Odisha Livelihoods Mission

Department of Mission Shakti, Government of Odisha

SIRD & PR Campus, Unit - Vlll, Bhubaneswar, 751012, Odisha
Tel . (0674) 25601661126, E-mail : [Link]@gmail com

No aq4 t24 a"p01 /ttlzn2!

o LM -l B C B- SM I 8-0004- 202 1

From
:Shri Ajit Kumar Seth, OFS-I (SB)
Deputy CEO (Fin) -cum- Under Secretary to Govt
To
'the CDO-cum-Executive Officer, Zilla Parishad
,All districts

Sub: Conducting Statutory Audit of GPLFs reg

Madam/Sir,
lnviting a reference to the subject cited above, I am directed to inform you
that, Odisha Livelihood tt/ission (OLM) basically implements its programme through
a three-tire community-based organisation structure, i.e. the Self-Help Group (SHG),
Cluster Level Forum (CLF) and Gram Panchayat Level Federation (GPLF). ln order
to bring transparency and for smooth implementation of different activities in the
field, OLIVI has decided to conduct Statutory Audit of GPLFs. Detailed ToR is
enclosed herewith for your ready reference.
You are, therefore, requested to hire CA Firm as per the prescribed
ToR following due procedures with immediate effect and complete the GPLF Audit
by 31't January 2025 positively. lt is also suggested that, all Centre of Excellences
(CoEs) shall be audited on priority basis

Yours faithfully,

0 tl wvl
Deputy CEO-cum-Un ry to Govt
Enclosure: As above

Copy to:
l. .Ihe Addl. Secrr:tary to Government. Department of [/lission Shakti for
nformation and necessary action.
2. ,All DPlt/ls for information and necessary action.
3. ,Addl. CEOs/SPIV-FllDy. CEOs/PMs/PEs for information and necessary action.
 Terms of Reference (ToR)
(CONSULTING SERVICES _ CA FIRIVIS SELECTION)

Odisha Livelihoods Mission

Department of Mission Shakti, Government of Odisha

Assignment Title. "Hiring of CA Firm for GPLF(Gram Panchayat Level Federation) Audit"

1. lntroduction

Odisha Livelihoods Mission (OLM) is a registered society working under the Department of
Mission Shakti, Government of Odisha for enhancing the socio-economic condition of the
rural poor through promotion of sustainable livelihoods. The society is implementing the
Centrally Sponsored Scheme of Govt. Of lndia called'DeendayalAntyodayaYojna -

National Rural Livelihoods Mission'(DAY - NRLM). The scheme aimsto enhancing social
and economic status of the rural poor through development of self-sustained and community
managed institutions. The main focus of project activities will be on strengthening SHGs and
promoting sustarnable and inclusive federation at the GP level. The project will also invest in
building the capacity of public and private agencies for the promotion of a range of social
and economic service delivery for these institutions of the poor. The key components of the
project are:

Community institution building, which improves the capacity of the community-

based organisations of the poor and vulnerable in management of their own
lnstitutions and livelihoods activities;
II Community lnvestment Fund, which helps households plan and meet their credit
demands for household and investment plans;
Livelihoods Fund, which increase the share of the poor in the value chain leading
to enhanced incomes, and
lmplementation support and monitoring, which supports effective proiect and
knowledge management.

OL[\/ comprises of three tier governance system i.e SIVIVU, DMIMU and BMI\/U. The State
Mission Management Unit (SlVlMlU) is responsible for overall management, coordination and
lmplementation of the project. The District Mission Management Unit (D[/NilU) based at the
district head quarter shall be the nodal agency for project execution. lt is a district level apex
institution of planning, co-ordination and implementation of all NRLM activities. At the block
level the Block tVlission ltlanagement Unit (BtVMU) shall provide necessary techno
managerial support services for effective implementation of the project. The federation of the

)D-'-
SHGs at the Gram Panchayat is Gram Panchayat Level Federation (GPLF) is a single unit
and Cluster Level Forum (CLF) at village level federatron consrsting of 5-15 SHGs are the
key stake holders of the proJect who will be responsible for planning, implementation &
evaluation of the project activity from time to time with due support of Block f\/ission
I\ilanagement Unit (Btt/MU). The project presence is in all 30 districts of Odisha. GPLFs are
enabled to manage and govern their own institutions and its need of the hour to streamline
their financial management system at institutional level.

2. Objective:

t. Enable the auditor to express an independent opinion as to whether GPLFS are

being formed as per OL[\/ guidelines and they are operating properly as per the
standard operating procedures.
i Enable the auditor to express a professional opinion on the annual financial
statement of GPLF; these would include Receipt and Payment account, lncome
and Expenditure account, Balance Sheet, Bank Reconciliation Statement (BRS),
Statement of Expenditure (SoE) and utilization of concerned GPLFS.
t Comment on the effectiveness of the overall financial management arrangements
including the system of internal controls as documented in the fund management
guidelines, IMOU's and various guidelines for specific funds.
Specific opinion that the grant from the project has been used for the intended
purpose and bring to the project's attention any fraud related issues and activities
including diversion of funds from intended purpose or misuse of funds.
Comment on procurement and adherence of community procurement guidelines
at GPLF level.
Comment on the effectives of internal control mechanism and internal check.

3. Engagement of Auditor:

For operational and financial sustainability of SHG and their federations, OLN/l provides
different types of financial assistance to GPLFS for various purposes like office
establishment, capacity building of member organizations, meeting for credit needs of
households through their SHGs, livelihoods promotion, vulnerability reduction etc. It shall be
difficult for SMMU to ensure financial accountability of such vast community level institutions
i.e CLFS and GPLFs. The numbers of GPLF and CLF have grown to a large scale in last few
years. Therefore, DIi/MU shall be best unrt for conducting GPLF audit due to their close
proximity to these institutions. lt shall result into in-depth and transparent audit report.

y-
4. Auclit Standard

The au,Cit shall be carried out in accordance with the "Standard on Audit" promulgated by the
lnstitute of Chartered Accountants of lndia (lCAl) The auditor should accordingly consider
methodology when planning and performing the audit to reduce audit risk to an acceptable
level that is consistent with the objective of audit. Although the responsibility for preventing
irregularity, fraud or the use of fund for the intended purpose remains with the mission, the
audit should be carried out in such a way that a clear opinion can be formed regarding any
materiarl misstatement in the mission financial statement.

5. Audit Scope:
The audit shall be carried out in different GPLFs of District. The scope of the audit is

describred below:
. Age of GPLF
lnitial collection . Component wise fund transferred to the GPLF (Start-Up & lB
of information Fund, ClF, Livelihoods fund etc).
about the GPLF
. Fund utilised and utilization certificate submitted to BtVltVlU
. Ensure that GPLFs are conducting regular meeting of GB, RGB,
EC and Sub-committee. (Frequency of meting of GB, RGB, EC
and Sub-committee are annually, half yearly, monthly and monthly
respectively)
Comments on . Verify whether regular saving, lending and repayments are
performance of followed by GPLFS.
GPLF . Ascertain the quantum of lending to SHG out of the funds given to
(Governance that GPLF.
System) . Ascertain whether loan has been disbursed as per approved lMicro
(For detailed lnvestment Plan (lt/lP), based on the priority of needs.
qualification ref- . Ensure that the loans given to members are utilized properly.
Annexure-2) . Ascertain whether the Community Support Staff like CRP-
CtM/tvlBK/Bank tt/itra/Prani [Mitra/Krushi lVlitraetc. are placed and
getting their remuneration regularly.
. Report of any other innovative work taken by the GPLF on
discussion with Executive Committee.
Maintenanceof Books of Accounts
Ascertain whether proper books of accounts have been maintained
(A check list has been prepared which may be refereed Checklist to be
Verification of signed by GPLF office bearer)
Books of Vouchinq
Accounts and . Verification of cash book, pass book & cheque issue register etc.
records. . Verification of payment details with supporting vouchers.
. All expenditure made must have been passed for payment in
minute book
. Grant received from BtMtMU has been utilized under the head for

V
 which it was sanctioned and as per the approved conditions.
. Whether procurement procedures have been followed. (whether
procured from lowest quoted supplier, budget, community
procurement manual)
. Whether loan recovered (Both principal and interest) within
prescribed time limit.
o Whether expenditure as mentioned in the cash book is in
conformity with the UC submitted to BI\IMU.
. Last but not the least; audit has to verify any fraud, deviation from
standard operating procedure etc.
Preparation of Financial Statement
. Receipt & Payment Account(annexure-4)
. lncome and expenditure Account (annexure-S)
. Balance sheet (annexure-6)
. SHG wise Savings at GPLF (annexure-7)
. SHG wise GPLF Loan Outstanding (annexure-8)
. The auditor may prepare a management letter (GPLF
wise)containing recommendations for improvement in internal
control and other matters coming to the attention of the auditor
during the audit examination, possibly including the following
matters;
a. Observations on the accounting systems and controls that
ot Ltt ers were examined during the course of audit.
b. Deficiencies and weakness in the systems and controls,
together with specific recommendations for improvement.
c. Compliances with financial covenants.
d. N/atters that might have significant impact on the
implementation of the project.
e. Any other matter that the auditor considers pertinent.

6. Details procedures to be followed during audit

During the course of GPLF audit, if the auditor notices any defalcations or misappropriation
of fund, the auditor shall immediately bring the fact to the notice of the Block and District
office for necessary action.

7. Deliverables:

Before submission of final report, the audit report and finding may be discussed with the
auditable units including president and secretary of the GPLF and their views are obtained
and discussions are recorded in the minutes of that GPLF. The report should be structured
in a manner giving observations, the implementations of the observations, recommendations
and the management comments and agreed actions. The audit observation should be
supported by instances and quantified, as far as practicable.

Y
 I Filled in check list of performance audit of GPLF.
ii Filled in check list on maintenance of books of accounts
iii lndividual audit report
iv Annual Financial Statement
Observations on audit and final reporting.

8. Audit period

The audit of GPLF will be for the period from 1st April, 2017 to 31st March 2024 or from the
date of last external audit conducted. (Audit period will be decided accordingly by the
DMMU)

9. Tirne Schedule

The audit shall be completed within two months from the date of award of the contract
(Schedule of audit will be decided accordingly DMMU plan)

1 0. Au dit Fee

The rrinimum audit fee shall be Rs 20001 per GPLF per financial year which will be asked
during RFP.

1 1. Eligibility Criteria

Offer is invited from those Chartered Accountants Firms who fulfil the following
requirements:
i. The firm should be Odisha based and in the approved panel of the Comptroller
and Auditor General of lndia (CAG of lndia) for the FY 2023-24.
ii. The firm should have 5 years of experience in statutory audiUconcurrent
audit/internal audit in Government sector. Preference shall be given having more
experience in govt. audit. Each assignment value below 2 lakhs shall not be
considered.
iii. The firmhaving experience in GP or GPLF audit wtll be preferred. The preference
shall be given to the firm having more assignments in GP or GPLF audit.
iv. The organization must have at least 02 FCA's who have 5 years post qualification
experience, are competent and willing to work towards fulfillment of audit
objectives in Odisha Livelihoods Mission.
v. Last 3 years average turnover ofthe firm should not be less than Rs.20 lakhs

y_..-
 The firm or any partner of the firm should not be black listed by any Government
or any organization in respect of any assignment or behavior. Authorized
Signatory(s) of the firm to submit an undertaking in this regard.
The firm should have at least four semi-qualified CA having 2-year experience in
Government Audit and four Audit assistants.
v t The firm already been assigned for statutory audiUinternal audiUconcurrent audit
in SMI\IU, OLt\/ shall not be considered for this assignment.
IX The firm shall submit relevant documents duly signed by the authorized signatory
in support of the eligible critena given above. Any firm not qualifying these
minimum criteria need not apply as their proposal shall be summarily rejected.
Firms must refer and submit their information as per the format available at
annexure-'1.
X Check list of documents to be submitted is given in Annexure-3.

12. Team Member:

The team should have one team leader/ Audit partner must be a CA with at least 5 years of
post-qualification experience in external audit and three team comprising of following
personnel in each team.
i. One semi qualified auditor (CA,/CMIA inter) having 2 years of post-qualification
experience.
ii. One Support Staff (Minimum Commerce graduate) having 1 years of post
qualification experience.

13. Evaluation and selection criteria:

On the basis of eligibility criteria all the Eols shall be evaluated. After qualifying in
minimum eligibility criteria, marking shall be awarded based on the credential of
the bidders.
I lncomplete assignments or ongoing assignments shall not be considered.
Top six firms shall be asked for request for proposal (RFP). The marking criteria
for RFP will be mentioned in RFP document.
After opening of technical proposals all the RFPS shall be evaluated and scored
as per the criteria given in RFP. Firm those have scored minimum 75 marks out
of 100 marks; their financial proposal shall be opened publicly.
On opening of financial pioposal, the firm quoted low cost shall be awarded with
the contract. Firm quoted below minimum price as given in ToR shall not be
considered.

Y
 vi ln case two bidders quote the same lowest price, then the firm with the highest
mark in the technical evaluation shall be awarded the contract. However, if two
bidders quote the same lowest price and their technical mark also become equal,
then,in that case the bidder having the higher annual average turnover shall be
awarded the contract.

14. Reporting

The firm shall prepare and submit report to GPLF, BlMtVlU and DI\ItMU as per annexture-2.
Also, a copy of report will be kept by audit firm for future requirement. The firms will submit
report of major issues (loopholes if any in GPLF fund management, manipulation of facts,
and misappropriation of funds) to State lt/ission l\Ianagement Unit, Odisha Livelihoods
Missiorr, IVIission Shakti Department, Government of Odisha.

15. Payment Schedule

Final Report submission in prescribed format 100%

16. Dispute:

ln case any dispute will be arise there, the parties touching to this agreement/complaint the
same shall be decided mutually and if the dispute further arises the same shall be referred to
the State Mission Director-cum-CEO, lVlission Shakti Department whose decision will be

treated as final and binding as the parties which cannot be challenged in any court of Law.

.V
 Annexure-1

Information Format

A. Similar Experiencc [Statutory /Concurrcnt / Internal Audit)

IiAP/Centrally Supporting
Name of the
Sponsorcd Pcriod of document
Completed Namc
SI Schemc/ Govt Cost of the Completed annexed at
Assignmcnt of the
Ncr Livclihood Assignment Assignmen pagc no
(Statutory or Client
Project IPleasc t
Internal audit)
Mcntion
Page no 20
1 Ilx: ABC [,ivclihood xY7, 5 Lakhs 2017-78

B. Avcragc Annual Turnover during the last thrce financial years

Sl No FinancialYcars Annual Turnoverfln Rs)

C. No of FCA and thcir Iixpcricncc

Membcr Date of Pcriod of post

sl.
Namc of the FCA Registration Birth qualification Organizations
No
No.[*J t*l Expericnce
1

NB; 1. Short Listing will be made on above information along with attached supporting
documents with this format.
2. Only completed assignmc'nt, i.e statutory / concurrent / Internal Audit will be
taken for evaluation

v
3. * marks are mandatory must be filled it up.
 Annexure-2
Performance Audit
Marks
Scored
[Link]
Scor Means of (out of
s (Marks Indicator Range/Verification
e Verification 60
Weightage
marks

GB Meeting since 700 o/o meeting conductcd 5

ta formation (to bc 75o/o -99o/o mceting
conductcd once in a conducted 3
G
year)
l,css than 75%o 0
N 100 o/o meeting conducted 5
IIGB Mccting since
OD
formation (to be 75o/o -99o/o meeting o
conducted .) o
0.) conductcd halfyearly) m
OJ
Lcss than 750lo 0 q)
o/o
P
EC Meeting during last 100 meeting conductcd 5
6 month (to be 75o/o -99o/o mecting
0)
(J conductcd every c<lnducted 3
(! monthJ Less than 75% 0
t< o/o
o 1,00 meeting conducted 5
Subcommittee meeting
75o/o -99o/o
(,
meeting conducted 3
Less than 75%o 0
Sub - [Link]
A
0 to 1.0 % dcfault 5
Ilcgularity in savings/ .1

contribution by SIIG 10% to 25 % dcfault

(last 6 months) 0
l\bove 25o/o
5
More than 90% of total fund
(J
U) Quantum of lending to J
o
tr SHGs 51o/o to 90o/o L
OJ
0 q
tn 300/o to 500/o bo
0)
N d,
5
0.) o
Morc than 80%o q
q
(! 3
Loan Recovcry ll,ate a)
L 50o/o to B0o/o
L 0
0,) (J
Less than 5070
0)
5
M<lrc Lhar.r []0olr 0)
G J
I)rcparation of Mll'] 3
=
and prioritization 50oh Lo 80o/o
J
0
Less than 5070
5
More than 100%r
llotation of CIF More than 750lo :.t

0
Less thar.r clr equal to 750/o
Sub - T<ltal

Y
 Marks
Scored
Particular (out of
Scor Means of
s (Marks Indicator Itange/Verification
e Verification 60
Weightage
nrarks
)
(B)
llas own/ rcntcd oflice with
rcquircd furniturc/ fixturc/
OJ
computcr/ board 5
o.
GI']LIT 0fficc
IIas own/rcnted office but
rarithout any rcquircd scllup 3 L
(.)
V1
No own/rentcd officc 0 P

IIas own/ rcntcd training (0

LO
infrastructurc with capacity L
ol'.'i0 pcrsons with necessary
sctup likc furniture, L
I 'l'raining clr:ctricity, drinking watcr
facility, training matcrial, etc Jt
tn lnfrastructurc 0)
q
c6 I Ias own/rcntcd training
infrastructurc but r,vithout U
L
00 any rerluircd setup 3 a.
L
No own/rented training
(! infrastructurc 0
t- o
F p
€ IIas own/ rcntcd lodging &
boarding infrastru cturc with q
0)
capacity of 30 pcrsons with
tt)
lucccssary setup like o
U p
furnitu rc, clectricity, dri nking (g
Loading and Iloarding
watcr facility, etc 5
I,'acility
llas own/rcnted lodging & o)

boarding facility but without (!

U
any rcquircd setup 3 q
No own/rcnted lodging & o.
boardins facility 0

Sub - Total (C)

Total Marks Scored [A + B + C)

y/
 Annexure-3

Check list for submission of documents

SI Description Yes/No Page no

No
1 CAG Empanelled certificate for the year 2019-20
2 Ccrtificate of Establishment of Firm
:l Last thrce-year Financial statement in support of Turnover
achievcd (2A1.6-17, 201.7 -18 and 2018-19J
4 Copy of Latest GST Return
5 Ccrtificate that thc firm have not been blacl< listed.
6 Dctails of partner and staff
7 Proof of address of branch office in the app lied zone if any
()
() Expcricnce of govcrnment audit and cxternally aided project.
Information must be given as per format available in
annexure- 1- with supporting documents.

V
 Annexure-4
Receipts and payments statement
Narne of GPLF Block - District -

For the period of

Receipts Amount Payments Amount

A Opening Balance G Capital & Corpus Fund
A1 Cash in Hand G1 Withdrawal of savings by SHGs
Cash At Bank ( AllAccounts
A2 )

H Loans & Advances

Loan Disbursement from CIF
B Capital & Corpus Fund H1 Fund
Savings mobilized from Loan Disbursement from Other
B1 member SHGs H2 Grants Received
Share Capital received from
B2 member organization XXXXXX H3 Atryle fqv[e1! (if a ny)
Other receipt received as Repayment of Loan (Bank, MFl,
B3 capital by GPLF H4 pl!erl
B4 Grants/ Funds Received
Community lnvestment Fixed Asset (from Grants/ Own
84.1 Fund (ClF) I lncome)
B.4. Other Grant Received for
2 Onlendins I1 Furniture & Fixture
8.4.
2.1 SVEP CEF Fund t2 r & Appliances
B.4.
2.2 PVTG Empowerment Fund t3 Agricultural Eq uipments
8.4.
2.3 Loons for PG l4 Other
8.4.
2.4 Other
Other Non- Capital Grant
8.4. Received for Specific Current Assets (from Grants/
3 Purpose J Own lncome)
8.4.
3.1 Stort UP JL Stock
8.4.
3.2 lB Fund J2 lnvento ries
Livel i hoods (CFC,ltry,
P ou
8.4. Gootery, OSF, PG Working
3.3 Copital, Other) J3 GPLF Boo ste r
8.4.
3.4 CoE Fund l4 SHG/ CLF Books/ Register
8.4.
3.5 Other J5 Other

Investments (from Grants/ Own

C Loans & Advances K lncome)
C1 CIF Loan Repayment Kt Fixed Deposit

V
 Receipts Amount Payments Amount
(Principal)
Other Loan Repayment
cz (Principa l) K2 Other
c3 Advance rege!ve! (if anV)
Loan from Financial
lnstitutions (Bank, MFl,
C4 Other L Expenses (from own income)
L1 Depreciation on fixed asset XXXXX

D Sale of Asset/ Product L2 Manager Salary XXXXX

D1 Fixed Asset L3 Accountant Salary XXXXX

D2 Current Asset L4 MIS Assistant Salary XXXXX

D3 Other Product L5 Master Trainers Salary XXXXX

L6 Other Staff Salary

Community Cadres
E lncomes L7 Re rn u neratio n

Annual renewal fee

received from SHG during
E1 the L8 Travel Expenses
Aci mission/ registration fee
received from SHG during Office Rent, Water, Electricity,
E2 the year L9 Telephole, n lqnet, etc.
!

Recurring subscription fee

received from member
E3 o rga n izatio n xxxxxxx Lr.0 Meeting Expenses
E4 Interest on CIF Loan 111 Printing & Stationery
lnterest on Loan given from Bank Charges/ Commission (All
E5 other funds Ltz Accounts)
Bank lnterest received (all
E6 bank accounts) 113 AGM Expe NSCS
E7 Fines & Penalty Collected L74 Annual Audit Expenses
Resource Fee/ lnstitutional sHc/ CLFIGPLF Review &
E8 Charges Received (if any) 115 Monitoring Expenses
Service Fee received from
member organization Social Development Program
E9 during the year 115 Expenses (if any)
Annual Membership Fee Paid to
E10 Other lncome L77 Higher Level Federation (BLF)
Subscription Fee Paid to Higher
118 Level Federation (BLF)
Service Charges Paid to Higher
F Other 119 Level Federation (BLF)
120 Other expenditure (if any)
Loan Loss Provision (Provision of
LzL Bad Debts if any)

Expenses (from grants received

M for specific purpose)

v
 Receipts Amount Payments Amount
Community Cadres
M1 Remuneration
M2 Training & Exposure
Office Rent, Water, Electricity,
M3 Telephone, lnternet, etc.
M4 Manager Salary
M5 Accountant Salary
M5 MIS Assistant Salary
M7 Master Trainers Salary
M8 Other Staff Salary
M9 Printing & Stationery
Bank Charges/ Commission (All
M10 Accounts )
M11. Fooding/ Guest Hospitality
M12 Travel Expenses
M13 Other

Outflow from Livelihoods Fund

(other thon that covered in l, J, L
N & M obove)

o Other

P Closing Balance
P1 Cash in Hand
P2 Cash At Bank ( AllAccounts )

TOTAL TOTAL

)^--
 Anexxure-5
Income and Expenditure Statement
For the period

lncome Amount

Annual Membership fee received SHG

Ad rn issio n/registr ration fee received from SHG
lnterest on other fund
CIF and
5ervice fee received from SHG
[]ank interest received
Pe

[Link] rce fees/l nstitutiona I cha received

Other income
Total ope me-(A)
Non-operating in
Recurring grant received from rnission for operational
iture of GPLF
l'otal income-(A+B
rational nditure
Depreciation or fixed asset XXXX
Manager lalary
,,\ccou nta nt sa la
MIS coordinator sala
Community facilitators sala CoSt

Other staffs sa la ry/cost

Travel Ex

Office rent, water, ele , tele hone, internet etc

Mee NSES

Printing and Stationa

ila n l< cha rges/com m issio n
Annual General meeting expenses
Annual audit expenses
SHGI CIF/GPLF review and monitoring expenses
Development program cost (if any)
Annual membership to higher level federation
Subscription fee paid to higher levelfederatLoL _
to h her level federation
Service charges
Reimbursement of CLF operational cost
Other expenditure -if any
Loan loss provision

Total operational Expenditure-( c)

v
lncomrl Amount

Excess income over total expenditure (A+B-CI (D)

Other Non-capital fund received

Other Funds/grants received with specific purpose/directions

about its use for CRPs payments, training funds, Community
cadre remunerations, SBM, Speci al project etc.

Payment from Non-capital fund received

Unspe,nt balance of non-capital fund received (E)

Excess; income over expenditure (as per l-E Statement) (D + E)

(just to verify with audited financial report)

Y
 Annexure-6
Balance sheet
Balance Sheet As On

Liabilities Amount
Capital and corpus fund
Corpus fund

Savings mobilized from member SHG

Communi investment Fund CI received from Mission

Share capital received from SHG XXXXX

Other receipt received by GPLF as capital

Other grant received for onlending

Totai Capital and corpus

Unspent balance of non capitalgrant (over expenditure)

Balance of refund from member organisation

Transfer from reserve
Advance
Other grants
Suspense Account
Reserve
Open ing balance

Excess income over total expenditure

Amount transferred to capital
Balance reserve
Loan loss reserve
Total Liabiiity
Asset
Fixed Asset Capital
Opening balance

Fixed the year

Less depreciation
Fixed asset value
Opening stock

Stock lnventories purchased during the year

Stock issued during the year
Balance stock

V
Liabilities Amount

lnvestrnent/Total Fixed deposit done by GPLF

Loan

CIF Loan Outstanding with SHG

Loan outstanding from the loans given from other grants

Other r:urrent assets

Advances
Advanr:e given
Closing; balance
Cash
Bank
Total Asset

Annexure-7

SHG wise Savings at GPLF

sl. Name of the Name of the Cumulative Cumulative Balance

No SHG CLF Savings Savings (Rs')
(Rs.) Withdrawal [3-4)
(Rs.)
0 \ 2 3 4 5

Annexure-B

SHG wise GPLF Loan Outstanding

sl. Name Name Loan Cumulative l,oan Repaid Loan Outstanding IRs.)
No. ollthe of the Amount
SHG CLF received Principal Interest Total Principal Interest 'l'ota I
IRs.)
0 L 2 3 4 5 6 7 B 9

,v