AGRAWAL KANHERE ASSOCIATES F-02 ASHIRWAD COMPLEX,CHARTERED ACCOUNTANTS 162, ZONE-I.M P NAGAR, BHOPAL-11

Tel (0755) 2761432 9827270164Fax 0755-4270185E-mail ashok ca32@gmalI con

To,

The Executive Director,

State Agency for Public ServicesBhopal

AUDITOR'S REPORT

We have audited the Balance Sheet and income Expenditure account of 'State Agency for Public

Services' for the Year Ended on 31" March, 2018. These financial statements are the responsibility of

the management; our responsibility is to express an opinion on the financial statements based on our

audit.

1. We conduct our audit accordance with auditing standard generally accepted in India. Those

standards require that we plan and perform the audit to obtain reasonable assurance about whether

the financial statements are free of material misstatements. An audit includes examining on a test

basis, evidence supporting the amounts and disclosures in financial statements. An audit also

includes assessing the accounting principles used and significant estimates made by management, as

well as evaluating the overall financial statement presentation. We believe that our audit provides a

reasonable basis for our opinion.

2. We certify that the Balance Sheet and Income & Expenditure account are in agreement with the

books of account maintained at the head office at Bhopal.

3. (a) We have obtained all the information and explanation which to the best of our knowledge and

belief were necessary for the purpose of our audit.

(b) In our opinion, proper books of accounts as required By laws have been kept by the head office

of the SAPS. So far as appear from our examination of those books.

(c) in our opinion and to the best of the information and according to the explanation given to us,

the said accounts read with notes & audit observation in Annexure 1 thereon, if any, give a true and

fair view :

i. in the case of the Balance Sheet, of the state of the affairs of the above named institution as at

31" March, 2018 and

ii. In case of Income and Expenditure account, of the Deficit for the year ended 2018 on that date.

For AGRAWAL KANHERE ASSOCIATESCH T71ED A COUNT T

(CPartnerBhopal: 27-12-2018

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Annexure 1State Agency for Public Services

Audit Observation for the period from 01.04.2017 to 31.03.2018

We have conducted the Statutory Audit of State Agency for Public Services, Bhopal for the period

from 01.04.2017 to 31.03.2018.

We have covered the following areas while conducting the audit:

r Vouching

V Payment vouchers

/ Receipt vouchers

Various Bank Accounts with its Reconciliation

Advances

Deposits

, Taxation Matters

Other, Matters

The clerical errors which are rectified then & there during the course of our audit, which in our

opinion are not material, have not been dealt in this report.

CHECKING OF VOUCHERS

Following observations were noticed during the course of audit:

- During audit, it was observed that assets purchased for paIticular projects are charged to

Project Expenses Account, It is suggested that there should be proper recording of all the assets

at all level in the fixed asset register for proper control over assets.

TAXATION MATTERS

* Tax deducted at source (TDS)

1. During audit, it was observed that TDS has not been deducted from the following payments:

-I Date Voucher No. Particulars Amount

12/0,5/2017 SF-P-067 Payment of Rent 291084/

26/10/2017 SF-P308 Payment of Rent MPl'13C 332522/-

26/1/201 -P-08 N

* Professional tax

1. Professional Tax Returns have not been filed by the institute.

BANK RECONCILIATION STATEMENT

Reconciliation of bank accounts was prepared on monthly basis and is in agreement with the

balance as per bank passbook as on 31si March 2018.

General Observations:-

1. -The institution follows cash system of accounting.

2. There is an old advance in name of Shri Manohar Dubey which is outstanding for more than

three years. It is suggested that the advance should be adjusted accordingly.

3. Following advances are also outstanding for more than one year. The institution shall make

proper efforts and adjust these advances accordingly:

Name Amount

Mr. Amit jain 15000.00

Mr. Kamlesh Joshi 15000.00

Mr. Avinash Lavania 15000.00

4. In context of purchase of fixed assets, the institution follows the policy of charging assets

purchased for particular project to Project E.1xpenditure Accounit.

It is advised that the institution should maintain Fixed Assets register and all the assets

purchased/issued should be recorded accordingly.

It is advised that fixed assets should be properly numbered so as to ensure proper control

over the assets.

Also, stock register for receipt and issue ofconsumable itms should be maintained properly.

5. During the Year, amount of Rs. 65,54,992.00 was excess utilized for VGF payment. In

this regard it is explained to us that adequate grant was received in the succeeding

-financial year and thus the excess utilization has been properly adjusted.

Expenditure Under MPCARS (Funded By The World Bank)

We certify that the expenditure has been incurred by SAPS for execution of various activities for

the Project MPCARS as per the guidelines provided by World Bank (Annex 3, Para No. 13, Page No.

39-40 of Project Appraisal Document) under various heads during the FY 2017-18:

a. SAPS Establishmenth. V.G.F for LSKc. Grant to DEGS for Applicationd. Call Center (CM Help Line)

We further certify that the expenditure under the Technical Assistance (TA) has also been carried

out in accordance with the World Bank's guidelines (Annex 3, Para No 16, Page No. 41 of Project

Appraisal Document)

Thanking you,Yours faithfullyFor AGRAWAL KANHERE ASSOCIATESCIIA RED ACCOUNTA 5>

(CA. AS OKA RAWAL)PartnerBhopal: 27-12-2018

SAPSSTATE AGENCY FOR PUBLIC SERVICES

BALANCE SHEET AS AT 31.031018

(Amount in Rupees)

LIABILITIES SCHEDULE As on 31.03.2018

CAPITAL FUND AND LIABILITIES

Income & Exponditure

Opening Balance 57 81 13,514 50Add: Excess of Expemditure OverIncome -7 73,59.989.97 50,07,53,524,53

Current Liabilities & Provisions 1 75,000 00

Total 50,08,28,524.53ASSETS SCHEDULE As on 31.03.2018

ASSETS

Current Assets Loans & Advances 3 50,08 28,524 53

Total 50,08,28,524.53

As per our report of even date annexed

For Agrawal Kanhere Associates For and on behalf of State AgencyC d Accountants for Public Services

RN : 008165C

Partner Dy. Director (Finance) Executive DirectorM.No- 015857

Place BhopalDated : 27-12-2018

SAPSSTATE AGENCY FOR PUBLIC SERVICES

INCOME & EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 31st MARCH 2018

(Amount in Rupees)

PARTICULARS YEAR ENDED31.03.2018

RECEIPTSOther Income

Bank interest 2,03,87,386.00Other Receipts 100.00Tender Fees 66,000.00Vehicle Charges 10,000.00

2,04,63,486.00Grant in Aid from GoMP

Establishment of SAPS 25,00,000.00

VGF 4,80,00,000.00

District e-Governance Society 1,50,00,000.00Call Center 19,17,50,000.00Serva Seva Yojana 5,00,00,000.00My Gov Project 2,45,00,000,00

OBC Caste Certificate 2,00,00,000.00

SC Caste Certificate 55,00,000.00

ST Caste Certificate 75,00,000.00 36,47,50,000.00

Total (A) 38,52,13,486.00

PAYMENTSProject ExpenditureCM Helpline Call Center Expenses 18,22,30,799.00

VGF 7,10,72,041.00

District e-Governance Society 4,47,10,090.00

OBC Caste Certificate 1,15,18,496.00

SC Caste Certificate 53,38,524.00

ST Caste Certificate 1,00,94,401.00

Serva Seva Yojana 9,35,19,133.00My Gov Project Expenses 1,81,20,340.00

43,66,03,824.00

E-District ExpensesAnnual Maintainence Charges Exp 80,38,293.00

Bank Charges 70.35

Computer & Equ pment Expenses 5,47,747.00

Man Power Hiring for Software Development 23,21,478.00

Salary & Wages 11,91,982.00

Telephone & Internet Expenses 96,376.001,21,95,946.35

Establishmnet Expenses

Advertisement Expenses 1,02,944.00

Bank Charges 12,250.35Computer & Peripheral Expenses 1,74,759.00

Govt. Vehicle Expenses 31,043.00

House Keeping Expenses 15,397.00

IEC Activity Expenses 2,07,173.00

Legal & Professional Charges 46,498-27

Library Expenses 52,04800

Man Power Outsourcing 19,47,680,00Meeting Expenses 37,742.00Microsoft License 40,319.00Mobile Allowances 31,210.00Office Expenses 1,07,022.00Office Infrastructure Expenses 24,03,712,00

Office Rent & Electricity Expenses 16,82,405.00Office Stationery Expenses 1,32,119.00Photo Copy Expenses 57,564.00Postage & Stamp Expense 6,000.00Printing Expenses 70,207.00Printing Office Stationery Expenses 2,635,00Refreshment Expenses 59,117.00Repair & Maintanance Of Computer Peripherals 1,23,304.00

Salary & Wages 28,85,522.00Store Item Purchases 11,000.00

Telephone & Internet Expenses 8,82,667.00

Travelling Expenses 1,39,046.00

Vehicle Hiring Charges 24,20,394.00

Vehicle POL Expenses 91,928.001,37,73,705.62

Total (B) 46,25,73,475.97

Excess/Deficit carried forward to Balance Sheet (A

- B ) -7,73,59,989.97

Additional information & Notes on Accounts

As per our report of even date annexed

For Agrawal Kanhere Associates For and on behalf of State AgencyChartred Accountants for Public ServicesF :008165C

(CA Ashol4 grawal)Dy. Director Executive

Partner (Finance) DirectorM.No- 075857

Place: BhopalDated : 27-12-2018

SAPSSTATE AGENCY FOR PUBLIC SERVICES

AS ON 31 MARCH. 2018

SCHEDULE- 1CURRENT LIABILITES & PROVISIONS

PARTICULARS As on 31-03-2018ICURRENT LIABILITES & PROVISIONS

SECURITY DEPOSIT 75,000.00

Total 75,000.00

SCHEDULE-3CURRENT ASSETS LOANS & ADVANCES

PARTICULARS As on 31-03-2018BANK BALANCE

Punjab National Bank( Central fund) 36 77,82,329.90Punjab National Bank( State fund) 1329,90t720.63 50,07t73,050-53

Other AdvancesMr. Anit Jain 15,000.00Mr Kamesh Joshi 15,000.00Shri Avinash Lavania 15,000.00Shri, Manohar Dubey 5 474 00Shri Virendra Baghe 5 000.00 55,474 00

Total 50,08,28,524.53

Schedule-2

Grant in Aid from GoMP

Financial Year 2017-2018

Closing Balance as onSr. No. Particulars Opening as on 01 Received during Total Expenditure 31-03-2018

04-2017 the year1 2 3 4 5(3+4) 6 7(5-6)

1 Establishment Grant 1,30,14,801.25 25,00,000.00 1,55,14,801.25 1.37,73,705.62 17,41,095.63

2 VGF Project 1,65,17,049.00 4,80,00,000.00 6,45,17,049,00 7,10,72,041.00 -65,54,992.00

3 E-Governance Society 5,48,95,170.00 1,50,00,000.00 6,98,95,170.00 4,47,10,090.00 2,51,85,080.00

4 Call Center 5,11,61,385.00 19,17,50,000,00 24,29,11,385.00 18,22,30,799.00 6,06,80,586.00

5 E-Disrtict Project 33,99,22,583.25 33,99,22,58325 1,21,95,946.35 32,77,26,636.90

6 Serva Sewa Yojna 5,08,78,327.00 5,00,00,000.00 10,08,78,327.00 9,35,19,133.00 73,59,194,00

7 OBC Caste Certificate - 2,00,00,000.00 2,00,00,000.00 1,15,18,496.00 84,81,504.00

8 SC Caste Certificate 29,37,584.00 55,00,000.00 84,37,584,00 53,38,524.00 30,99,060.00

9 ST Caste Certificate 57,25,998.00 75,00,000.00 1,32,25,99800 1,00,94,401.00 31,31,597.0010 My Gov Project - 2,45,00,000.00 2,45,00,000.00 1,81,20,340.00 63,79,660.00

I___ Total 53,50,52,897.50 36,47,50,000.00 89,98,02,897.50 46,25,73,475.97 43,72,29,421.53

As per our report of even date annexed For and on behalf of State Agencyfor Public Services

For Agrawal Kanhere AssociatesCha red AccountantsF :8L l 5C

(C h6k AgDy. Director (Finance) Executive DirectorPartnerMRN- 075857

Place BhopalDated 27-12-2018

NOTES ON A(CU NTS

A. Signifieant Accounting Policies

1 Financial statements have been prepared under the historical cost conventions in accordance with

generally accepted accounting principles as consistently followed by th institution, and on going

concern basis.

2 The institution generally follows Cash system of aCcounting.

3 Fixed assets acquired for the project are charged to revenue.

4 Expenses incurred on a particular project are debited to Project Fxpenses Account

As per our report of even date attached

For Agrawal Kanhere Associates For and on behalf of State Agency for Public ServicesC t d Accountants

(CA. Ash Agrawal)Partner Dy. Director (Finance) Executive DirectorM.No. 075857

Place BhopalDated 27-12-2018