Separate Audit Report of the Comptroller and Auditor General of India on the

accounts of the Navodaya Vidyalaya Samiti, NOIDA for the year ended 31
March, 2020.

We have audited the attached Balance Sheet of the Navodaya Vidyalaya Samiti,
NOIDA (Samiti) as at 31 March 2020, the Income and Expenditure Account and
Receipts and Payments Account for the year ended on that date under Section 20 (l)of
the Comptroller and Auditor General's (Duties, Powers and Conditions of
Service) Act, 1971 read with Rule 49 of the Rules of Navodaya Vidyalaya Samiti.
The audit has been entrusted for the period up to 2024-25. There are eight
auditable sub units of the Samiti. These nancial statements are the responsibility
of the Samiti's Management. Our responsibility is to express an opinion on these
nancial statements based on our audit.

2. This Separate Audit Report contains the comments of the Comptroller and
Auditor General of India (CAG) on the accounting treatment only with regard to
classication, conformity with the best accounting practices, accounting
standards and disclosure norms, etc. Audit observations on nancial transactions
with regard to compliance with the Law, Rules and regulations (Propriety and
Regularity) and efciency-cum-performance aspects, etc., if any, are reported
through Inspection Reports/CAG's Audit Reports separately.

3. We have conducted our audit in accordance with auditing standards

generally accepted in India. These standards require that we plan and perform
the audit to obtain reasonable assurance about whether the nancial statements
are free from material misstatements. An audit includes examining, on a
test basis, evidences supporting the amounts and disclosure in the nancial
statements. An audit also includes assessing the accounting principles used and
signicant estimates made by management, as 'well as evaluating the overall
presentation of nancial statements. We believe that our audit provides a
reasonable basis for our opinion.

4. Based on our audit, we report that:

(i) We have obtained all the information and explanations, which to the best
of our knowledge and belief were necessary for the purpose of our audit;

(ii) The Balance Sheet, Income and Expenditure Account and Receipts and
Payments Account dealt with by this report have been drawn up in the
Uniform format of Accounts for Central Educational Institutions prescribed by
Ministry of Education.

(iii) In our opinion, proper books of accounts and other relevant records have been
maintained by the Samiti as required under Rule 48 of the Rules of
Navodaya Vidyalaya Samiti in so far as it appears from our examination of
such books.

(iv) We further report that:

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(A) General

(A.1) The Samiti in its Schedule 19 of Signicant Accounting Policy stated that
they are following depreciation as prescribed in the Income Tax Act
1961. However as per Ministry of Education, the depreciation is to be charged
at Straight Line Method and at the rates specied therein. Thus the
policy adopted by Samiti is in contravention of Ministry of Education
format. The irregularity was brought to notice through previous separate
audit report also.

The impact of charging of depreciation at different rates is that

depreciation is overstated by `2.42 lakh and `0.97 lakh in R.O. Lucknow
and R.O. Hyderabad respectively.

(A.2) The Samiti did not make provision for retirement benets on actuarial
basis as required in Accounting Standard-15.

(A.3) The Samiti has not accounted depreciation on assets acquired as gifts
through Income and Expenditure Account. Although this has no effect
on the nancial statement as this was adjusted by reducing xed asset and
capital funds, yet the accounting procedure adopted needs rectication.
The entire amount of depreciation charged should be routed through Income
and Expenditure Account.

(B) Grants-in-aid

During the nancial year 2019-20, the Samiti received grants-in-aid of

`3428.22 crore and generated internal income `38. 77crore. After taking
opening balance `264.51 crore, the total available funds worked out to be
`3731.50 crore. Out of this, the Samiti utilised `3444.30 crore leaving
closing balance of `287.20 crore as on 31 March 2020.

(C) Management Letter

Deciencies which have not been included in the Audit Report have been
brought to the notice of the Samiti through a management letter issued
separately for remedial/ corrective action.

(v) Subject to our observations in the preceding paragraphs, we report that the
Balance Sheet and Income and Expenditure Account dealt with by this
report are in agreement with the books of accounts.

(vi) In our opinion and to the best of our information and according to the
explanations given to us, the said nancial statements read together with
the Accounting Policies and Notes on Accounts, and subject to the signicant
matters stated above and other matters mentioned in the Annexure to
this Audit Report, give a true and fair view in conformity with accounting
principles generally accepted in India.

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 (a) In so far as it relates to the Balance Sheet, of the State of affairs of
the Navodaya Vidyalaya Samiti, NOIDA as at 31 March, 2020; and

(b) In so far as it relates to Income and Expenditure Account of the

'decit’ for the year ended on that date.

For and on behalf of the C&AG of India

Director General of Audit (Central)

Place : Lucknow
Dated: 03.12.2020

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 Annexure

1. Adequacy of Internal Audit System

The Internal Audit of the Samiti as well as RO, Lucknow has been conducted for
the year 2019-20. However, in RO Hyderabad and RO Pune it has not been
conducted for the year 2019-20.

2. Adequacy of Internal Control System

Internal Control System in the Samiti is characterised by non-realisation of fee

from students. The outstanding amount is being increasing rapidly.

RO, Lucknow : Internal control system of RO is characterised by following

deciencies:

l In Annual Account proper indexing has not been done.

l Notes on Accounts and Signicant Accounting Policy have not been

annexed with the annual account in contravention to the rule.

RO, Hyderabad : Internal control system is adequate in commensurate with the

size of the RO.

RO, Pune : Reported to be adequate

3. System of Physical Verication of Fixed Assets

The physical verication of xed assets of the Samiti, RO Hyderabad and RO

Lucknow was carried out for the year 2019-20. However, in RO Pune related
records were not submitted.

4. System of Physical Verication of Inventories

The physical verication of inventories of the Samiti as well as RO Lucknow was

carried out for the year 2019-20. However, in case of RO Hyderabad, it has not
been carried out for the year 2019-20. However, in RO Pune related records were not
submitted.

5. Regularity in payment of statutory dues.

The Samiti, RO, Lucknow and RO Hyderabad are regular in payment of statutory
dues. However, in RO Pune related records were not submitted.

Director (CE)

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 fgUnh vuqokn

uoksn; fo|ky; lfefr uks,Mk ds fnukad 31 ekpZ] 2020 dks lekIr foÙk o"kZ ds
ys[kk [kkrksa ij Hkkjr ds fu;a=kd vkSj egkys[kk ijh{kd dh i`Fkd ys[kk fjiksVZ
fo-æ%&
^^çLrqr çfrosnu ewy :i ls vaxzsth esa fyf[kr i`Fkd ys[kkijh{kk çfrosnu dk fgUnh vuqokn gSA ;fn blesa dksbZ
folaxfr ifjyf{kr gksrh gS rks vaxzsth esa fyf[kr çfrosnu ekU; gksxkA**
geus fu;a=kd vkSj egkys[kk ijh{kd (dk;Z] 'kfDr;ka vkSj lsok 'krs±) vf/fu;e 1971 dh /kjk 20 (1) ds
varxZr vkSj uoksn; fo|ky; lfefr fu;ekoyh ds fu;e 49 dk laKku ysrs gq, uoksn; fo|ky; lfefr ds 31 ekpZ
2020 dks tkjh layfXur rqyu i=k vkSj mlh frfFk dks lekIr o"kZ ds vk; ,oa O;; rFkk çkfIr ,oa Hkqxrku dk ys[kk
ijh{k.k fd;kA vkWfMV dks 2024&25 rd dh vof/ dk ys[kk ijh{k.k dk;Z lkSaik x;k gSA lfefr dh 8 bdkbZ;ka
ys[kkijh{kk ;ksX; gSa A ;s foÙkh; fooj.k uoksn; fo|ky; lfefr çca/u dh ftEesnkjh gSaA gekjk nkf;Ro gekjs ys[kk
ijh{k.k ds vk/kj ij bu foÙkh; fooj.kksa ij viuk er O;Dr djuk gSA
2- bl i`Fkd ys[kkijh{kk çfrosnu esa oxhZdj.k] lokZsÙke ys[kk vkpj.k dh vuq:irk] ys[kk ekud ,oa çdVu
çfrekud bR;kfn ds laca/ esa Hkkjr ds fu;a=kd vkSj egkys[kk ijh{kd dh dsoy ys[kkadu ls lacaf/r fVIif.k;k¡ lekfo"V
gSaA fof/] fu;e ,oa fofu;e (LokfeRo rFkk fu;ferrk) ds vuqikyu vkSj dk;Z&dq'kyrk ,oa fu"iknu] bR;kfn ls
lacaf/r ys[kk ijh{k.k dh voyksdu fVIif.k;ka] ;fn dksbZ gS rks fujh{k.k fjiksVZ ;k fu;a=kd vkSj egkys[kk ijh{kd dh
vyx ys[kkijh{kk fjiksVZ ds ekè;e ls çfrosfnr dh xbZ gSA
3- geus Hkkjr esa lkekU; rkSj ij Lohdk;Z ekudksa ds vk/kj ij viuh ys[kkijh{kk vk;ksftr dh gSA bu ekudksa ds
vuqlkj visf{kr gS fd ge ys[kkijh{kk dh ;kstuk o fu"iknu ;g mfpr vk'oklu çkIr djus ds fy, djsa fd D;k foÙkh;
fooj.k egRoiw.kZ rF;ksa dh xyrc;kuh ls eqDr gSA fdlh ys[kkijh{kk esa ijh{k.k ds vk/kj ij tk¡p] jkf'k dk leFkZu
djus okys lk{;ksa vkSj ys[kk fooj.kksa ds çdVhdj.k dh tkap lfEefyr gksrh gSA fdlh ys[kkijh{kk esa ç;ksx fd, x,
ys[kkadu fl¼karksa vkSj çca/u }kjk r; fd, x, lkFkZd vuqekuksa ds lkFk&lkFk foÙkh; fooj.kksa ds lexz çLrqfrdj.k dk
vkdyu Hkh 'kkfey gksrk gSA gesa fo'okl gS fd gekjk ys[kkijh{k.k gekjs er dk mfpr vk/kj iznku djrk gSA
4- gekjs ys[kkijh{k.k ds vk/kj ij ge lwfpr djrs gSa fd %&
(i) gekjs ys[kkijh{k.k ds mís';ksa dh iwfrZ ds fy, geus lHkh vko';d lwpukvksa vkSj Li"Vhdj.kksa dh
tkudkjh gekjs loZJs"B Kku o fo'okl ds vk/kj ij çkIr dj yh gSA
(ii) bl fjiksVZ ls lac¼ rqyu&i=k vkSj vk;&O;; [kkrs rFkk çkfIr ,oa Hkqxrku [kkrksa dks f'k{kk ea=kky;] Hkkjr
ljdkj }kjk fu/kZfjr [kkrk ds la'kksf/r çk:i esa rS;kj fd;k x;k gSA
(iii) gekjs erkuqlkj uoksn; fo|ky; lfefr us lHkh ys[kk iqLrdsa ,oa vU; fjdkMZ uoksn; fo|ky; lfefr
fu;keoyh ds fu;e 48 ds vuqlkj mfpr izdkj ls cuk, gq, gSa] tSlk fd gekjs }kjk ,slh iqLrdksa ds
ijh{k.k ls çrhr gksrk gSA
(iv) ge vkxs lwfpr djrs gSa fd % &

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(d) lkekU;
(d&1) lfefr us viuh egRoiw.kZ uhfr Øekad 19 esa mn~?kkfVr fd;k gS fd ewY;âkl] vk; dj vf/fu;e
1961 esa fufnZ"V njksa ij vk/kfjr djds laifÙk dh Ékflr ewY; i¼fr ds çko/kuksa ds vuqlkj miyC/
djkbZ x;h gSA f'k{kk ea=kky; }kjk fu/kZfjr çk:i ds vuqlkj] ewY;âkl]dh x.kuk lh/h js[kk i¼fr ls
fufnZ"V njksa ij dh tkuh pkfg,A ewY;âkl] ij lfefr dh uhfr f'k{kk ea=kky; }kjk fu/kZfjr çk:i ds
vuq:i ugha gSA bl vfu;ferrk dks fiNys i`Fkd ys[kk ijh{kk çfrosnu ds ekè;e ls laKku esa yk;k
x;k FkkA vyx&vyx njksa ij ewY;âkl] x.kuk dk ;g çHkko gS fd laHkkxh; dk;kZy; y[kuÅ rFkk
laHkkxh; dk;kZy; gSnjkckn ls lacfU/r ewY;âkl] Øe'k% `2-42 yk[k ,oa `0-97 yk[k #i;s
vf/d lwfpr fd;k x;k gSA
(d&2) lfefr us lsokfuo`fÙk ykHkksa dks thoukafdd ewY;kadu ds vk/kj ij rS;kj djus dk dksbZ çko/ku ugha
fd;k gS] tSlk fd ys[kkadu çfreku&15 esa visf{kr gSA

(d&3) lfefr us vk; vkSj O;; [kkrs ds ekè;e ls migkj ds :i esa vftZr lEifÙk;ksa ij ewY;âkl dh x.kuk
ugha dh gSA ;|fi blls foÙkh; fooj.kksa ij dksbZ çHkko ugha iM+rk D;ksafd bls r; ifjlaifÙk rFkk iwath
dks"k dks de djrs gq, lek;ksftr fd;k x;k Fkk] ijarq viukbZ x;h ys[kk çfØ;k esa la'kks/u dh
vko';drk gSA ewY;âkl dh iw.kZ jkf'k dks vk; vkSj O;; [kkrs ds ekè;e ls mYysf[kr djuk pkfg,A
([k) vuqnku lgk;rk
foÙk o"kZ 2019&20 ds nkSjku lfefr dks `3428-22 djksM+ dh vuqnku lgk;rk çkIr gqbZ rFkk `38-
77 djksM+ vkarfjd vk; ds :i esa vftZr fd;k x;kA çkjfEHkd 'ks"k `264-51 djksM+ lfgr dqy
miyC/ fuf/ `3731-50 djksM+ #i;s gksrh gSA bles ls lfefr }kjk `3444-30 djksM+ dk mi;ksx
fd;k x;k ,oa fnukad 31-03-2020 dks `287-20 djksM+ dk var'ks"k gSA
(x) çca/u i=k
ftu dfe;ksa dks ys[kk çfrosnu esa lfEefyr ugha fd;k x;k gS] mUgsa çca/u i=k ds ekè;e ls vyx ls
tkjh djrs gq, fuokjd@la'kks/d dkjZokbZ gsrq lfefr ds laKku esa yk;k x;k gSA
(v) ge lwfpr djrs gSa fd iwoZorhZ vuqPNsnksa esa dh xbZ gekjh fVIif.k;ksa dks NksM+dj] bl çfrosnu ls laca¼
rqyu i=k] vk;&O;; [kkrs rFkk çkfIr ,oa Hkqxrku [kkrs ys[kk cfg;ksa ds vuq:i gSaA
(vi) gekjs er ,oa laiw.kZ tkudkjh rFkk gesa miyC/ djk, x, Li"Vhdj.kksa ds vuqlkj mDr foÙkh; fooj.k]
ftUgsa ys[kkadu uhfr;ksa] ys[kk ij fVIif.k;ksa vkSj mijksDr egRoiw.kZ igyqvksa ,oa bl ys[kk ijh{kk
çfrosnu ds vuqyXud esa ntZ vU; fo"k;ksa ds lkFk i<+k tk, tksfd Hkkjr esa lkekU;r% Lohdk;Z

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 ys[kkadu fl¼kUrksa ds vuq:i lgh ,oa fu"i{k jk; çLrqr djrs gSaA
(d) tgka rd fd mijksDr of.kZr fVIif.k;ka uoksn; fo|ky; lfefr] uks,Mk ds dke&dkt ls lacaf/r 31
ekpZ 2020 dks tkjh rqyu i=k ls lac¼ gSa] vkSj
([k) tgka rd fd mijksDr of.kZr fVIif.k;ka ml frfFk dks lekIr o"kZ ds vk; ,oa O;; ^vf/'ks"k* [kkrksa ls
lacaf/r gSaA

Hkkjr ds fu;a=kd ,oa egkys[kk

ijh{kd ds fy, rFkk mudh vksj ls

gLrk{kj@&
egkfuns'kd ys[kkijh{kk (dsUæh;)

LFkku % y[kuÅ
fnukad % 03-12-2020

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 ys[kkijh{kk dk vuqyXud

1- vkarfjd ys[kkijh{kk ç.kkyh dh i;kZIrrk

o"kZ 2019&20 ds fy, lfefr ,oa laHkkxh; dk;kZy; y[kuÅ dh vkarfjd ys[kkijh{kk fu"ikfnr dh xbZ gSA
gkykafd] laHkkxh; dk;kZy; gSnjkckn rFkk laHkkxh; dk;kZy; iq.ks esa o"kZ 2019&20 ds fy, ;g vk;ksftr ugha dh
x;h gSA
2- vkarfjd fu;a=k.k ç.kkyh dh i;kZIrrk
lfefr dh vkarfjd fu;a=k.k ç.kkyh bl rF; ls fu:fir dh tk ldrh gS fd Nk=kksa ls iQhl ugha çkIr gks ik jgh gSA
;g jkf'k rhozrk ls c<+rh tk jgh gSA
laHkkxh; dk;kZy; y[kuÅ % laHkkxh; dk;kZy; ds vkarfjd fu;a=k.k ç.kkyh esa fuEufyf[kr dfe;ka
ifjyf{kr gSa%
l okf"kZd [kkrs esa mfpr lwphdj.k ugha fd;k x;k gSA
l [kkrksa ij fVIif.k;ksa rFkk egRoiw.kZ ys[kk uhfr;ksa dks okf"kZd [kkrs ds lkFk layXu ugha fd;k x;k gS]
tks fu;eksa dk mYya?ku gSA
laHkkxh; dk;kZy; gSnjkckn % laHkkxh; dk;kZy; ds vkdkj ds vuq:i bldh vkarfjd fu;a=k.k ç.kkyh
i;kZIr gSA
laHkkxh; dk;kZy; iq.ks % i;kZIr fjiksVZ dh x;h gSA
3- ifjlaifÙk;ksa ds HkkSfrd lR;kiu dh ç.kkyh
o"kZ 2019&20 ds fy, laHkkxh; dk;kZy; gSnjkckn rFkk laHkkxh; dk;kZy; y[kuÅ dh vpy lEifÙk;ksa dk çR;{k
lR;kiu fd;k x;kA gkykafd laHkkxh; dk;kZy; iq.ks esa lacfU/r fjdkMZ tek ugha fd, x,A
4- oLrqlwph ds HkkSfrd lR;kiu dh ç.kkyh
o"kZ 2019&20 ds fy, lfefr ds lkFk&lkFk laHkkxh; dk;kZy; y[kuÅ dh oLrqlwph dk çR;{k lR;kiu fd;k
x;kA gkykafd laHkkxh; dk;kZy; gSnjkckn ds laca/ esa o"kZ 2019&20 ds fy, bls lEiUu ugha fd;k x;kA laHkkxh;
dk;kZy; iq.ks esa lacfU/r fjdkMZ tek ugha fd, x,A
5- oS/kfud ns; jkf'k ds Hkqxrku esa fu;ferrk
lfefr] laHkkxh; dk;kZy; y[kuÅ rFkk laHkkxh; dk;kZy; gSnjkckn }kjk oS/kfud ns;rk,a fu;fer :i ls tek
dh tkrh gSaA gkykafd] laHkkxh; dk;kZy; iq.ks esa lacfU/r fjdkMZ tek ugha fd, x,A

gLrk{kj @&
mi&funs'kd ys[kkijh{kk (dsUæh;)

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Published by .• Commissioner
Navodaya Vidyalaya Samiti
B-15, Institutional Area, Sector-62, NOIDA,
District-Gautam Budh Nagar, Uttar Pradesh-201309.
Tel. 0120-2405969-73 Fax: 0120-2405182,2405922
Website : www. navodaya.gov.in

Printed by Crazy Offset Printers, Kurukshetra

M.: 94167-33753