financial of lndia ASHOK KUMAR, PRABHASHANKAR CO. ofthe files/Audited Statement 2017-18.pdf ·...

ASHOK KUMAR, PRABHASHANKAR & CO.CHARTERED ACCOUNTANTS

S-2, Narayana,25, Mission Road, Shama Rao CompoundBengaluru - 560 027. lndia

Telefax: +91-80-22237045, +91,-80-22241,284

e-mail: [email protected]

INDEPENDENT AUDITORS' REPORT

To the Members of GRAMA VIKAS

Report on the Financial Statements

We have audited the accompanying financial statements of Foreign Remittance Account, Local Fund Account and

Consolidated Account for the year ended March 31, 2018 of GRAMA VIKAS, which comprise the Balance Sheet as

at March 31,2018, the Income and Expenditure Account and Receipts and Payments Account for the year ended as

on that date.

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 Institution. This responsibility includes design, implementation

and maintenance ofinternal control relevant to the preparation and presentation ofthe financial statements that give a.

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

Auditors' 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 Chafiered 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 rnaterial 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 iudgment. including the assessment of the risks ofmaterial misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the

auditor considers internal control relevant to the organization's preparation and fair presentation ofthe financial

statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes

evaluating the appropriateness ofaccounting policies used and the reasonableness ofthe accounting estimates made

bymanagement, as well as evaluatingthe overall presentation of the financial statements. Webelieve thatthe audit

evidence we have obtained is sufficient and appropriate to plovide a basis for our audit opinion.

Opinion

In our opinion and to the best of our information and according to the explanations given to us. the financial statementsgive a true and fair view in conformity with the accounting principles generally accepted in India:

(a) InthecaseoftheBalancesheet,ofthestateofaffairsofthelnstitutionasatMarch3l.20tr8:(b) In the case of the Income and Expenditure Account, of the excess of expenditure over incorne fbr the year

ended on that date; and

(c) In the case of the Receipts and Payments Account, of the receipts and payments for the year ended on thatdate.

Place: BangaloreDate: May 07,2018

For Ashok Kumar, Prabhashankar & Co.,Chartered AccountantsFirm Regn No.0049825

fi\^t^r.@K. N. Prabhashankar :

PartnerMembership No.019575

p*%*- (eeHoru.unu)Ew

Cross Receipts lor the year:

Total lnconre as per Income and Expenditule A/c , 75, I 5. I 00

Gross Receipts tbr the year

Gloss tlxpenditur.e Jbr tlie year:

Total Expenditure as per -lucome and ExpenditureA/c befbre DepriciationAdd: l) Capital Expenditure as per'

F-ixed Asscts Schedule

Net Surplus fbr the year

l57o o1'current year leceiptsAnrourrt to be sperrt in tlte 5 yeals

GRAMA VII(ASACC9UNTTNC YEAB ENqErl31ST MARCH 2018

ASgESpMENT Y,EAR 2018-19STATEM4NT OF INCOME FORINCOI\/IE TAX PURPOSE

PAN: AAAIG 17$6 D

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