1. Review of the Progress of Submission of Audit Reports for the year 2013-2014 41 st Quarterly Review Meeting of Finance Controllers on 29 th May 2014 & 30 th May 2014 New Delhi

2. 1. Para-109 of FM&P has specified following Time Table for External Audit S. No. ActivityMonth 1. Date of ECs approval for Engagement of Statutory Auditor January –March 2.Date of Engagement of CA firmBy April 3. Finalization of Annual Accounts for previous year By 30 th June 4.Commencement of Audit WorkBy 1 st July 5. Submission of Audit Report & Audited Accounts By 15 th October 6.Dispatch date to MHRDBy 1 st November of Every Year

3. MHRD has already addressed letter No.17/2/2014-SSA(DIS) dated 29 TH April 2014 to all SPDs requesting them to adhere to this time schedule. IUFR formats (earlier called FMRs) which are required to be submitted to World Bank / IDA for claiming reimbursement was also enclosed. These forms duly filled in be sent to TSG by 10 th June by all the states.

4. 2.Status of Submission of Audit Reports of FY-2012-2013 S. NoName of the StateDate of Report 1A&N Islands29.7.2013 2Andhra Pradesh29.11.2013 3Assam30.9.2013 4Arunachal Pradesh24.1.2014 5Bihar4.11.2013 6Chandigarh27.8.2013 7Chhattisgarh20.12.2013 8Dadra & Nagar Haveli5.10.2013 9Daman & Diu10.10.2013 10Delhi18.10.2013 11Goa26.11.2013 12Gujarat21.9.2013 13Haryana16.11.2013 14Himachal Pradesh18.12.2013 15Jammu & Kashmir31.12.2013

5. S. NoName of the StateDate of Report 16Jharkhand31.12.2013 17Karnataka27.11.2013 18Kerala18.11.2013 19Lakshadweep23.12.2013 20Madhya Pradesh03.10.2013 21Maharashtra07.11.2013 22Manipur31.10.2013 23Meghalaya20.12.2013 24Mizoram22.10.2013 25Nagaland28.2.2014 26Orissa16.12.2013 27Puducherry30.9.2013 28Punjab11.1.2014 29Rajasthan28.9.2013 30Sikkim24.7.2013

6. S. NoName of the StateDate of Report 31Tamil Nadu19.11.2013 32Tripura15.10.2013 33Uttar Pradesh15.10.2013 34Uttarakhand9.12.2013 35West Bengal22.1.2014

7. 3. Comparative Statement of receipt of Audit Report MonthPeriod 2009- 2010 2010- 2011 2011- 2012 2012-2013 By November 8 States 11 States 16 States 23 States December Delay 1 Month 7 States 10 States 8 States January Delay 2 Month 9 States 6 States 7 States 3 States FebruaryDelay 3 Month 2 States 6 States 1 States

8. Month Number of States States By November 2013 23 States A&N Island, Assam, Chandigarh, D& N Haveli, Daman & Diu, Delhi, Gujarat, Madhya Pradesh, Manipur, Mizoram, Puducherry, Rajasthan, Sikkim, Tripura, Uttar Pradesh, Andhra Pradesh, Bihar, Goa, Haryana, Karnataka, Kerala, Maharashtra and Tamil Nadu, By December 2013 8 States Chhattisgarh, Himachal Pradesh, Jammu & Kashmir, Jharkhand, Lakshwadeep, Meghalaya, Odisha, and Uttarakhand By January 2014 3 StatesArunachal Pradesh, Punjab, West Bengal By February 2014 1 StatesNagaland

9. 4. Contents of Audit Report 1.Utilization Certificate (Annexure–XIX) 2.Consolidated Annual Financial Statement (Annexure–XX) 3.Consolidated Balance Sheet (Annexure– XXI) 4.Consolidated Income & Expenditure Account (Annexure–XXII) 5.Consolidated Receipt & Payment Accounts (Annexure–XXIII) 6.Management letter

10. 7.Procurement Audit Certificate in the format sent under this Ministry’s letter No. 15/2/2003- SSA(PR) dated 29 th September 2006. 8.IuFRs (FMRs) – I, II & III duly filled in 9.Para on Coverage of Audit of VECs receiving grants of more than Rs. One lakh per year. 10. Gist of significant observations made by the Auditors who have conducted Audit of Accounts of DPOs/Sub DPOs. 11. Details of unadjusted advances as on 31.3.2013. 12. Para on Settlement of outstanding previous years Audit objections.

11. 6. Target for submission of Audit Reports for the FY-2013-2014 S. No.Month No. of States/UT 1.By November 201435

12. Mismatch of Data: (i) Advances details of outstanding advances as on 31 st March 2013 has mentioned in Utilization Certificate and Balance Sheet is given below:

13. S. No.Name of the State/UTs Outstanding Advances as on 31.3.2013 (as per UC) Outstanding as per Balance Sheet as on 31.3.2013 1. A& N Islands922.45 2. Andhra Pradesh29731.6024151.07 3. Arunachal Pradesh 4. Assam1262.91 5. Bihar791371.05757342.27 6. Chandigarh (UT)483.78 7. Chhattisgarh59122.52128826.20

14. S. No.Name of the State/UTs Outstanding Advances as on 31.3.2013 (as per UC) Outstanding as per Balance Sheet as on 31.3.2013 8. D&N Haveli157.58 9. Daman & Diu333.46 10. Delhi1078.261396.63 11. Goa279.59279.79 12. Gujarat2359.952261.37 13. Haryana46318.6945514.03 14. Himachal Pradesh3233.72

15. S. No.Name of the State/UTs Outstanding Advances as on 31.3.2013 (as per UC) Outstanding as per Balance Sheet as on 31.3.2013 15. Jammu & Kashmir105604.2597298.03 16. Jharkhand0.00 17. Karnataka4775.59 18. Kerala3612.17 19. Lakshadweep103.95596.42 20. Madhya Pradesh133976.62251485.66 21. Maharashtra33969.0552200.97

16. S. No.Name of the State/UTs Outstanding Advances as on 31.3.2013 (as per UC) Outstanding as per Balance Sheet as on 31.3.2013 22. Manipur3251.532136.01 23. Meghalaya3138.60 24. Mizoram1.200.00 25. Nagaland 26. Odisha171559.55188130.39 27. Puducherry85.15 28. Punjab28255.8127416.74

17. S. No.Name of the State/UTs Outstanding Advances as on 31.3.2013 (as per UC) Outstanding as per Balance Sheet as on 31.3.2013 29. Rajasthan15703.9616500.67 30. Sikkim503.08 31. Tamil Nadu6367.996374.85 32. Tripura4472.91 33. Uttar Pradesh31024.36 34. Uttarakhand1543.21 35. West Bengal

18. Outstanding advances as per UTILIZATION CERTIFICATE on 31.3.2013 is MORE / EQUAL/ LESS as compared to outstanding advances indicated in the BALANCE SHEET as on 31.3.2013.

19. Unspent Amount: Unspent amount, cash in bank and hand and outstanding advances as per Utilization Certificate as on 31.3.2013 is for the 35 States/UTs: S. No. Name of the State/UTs Outstandi ng Advances as on 31.3.2013 (as per UC) Unspent Amount as on 31.3.2013 (as per UC) Cash in Bank/Hand / Transit as on 31.3.2013 (As per Balance Sheet) Relationship between Cash in Hand / Bank & Unspent Balance 1. A& N Islands922.451329.4406.95No 2. Andhra Pradesh 29731.6 045450.945094.54No 3. Arunacha l Pradesh

20. S. No. Name of the State/UTs Outstanding Advances as on 31.3.2013 (as per UC) Unspent Amount as on 31.3.2013 (as per UC) Cash in Bank/Hand / Transit as on 31.3.2013 (As per Balance Sheet) Relationship between Cash in Hand / Bank & Unspent Balance 4. Assam1262.919268.2510149.55No 5. Bihar791371.05847113.1267040.51 Unspent Balance = Cash in Hank/ Bank + Outstanding Advances - Liabilities 6. Chandig arh 483.78 (BS)2300.3 No

21. S. No. Name of the State/UTs Outstandi ng Advances as on 31.3.2013 (as per UC) Unspent Amount as on 31.3.2013 (as per UC) Cash in Bank/Hand / Transit as on 31.3.2013 (As per Balance Sheet) Relationship between Cash in Hand / Bank & Unspent Balance 7. Chhattisga rh59122.5281000.1821877.66 Unspent Balance = cash +outstanding advances 8. D&N Haveli157.58610.81485.22No 9. Daman & Diu333.46127.37 No 10. Delhi1078.262857.511385.17No 11. Goa 279.59 (BS)134.84 No

22. S. No. Name of the State/UTs Outstandin g Advances as on 31.3.2013 (as per UC) Unspent Amount as on 31.3.2013 (as per UC) Cash in Bank/Hand / Transit as on 31.3.2013 (As per Balance Sheet) Relationship between Cash in Hand / Bank & Unspent Balance 12. Gujarat2359.9510167.8112698.47No 13. Haryana 46318.69 (CAFS)8699.5810367.86No 14. Himachal Pradesh3233.724774.244763.53No 15. Jammu & Kashmir 7158.2315464.45No 16. Jharkhand

23. S. No. Name of the State/UTs Outstanding Advances as on 31.3.2013 (as per UC) Unspent Amount as on 31.3.2013 (as per UC) Cash in Bank/Hand / Transit as on 31.3.2013 (As per Balance Sheet) Relationship between Cash in Hand / Bank & Unspent Balance 17. Karnataka4775.59 15111.6 814380.4 18. Kerala3612.178825.68 19. Lakshadwee p103.9536.5 20. Madhya Pradesh133976.62 137901. 6632315.42No 21. Maharashtra33969.05 53683.8 119714.76No

24. S. No. Name of the State/UTs Outstanding Advances as on 31.3.2013 (as per UC) Unspent Amount as on 31.3.2013 (as per UC) Cash in Bank/Hand / Transit as on 31.3.2013 (As per Balance Sheet) Relationship between Cash in Hand / Bank & Unspent Balance 22. Manipur 3251.5312964.211586.7No 23. Meghalaya 357.424140.086470.4/ 24. Mizoram 1.2913.56912.36 Unspent Balance = Cash in Bank + Outstanding Advances

25. S. No. Name of the State/UTs Outstanding Advances as on 31.3.2013 (as per UC) Unspent Amount as on 31.3.2013 (as per UC) Cash in Bank/Hand / Transit as on 31.3.2013 (As per Balance Sheet) Relationship between Cash in Hand / Bank & Unspent Balance 25Nagaland 26Odisha171559.55991.59 27Puducherry85.15196.8861.72No 28Punjab 29Rajasthan15703.962860.93 30Sikkim503.081046.7590.07 cash + outstanding advances (approx)

26. S. No. Name of the State/UTs Outstanding Advances as on 31.3.2013 (as per UC) Unspent Amount as on 31.3.2013 (as per UC) Cash in Bank/Hand / Transit as on 31.3.2013 (As per Balance Sheet) Relationship between Cash in Hand / Bank & Unspent Balance 31. Tamil Nadu6367.999510.899510.88No 32. Tripura4472.91593.851451.1No 33. Uttar Pradesh31024.36 71516.7 462092.69No 34. Uttarakhand1543.211428.08 35.West Bengal

27. Unspent amount / unspent balance / un-utilized amount terms are used in the Utilization Certificate. How this un-utilized amount is worked out  Un-utilized amount = Bank Balance (Bank + Cash)  Un-utilized amount= Bank Balance +Outstanding Advances  Un-utilized amount= Bank Balance+ Outstanding advances – current liabilities Sikkim has adopted its own method of calculation i.e.

28. Unspent Balance More than / Equal to /less than Bank Balance (Bank+Cash) Further amount which has been utilized for the purpose for which it was sanctioned (as stated in Utilization Certificate) normally means expenditure incurred during the year as per books of accounts but in some states this amount does not tally with expenditure incurred during the year.

29. Accounting for other receipts ‘Other Receipts’ i.e., refund from sub DPOs /SMCs and other spending unit( lum sum amount with/ without intervention wise) 1. Amount Refunded by working agencies, which could not be adjusted against expenditure heads, presumably amount refunded is unspent balance out of reported expenditure by sub districts for previous year. So amount refunded by sub district has to be adjusted as “Deduct Expenditure’ for the year in which it was reported as expenditure, but actually remained unspent.

30. 2. In case amount refunded is out of advances given to sub-district for expenditure and now refunded back as unspent-same will have to be adjusted as ‘Deduct Advance’.

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