Public Disclosure Authorizeddocuments.worldbank.org/curated/en/550271568900457004/... ·...
6
r{ R 110002 DIRECTOR GENERAL OF AUDIT SCIENTIFIC DEPARTMENTS A.G.C.R. BUILDING, I.P. ESTATE NEW DELHI-110 002 Report of the Comptroller and Auditor General of India To, The Secretary to the Government of India, Ministry of Jal Shakti, Shram Shakti Bhawan, Rafi Marg, New Deihi-110001. Audit Report on the Project Financial Statements We have audited the accompanying financial statements of the National Project Monitoring Unit (NPMU), New Delhi, National Hydrology Project (NHP) financed under World Bank Loan No.8725-iN, which comprises the Statement of Sources and Application of Funds and the Reconciliation of claims to Total Application of Funds for the year ended 31 " March 2018. These statements are the responsibilities of the Project's management. Our responsibility is to express an opinion on the accompanying financial statements based on our audit. We conducted our audit in accordance with the auditing standards promulgated by the Comptroller and Auditor General of India. These standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material mis-statement. Our audit examines, on a test basis, evidence supporting the amounts and disclosures in the financial statement. It also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements present fairly, in all material respects, the sources and applications of funds of "National Project Monitoring Unit (NPMU), New Delhi for the year ended 3 1st March 2018 in accordance with Government of India accounting standards. In addition, in our opinion, (a) with respect to the Statement of Expenditure, adequate supporting documentation has been maintained to support claims to the World Bank for reimbursement of expenditure of Rs. 2030.69 lakh incurred under the project and (b) except for ineligible expenditure of Rs 29.96 lakh as detailed in the audit observations appended to the audit report, expenditure of Rs. 1000.37 lakh are eligible for financing under the Loan / Credit Agreement. During the course of audit, Statement of Expenditure / Financial statement amounting to Rs. 2030.69 lakh were examined which can be relied upon to support reimbursement of Rs. 1000.37 lakh under the Loan/Credit Agreement as per Annexure. This report is issued without prejudice to CAG's right to incorporate the audit observations 'n the Report of CAG of India for being laid before Parliament. Director G neral lAuit (SD) Place: New Delhi Date: Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized
Transcript of Public Disclosure Authorizeddocuments.worldbank.org/curated/en/550271568900457004/... ·...
r{ R 110002DIRECTOR GENERAL OF AUDITSCIENTIFIC DEPARTMENTSA.G.C.R. BUILDING, I.P. ESTATENEW DELHI-110 002
Report of the Comptroller and Auditor General of India
To,The Secretary to the Government of India,Ministry of Jal Shakti,Shram Shakti Bhawan,Rafi Marg, New Deihi-110001.
Audit Report on the Project Financial Statements
We have audited the accompanying financial statements of the National Project MonitoringUnit (NPMU), New Delhi, National Hydrology Project (NHP) financed under World Bank LoanNo.8725-iN, which comprises the Statement of Sources and Application of Funds and theReconciliation of claims to Total Application of Funds for the year ended 3 1" March 2018. Thesestatements are the responsibilities of the Project's management. Our responsibility is to express anopinion on the accompanying financial statements based on our audit.
We conducted our audit in accordance with the auditing standards promulgated by theComptroller and Auditor General of India. These standards require that we plan and perform theaudit to obtain reasonable assurance about whether the financial statements are free of materialmis-statement. Our audit examines, on a test basis, evidence supporting the amounts anddisclosures in the financial statement. It also includes assessing the accounting principles used andsignificant estimates made by management, as well as evaluating the overall statementpresentation. We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the financial statements present fairly, in all material respects, the sourcesand applications of funds of "National Project Monitoring Unit (NPMU), New Delhi for the yearended 31st March 2018 in accordance with Government of India accounting standards.
In addition, in our opinion, (a) with respect to the Statement of Expenditure, adequatesupporting documentation has been maintained to support claims to the World Bank forreimbursement of expenditure of Rs. 2030.69 lakh incurred under the project and (b) except forineligible expenditure of Rs 29.96 lakh as detailed in the audit observations appended to the auditreport, expenditure of Rs. 1000.37 lakh are eligible for financing under the Loan / CreditAgreement. During the course of audit, Statement of Expenditure / Financial statement amountingto Rs. 2030.69 lakh were examined which can be relied upon to support reimbursement of Rs.1000.37 lakh under the Loan/Credit Agreement as per Annexure.
This report is issued without prejudice to CAG's right to incorporate the audit observations'n the Report of CAG of India for being laid before Parliament.
Director G neral lAuit (SD)Place: New DelhiDate:
Pub
lic D
iscl
osur
e A
utho
rized
Pub
lic D
iscl
osur
e A
utho
rized
Pub
lic D
iscl
osur
e A
utho
rized
Pub
lic D
iscl
osur
e A
utho
rized
Annexure
Statement - A
Statement of Expenditure incurred by NPMU under National Hydrology Project Loan No. 8725 - IN
for the year 2017-18
SI, Name Total Actual Expenditure Expenditure Percentage AmountNo. of the amount expenditure Disallowed admitted in admissible reimbursable
offices as per verified in in Audit Audit as per
SOE Audit agreement
1 2 3 4 5 6 7 8NPMU, 203069023 203069023 2996097 200072926 50% 100036463NewDelhi
TOTAL 203069023 203069023 2996097 200072926 50% 100036463
Dy. Director (EA)
Statement - B
Details of disallowances niade from the expenditure incurred by NPMU under NationalHydrology Project Loan No. 8725 - IN for the year 2017-18
office Reason for Disallowance Amount Disallowed(Amount in Rs.)
NPMU, New Delhi Journey performed in 2011 83280
Journey performed in 2011 151212
Journey performed in 2010-13 2449915
Journey performed in 2013 21985
Journey performed during May 2013 to Februy 2016 158432
Voucher was not fumished to audit 131273
TOTAL 2996097
Dy. Director (EA)
Statement - C
Details of Reconciliation of claims of total application of funds for NPMU under National
Hydrology Project Loan No. 8725 - IN for the year 2017-18
(Amount in lakh)
Schedules Current YearA 2030.69
29.96C 2000.73D 1000.37
(Rs. in lakh)
Total expenditure made during the year (A) =Rs, 2030.69Less: Ineligible expenditure (B) = Rs. 29.96Total Eligible expenditure (C) = (A-B) - = Rs. 2000.73Amount reimbursable (50%) by bank (D) = Rs. 1000.37
Dy. Director (EA)
Audit Comments on Certification Audit of "National Hydrology Project, Wold Bank AidedProject for the year 2017-18.
General Comments:
The test check of the vouchers for the year 2017-18 revealed the following:
1 Non admissible retroactive financing - The loan agreement with International Bank
for Reconstructioh and Development became effective from 5"' May 2017. As per
Para 5.8 of Project Implementation Plan of National Hydrology Project, payment
made by the recipient not rnore than 12 months before the signing date of the finance
agreement, were to be considered for financing.
During scrutiny of accounts, Audit observed that the following payments amounting
to Rs. 2864824/- were made for the expenses incurred prior to 12 months of signing
date of agreement and as as such this may be treated as disallowed:
Voucher Particulars of the Vouchers Amount Expenditure Reasons fornumber disallowed Disallowance
(in rupee) during audit
FTEHPDS- M/s. Balmer Lawrie & Co.- 83280 83280 Journey1/2126 Air Travel charges of Sh. performed in
Pradeep Kumar Bhunya 2011
FTEHI-DS- M/s. Balmer Lawrie & Co.- 151212 151212 Journey15/4279 Air Travel charges of Sh. performed in
Bhupinder Singh 2011
FTEHPDS- PAO, Ministry of External 2449915 2449915 Journey
16/4354 Affairs performed in2010-13
DTEI-IPDS- Air Travel Charges by Sh. 21985 21985 Journey25/3779 Avnish Kant performed in
2013
DTEHHP- M/S Balmer Lawrie 158432 158432 Journey2/471 No,1/3/2017 cash at 11.5.17 performed
during May2013 toFebruary 2016
TOTAL 2864824
2. Non production of vouchers: The following vouchers amounting to Rs.1,31,273/-
were not furnished to audit. In the absence of the voucher, Rs.1,31,273/- may be
treated as disallowed:
81NO Bill No. Date Firm Name
OCSHES 15 -2 M/S Smart Security Service 15/D 32021/2/17-GA 1,31,273
17/4669 dt 14/3/18
TDOTAL D ,31,27
Dy. Dfi etor (EA)
