Indian   udit And Accounts Department                    Office of the Principal Director of Audit (Central)
Bengaluru
NO. PDA (CENTRAL)/CAB/2017-18/B-t                     Dated:I 19/2017
To.
Director,
Foreman Training Institute,
[)irectorate General of Emplovment & Training.
Government of India, Ministry of Labour & Employnent,
Outer Ring Road off Tumkur Road, Yeshwanthpur,
BANGALORE - 560 022.
Sir,
Sub: IssuC of Audit Certificate for the year 2016-17 in respect of
World Bank Assisted Vocational Training Improvement Project
(VTIP) implernented by Foremen Training Institute, Bangalore.
I am to enelose the Audit Certificate together with Statenent of
Expenditure/Financial Statement for the year 2016-17 in respect of World Bank
Assistec Vocational Training  Improvement Project (VTIP) implemented    by
FOREMEN TRAINING INSTITUTE, Bangalore.
Yours faithfully,
Dy.Director/CAB
14 2E F217
~enl 0.     ft       rå
Addess: O/o PDA (Central), Auit   ha van, B Block, I Floor, Post Box No.5398, Bangalore - 01.
Ph: 080 22640379 Fax No. 080 22380014122353737 cmail: aaocab@gmaitcom
ff- '-ftw: -ITM, WTri 44,# 5398, *g- 560 001/ Audit Bhavan, 'B' Block, P.B. No. 5398, Bengaluru - 560 001
Ph 080 22379å35/36 Fax ; 080 2228150 22201427 E-mail : på-åbengaluru@cag.gov.Iv website : http://www agar.cag.gov.in


Y.
AUDIT CERTIFICATE
We have audited the accompanying Financial Statements relating to the
World Bank Assisted Vocational Training Improvement Project implemented by the
FOREMEN TRAINING INSTITUTE, BENGALURU for the year 2016-17.
We conducted the audit in accordance with regulations & standards of
audit of the Comptroller & Auditor General of India & these standards require
that we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of materials misstatements. An audit
includes examining, on a test basis, evidence supporting the amount, internal
checks and controls & disclosures in the financial statement. An audit also
includes assessing the accounting principles used and significant estimates
made by the management, as well as evaluating the overall financial statement
presentation. We believe that our audit provides a reasonable basis for our
opinion.
In our opinion, the Financial Statements give a true and fair view of
the Source & Application of funds and the financial position of Vocational
Training Improvement Project for the year 2016-17 in accordance with
consistently applied Government Accounting Standards.
In addition with respect to FMRs, adequate supporting documentation
has been maintained to support claims to the World Bank for reimbursement
of expenditure incurred. During the course of the audit referred to above,
Statement of Expenditure and the connected documents were examined and
these can be relied upon for reimbursement under the credit agreements.


A. Release of funds from the Funding Agency(World Bank):
No funds were released from the World Bank (Funding Agency) during 2016-17
B. Statement of Expenditure:
STATEMENT OF EXPENDITURE
Expenditure as per Expenditure             Expenditure
SOE                   admisssible          Inadmissible
Sl.No. Name     of General SC      ST    General SC      ST    General
the
Component
1.     Minor        932772/- ---   ---   759000/-              173772/-*
Works
*The expenditure of Rs.173772/- incurred in excess of the amount of Rs.759000/-
administratively approved has been disallowed.
C. Abstract.
Expenditure as per SOE    Amount disallowed         Amount Allowed
(upto 31-3-2017)
932772/-                  173772/-                  759000
1. Details of Amount Disallowed-Component Minor Works
The release  and allocation of funds has been made under the Head 2230-EAP-
VTIP-Minor Works-General. An amount of Rs.760000/- has been allocated towards
Minor Works-General during 2016-17. Scrutiny of the vouchers of the expenditure
revealed that an amount of Rs. 932772/- was incurred on two works for which
Administrative Approval and Expenditure Sanction was accorded for Rs.759000/-. Hence
an amount of Rs. 173772/- was incurred in excess of the expenditure sanctioned which is
inadmissible and disallowed.
This certificate is issued without prejudice to CAG's right to incorporate any further
detailed observations if and when, including comments in the report of the CAG of India
for being laid before Parliament/State Legislature.
Dy.Director/CAB