86 70 100 0 95.71 3 58.14 36 66.28 29 84.88 13 48.84 44 51.1625 PAL 228 149 90.6 14 85.23 22 27.19 166 31.14 157 64.47 81 18.86 185 81.14

26 PRATAPGARH 691 386 90.93 35 79.53 79 34.3 454 31.55 473 65.99 235 16.06 580 83.9427 RAJSAMAND 1289 443 91.2 39 82.62 77 25.29 963 25.6 959 35.45 832 17.15 1068 82.8528 SAWAI MADHOPL 563 73 98.63 1 95.89 3 24.87 423 10.48 504 43.52 318 4.44 538 95.5629 SIKAR 144 63 96.83 2 73.02 17 18.75 117 30.56 100 65.28 50 11.11 128 88.8930 SIROHI 290 0 0 0 0 0 2.76 282 0 290 41.72 169 0 290 100.0031 SRI GANGANAGAF 182 0 0 0 0 0 2.75 177 0 182 17.03 151 0 182 100.0032 TONK 1528 883 90.49 84 65.69 303 33.38 1018 39.01 932 59.1 625 17.74 1257 82.2633 UDAIPUR 2745 1985 80.5 387 51.23 968 15.45 2321 23.28 2106 73.08 739 4.85 2612 95.15

Grand Total 316931 16262 83.03 2760 61.98 6182 27.37 23020 24.74 23853 61.23 12288 10.25 28446 89.75

u 51

ko 0

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ACTION TAKEN REPORT FOR THE FINANCIAL YEAR 2013-14

Annexure1

Amounts not found eligible for financing under the credit agreement as per auditor or where supportings were notfound.

S.No. Para Amounts for

Remarks DPMU's SPMU's Reference Amount Current Status which paraof ML dropped

1 1) Supporting bills for vehiclehirirng expense of Baran,Dholpur, Swaimadhopur andSPMU are available & verified.

Vehicle hiring expenses Madhopur, Dausa, GM(Adm) A7 (21) Hence Para related to above 4,13,651Supporting Bills not available Dholpur, Kota, districts should be dropped for

Bhilwara Rs. 4,13,651/-.2) For remianing distrcitsTo be discussed and verified.

2 Vouchers were not found on Supporting bills were provided

record. nGM(Adm) A7 (21) 22,56,314 and verified. Hence Para 22,56,314should be dropped.

3 Payment made to an employee Supporting documents werefor which there is no evidence Rajsamand B.9.1 provided and verified. Hence 5,00,000on record to establish that he 5,00,000 Para should be dropped.has worked for the project.

4 Bills of medical expenses arerelated with the VEDANTA

Reimbursement to a project rltdwt h EAT

staff towards medical hospital which is approved bystfftoars edca Swa Mdhpu B10finance department for 1,70,592

treatment in contravention to Sawai Madhopur B.10 1,70,592 treatment outside therules which be recovered.tramnousdth state.hence para should be

dropped.

5 Bank statement or note sheetIncorrect charging of expenses FMTS B.11.15 were provided & verified. 80,000to the project. GM(F) 80,000 Hence Para should be

dropped.

52 5

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6Remuneration of an employee we verified the same, hencewrongly booked from RRLP Dausa B.5.2 70,605 para should be dropped. 70,605funds instead of NRLM project.

7 Mobile reimbursement Supporting bills provided andexpenses for which Supporting _ GM(Adm) B.11.11(42) 1,940 verified. Hence para should 1,940Bills not available be dropped

TOTAL 38,19,394 34,93,102

Annexure 2Observations related to procurement

S.no. Amounts for

Remarks DPMU's Para Reference of ML Amount Current Status which paradropped

11) Multple quotations werereceived from different

Multiple Quotations for Churu, Udaipur, vendors with different phonepurchases were received from Dungarpur, Bundi, no. from the districts namelythe same vendor in different Baran, Tonk A.9.1 (ANNEX-C) Baran,Bundi, Churu,and Tonk. 2,01,320names for purchase of same Jhalawar, Bikaner, Hence para should be dropedasset at different DPMUs. Dholpur for Rs. 2,01,320/-.

2) For remaining districtsTo be discussed and verified.

2 (1) Proper procurmentprocedure was followed at the

Proper procurement procedures Bhilwara, dist.namely Bikaner and

not followed as quotations not Rajsamnd,Udaipur, sould e p rRinvited for purchase of various Dungarpur, Tonk, A.9.2 (ANNEX-D) 159305 57r522/Rs 5,79,522assets or services availed at Baran, Bundi. (2 w D aDifferent DPMUs. Bikaner, Dholpur (2)NK Bhlaran Dundi,pudapu

dholpur corrective action still_________________ _____________________to be taken _______

3 Procurements for which fileswere not furnished to the GM(Pracurment) A.9.3 31 To be discussed and verified.auditors for verification.should. 5

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4

Cost comparison of purchase (1) Cost comparison was doneomarisno A9.5 Bansawara and verified, hence parabfrpvariou eplacesst dA9.6 Udaipur 5,300 should be dropped for bothbefore purchase of assetDstcs.Districts.

5Procurement of certain assets A9.7 Udaipurwas not proper as Quotationsreceived from different A9.8a

compnieswerenot ound A9.10companies were not found A.9.7, 9.8, 9.10 &9.11 To be discussed and verified.comparable, in improper format A 9.11& not authentic, still not GM(Pracurment)rejected.

6White Boards were purchasedExcess purchase of White Banswara B.1.4 as per order given by SPMU & 21,395boards without approval. 21,395 verified, hence para shouldbe dropped.

7 Non- comparison of ratesamongst DMPUs for variouscommon services availed toavail best economic rates as Dungarpur B.7.1 2969 To be discussed and verified.rate variations in bus hiring forCRP due to different basis wasobserved.

8 Assets were purchsed in excessof MRP. HP Laser Jet MFPPrinter was purchased for Rs.19,900/- against the MRP of A9.8 BaranRs. 16990/-. 6 Digital cameras A9.9 Tonkof Sony DSC were purchasedfrom Softline Computers @Rs.9,570/- against the MRP of Rs.7,900/-.

9Non- execution of agreementwith placement agencies for Bundi,Bhilwara & 7,11,029hiring of contractual staff & the Dungarpur 7,11,029payment has been made.

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10Two rates are sanctioned by

Procurement of advertisement DIPR for procurement ofat rates higher that DIPR GM(Adm) B.11.12 Advertisement. Hence 11,03,526(government) publishede rates 11,03,526 procurment was with in the

sanctioned limit.That's whypara should be dropped.

TOTAL 76,53,021 19,11,063

Annexure 3Amounts where records maintained are inadequate or payments are improper

S.no.Amounts for

Remarks DPMU's Para Reference of ML Amount Current Status which paradropped

1work of Painting, Electic andAlmunium were done as per

Non- obtaining of approval for GM(Adm) provisions of procurementitems purchased at SPMU. GM(Procorment) B.11.14 2,21,100 plan after receiving competent 2,21,100

approval.Hence para shouldbe dropped.

2 Non obtaining ofacknowledgement for paymentof honorarium to bookkeepers.Further, honorarium was paid Dungarpur B.7.2(ANNEX- E) 120155 To be discussed and verified.beyond stipulated period of 1year of SHG formation which berecovered.

55

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3 Discrepencies observed byaudit team in respect ofpayment made to SERP forproviding technical assistancefor the project- Non submissionof claim for reimbursement,Non submission of CAcertificate to confirm the

CA certifacte has beenexpenditure, Non adjustment of GM(Adm) B.11.1 2,27,00,000 received and verified, hence 2,27,00,000long pending Advances, non para should be dropped.submission of monitoring

reports, non constitution ofcommitte, non updation of SHGdetails in Sakh Darpan & Nonavailability of details ofdeployment of staff by SERPetc.

4 Discrepencies observed byaudit team in respect ofpayment made to SIDS forsupply of manpower. Non GM(Adm) B.11.2 To be discussed and verified.deployment of staff after 2,18,00,000following proper recruitmentagainst 3 CVs .

5Non recovery of cost of alaptop lost by SIDS official. GM(Adm) A.1.4 To be discussed and verified.

6List of members who attended

List of members who attendthe training was not attached in Banswara B.1.3 the training programe was 2,44,467support of the expenses 2,44,467 attached and verified.Henceincurred.

para should be dropped.7

Expenses incurred on food for List of attendent participantsCRP and SHG's trainees is not Dholpur B.6.1 of SHG tranning was atteched 2,03,249supported with participant list. 2,03,249 and verified.that's why parashould be dropped.

8 Attendance records of SPMUstaff not maintained. Hence

B.11.7 To be discussed and verified.salary payment is not backed 1,78,653by attendance records

56u

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Excess payments to Employee GM(Adm) and Shri B.11.9 To be discussed and verified.liable for recovery Noordin 32,932

10Incement salary drawn byDPM NXK Bansal was

Payment of salary increment senctioned by competentbased on self authorisation to authority (SMD JAIPUR) andMr. N.K. Bansal deputed as Dholpur B.11.10 Paenton slrDPM in Dholpur District not pyeto w aayafoun in or d isrit.o head of the office capacity bycSPMU.copy of increment

sanction order verified. Hencepara should be dropped.

11Non- maintanence of D Bd Attandence register wasattendence record of ansa, u n, maintained and verified forcontractual staff at certain Sanwar Maropu, A.5.1 2,762 the financial year 2013- 22,37,612

SawSiMU.coppur, 22c37m612

locations. Hence the salary to Dungarpur 2014.Hence para should bestaff could not be verified. dropped.

12

Hiring of vehicles in excess of Kota, Bhilwarastipulated no. of days and Dhuru, Rajsamnd,beyond monetary limit of E Chittorgarh, Baran, A.6(a) ANNNEX-A To be discussed and verified.9,000/- per month at some Tonk, Sawai 4,66,227DPMUs resulting into excess Madhopur,expenditure. Jhalawar, Bikaner

13

(1) excess payment of Rs.1240/- has been recovered by

Exestipulae ttaiveDholpur DPMU, Hence parabeycn o entait Biranr, r, A.6.(c) should be dropped. 1,240

be rcovred Barn 8190 (2) BARAN and BIKANERDPMUs: To be discussed andverified.

U

D r , e

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14Non- Recovery of interest on Recovery has been made atadvances (@18% P.A) if not Bhilwara, Tonk, BHILWARA and CHURU DPMU,adjusted within stipulated Baran, Bikaner, A.8.1 ANNEX- B hence para should be 35period of 1 month resulting in Churu 16,365 dropped. (2)non compliance of HR manual. For remaining DPMU : To be

discussed and verified.15

Non- recovery of advances A. Churu, Advance given to PRPs hasgiven to PRPs towards vehicles Rajsamand, been deducted from fees ofpurchases, etc. resulting into Dugarpur, Tonk, A.8.2(a,b,c,d) 2,92,527 SERP.No recovery pending, 2,92,527blockage of funds. B & C Udaipur D hence para should be

Tonk dropped.

16 Excess reimbursed to employee Bhilwara B.2.2 To be discussed and verified.for medical treatment. 2,050

17 Excess reimbursed fortravelling charges to Saheli Churu B.4 To be discussed and verified.Samiti Dausa, need recovery. 14,116

18 Payment made to vendorwithout ensuing compliance of GM(Adm) B.11.3 To be discussed and verified.agreement terms. 3,37,080

19Excess paid for hiring taxi. GM(Adm) B.11.6 5,049 To be discussed and verified.

20 Excess reimbursed to employee GM(Adm)towards mobile charges. Ammount 6852/- B.11.11 6,852 To be discussed and verified.

21

Excess reimbursed to centre for The payement made to CMF ismicro-finance for out of pocket GM (M&E) Shri B.11.13 according to MOU entered by 23,615expenses. Kumawat 23,615 concerned authority, hence

para should be dropped.

22 Excess payment to taxi vendors GM (M& ) Shribe recovered. Kumawat B.11.5 5,140 To be discussed and verified.

23 Bills relating to mobileReimbursement of Activation Rajsamand B.9.2 activation submitted by 2,500fees of mobile number. 2,500 concerned persons, hence

para should be dropped

TOTAL 4,89,17,879 2,59,26,345

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Annexure 4Other issues where attention/ strengthening is required

S.no. Remarks Para Reference Current Status1 Bank balance of Rs.8.60 Cr is

kept in saving bank accounts at Saving bank accounts of SPMUSPMU and various DPMUs and DPMU have beenthereby earning lower rate of GM(Adm) Balance Sheet converted in flexi account.interest. Balance confirmation Hence para should benot furnished for these bank droppedbalances.

2Staffing IssuesMaterial departure has beenobserved by the auditor in caseof hiring and payment toRegular or Contractual staff- system of maintaining recordsregarding attendance andleaves of staff is not in place oris inadequate Staffing issues are clear and- Documentation with respect verified with staff Records I.e.to Last pay certificate not held GMAd AA, B.11.8, A.5.3, B.11.4, - attendence register,on record B.11.5 Contract agreement, leave- Short marking of leave in register Hence Para shouldleave records. be dropped- necessary procurementprocedures not followed inhiring of contractual staff- advances to project staff arenot recovered or adjustedtimely- Balance confirmation foradvance to staff not received

car5ered-3 Accowntan*

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3

Governance Issues- meetingof Empowered committee shortheld and of governing body notheld;- non furnishing ofresponses by the management Audit report (Ix), (x) To be discussed and verified.to the internal audit reportsdue to which compliances couldnot be verifed;- internal Auditis not conducted as per FinanceManual

4Statutory Compliances- serious non-compliances withapplicable regulations for A.2 & A.3 To be discussed and verified.statutory deductions of TDSand employee benefits

5Record keeping andSafeguard of Assets- inadequacies in maintainingand record keeping of FixedAssets Records of Assets have been- codification, physical maintained and codificationverification and insurance cover A.1 , B.2.1, B.11.3 has been done for the period,for the fixed assets not in place hence para should be- Non recording of inventory dropped.purchased for the project ininventory register.- Debit/ Credit balances aresubject to reconciliation

6

__Jttrtemed0

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6 Weaknesses in BookKeeping and recordsmaintenance- Lapses in maintenance ofBooks of Accounts on a realtime basis- Lack of control overprocessing of vouchers &supportings in case of expensesincurred on training and B.6.2, A1.1,A.9.4,workshop were not found GM(Adm) Emphasis of Matter (Audit To be discussed and verified.adequate. report)- Non compliance with variousprovisions of finance manual,HR manual- attendance anf leave recordsfor employees/ consultant/PFTs/ contractual staffdeployed throufg placementagencies were not properlymaintained.

7 Discrepancies observed inrespect of Advances- nonrecovery/ non adjustmentof advances of Rs. 3.73 Sawai MadhopurIakhs given to Sawa. Madhoprconsultants/staff and also C.14.3 Bhilwara C

16.1 Dholpur C.18.1 C.1 to C 22 (ANNEX-G &H) To be discussed and verified.not adjusting the advances 3halwartimely.- Non- Recovery ofinterest on advances notadjusted within stipulatedper6

61

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Other Non-compliances- Weaknesses in system ofpreparation and submission ofIUFRs- non accounting of cashwithdrawl from bank in cashbook but booked directly asexpense.- Mismatch in amountsreported in IUFRs toEmpowered committee andthose submitted to World bank- Half yearly Project reports to Audit report - Notes tobe sent as per the financing

Financial Statements, To be discussed and verified.agreement are not verified tothe auditor. Hence progress onproject could not be reviewedby the auditor.- Non carrying out of anyproject activities by KarauliDPMU even then salary andoffice expenses of Rs. 12.14lakh were incurred.- Non allocation of projectimplementation expensesamongst RRLP an NRLM/NRLPprojects but charged entirely toRRLP project.

9 A.5 Appointment of contractual

staff was made by placementHiring of Contractual Staff agency as per guidelines of- SPMU need to follow .DPMU and payment was alsoprocurement manual before made to placemnet agency ashiring contractual staff. per the guidelines of DPMU.hence para should bedropped.

62

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10 A.6(d)Hiring of Vehicles- Opening and closing kmreading was not mentioned in Dholpur To be discussed and verified.the log book and vehicle washired for full month at a DPMUinstead of 10 days.

11A.8.1 &A.8.2.(e), Emphasisof Matter (B)(vi)

Discrepancies observed inrespect of Advances- nonrecovery/ non adjustment ofadvances of Rs. 3.73 lakhsgiven to consultants/staff andalso not adjusting the advancestimely.- Non- Recovery of A.8.1 ANNEX-Binterest on advances not Bhilwara,Churu,adjusted within stipulated Baran, Tonk, To be discussed and verified.

period of 1 month resulting in Bikaner A. 8.2 (e)non compliance of HR manual.- KotaNon- Hypothecation of vehiclein the name of DPMU and non-obtaining of registrationcertificate for hypothecation ofvehicle from PRPs for vehicleloans given.

63

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ACTION TAKEN REPORT FOR THE FINANCIAL YEAR 2012-13OF RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD (RGAVP)

FOR RAJASTHAN RURAL LIVELIHOOD PROJECT (RRLP)

P ara. Observations Recommendation Management Response Currenftstatus On 31/12/2015

A.13.2 Furniture of Rs.138122 was purchased by Bhilwara DPMU The quotations Telephone number of Shankar Directions issued to DPMUs, tovide vouchers no. 106 dated 15.01.2013 quotations were should be carefully industries and Anmol industries are carefully check the documentsreceived from Shanker Industries quality traders and vetted and order be however same due to sister concerns. before finalizing any procurement.Anmol Industries. However, Shankar industries and awarded after However mobile number mentionedAnmol industries appeared to be same party as mobile proper verification of in quotations from Shankarno. as mentioned on the quotations were same. the credentials of industries and Anmol industries are

vendor, same as these are sister concerns.

A.13.4 Tender for hiring of computer operator from placement The quotations Care will be taken and futureagencies was opened on 23.03.2012 by Bhundi DPMU in should be carefully Directions issued to DPMUs towhich the quotations were received from Dee Dee vetted and order be carefully vet the quotations andcomputers, D.D Educational research & human welfare awarded after order be awarded after propersociety and Sanskrity Computer. Dee Dee computers was proper verification of verification of the credentials ofselected at lowest price bid of Rs. 6500 per month the credentials of vendor but still to be discussed andoperator. On verification we observed that though the vendor. verified further.payment for the month of feb. 2013 has been made toDee Dee Computer vide voucher no. 115 dated01.03.2013 however, the acknowledgement for thereceipt of payment was received from D.D. educationalResearch & human welfare society, which depicts thatboth parties are controlled by same person and thus twoquotations were sent by the same party out of which oneparty was selected.

A.13.9 Quotations were received by Kota DPMU for purchase of 2 The quotations Actions against defaulting officers Directions issued to DPMUs todesktops for Rs. 65950 from Kumar expert computers should be carefully have been initiated and explanations carefully vet the quotations andshubham computer and kumar marketing & services. vetted and order be have been called. order be awarded after properKumar expert quoted the least price and thus purchase awarded after * Purchased was made through of verification of the credentials ofwas made from him further other IT equipment were proper verification of Distt. Level purchased committee vendor but still to be discussed andpurchase from kumar expert on other occasions however, the credentials of there is no irregularity, verified further.quotations of remaining two vendors were identical as tin vendor.no was not mentioned, offers were prepared in sameformat contact nos. were not mentioned and also theaddress is same as that of kumar expert.

A.13.10 Rs.15100 was paid to sunrise printers by Rasamand Actions against defaulting officers Directions issued to DPMUs toDPMU for purchase of stationery and printing of vouchers The quotations have been initiated and explanations carefully vet the quotations and

64

charlzu'0Accoi,wt,Z

no ws no menione, ofers ere repaed iLsam

Th7u tto s*A to sag i s eali g ofc r

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vide vouchers no.22 dated 27.08.2012 quotations were should be carefully have been called. order be awarded after properreceived from Sunrise Printer, a vetted and order be verification of the credentials ofAmbika Printers and Hind Stationers however contact no. awarded after vendor but still to be discussed andof hind stationers and sunrise printers were same which proper verification of verified further.depicts that these two parties controlled by same the credentials ofpersons. vendor.

A.13.13 Quotations for procurement of furniture were received by The quotations Hansa Traders and prabhat furniture Directions issued to DPMUs toUdaipur DPMU from Hansa Trades, Prabhat furniture and should be carefully both are separate firms & has got carefully vet the quotations andPoonam Steel Furniture. however, Hansa Trader and vetted and order be separate entity with separate shop order be awarded after properprabhat Furniture appeared to be same party as the awarded after telephone no address etc actions verification of the credentials ofmobile no. mentioned on the quotations were same. proper verification of against defaulting officers have been vendor but still to be discussed andPurchases were made of Rs. 2,61,513/-. the credentials of initiated and explanation have been verified further.

vendor, called

A.13.5 Tender for photocopy work was opened on 21/09/2012 The quotations Appropriate action is still requiredby Bundi DPMU for which the quotations were rerceived should be carefully Stamp of vendor taken on a for paper. to be taken.from Bharat Japani Zerox, Vyas Zerox, Suwalka Std and vetted and order be Care will be taken in future.Zerox. awarded afterquotations received from Vyas Zerox was prepared on A4 proper verification ofpaper with not stamped of the vendor and still was not the credentials ofrejected. vendor.

A.14.1 Expenditure of RS. 50500/- was incurred by BHANSWARA Procurement Actions against defaulting officersDPMU toward hiring of vehicle from Urmila Paner! during procedure should be have been initiated and explanations DPMU provided documents relatedthe year 2012-13. Neither quotations were invited nor an followed as have been called, to procurement but still to beagreement detailing the terms and condition was stipulated in discussed and verified further.entered. procurement manual

for effectivepurchases for theproject

A.14.4 Procurement Actions against defaulting officersFurniture of RS. 47595/- Has been purchased by BHUNDI procedure should be have been initiated and explanations Still to be discussed and verifiedDPMU from Mahesh steel industries with P.V. no. 121 followed as have been called, further.dated on 08/03/2013 without inviting offers and thus stipulated inpurchase was not made at the best comparative rates. procurement manual

for effectivepurchases for theproject__________________

A.14.12 Quotations were received by KOTA DPMU for purchase of Procurement Quotations for purchase of furniture As per documents produced,furniture from StockWell Furniture, Trilok Metel Industries procedures were not have been received on 5-10-12,1-10- quotations received uptoand Sindh Agencies. Order has been placed on Stock Well followed properly 12 and order was placed on 12-10-12 11/10/2012 and work order issuedFurniture on 12/10/2012 as per the note sheet. As per and quotations were procurement procedure followed on 12/10/12.No discrepanciescomparative statement quotations were stated to be obtained for found in this procurementreceivedon1l/10/2012and furniture were received on documentation.

65

frefci

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10/11/2012. Thus the procurement p[procedure was not

followed properly.

A.8.1(b) RS. 1.45 lakh was paid towards hiring of computer Procurement Although agreement was entered to

operators and multipurpose worker from Indian institute process for the provide computer operator at the rate Still to be discussed and verified

of placement and carrier from 01/07/2012to 31/03/2013. selection of 6000 p.m. But the rate was revised as further.

On verification following was observed placement agencies per the circular of finance department

i. Agreement was entered on should be followed:- dated 25/07/2011. Further it is also

01.07.2012however, quotations received clarified that approval was also taken

from Konark Manav Sansadhan Seva, Nay Matter of from the then dpm vide this office

Sarthak Foundation and Indian Institute of variation in letter no. 22 dated 04/12/2012.

placement and career consultancy were dated salary of20.07.2012 computer As far as about overwriting the

ii. Agreement has been entered to p[provide operator at quotations were received as

computer operator @ Rs. 6000/- per month, various places overwritten by the party andwhich was increased to Rs. 6500/- per month to be overwriting is verified by himself.

for which the approval or amendment to the reviewedagreement was not furnished, appropriately.

iii. On verification it was observed that there was Contract be

overwriting over rates quoted by the entered into

placement agency of total amount Rs. 6800/- prior to hiringof contractual

iv. Attendance record for the contractual staff is person.not maintained by DPMU. *Attendance

and leaverecords ofcontractualstaff shouldbe maintainedto facilitateverification ofbill of theplacementagencies.

A.8.1(f) Rs79595/- was paid towards hiring of computer operator Procurement Hiring of computer and multipurpose ]heel Development Society direct

and multipurpose worker from Jheel Development procedure should be worker from ]heel Development contracted, on the same terms and

society. On verification it was observed that neither followed as Society has been hired on the basis of conditions of the engagement

quotation was invited nor attendance records for the stipulated in Zila Parisad Rajsamand. under Zila Parishad,Rajsamand

same was held on record. procurement manualfor effectivepurchases for theproject

A.8.1(e) Drnthyear 2012-13, Rs. 147352/- and 34461/- was IAs per agreement payment maetnl DPMUs directed to maintai-n -

66v fAe

Cof

bil f h

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paid to Konark Manav Seva and Indian Institute of Procurement PFT on job basis. So attendance attendance register of allplacement respectively for providing 3 computer procedure should be register has not been maintained, employees deployed on job basedoperators, one multipurpose worker and 1 peon. On followed as engagement but still to beverification, following was observed; stipulated in discussed and verified.

i. No attendance records' for the contractual procurement manualemployees was maintained by DMPU due to for effectivewhich basis on which salary was paid could purchases for thenot be ascertained, project

ii. No agreement detailing the rates and terms &condition was entered into for providing thecontractual staff.

B.7 Work of preparation the project Account/ financial Procurement a. Letter for revision of opening They Considering shortage ofstatements of RGAVP for the year 2012-13 was awarded process should be date from 16-07-2013 was Accounts persons at SPMU andto Gupta Ram Gopal & Co.jaipur. Invitation for quotations followed properly issued on 11-07-2013 World Bank representativeswas sent to 3 firms on 04/01/203 (informed to be revised wherein the letter b. No any bidder was present at suggestions CA firm hired.to 18.07.2013) namely Gupta Ram Gopal & Co. Jaipur, S. for revision of bid the time of opening of bid so Currently Bank reconciliation isSinghal& Co. Jaipur, Soni Rajendra & Co. Jaipur. document be placed no signatures were obtained being carried out on monthly basisOn verification of offers received from various parties, we and bid opening from the bidders' but still to be discussed andobserved as under: attended by the representative. verified.

a. Letter for revision if bid opening date from concerned parties. c. The accounts were re-16.07.2013 tol6.07.2013 as sent to the parties prepared by M/S Gupta Ramwas not held on records Gopal & Co. Jaipur and

b. Signatures of the parties present at the time of submitted to the Externalbid opening were not obtained from any of the Auditor for audit.parties and we were informed that none of d. There is a shortage of staff forparties were present during the opening of offers. Finance and Accounts hence

c. BRS neither was neither prepared monthly but the accounting work was donequarterly nor was passing of the pending entries by outside agency.ensured at SPMU and DPMU.

d. As the sanctioned strength of the accounts andfinance department us adequate, the need tooutsource the primary work of accounting to anoutside agency was not documented. Further,how the confidentiality is maintained in absenceof any declaration from the outsourced firmneeds to be looked into.

A.1.4 On verification purchase of asset, it was observed that Fixed assets should Action against defaulting DPMs have Direction issued to all concerned toassets were purchased in excess of the budget without be strictly be been intended and explanation has ensure procurement of fixed assetsobtaining requisite approval. purchased as been called, within budge limit.

approval budget.A.20.11 On verification of payment made to society for Complia Reply is awaited from SERP. Documents provided by SPMU and

elimination of Rural poverty (SERP) by SPMU. It was nces of the terms of verified. .

67

2~ hrle4cneo0

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observed that reimbursement of expenses was not contract regardingclaimed in the same format as per the cost estimate submission of claimspecified in the contract due to which the payment of Rs. for reimbursement in26.67/- lacs made to SERP cannot be compared with the prescribed formatcost estimates. Further, as per terms of contract SERP is and submission of CAto provide an audit certificate by the chartered certificate confirmingaccountants each year confirming the actual expenditure the actualcharged under MOU. However the same has not been expenditure beprovided by SERP by till date of our verification as on 21- ensured.

_______11-2013

book keepers during the year 2012-13 towards of vouchers prior to recovered. Action for recovery aremaintenance of books of SHGs. As per SPMU notification accounting be still required to be taken.no. 11451-88 dated 23.11.2012,bookkeepers are to be strengthened andpaid s Rs. 75/- per SHG after 6 months of SHG excess payment offormation and no payment is payable 75/- per SHG after Rs. 17225/- made be6 months of SHG formation and no payment is payable recovered in theafter 12 months of SHG formation. On verification we listed cases.observed that excess payment of Rs. 17225/- was madeto the bookkeepers.a

B.4 Contract for providing consultants service for time based SsCompliance of (a) Document relating to Still to be discussed and verified.for DPMUs and 18 PFTs was awarded to SRIJAN Infratech terms of educational& development services on AUG 22,20 12 for a period of contract qualification and12 months. On verification F bids received from various regarding experience areparties against request for proposal for providing the submission of available of eachaforementioned job, we observed ass under: quarterly selected candidate.

a. CVs of the selected candidates were not provided progress report, (b) Quarterly progressto SPMU by their SIDs . in the absence of which, receipt of report is being soughtit could not be ascertained that the selected advance from SIDS.candidates have qualification about work payment (c) No advance is nowexperience as stipulated in TOR. guarantee etc. paid to SIDS.

b. Quarterly progress report submitted by SIDS be insured. Reconciliation ofagainst the agreed work plan is yet to be verified Excess advance amount isto Us. payment made under process.

c. As per contract, advance is to be paid to the to the vendor (d) Since the amount iscontractor against submission of advance be recovered. given as advance, thispayment guarantee. Advance of Rs. 32.85/- lacks *Amendment to shall be adjustedhas been released to the party without the contract be during reconciliation.guarantee. made in which (e) Due to insufficient

d. Service charges/admin charges per person have total contract fund in RRLP account,been fixed @ 7.31D in case of PFT. However it value this payment waswas paid 8%. Thus resulting in excess payment mentioned, made by transfer fromof Rs. 3001/- as per details given blow. Vouchers along NRLM to RRLP

e. Voucher no. 559 dated 22.03.2013 for Rs. with bill for RS. account, which has752363a - was not held on record. 7,52,363/- be been adjusted.

68

to us paymnt mde uner prcess

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f. Report of verification of work done by deployed located and (f) This record ismanpower at DPMU PFT is still to be furnished. verified to us. available at concerned

g. As stated in the agreement, interim report is to DPM office.be submitted by SIDS stating the work plan for (g) Interim report fromone year including a framework clearly describing SIDS has not beenthe selection and recruitment process. received shall seek for

h. Total value of contract has not been mentioned it again.with the contract is not proper. (h) Since the requirement

of the manpower isflexible and hence thetotal value contractcould not beascertained.________________

I.1 Cases were where same registration number was Trench as stipulated Responses provide are These discrepancies may beappearing for different SHGs to whom trench-1 was in the finance manual not clear, because of technical issues ofreleased. Payments were made to SHGs with same name be paid to registered earlier Sakhdarpan MIS No anyand Shakh Darpan. SHGs and routed such issues arisen during regular

through CDO for field visits and current audit visits.proper monitoring of

____ ___ ___ ____ ___ ___ ___ ____ ___ ___ ____ ___ ___ ___funds.

69

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Satisfactory report on pending para's of F.Y. 2012-13.

Pending para's of Financial Year 2012-13 on which we are satisfied are given below in "Annexure 2 & 3"

Annexure 2

Amounts where procurement procedures are not properly followed StatusS.no. Para Reference Amount Bank's response on RRLP's email dated

of ML 27-July-20151 A.14.3 6,960

Please have the documents verified by the Procurement Files now verified, hence para shouldexternal auditors and provide a confirmation be dropped.from auditors if the paras are dropped.

2 A.14.5 28,470Please have the documents verified by the Procurement Files now verified, hence para shouldexternal auditors and provide a confirmation be dropped.from auditors if the paras are dropped.

3 A.14.7 34,000 (a) All three quotations are now held on record we

Please have the documents verified by the checked it but they are not on their letter head.external auditors and provide a confirmation (b) purpose of visits are now available on logfrom auditors if the paras are dropped. book, we verify it, hence para should be dropped.

4 A.14.8 77,494Please have the documents verified by the Procurement Files now verified, hence para shouldexternal auditors and provide a confirmation be dropped.from auditors if the paras are dropped.

5 A.15 179,302 We have now verified the DGS & D rate contractPlease have the documents verified by the and purchase order, the procedure followed byexternal auditors and provide a confirmation Tonk office are satisfactory, hence para should befrom auditors if the paras are dropped. rnnt-d

6 A.13.1 305,900Please have the documents verified by the Procurement Files now verified, hence para shouldexternal auditors and provide a confirmation be dropped.from auditors if the paras are dropped.

7 A.13.6 49,396Please have the documents verified by the Procurement Files now verified, hence para shouldexternal auditors and provide a confirmation be dropped.from auditors if the paras are dropped.

70 Mtaa

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8 A.13.7 34,900Please have the documents verified by the Procurement Files now verified, hence para shouldexternal auditors and provide a confirmation be dropped.from auditors if the paras are dropped.

9 A.13.8 34,950Please have the documents verified by the Procurement Files now verified, hence para shouldexternal auditors and provide a confirmation be dropped.from auditors if the paras are dropped.

10 A.13.11 168,250Please have the documents verified by the Procurement Files now verified, hence para shouldexternal auditors and provide a confirmation be dropped.from auditors if the paras are dropped.

11 A.14.2 47,952Please have the documents verified by the Procurement Files now verified, hence para shouldexternal auditors and provide a confirmation be dropped.from auditors if the paras are dropped.

12 A.14.6 62,042Please have the documents verified by the Procurement Files now verified, hence para shouldexternal auditors and provide a confirmation be dropped.from auditors if the paras are dropped.

13 A.14.10 40,100Please have the documents verified by the Procurement Files now verified, hence para shouldexternal auditors and provide a confirmation be dropped.from auditors if the paras are dropped.

14 A.8.1(c) 72,800Please have the documents verified by the Attendance register now verified, hence paraexternal auditors and provide a confirmation should be dropped.from auditors if the paras are dropped.

15 A.8.2 17,292 Shri Ramkaran chandel was appointed asPlease have the documents verified by the additional charge of manager finance. Projectexternal auditors and provide a confirmation allowance are in accordance with rgavp provisons.from auditors if the paras are dropped. Hpnrp nar ghmild h ironnPrL

16 A.13.3 9,800Please have the documents verified by the Documents related to procurement procedure areexternal auditors and provide a confirmation verifed. Hence para should be dropped

TOTAL 1,1from auditors if the paras are dropped.TOTAL 1,169,608 ___________________

1tnts

71(6

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Annexure- 3Amounts where records maintained are inadequate or payments are improper StatusS.no. Para Reference Amount Bank's response on RRLP's email dated

ofML August6, 20141 A..5.2 63,986 Please have the documents verified by the We have verified the attendance register, hence

external auditors and provide a confirmationfrom auditors if the paras are dropped.

A. 8. 1 (a) 3,038,987 Please have the documents verified by the We have verified the attendance records and nowexternal auditors and provide a confirmation they maintained the attendance register properlyfrom auditors if the paras are dropped. hence para should be dropped

4 A.8.1(d)(Dausa) 1,828,000 Please have the documents verified by the Attendance record's of PFhvs were now held on

external auditors and provide a confirmation

teod,w maintifed thtendce reisoul proerl

from auditors if the paras are dropped. dropped

5 A.8.3 120,000 Activity wise and date wise Monthly progressPlease have the documents verified by the report are now held on record, we verified it,external auditors and provide a confirmation hence para should be dropped.from auditors if the paras are dropped.

A.20.6 12,100Please have the documents verified by the The entries were correctly posted by dpmu. Weexternal auditors and provide a confirmation verfied it, hence para should be dropped.from auditors if the paras are dropped.

Pleae hae th docment verfiedby te Th enties ere orretlyhosteeby du WeTOTAL 5,063,073 __________________ ___________________

72Accountn

72