Audit Certificate We have audited the accompanying financial statement of the National Ganga River Basin Project financed under World Bank Cr. No.4955 IN and Ln. No. 8065, which comprise the Statement of Sources and Applications of Funds and the Reconciliation of Claims to Total Applications of Funds for the year ended 2014-15. Preparation of these statements is the responsibility of the Project's management. Our responsibility is to express on 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 use and signficaot estimates made by management, as well as evaluating the overall financiol staternent 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 Ganga River Basin Project for the year ended March, 31, 2015 in accordance with Government of Indio di ,6n- POLropinion(U) with respectt SOEs, ade t e iwjdt 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 financing under the loan/credit agreement. During the course of Audit, SQEs/FMRs detailed in Annexure 'A' and the connected documents were examined and these can be relied upon to support reimbursement under the Loan Agreement/credit Agreement. This certificate is issued without prejudice to CAGs right to incorporate any audit observation in the Report of CAG of India for being laid before Parliament/State legislature/UT Legislature. %(AZHAR JAMAL) Dy. Accountant General (CA) net slowing the expenditure qualifying tbr reiibtrseieint under assisted project -Worlld alnk d- National Ganua River Basin Project Cr. No4955 IN and -ln. No. 8065" for the year 2014-1. Share's of Celltral Amount Ciaimed as Amount admissible for Balance RIeason f or and State per SOE reimbursements Aimount Disallowainces - 20,70,39,000 16,37-21.727 4331 7,27 3 1 hre ar pa "nc - -Sta c 8.87,31,000 ¯¯ ¯ ,0 1.66.454 1 85,64,546 Total 9,57 000 23,38,88,181 6,18,81,819 Di ex pCflkl inr1e as Peri 50F and as per MPR, 3 .rregulalrit\ in the paymnent of consultaley ée (Rs. Six Crore Lighteen Lakh Eighty One Th1ousand and Eight hundred and Nineteen.) Adjustments in respect of previous years; FY. 2013-14 Share's of Central Amount Claimed as Arnount admissible for Balance Reason for and State per SOE reimbursenents Amount Disallowances Centra 7,73.65,400 7,56.50,400 Irregunlm payment in 17,15,000 the form of _____ State ____ 3,31,56,600 32 4 21600 7,35,000 Coitingency elarge. -Total 11,05,22,000 10,80,72,00 24,50,000 (Rs.Twenty Four Lakh Fifty Thousand.) F.Y. 2012-13 Share's)tCentral Amount Claimed as Amount admissible for Balance Reason for and State per SOE reimbursements Amount Disallow ances ---'03,9.0, nea1 a mnic0t in 7 Total 24,46.57,000 24,34,17,000 12,40,00tl On nnc ar e (Rs. Twelve Lakh Forty Thousand) F.Y. 2011-12 Share's of Central Amount Claimed as Anount admissible for Balance Reason for and State per SOE reimbursements Amount _ DisaIlowances __ _ entral 2,43,70,500 2,16,91,600 26,78,900 Irregular payment i ¯_ a State 1,04,44,500 92,96,400 1 1,48,100 Ilie forinm --otal 3,48,15,000 3,09,88,000 38,27,000 Ctontngetcy 3,48,15,000_ l__ charge. "