Audit Report

PMBSS is committed to complete transparency. Below is the detailed financial audit report for the fiscal year 2025–2026, prepared in accordance with the applicable accounting standards and regulatory requirements.

Independent Auditor's Report

FY 2026-2027
AUDIT REPORT
Auditor's Opinion
Qualified Opinion: In our opinion, except for the effects of the matter described in the Basis for Qualified Opinion section, the financial statements present a true and fair view of the financial position of PMBSS as at 31st March 2026, and its financial performance and cash flows for the year then ended in accordance with the applicable accounting standards.
Year Participants Total Fund (₹) Total Expense (₹) Total Remaining (₹) Status
2014-2015 - 0 0 0 Verified
2015-2016 - 0 0 0 Verified
2016-2017 - 0 0 0 Verified
2017-2018 - 0 0 0 Verified
2018-2019 - 0 0 0 Verified
2019-2020 - 0 0 0 Verified
2020-2021 - 0 0 0 Verified
2021-2022 - 0 0 0 Verified
2022-2023 - 0 0 0 Verified
2023-2024 - 0 0 0 Verified
2024-2025 - 0 0 0 Verified
2025-2026 - 0 0 0 Verified
TOTAL ₹0 ₹0 ₹0 Verified
All figures are in Indian Rupees (₹) As on 31st March 2026

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) issued by the Institute of Chartered Accountants of India (ICAI). Our responsibilities under those standards are further described in the Auditor's Responsibilities section of our report. We are independent of the Company in accordance with the Code of Ethics issued by ICAI, and we have fulfilled our other ethical responsibilities in accordance with the Code.

Key Audit Matters

  • Revenue Recognition: Donations and grants received during the year have been duly verified and recognized on an accrual basis.
  • Program Expenditure: All program-related expenses have been supported by proper documentation and authorized by the management.
  • Related Party Transactions: No significant related party transactions were identified during the audit.
  • Fund Utilization: 92% of the funds raised were utilized towards direct program activities as per the stated objectives.

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