Office of the Director General of Audit (Agriculture, Food & Water Resources), New Delhi Dedicated to Truth in Pubi c Interest FU9n: 1025- PDA(AFWR)/AMG-/I1NGMIP-ABY/2020-21 I eiÉeT: .06.2022 #81k -šrö -RTia 2aT, ;9r 4 Ri 3ftý- -JT dI TT ýrrT, .r- tiff-r -Tëar, i 1e#t - 110001. f49r: Audit Report /Opinion in respect of World Bank Assisted Project National Ground Water Management Improvement Project (Atal Bhujal Yojna), New Delhi - ( Loan No . 8874) for the year 2020-21 fTT 91t?T (NGWMIP), ý-f - 3Tir _'W r tìF-1 (ABY), (Loan No.8874- IN) , - TITr- Érff ¶1T[ 3t- -Tr-Tr T oT fITrT , -rör tfr -8F -r 2020-21 t ýi ituff re = é r i T I 34-aikirb-(AMG-I1) =ZT: 1025- PDA(AFWR)/AMG-II/NGMIP-ABY/2020-21/W']2 tniÆ: 1e .06.2022 yffRi +7«N ritW7eMli 1. 3wq-f-t rr ÆTF, rrr sr?w r TItrT tZYiæ¶T (NGWMIP), it - 3Tr Z1r3r tii I (ABY), 3rer :TIRer fýrTrT, ýrt f 1 3t iT aTu fåTrT, ft-QT ST-6li -d45T R, *X* #~S-W W,10WUT:T VI6 ~~ W,-d dI110002 Bth & 9th Floor, CAG Annexe Building, 10 Bahadur Shah Zafar Marg, New Delhi - 110002 -V"/Phone: 011-23239419/20, t·R/Fax : 011-23239416 E-mail pdaafwr@cag.gov.in f&,MDSS, g-UgM-T1 (it -T-drRýU-.Tr àSa 9, ;ftUf.3# Ï-Nt tr-13 t Ur94, JLN t1t-t - t fårt - 110003 2. -r- RTTff- 3-Ttr (PPG-EAP) , äTR- t i491:7 Vr t lNtTqtgfl 9 tror gr3tTzr T, ;t fk--t -110 124 34.v.7.7, färgr R-iAeR) tnósam fýrsWr, 5-t Jtår^t, -fär, a-M-tTe årr-r, Ht ft(Mr - 110001 (AMG-II) Report of the Comptroller and Auditor General of India To The Secretary to the Government of India, Ministry of Jal Shakti Department of Water Resources, River Development and Ganga Rejuvenation. Shram Shakti Bhawan, Rafi Marg, New Delhi - 110001 Report on the Project Financial Statement: We have audited the accompanying financial statements of the "National Ground Water Management Improvement Project (Atal Bhujal Yojna)" financed under World Bank Loan No. 8874-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 31st March 2021. These statements are the responsibility of the Project's management. Our responsibility is to express an opinion on the accompanying financial statement based on our Audit. We conducted our audit in accordance with the Auditing Standards promulgated by the Comptroller and Auditor General of India. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. 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 application of funds of "National Ground Water Management Improvement Project (Atal Bhujal Yojna)" for the year ended 31" March 2021 in accordance with Government of India accounting standards with respect to National Ground Water Management Improvement Project , New Delhi and all the implementing states viz. Gujarat, Haryana, Karnataka, Madhya Pradesh, Maharashtra, Rajasthan and Uttar Pradesh. In addition, in our opinion, (a) with respect to the Statement of Expenditure, adequate supporting documents have been maintained to support claims to the World Bank for reimbursement of expenditure incurred during 2020-21 (total central share received by National Ground Water Management Improvement Project, New Delhi Rs. 12438.00 lakh against which an expenditure of Rs. 12303.44 lakh was incurred under the project), and (b) except for ineligible expenditure of Rs. 34.72 lakh as detailed in the audit observations appended to the audit report, expenditure of Rs.12268.72 lakh is eligible for financing under the Loan/Credit Agreement (after application of disbursement percentage i.e. 50%). During the course of audit, Statement of Expenditure/Financial statement amounting to Rs. 12303.44 lakh and the connected documents were examined which can be relied upon to support reimbursement of Rs. 6134.36 lakh under the Loan/Credit Agreement, as per the 'Annexure'. This report is issued without prejudice to CAG's right to incorporate the audit observations in the Report of CAG of India for being laid before Parliament. (Poonam Kulhari) (Deputy Director (AMG-II) Place New Delhi Date Annexure (Statement - A) Statement of Expenditure for World Bank Aided Project "National Ground Water Management Improvement Project (Atal Bhujal Yojna)" Loan No. 8874-IN for the year 2020-21 (Rs. in lakh) SI. Name of the Total Actual Expenditure Expenditure Percentage Amount No. Agency Amount as expenditure disallowed in admitted in admissible as reimbursa per SOE verified in Audit Audit per agreement ble Audit (1) (2) (3) (4) (5) (6) (7) (8) 1 Delhi 12303.44 12303.44 34.72 12268.72 50% 6134.36 Total 12303.44 12303.44 34.72 12268.72 50% 6134.36 The Ministry released Rs. 109.00 crore (Grants in aid General Rs.75.00 crore +Grants in aid for creation of capital assets Rs.34.00 crore) to the Implementing Agencies (IA). The States (IA) incurred the expenditure as detailed below: (Rs. in lakh) Sl. Name of the Total Actual Expenditure Expenditure Percentage Amount No. Agency Amount as expenditure disallowed in admitted in admissible as reimbursa per SOE verified in Audit Audit per agreement ble Audit (1) (2) (3) (4) (5) (6) (7) (8) I Gujarat 18.65 18.65 0 18.65 50% 9.32 2. Haryana 0 0 0 0 50% 0 3. Madhya 64.44 64.44 0 64.44 50% 32.22 Pradesh 4. Maharashtra 7.08 7.08 0 7.08 50% 3.54 5. Karnataka 496.44 496.44 0 496.44 50% 248.22 6 Rajasthan 0.09 0.09 0 0.09 50% 0.05 7 UttarPradesh 18.81 18.81 0 18.81 50% 9.41 Total 605.51 605.51 0 605.51 50% 302.75 Deputy Director (AMG-II) Statement - B Details of disallowances made from the expenditure incurred for "National Ground Water Management Improvement Project (Atal Bhujal Yojna)" Loan No. 8874-IN for the year 2020-21 (Central Share Only) (Rs. in lakh) Unit Expenditure Description Amount Office disallowed NGWMI Purchase laptop for Rakesh Toteja, Sr. Joint Commissioner (FM) * 92100 P (Atal Bhujal Yojna) New Delhi Purchase laptop for Shri Rahul Kumar Singh, Sr. Joint Commissioner 92100 M/o Jal Shakti* Payment was made to M/s Nucleus Business System for purchase of 326250 Toshiba e-Studio 4518 photocopier Machine for use in Hindi Section M/o Jal Shakti* Payment was made to M/s Kumar Enterprises for purchase acer veriton 73508 S2670G Desktop Computer for use in O/o MoS, M/o Jal Shakti* Payment was made to M/s Arsenal Infosolutions Private LTD. For 156000 purchase of Wireless Access Point and wireless controller. M/o Jal Shakti* Payment was made to M/s AP Enterprises Arsenal Infosolutions 13760 Private LTD. For supply of Siemens pole, MCB 40 AMPS and PVC Pipe, M/o Jal Shakti* Expenditure incurred for purchase of havells Elastomer Braided 12003 Flexible Electri Cable* Payment was made to M/s IRCTC ltd for air travel charges of the 18901 officers of Ministry* Expenditure incurred for purchase of iball AEK camera* 4200 Expenditure incurred for purchase of LG professional large format 102330 display* Expenditure incurred for purchase of LG professional large format 102384 display* Expenditure incurred for purchase of Voltas 192 L2 Star Direct Cool 14500 Single Door Refrigerator for Dr. P. Nandakumran * Expenditure incurred for purchase of Usha 2400watt convector Heater 1 2000 * Expenditure incurred for purchase of GEM 164 L 4star Frost free 14500 Single Door Refrigerator* Incurred expenditure towards the cost of purchase of HP 474435 2000@5400rpm GB HDD 64 2 Processor with Standard Display All - -_in one pc* Payment was made to M/s SS Enterprises for Dry Cleaning for use in 12980 __ _Deptt. of WR, RD & GR* Payment was made to M/s Technical Service & trading Company for 195437 maintenance charges of window AC in the in the Deptt. of WR, RD &GR* Incurred expenditure towards the cost of purchase VOLTRIQ 2400 9450 Watt convector Heater (03 Qty)* Expenditure incurred for purchase of LG professional large format 33354 display* Expenditure incurred for purchase of Samsung cartridge* 12490 Expenditure incurred for purchase of Microtek 5.0 KVA UPS* 232020 Expenditure incurred for purchase of newspaper /Magzine rack for 19000 use in MTNL building* Expenditure incurred for purchase of AJA WAN Non PoE ethermet 164002 LAN PORT Router* Expenditure incurred for purchase of Maipu WAN Non PoE 23200 ethermet LAN PORT Router* Expenditure incurred for purchase of Unbranded Leather Laptop 276000 bags for Parliamentary Standing Committee* Expenditure incurred for purchase of Acer Intel Core i7 laptop* 73906 Expenditure incurred for purchase of Unbranded Cartridge of HP for - 12390 Officers of Dept of WR, RD & GR* Expenditure incurred for purchase of Unbranded Cartridge of 12490 Samsung for Officers of Dept of WR, RD & GR* Expenditure incurred for purchase of CISCO-WS-2960x-24 port for 240720 use in the Dept of WR, RD & GR* Expenditure incurred for purchase of Patch Cord* 19511 Expenditure incurred for purchase of 10 box with face plate (D- 24947 Link)* Expenditure incurred for purchase of D-Link Yes CAT Patch Panel* 24948 Expenditure incurred for purchase of Patch Cord* 14700 Expenditure incurred for purchase of Arrow 2.0 KVA/30 34403 Minutes/1600VAH UPS* Payment was made to M/s Krishna Enterprises for supply of Printed 247092 Banners, Standees for use of NWM* Expenditure incurred for purchase of Unbranded Cartridge of HP for 6250 Officers of Dept of WR, RD & GR* Expenditure incurred for purchase of HP Laserjet Toner cartridge in 13673 O/o Secretary * Expenditure incurred for purchase of JPSON Compatible Cartridge 24000 of Xerox Sindoh TN612 and Sharp 561AT for use in Budget Section and FM Wing * Expenditure incurred for purchase of LG professional large format 43299 display* Expenditure incurred for purchase of LG professional large format 192500 display* TOTAL 3471733 * All the above-mentioned expenditure incurred by the Department for the creation of assets and their day-to-day expenses. Moreover, the requisitions/consent of the concerned officer of the project office were not found on record in this regard. Deputy Director (AMG-II) (Statement - C) Details of Reconciliation of claims of total application of funds for "National Ground Water Management Improvement Project (Atal Bhujal Yojna)" Loan No. 8874-IN for the year 2020-21 (Central Share Only) (Rs. in lakh) Schedules Current Year A 12303.44 B 34.72 C 12268.72 D 6134.36 (Rs. in lakh) Total expenditure made during the year = Rs. 12303.44 Total central share in expenditure (A) = Rs. 12303.44 Less: ineligible expenditure (B) = Rs. 34.72 Total eligible expenditure (C) = (A - B) = Rs 12268.72 Amount reimbursable (50% by bank (D) = Rs. 6134.36 Depu y1irector (AMG-II)