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INDIAN AUDIT & ACCOUNTS DEPARTMENT
Office of Accountant General (Audit), Chbattisgarh, Raipur
Date:
Report of the Comptroller and Auditor General of india
To,
The Director,
Employment and Training,
Indrawati Bhawan, Block 4,
Atal Nagar, Raipur (Chhattisgarh)
Sub :-    Report on the project Financial Statements.
We have audited the accompanying financial statement of the Vocational Training
Improvement Project financed under World Bank Loan No.-4319 IN, which comprise the statement
of Sources and Application of funds and the Reconciliation of Claims to Total Applications of Funds
for the year ended 31 March 2019. These statements are the responsibility 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. Those Standards require that we plan and perform the
audit to obtain reasonab e assurance about whether the financial statements are free of material
misstatement. Our audit examines, on the test basis, evidence supporting the amounts and
disclosures in the financial statements. It also inc uded 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 Vocational Training Improvement Project Loan No.-4319 IN for the year
ended 31 March 2019 in accordance with Government of India accounting standards.
In addition, in our opinion, (a) with respect to SOEs, adequate supporting documentation has
been maintained to support claims to the World Bank for reimbursements of expenditure incurred;
and (b) except for ineligible expenditures as detailed in audit observations, if any, appended to this
audit report, expenditure are eligible for the financing under the Loan/Credit Agreement, During the
course of the audit, SOE and connected documents were examined and these can be relied upon to
support reimbursement (Annexure-I) under the Loan/Credit Agreement.
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/State or UT Legislature.
End      Annexure-I
Date:
Sr.Dy. Accountant General
Post - Mandhar, Zero Point, Raipur - 493 111 (Chhattisgarh)
#   / Phone: 2582082 * 5R/ Fax: 2582505  -  / rEmail : agauchhattisgarhcag.gov.in


Annexure-I
Statement showing the expenditure certificate for World Bank reimbursement of expenditure incurred
under Vocational Training Improvement Project (VTIP) Loan No.-4319 IN for the year 2018-19.
(Amount in Z)
SI.     Head of Accounts      Expenditure as per  Expenditure booked  Amounts certified
No.                           SOE (Department)"   as per VLC (A&E)  for reimbursement
1.   47-2230-03-003-0701-0717        3,98,50,000         5,34,81,192       3,98,50,000
2    41-2230-03-003-0702-0717          70,93',000         70,85,644         70,85,644
*     Expenditure pertains to 18 upgraded ITI's.
Assistant Audi fficer
Certification Audit