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                   fasqq :     as? d# 3rf+?s          Maharashtra Agricultural Competitiveness Project
                               #fee #. 4809         as 2018-19 # fu 3fee @ff0dse                   st&    a+as± a viaiv ±#]
                   H&3% :-      i.ctter No. No.MACPPC/Accounts/PFS.18-19/ 1256/2019 Date= 07-01-



                   Sir.
                            with reference to your letter cited above, an amount of Rs. 17,13,67,306/- is
                   certified, under the said World Bank Assisted Maharashtra Agricultural Competitiveness
                   Project credit No. 4809 IN. for the year 2018-19, pertaining to 28 BDS units under O/o
                   The Accountant General (Audit-ll.Maharashtra. Nagpur jurisdiction and 24 BDS units
                   under Pr. Accountant General (Audit)-I Mumbai Office jurisdiction. as per detailed
                   below:-
                                                                                                            (All figures in Rupees)
                                                                                                                          -··-1

                             Audit Jurisdiction                  SOE Figure             Amount              Amount kept
                                                                                        Certified                under
                                                                                                              objection
                 Office of the Pr. Accountant General,            145544018             1455440 18
                                                                                                                 49823
                 (Audit)-l. Maharashtra.Mumbai.

                 Office.of the Accountant General.                258235 70             25823288
                                                                                                                    0
                 (Audit)-II,Maharashtra. Nagpur
                  Total                                          171367588             171367306                 49823

                          Necessary Audit Opinion for the said project along with Worksheet' and other
                   Annexure A. B and C in support of the certified amount of Audit Certificate are
                   enclosed.,




                                                                                        (3res & vHuy3mg)




'etarr(lent rara',sis tefl sr. 220, ffager en&M, a1TH- 44000 1        'Audit Bhavan', Post Bag No. 220, Civil Lines, Nagpur-440001
                    zonTR/Telephone - 0712-2564506 To 2564510         Website :http://agmaha.cag.gov.in
                                       #rt /Fax : 0712-2524130        e mail : agaumaharashtra2@cag.gov.in
                       Report on the Project financial Statements
       We have audited the accompanying financial statements of the Maharashtra
Agriculture Competitiveness Project, (financed under World Bank Credit No. 4809-IN),
which comprise the Statement of Source and Applications of Funds and the Reconciliation of
Claims to Total Applications of Funds for the period from 01-04-2018 to 30-11-2018. 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 exa mines, on a 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 fairly, in all material respects, the Sources
and Applications of Funds of Maharashtra Agriculture Competitiveness Project. Credit No.
4809 -IN for the period from 01-04-2018 to 30-11-2018, 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 expenditures incurred; and (b) except for ineligible expenditures as
detailed in the audit observations, if any, appended to this audit report, expenditures are
eligible for financing under the Loan / Credit Agreement (Credit No. 4809-[N). During the
course of the audit, SOEs/PFS for 2.171367588- and the connected documents were
examined and these can be relied upon to support reimbursement under the Loan / Credit
Agreement subject to actual amount is certified for Rs 17.13,67,306/- (Annexure A).
amount objected ?. 49,823/- as shown in Annexure-B.
        This report is issued without prejudice to Comptroller and Auditor General's right to
incorporate the audit observations in the Report of Comptroller and Auditor General of India
for being laid before Parliament /State or UT Legislature.




Date:    /03/2019                                                  (.


                                               Sr. Deputy Accourftant General (RS&SFR)
                                                                   r="
ent showing amount as per SOE/PFS and as certified by LAP for the year 2018-19 in respect of World Bank Assisted Maharashtra
                             Agriculture Competitiveness Programme-Loan No. 4809 IN
                                                                                                                                                           Jal]


0.       'Name of office             Amount as per                 Amount             Amount as        Amount held        Nature of   Amount passed for
                                    SOE/PFS (in Rs. )          verified by LAP       booked in AG     under objection     objection   certification      (in
                                                                   (in Rs. )        (A&E) (in Rs. )       (in Rs.)
                                                                                                                                               Rs.)
                ··1
                a-
                                            9
                                            3
                                                .                     4                    s                 (O              ;
                                                                                                                             I                  8
     Nagpur jurisdiction
                                                                                                                                                              3 3] 3j»3]]]j3jg3jjj




     Jt. Director of                                                                                                                                       0
     Agriculture, Aurangabad
     DDRCS. Akola                                         0                    0                                     0                                     0
     DDRCS. Amravati                                1215302           1215302                                        0                              1215302
     DDRCS.Aurangabad                                     0                    O                                     0                                     (»
     DDRCS.Beed                                           0                    O                                     0                                     0
     DDRCS .Bhandara                            1489390              1489390                                         0                              1489390
     DDRCS, Buldhana                            2224000              2224356                                         ()                             2224000
     DDRCS.Chandrapur                                     0                0                                         0                                    0
     DDRCS.Gadchiroli                           1494967              1494967                                         ()                             1494967
     DDRCS.,Gondia                              5233911              523391 1                                        0                              5233911
     DDRCS,Hingoli                                    0                        0                                     0                                     0
     DDRCS, Jalna                                         0                    0                                     0                                     0
     DDRCS, Latur                                         0                    0                                     0                                     0
     DDRCS, Nagpur         \ af                           0                    0                                     0                                     0
     DDRCS, Nanded         V ~,\                      0                        ()                                    0                                    0
     DDRCS, Osmanabad          (                1500000              1 500000                                        0                              1500000
     DDRCS,Parbhani
     DDRCS, Wardha
                               '\ '                   0
                                                         O                     0
                                                                               0
                                                                                                                     0
                                                                                                                     0
                                                                                                                                                          0
                                                                                                                                                          0
     DDRCS,Washim               \               3104000              3103723                                         0                              3103723
     DD RCS, Yavatmal             \             1833000              1833009                                         0                              1833000
     DDC AHD, Amravati              \            620000               620000                                         0                               620000
     DDC A.HD, Beed                  \          4584000              4584000                                         0                              4584000
     DDC AHD, Bhandara                \              155000               154995                                     0                                154995
     DDC AHD. Buldhana                                    0                    0                                     0                                     0
     DDC AHD, Gondia                                      ()                   0                                     0                                     0
     DDC AHD, Nagpur                                975000                975000                                     0                                975000
                                                                                           ewe
                                                                                  SY
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                                          as        \.'
                                                 s as
                      s   gt
                           81.bs&   ii'



  Mumbai jurisdiction
  DDRCS, Ahnednagar                             14685987        1 4685987                                                               1 4685987
  DDRCS, Solapur                                28018000        2801 8000                                                               2801 8000    l
  DDRC'S, Sindhudurg                                      ()           ()                                                                       ()
  DDRCS, Satara                                  -702903         -702903                                                                 702903
  DDRCS, Kolhapur                                9745920         9745920                                                                 9745920
  DDRCS. Pune Gramin                            23602981        2360298 1                                                               2360298 1
  DDRCS, Dhule                                   2961103         2961103                                                                 2961103
  DDRCS, Raigad                                  1 500000        1 500000                                                                1500000
  DDRC'S. Nasik                                 20197731        20197731                                                                20197731
  DDRCS. Thane                                            0             0                                                                       0
  DDRCS. Jalgaon                                 8886000         8886000                                                                 8886000
  DDRCS. Nandurbar                                 93365           93365                                                                   93365
  DDRCS, Sangli                                 11270710        11270710                                                                11270710
  DDRCS, Ratnagiri                                        0            0                                                                        0
  PIU-Agriculture                                4301124         4301124                                                                 4301124
  PIU-HPTLAHD, Pune                              3136000         3136000                                                                 3136000
                                                                                                           Non Levy of Penalty
  DDC AHD                                        1550000         1550000                         19823
                                                                                                           resulted in avoidable
                                                                                                                                        1550000
  KHADKL,Pune 3                                                                                                 expenditure

  DDC AHD Satara                                1 1028000       11028000                                                                11028000
  DDC AHD Kolhapur                               1860000         1860000                                                                 1 860000        }
                                                                                                         Medical Camps not held bu
  DDC AHO Solapur                                 620000          620000                         30000      expenditure mcurred
                                                                                                                                          620000         I
                                                                                                                                                         {
                                                                                                                                                         3


  DDC AHD Ahmednagar                             1395000         1395000                                                                 1395000         ~
                                                                                                                                                         3
  DDC AHD Nasik                                  1395000         1395000                                                                 1395000         l
  DOC AHD Dhule
  DDC AHD Jalgaon
                                                          (O
                                                          ()
                                                                       0
                                                                       0
                                                                                                                                               0
                                                                                                                                                0
                                                                                                                                                         ,,
  Total (B)                                    145544018       145544018               0         49823                             0   145544018         ~
                                                                                                                                                         $


  Grant total (A+B)                            171367588       171367671               0         49823                             0   1 71367306        {
                                                                                                                                                         i
'ategory-wise objection is as under.
     Non Levy of Penalty                                                                                                                                 A
                                                                                                                                                         '
                                                                                                                                                         3

     resulted in avoidable      19823
                                                                                                                                                         t
          expenditure                                                                                                                                    ~
   Medical Camps not held
   rt /x·+s  ..4%-%% Co. -
           -sax
                                30000
                                                       Annexure 'A'

 Audit jurisdiction-yise _Expenditure incurred during the year 2018-19 in respect
   of World Bank Assisted Maharashtra Agricultural Competitiveness Project
                 (Financed under World Bank Loan No. 4809-IN)

                            #   a,                       lllIlNW®NJ%Neu0le]JAJllA]All%J~
                                                                                  lee®Wel
                                                                                        les         I
                                                                                          0llllg0wllQ- lg!Wlwe
                                                                                                             llee



Sr.                 Name of the Office                 Amount of expenditure incurred on the
 No.                                                   Project as per SOE/PFS (Certifierd
                    -·-··•--··•·-··--····- ·--··-------+-
                                                                     Fi: ure
 ()1   Office of the Pr. Accountant General,                            ]Rs.14,55,44,018/-(
                                                                           Rupees   Fourteen
       ( Audit)-I. Maharashtra.Mumbai.                                  'Crore                    Fifty             Five   Lakh   Forty   four
                                                                       Thousand and Eighteen Only.)
gg#



 02    Office   o{a~·e   ·A• cc.ountan·t   ·G·~·ne-~~L---·-·-··---·•·ri _ Rs- 2,58.23.288-        .                       ----
           %                                                               /- (Rupees Two Crore Fifty Eight Lakh
       (Audit)-II,Maharashtra, Nagpur                                      T: wen it y Th ree The ousan d T wo Ht un died
                                                                                                                      re
                                                                                        _
                _ ·-·. _ .... -·····----·-·-·----·--··---·--· --····--•-·········--__.:_a n_
                                                                                           d_E
                                                                                             _i--=--
                                                                                                g-     y_
                                                                                                     ht~ E_i-=--
                                                                                                             gh  _t_O _l-=-
                                                                                                                     _n  y_ . _
                                              Total                                   Rs. 17,13,67,306/- (Rupees Seventeen
                                                                          Crore Thirteen Lakh Sixty Seven
                                                                          Thousand Three Hundred and Six
                                                                          Only.)




                                                                                                ~~\~\

                                                                     Sr. Audit Officer / FAW-I (SFR)
                                                                         Annexure 'B'

                   Details of amount held under objection on account of money yalue paras as a
                   result of local audit_in respect_of World Bank_Assisted _Maharashtra Agricultural
                   Competitiveness Project (Financed under World Bank Loan No. 4809-[N) _for the
                   year 2018-19


                                           p
                                          Al



     Sr.                  Name of the                               Name of          Para No.     Nature of objection         Amount

     No.                       Office                   District/Implementing                                                 objected

     ,,




     01
          .. ,_,            _
                      \Office of the 'DDC, Pune
                                                                    Agency
                                                                                                 Non Levy of Penalty
                                                                                                                               (in ?.)
                                                                                                                             19823
                      Pr                                                                         resulted in avoidable
                       Accountant                                                                expenditure
                        ieneral,
                        (Audit)-I    DDC. Solapur                                               Medical Camps not        I   30000
                        Maharashtra.                                                            held but expenditure
                      Mumbai.                                                                    incurred
                      ; Economic
                          Sector'
                      A      Jle
                       ge a#Nl  N®All3e



                          Office of the            Nil
                          Accountant
                     General
                     '(Audit)-II
                     Maharashtra.
                     ' Nagpur
                     Economic
                          Sector




;
i-·- ----                                      ----- ·- --·-. -- . _ .          _
'
l,
                     Total ,,...
                     !_
                             (l+2)
                                 --·· . ...
                                            [  i   - ·--·-   ----
                                                                                                                         49823

                                                                                                     ~
                                                                                                -in
                                                                                    Sr. Audit Officer /FAW-I (SFR)
                        (PARA Dropped during the year 2018-19)

                                      Annexure 'C'

          Details of inadmissible amounts of earlier years Certification held admissible on
compliance     during   current   audit   in   respect   of W orld   Bank     ass isted   Maharashtra
Agriculture Com petitiveness Project, Credit No. 4809-IN period 2018-19

M um bai Jurisdiction

Sr. No.        Name of the Implementing                  Year        Para           Amount
                        Agency                                       No.            (in Rs.)

            DDRC'S. Raigd                              017-18         2                   46183

                                          Total                                           46183
                                                 l

Nagpur jurisdiction
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Sr. No.     .                          .             Para
  _________ I ~-a~~-'~-f _t_he_l
                               _  n_
                                 J_ it --~
                                         i_
                                            1
                                           ,_  a_
                                              e_ r / No.                       Amount

                                                     -NIL-



                                                                     3g                                 ,
                                                         Sr. Audit Officer / FAW-I (SFR)
                                                                                                        '
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