T11W / Phone : 91-11-250741002507420c
(Tr,T) xW / Fax: 91-11-25093507 / 25093514
National Highways Authority of India
(Ministry of Road Transport and Highways)
t-5 06, 44--10, Uflft, ;N' RR-110075
G-5 & 6, Sector-10, Dwarka, New Delhi-110075
NHAI/WBTA-7980/SOE Certification DateD 1.10.2015
To,
Sh. Rajesh Rohatgi,
Senior Transport Specialist,
The World Bank,
South Asia Sustainable Development Unit (Transport),
18-20, Kasturba Gandhi Marg,
New Delhi-110 001
Subject: SOE Certification of Project Expenditure of WBTA-7980 Project for the period
2014-15.
Sir,
Please find enclosed an Audit Report along-with statements issued
by the Office of the
Principal Director of Commercial Audit & Ex-Officio Member, Audit Board-1,
Indian Audit &
Accounts Department on Certification of Project Expenditure of WBTA-7980
Project for the
period 2014-15.
Thanking You
Yours Faithfully
Rajesh Gupta
GM (F&A)
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REPORT OF TiE COMPTROLLER AND AUDITOR GENERAL OF INDIA
National Highways Authority of India (NIIAI)
Report of the Project financial Statements
We have audited the accompanying financial statements of the World Bank Technical
Assistance Project (WBTA) financed under World Bank loan No.7980-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, 2015. 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 reasonable assurance about whether the financial statements
are free of material misstatement. Our audit examines on test basis evidence supporting
the amounts and disclosures in the financial statements. 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 fa!v :i all material respec t s. the sources
and applications of funds of Z 3.91.72.140 for WBTA project for the year ended 31
March 2015 in accordance with Government of India accounting standards.
In addition, in our opinion. (a) with respect to Statement of Expenditures (SOEs),
submitted by Project Implementation Authority, adequate supporting documentation has
been maintained to support claims to the World Bank for reimbursement of expenditures
incurred, and (b) expenditures are eligible for financing under the Loan Agreement.
During the course of audit. SOEs of World Bank Loan No 7980-IN for Z 3.91,72.140 and
the connected documents were examined and these can be relied upon to support
reimbursement under the Loan Agreement.
This report is issued \wvithout prejudice to CAG's right to incorporate the audit
observations in the Report of CAG of India for being laid before Parliament.
(Vimalendra Patwardhan)
Place: New Delhi Principal Director of Commercial Audit
Dated: 28 September 2015 & ex-officio Member, Audit Board-1,
New Delhi.
Statement of Expenditure for the Financial year 2014-15 of WBTA Loan No:7980-IN (IUFR Wise)
Borrower IUFR Claim Ref. RF/WA
ConsultaWame Expenditure Amount Claimed Amount Claimed Rounde
WBTA No. Control NoIPeriod Date. Claim no Incurred (80%) Rounded off
(NBR) No. Differe
2 3 4 5 6 7 8 9 10
M/s Consulting
Engineers Group Ltd. 02&03 2 4187103 3349682 3349600
Jainpur in association 4/01.042014 1308.2014 54
with TRL Ltd. U.K. to 30.06.2014
M/s Deloitte Touche 8 8 415,544 332,435 332,400
Tohmatsu India (P) Ltd.
TOTAL of IUFR Claim No. -4 4,602,647 3,682,118 3,682,000
1 1 431,298 345,038 345,100
M/s Consulting
Engineers Group Ltd. 02&03 2 546,164 436,931 437,000
Jainpur in association
with TRL Ltd. U.K.
S.D. Baveja 4 4 368,525 294,820 294.800
5 184,262 147,410 147,400
6 392,425 313,940 314,000
M/s Deloitte Touche 7 7 5/ 01.07,2014 29.10.2014 6/5 2,309,323 1,847,458 1,847,500
Tohmatsu India (P) Ltd. to 30.09.2014
M/s Deloitte Touche 8 8 100,440 80,352 80,400
Tohmatsu India (P) Ltd.
MIs Consulting 9 9 4,591,603 3,673,282 3,673,300 (
Engineers Group Ltd.
10 368,525 294,820 294,900
11 313,940 251,152 251,200
12 548,680 438,944 439,000
M/s Ernst & Young LLP 13 13 100,440 80,352 80,400
TOTAL of IUFR Claim No. - 5 10,255,625 8,204,500 8,205,000 (5
M/s Consulting
Engineers Group Ltd. 02&03 2 5,222,155 4,177,724 4,177,700
Jainpur in association
with TRL Ltd. U.K.
to 01.10.2014 30.01.2015
7/6
M/s Deloitte Touche 8 8 7,555,113 6,044,090 6,044,100
Tohmatsu India (P) Ltd. I_I _ I
M/s Consulting 9 9 5,438,898 4,351,118 4,351,200
Engineers Group Ltd. J54,,11,12
TOTAL of IUFR Claim No. - 6 18,216,166 14,572,933 14,573,000 (_
S.D. Baveja I
Registrar IIT Delhi 4 4 390,000 312,000 312,000
M/s Consulting 9 9 7 / 01.01.2015 3,630,450 2,904,360 2,904,300
Engineers Group Ltd. to 31.03.2015 30.04.2015 8/7
11 63,988 51,190 51,100
.11/s Ernst & Young LLP 13 13 2,013,264 1,610,611 1,610,600
TOTAL of IUFR Claim No. - 7 6,097,702 4,878,162 4,878,000 1
GRAND TOTAL 39,172,140 31,337,712 31,338,000 (21
GM (F&A) GM (F&A) (Audit Officer/Government Audit)
Statement of Expenditure for the Financial year 2014-15 of WBTA Loan No:7980-IN (Consultant wise)
Borrower IRounded Expenditure Amount Claimed Amount Claimed
C Itant Name WBTA No. control IUFR Claim Ref. RFlWA
(WBR) No. NoJPerIod Date. Claim no Incurred (80%) Rounded off Dffne
.( 3 4
:2 5 8 7 8 9 10
MIs JPS Assoclates (P) 5 0107 2910 2014 6/5 431,298 345,038 345,000 38
Total Payment of WBTA 01 758,25 608 6000 20
4 1/01042014
to 30-06 2014 2308.2014 514 4,187,103 3349,682 3,349J700 18)
Mis Consufting
Engineers Group Ltd.
JaInpur In association 5101.072014
to 30.09.2014 29.10.2014 6/5 392425 313,931 36.900 40
with TRIL Ltd. UXK.
1t.t 61
0.03.2015 .4.21
01.102014 to 30,01,20154 6
/ 900
.,222155
320
4 177,724
1,0
4.17,700 24
Total Payment of WBTA 02 &03 9,955,422 7 ,964,300 37
4/01 042014
S.D. Bavtelae 4 4 I
7/00.012014 130042015 8/7 390,000 312,000 312,000 -
Ltd. [3.22014
Total Pament of WBTA 05
29o101201401/
5,2 0,80 6680 2
6 291107201406/
01.07 7 5 6 313,900
50
T 30 09L20 4 29.10 4 8392, 425 313,940 40
202014
ofWBT
Totl amen 06392,425 313,940 3 ,90 40
Tngier G pd.. 01.1to30.20141 30.012015 76 2.309,323 1,847,458
Ltd. 30.092014 2910.2014 1,847,500 (42)
6/5 100,440 80 80,400 (8
~ T ~
Total~~ meto
72309,323 1,847,458 1,847,500 (42)
to 31.032015 13.08.2014 5/4 415,544 332,435 332,400 35
Mis Deloitte Touche
TohmatsudIndia (P) - Total
8 PPayment of WBTA
e 8 of WBTA 087 29___
10,2014 ___
6 5 ,7,9 ,5,780,352 9 80400
0 (3
100,440 (48)
61
01.10.2014 to 30.01 2015 7/6 7555,113 6,044,090 6094,100 (10)
31,12.2014
4/ 01.01 2015
Total Payment of WBTA 08 8,525 296,456,878
6,456,900 (23)
T5/
1o30.092014 2910.2014 615 4,591,603 3,673,282 (18)
LtdT t/ 0.07 2014 3673,300
MWs Consulting 6/
Engineers Group Ltd. 9 9 01.10.2014 to 30,01.2015 7r6 5,438,898 4,351,118 4,351,100 18
31.12.2014
7/ 01.01.2015
o31 03.2015
01.072014 30.04.2015 8/7 3.630,450 2,904,360 2,904400 (40)
Total Payment of WBTA 09 1 3e6,
3 951 10.928,761 10,928,800 (40)
5/01 072014
10 to 30.09 2014 29 10,2014 6/5 368,525 294,820 294,800 20
Total Payment of WBTA 12 368525 294,820 294,800 20
to 300912014 2910 2014 6/5 313,940 251,152 251,200 (48)
11
7/01.01.2015
to 31 03.2015 30.042015 8/7 632988 51,190 51,.200 (10)
Total Payment of WBTA 11 377,928
5/ 01.07 2014 302s342 302,400 (58)
MWsHIMS Ltd. In JV
with SATRA
5/01 07 2014
Infrastructure 012 to 30 09 2014 29 102014 6/5 548,680 438,944 438,900 44
Management Services
Pvt. Ltd.
Total PyetoWBTA 12_______I
___ _____
548,680 438,944
______
438,900 44
1 -- to 30 09 201429.10 2014 6/5 100,440 80,352 80,400 (48)
M s Ernst & Youn g LLP J 5/01 01,2014
13 13 _- - - .
7/031012015
t31020530.04 2015 8/7 2,013 264 1 610,611 1,610,600 11
AtGM (F&A) (Audit OfficerlGovemment Audit)
Name of the Project:WBTA
Loan No: 7980-IN
Statement of Sources and Application of Funds
Report for the year ended 31st March, 2015
.__ ._......Annexure-1
Particulars Current Year Previous Years Project to Yea
2014-15 To 2013-14 (upto 2014-15
Opening Balance,(if Cash balances are controlled
by the entity) (A) NA N.A NA
Receipts
Funds from Government Of India. 0 0 0
Funds from World Bank 0 0 0
Others (NHAI Funds) 39172140 13496332 52668472
Total Receipts (B) 39172140 13496332 52668472
Total Sources (C=A+B) 39172140 13496332 52668472
Expenditures on projects (D) 39172140 13496332 52668472
Total Expenditures 39172140 13496332 52668472
Closing Balance, (if cash balance are controlled by 0 0 0
DG M (F&A) GM (F&A) (Audit Officer/Government Audit)
Name of the Project: WBTA
LoanNo:7980-IN
Reconciliation of Claims to Total Application Funds
Report for the year ended 31 March, 2015
____ ____ ___
____ _______ ____
___Annexure ___
Amount in INR
Particulars Schedules Current Year Previous Years Project to Yea
2014-15 TO 2013-14 (upto 2014-1i
Bank Funds claimed during the year (A) 31,338,000 10,796,900 42,134,9C
Total Expenditure made during the year (B) 39,172,140 13,496,332 52,668,47
Less: Outstanding AC Bills (C) 0 0 0
Ineligible expenditures (D) 0 0 0
Expenditures not Claimed (E) 0 0 0
Total Eligible Expenditures Claimed (F=B-C-D-E) 39,172,140 13,496,332 52,668,47
World Bank Share @ 80 % of (F) above (G) 31,337,712 10,797,066 42,134,77
Add: Rounding off difference (288) 166 12
Total of World Bank Share 31,338,000 10,796,900 42,134,90
-) GM (F&A) (Audit OfficerlGovernment Audit)