MWU Fl nm- MA ci Qm1ty"c (CThIM&tII) OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (AUDIT) Telangana, Hyderabad PA((AUD1T)/TS/GSS/EAP&SAR/IU.1/2018-19/ %- Dt.1f .02.2019 To The Project Director, Telangana Municipal Development Project (Municipal Strengthening Unit), 5E Floor, O/o The Comrnissioner- & Director of Municipal Administration, Khasana, 640, AC Guards, ]Hyderabad.$Oo o0 4-. Sir, Sub: Issue of Audit Certificate for the year 2017-18 in respect of Telangana Municipal Development Project tinder World Bank IBRD Loan No7816-IN -Reg. I am to forward the Report of Comptroller and Auditor General of India and Audit Certificate for the year 2017-18 in respect of World Bank Assisted "Telangana Municipal Development Project" under World Bank IBRD Loan No7816-IN along with the following enclosures. 1. Project Financial Statement for the year 2017-1.8 furnished by the Project Director, TMDP duly certified by Audit. 2. Annexure-A - TMDP Main Disallowances Statement 3. Annexure-B - MSU & TUFIDC Disallowance Statement 4. Annexure-C Comp-"C" ULB-wise Disallowance Statement 5, Annexure-D Workings for Limiting F.xpenditure to 70% Grant of ULBs 6. Annexure-E -.Abstract of Disallowances 7. Annexure-F - Detailed Statement of Disallowances S. Annexurc-G - Adjustment of Items Disallowed in 2016-17 9. Variation of Expenditure igures -NIL Receipt of the above mentioned documents may please be acknowledged. Encl: As above Yours faithfully, Deputy Accout C eral Sector Saifabad, Hyderabad - 500 004. www.agap.cag.gov.1n Fax No : 040-23234157 Phone No. :23236811 to 23236819 E-mail: agauandhrapradeshi@cag.gov.in 040-23215185 INDIAN AUDIT AND ACCOUNTS DEPARTMENT O/o THE PRINCIPAL ACCOUNTANT GENERAL (AUDIT) TELANG ANA HYDERABAD500 004 AUDIT CERTIFICATE The Expenditure Statement/Financial Statement relating to Telatigana Municipal Development Project (TMDP) financed under World Bank IBRD Loan No. 7816-IN for the year ended 31 March 2018 attached hereto have been audited in accordance with the regulations and standards of audit of the Comptroller and Auditor General of India and accordingly included such tests of accounting records, internal checks and controls and other auditing procedures necessary to confirm. a) that the resources were used for the purpose of the project and b) that the expenditure statements/financial statements are correct During the course of the audit referred to above, Statement of Expenditure (IBRD Loan No. 7816-IN for an amount of Rs.111560356/-) and the connected documents were examined and these can be relied upon to support reimbursement under the aforesaid loan/credit agreement. On the basis of the information and explanations that have been obtained as required and according to the best of our information as a result of the test audit, it is certified that the expenditure statement/financial statements read with the pobservations set out below represent a true and fair view of the implementation (and operations) of the project for the year 2017-18. This certificate is issued without prejudice to CAG's right to incorporate any further/detailed audit observations if and when made in the Report of CAG of India for being laid before Parliament /State Legislature. DEPUTY ACCOUNTANT GNE T RAL SECTOR TNDIAN AUD)IT AND ACCO TS DEPARTMEN 0/o THE PRINCIPAL ACCOUNTANT GENERAL (AUDIT) TELANGANA HYDERABAD 500 004 Report of the Comptroller and Auditor General of India To The Project Director, Telangana Municipal Development Project (Municipal Strengthening Unit), 5th Floor, O/o The Commissioner & Director of Municipal Administration, Khasana, 640, AC Guards, Hyderabad. Report on the Project Financial Statements We have audited the accompanying financial statements of the Telangana Municipal Development Project (TMDP) financed under World Bank JBRD Loan No. 7816-IN, which comprise the Statement of Sources and Applications of Funds and the Reconciliation of Claims to Total Applications of Funds for the year ended 31" March 2018. These statements are the responsibility of the Project Management Wing. 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 examined on a test basis, evidence supporting the amounts and.disclosures in the financial statements. It also included 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 statemenfts present fairly, in all material respects, the sources and application of funds of Telangana Municipal Development Project for the year ended 3 1' March 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 reimbursement of expenditure incurred and (b) except for ineligible expenditure of Rs. 327585341/- as detailed in the audit observations, appended to this audit report, expenditures are eligible for financing under the Loan/Credit Agreement. During the course of the audit, SOEs/FMRs and the connected documents were examined and these can be relied upon to support reimbursement 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. DEPUTY ACCOUNTANT GENEtANERAL SECTOR ANNEXURE-"A" TMDP - MAIN DISALLOWANCE STATEMENT in respect of World Bank Aided Telangana Municipal Development Project (IBRD Loan No-7816-IN) for the year 2017-18 Cate- Expenditure Expenditure Expenditure Expenditure Expenditure Percentage Amount gory figures as per as per verified in Disallowed in Admitted in Reimbursable Reimbursable PFS (Rs.) Statement of Audit (Rs.) Audit (Rs.) Audit (Rs,) as per (Rs.) Vouchers agreement State Policy & Institutional Develeopment A Support A4 Urban Training Academy (Studies) 209382 209382 209382 8416408 -8207026 100 -8207026 Component "A" Total 209382 209382 209382 8416408 -8207026 -8207026 B Capacity Euhancement Capacity Building for Professionalisation of rel LrUrban ?Operainclud I& 5418028 5418028 5418028 1000000 4418028 100 4418028 B1 Governance B3 GIS Mappingfor SelectULBs 37764141 37764141 37764141 3509712 34254429 100 34254429 Component "B" Total 43182169 43182169 43182169 4509712 38672457 38672457 C Urban Infrastructure Investment Sub-Loans & Sub-Grants to UL1 for Urban 1031700000 1468888595 1441643268 314649510 717050490 85 609492917 Ci Services Component "C" Total 1031700000 1468888595 1441643268 314649510 717050490 609492917 D Project Management TA Monitoring & Evaluation System 19733916 19723916 19733916 0 19733916 100 19733916 Suppont to CDMA(Rs-1 1854840/-) & 05 D2 TIDCIo2380501-) for management 14235341 14071246 14071246 9711 14061535 100 14061535 Sub-Project Preparation & Implementation support to ULBs (under CDMA) - MSU 2499548 2499548 2499548 0 2490548 100 2499548 D3 (Rs.2477948/-) & TUFIDC(Rs.21600k-) Component"D" Total 36468805 36304710 36304710 9711 36294999 36294999 TOTAL 1111560356 1548584856 1521339529 327585341 783810920, 676253347 Page I of 2 .ANNEXURE-"A" TMDP - MAIN DISALLOWANCE STATEMENT in respect of World Bank Aided Telangana Municipal Development Project (TBRD Loan No.7816-IN) for the year 2017-18 Notel: In Component - A4, an amount ofRs.1,11,89,000/- was advanced to NUM in 2015-16 which wos not adjusted so far Hence, now the balance unodjusted (unspent) amount has been treated as disallowed. Hence, the fina) reimbursible amount resulted into minus amount. Audit ten verified the prv ous yer-s Audit Certifictes whether disallowance of the advance amount given to NIUM. Note2: In Huzurabad ULB, the Gross expenditure is more than the 70% Grants released. Hence, the expenditure was restricted by disallowing extra expenditure of Rs.1,97,20,569/-. Hence, the total disallowonces under Component "C" isAy$'Jr9dq9tr1,97,20,569=3i4C4- /- AUDIT OFFICER 155 Page 2 of 2 ANNEXURE- " STATEMENT SHOWING THE EXPENDITURE FIOVRE5 BOOKED UNDER COMPONENTS A" D" IN MSU(HEAD OFFICE)TUFIEDAND EXPENDITURE ALLOWEDL DISALLOWED IN AUDIT FOR THE YEAR 2017-18 Expenditure details Expenditure details of MSU (HEAD OFFICE) ofTUFIDC Cumpnent-"A" Component."1 Component,"D" Component."D" TotaLAmount S.No. Particulars Amount (Rs.) "Anoont (Rs.) Amount (Rs.) Amount (Rs.) (Rs.) Details of Excendite Reported to Audit A4 - Urban Trmining 209382 209382 131- Capacity Building 5418028 5418028 B3 - GIs Mapping 37764141 37764141 DI - Monitoring & Evaluation 19733916 19733916 D2 - Support to CDMA(MSU) & TUFIDC 11854840 2380501 14235341 D3 - Sub-Project prepation 2477948 21600 2499548 1 Total of the xpenditu reportod to per cash book and vouchers 209382 43182169 14332788 22136017 79860356 2 Etxpenditure particulars frnishedtoAudit 209282 43182169 14332710 21971922 79696261 3 Expcditure particulars verified by Audit 209382 43112169 14332718 21971922 79696261 4 Add: Details ofFExpenditure Dillowed in Audit during 2016-17 & 0 0 0 0 0 ptrevious years and now allowed 5 Loss: Dntoils of xpenrditue of 201 7-18 Disallowed in Audit: 0 Sa Expenditure particulars disallowed in Audit din to non-reomitance of 0 0 0 0 0 recoveries vIz., IncQo Tax CST, Loboor Cess. Siencotge Churges, Supervioion Chegos (erimburoable in future years subject to prodowtion of proofofrnittances) 5b Expenditure particulars disallowed in Audit viz., EMD. FSD, SD, & 0 0 0 0 0 Othor Withhold amounts (rcimbursable in future yeats subject to production of proof ofpayoent) 5c Adjutntof MobilisationAdvncesad tbo u-erwk dvances 8416405 4509712 0 12926120 5d Expenditure panoiulars disallowd in Audit due to deficieies in 9711 0 9711 execution of works, inicoreot provisions, imposition of firos & penalties 5r Total of Expenditure disallowed in Andit 5ba+5b-5c+5d) 8416408 4509712 9711 0 1293831 6 Expenditure allowed in Audit for Reimbursement )(3)+(4)-(5e)) -8207026 31672457 14323077 21971922 66760430 7 P0rCotage of Exprnditurc rligible for reirburemernt 100 lo 100 100 100 8 Amount of ExpcoditPre eligible for roimburstesnt -8207026 38672457 14323077 21971922 66760430 Nore In tho yeor 2015-16, n amoutnofRs,11 crore -as advnCed to NIUM However this ao was not Ra distedfor the year 2015-6 & 2016-17 In1 the pre-To Audit, the bolanoe onadus eaoofR 82026/- to oisalowed Due to tluhjialNgreo reJsulte ioto mios figure Audit Dfficer/iss TIMDP - UL0-W15E EXPENDITURE UNDER COMPONIENT-"C"VERIFKED AND ALLOWED IN AUDIT FOR REIMBURSEMINT FOR THEYEAR 2017-18 n thear ad Jammikunta Kallapur Kothagudem Malkajgiri Ma7n%guru Medak TOTAL upt2017-18asreportebyTUFIDC 585240000 165000000 254900000 156000000 223900000 1556400000 153230000 213800000 3308470000 Cumulative Expenditure in ULBsupto31.03.2018asrported by 2 TUFIDC 675660477 16430636 203812463 113227659 126306972 1655171699 102453904 139037744 3239977279 3 E.xpenditure ofULB3 in207-18as per ProjctInanceStatemtent (Total ---- Releases made by TUMC to UTLB) -120000000 257500000 12000200 083900099 181400000 0 168900000 10131700000 a0Ein mala. bt TUFIB t 12 17 4 Opening B4ale at ULB as rn O 5000000 21999625 35641000 4000000 377502278 130205 44899700 565181129 S Funds Received from TUFIDC duing 2017-1 218121000 12000n000 257500000 120000003 183900000 11400020 59471294 16900000309292294 Ttal Funds vailable at ULB (4)+(5) 2829321 65G00000 279499625 153641000 223920000 330902278 59601400 213799700 1874473423 edit rept 18246505 217195582 224593496 112868659 126306972 437323605 29042804 139090972 1468888595 8 Expenditre pnarticulars fumished to Audit by ULB 8246650e 184720569 221213560 112868659 12377303 43732305 31292118' 50380949 1441643268 Expeditre particlars ve dby Aud, 86505 184720569 221213560 112868659 121377303 437323605 31292118 150380949 1441643268 10 Expenditire Eligible for Reimbursement uject to diallowances & %ageofReimburseme-t(eastofthe() or(9)) 182466505 165MM000 221213560 112868659 121377303 437323605 31292110 150380949 1421922699 Rs,400000 Rs.787555,1/ Rs.300t/- o vaorios adj ofallowed5 an 11 Add: Details ofExpendiure Disallowed in Audit in 2016-17 & previous o dv dj fobdv. components yrr nowiallowed 0 0 nclucded i alowved and r 7 0 0 GrossoInluded a 0 Expendi 7-1 12 Lss: Details ofE Exeditre of 2917-18 Disallowd by Acdit: -- 12a Expendituropariculars disallowed by Audit de to non-remittae of iroveres viz., 1nom Tx, GST, Labour Cess, Si-nrage Chorges, Supervisio Charges(reimbursbl n frture years subjeet to production 9323 3070011 020011 3450467 4783111 0 0 65583 42404208 ofproofofremittance pariculars) 126 Expenditure particulars disallowed by Andit iz.. EMD, FSD, SD & Other Witbhlid aounts in future years subject to 1667499 15333128 12497691 8160745 7292638 16907347 2039787 1 1279571 75187406 production ofproofofpayment) 12. Adjustment ofMobilistion Advances nd otherworkavances 7027318 0 13559503 0 150000000 2 0 170586821 12d Expendtur particulars disallowed by Audit due to deficiencies in --- execution ofworks, incoect provisions, imposition of fines & 327000 928187 0 0 2 5043581 451738 0 675006 penalties 12e TotalofExpendituredisallowedby-Aud {12a+12b÷12c+12d 2000824| 56787444 13124602 25158715 12070749 17195092a 2491525 11344154 294928941 1 Expenditure allowed by Audit for Reimburement {(10)-(12e)} 180465681 100212556 20820928 07709944 109306554 265372677 28800593 159036795 1126993758 14 Expe"ditur eligiIe for rimursement{85% f Ct(13)} 153395829 91980673 176875614 74553452 92071 225566775 24480504 118181276 957944694 Pagel of2 ANNEXURE - "c" TMDP - ULB-WISE EXPENDTURE UNDER COMPONENT-"C VERIFIED AND ALLOWED IN AUD1T FOR REIMBJRSEMENT FOR THE YEAR 2017-18 T n Hu.rabad US, tgrl paymems instead ofoaffecting statry re ices, In Hu bad te gr, expen tu is moethan the rants reese,hec, the grnsPortion only has bee Coniderdfor,emusmn OTE2 l.Jmikna Kothagudem & Malkajgiri ULBS, the oiisto Advaces give in 2016-1 7 whcwer dialoen prevIous Auit wer no dpsted in 201 7-I8 in Gross Expenditur In Mlagr AUDITOFFICER/GSS Page 2 of 2 ANNEXURE-"D" T;IDP - STATEMENT SHOWING THE WORKINGS LIMITING THE EXPENDITURE UNDER 70% GRANT PORTION IN RESPECTOF ULBs UNDER COMPONENT" C" FOR 2017-18 Expenditure Funds in the Funds in theExedtr Project Cost Fends itthe Fd in Cumulative Expenditure Eligible for form of GRANTS form of GRANTS form of GRANT penditure patil Rembursement Name of the (70%} released (70%) released (70%) released reported by verified by subject to ULB 10% ULB by TUFIDCto by TUFIo y TFIDC to TUFIDC upto Audit for the Dissallowances & Total Cost 70% Grant 20% Loan Contri- ULBS upto 2016- ULBs in 2017-18 ULBs "pto 2017- March 2018 year 2017-18 %age of bution 17 18 [(6)+(7}} Reimbursement '2 '3 '4 'S 6 7 8 '9 '10 11 Armooru 836052000 585236400 157210400 8360520 585240000 0 585240000 675660477 182466505 182466505 Malkajgiri 2229000000 1560300000 445800000 222900000 1556400000 0 1556400000 1655171699 437323605 407023005 Manuguru 231900000 152330000 48380000 23190000 153230000 0 153230000 162453904 31292118 31292118 Medak 431870000 302308000 85374000 43187000 44900000 168900000 213800000 139037744 150380949 150380949 J kmmilun,t 364240000 254968000 72848000 36424000 35000000 218900000 254900000 203812463 221213560 221213560 Kothagudern 408090000 285663000 81618000 40B09000 40D00000 183900000 223900000 126306972 121377303 121377303 Kulapur 379870000 265909000 75974000 37987000 36000000 120000000 156000000 113227659 112868659 112868659 luzurabad 414610000 290227000 82922000 41461000 45000000 120000000 165000000 1643063E1 184720569 165000000 TOTALS 5295632000 3706942400 1059126400 529568200 246770000 611700000 3308470000 8288877279 1441643268 1421822699 AUDIT OFFICER/GSS ANNEXURE-E Abstract of Disalowances in Audit for the year 2017-18 Sum of,Amount Disallowed.(Rs.) Column Labels RowLabels Armoor Huzurabad Jammikunta ll Kothagudem Malk Manugu Meda TMDP-MSU GrandTotal DME-SMET 2797 11406 14203 Fines & PenolTies 20000 20000 FSD 68716 15353128 12497691 8160745 11278571 47358851 IncomeeTax 5325 4094167 49085 4149577 Labour Cess 2047083 2047083 NAC 204709 89316 121377 415402 Security Deposit 480000 430000 Seina rage Charges 55600 6124 54177 115901 Uadjusted Advances 7027318 13559503 150000000 12926120 183512941 VAT-GST 27077252 577825 3340230 4666734 35662042 Withheld Amounts 1118783 7282638 36907347 2039787 27348555 Work Items 327000 926187 5023581 451738 9711 6740217 Grand Total 2000824 56787444 13124602 25158715 12070749 171950928 2491525 11344154 12935831 307854772 Auait Off[cer/ 58 ANNEXURE-"F" TMDP - DETAILS OF AMOUNTS DISALLOWED IN AUDIT FOR THE YEAR 2017-18 Amount Name of the Compo- Disallowed Reference Type of Dissallowance Entity nent (RS.) ofAE No. Remarks Vehicle hire charges of Commissioner of Armoor Municipality not allowed under Work Items Armoor C 327000 AE.20 TMDP Work Items TMDP-MSU D 9711 AE.47 Meerting of expenditure on Arrears of$alary from TMDP funds Work Items ManugLru C 451738 AE.15 Payment of Supervision Charges to Contractor Work temns Huzurabad C 7913161AE.17 ExcessPaymen made though restricted in M.Book Work Items Huzurabad C 16871 AE.30 excess Payment due to variation in rates Unadjusted Advances TMDP-MSU B 3509712 AE.25 Unadjusted Advance Unadjustecd Advances TMDP-MSU B 1000000 AE.49 Unadjusted Advance Unadjusted Advances Malkajgiri C 150000000 AE.39 Depostamount to GHMC not adjusted to work Unadjusted Advances Kollapur C 13559503 AE35 Unadjusted Mobilisation advance Out of R5.2.00 crore, Ps.1,29,72,582/- was adjusted in 2017-18 in RA NB, hence Unadjusted Advances Huzurabad C 7027318 AE.27 balanre Mobilisation advance dissallowed P50 Armoor C 68716 AE.43 FSD is not final expenditure FSD Kollapur C 8160745 AE35 FSD is not final expenditure FSD Medak C 11278571 AE42 FSD is not final expenditure FSD HuzUrabad C 15353128 AF26 Available funds were adjusted to 'net payment'without affecting recoveries Security Deposi Armoor C 480000AE.21 Payment ofSecority Deposit to Electricity Department Withheld Amounts Manuguru C 2039787 AE.14 Retention Money Withheld Amounts Armoor C 1118783 AE.43 Withheld from RA bills Withheld Amounts Kothagudew C 7282538 AE.16 Retention Money Income Tao Armour C 6325 AE.43 Recovery not remitted Income Tax Huzurabad C 4094167 AE.26 Available funds were adjusted to 'net payment 'withut affecting recoverIes NAC Kothagudem C 121377 AE.22 Recovery not remitted NAC Huzurabad C 204709 AE.26 Available funds were adjusted to 'net payment withcut affecting recoveries VAT-GST Kothangudem C 486734 AE.22 Recovery not remitted VAT-GST Kollapur C 3340230 AE.35 GST recovered but not remitted LabourCess Humurabad c 2047083 AE.26 Available funds were adjusted to 'net payent' without affecting recoveries Seinerage Charges Medak C 54177 AES Recoveries not remitted Seinerage Charges Huzurabad C 55600 AE.26 Availalble funds were adjusted to 'net payment' without affecting recoveries DME-SMET Medak C 11406 AE42 Recoveries not remitted Page 1 ANNEXURE -"' TIMDP - DETAILS OF AMOUNTS DISALLOWED IN AUDIT FOR THE YEAR 2017-18 Amount Namne Cif the COMPO- Disallowed Reference . Tyipe of Dis sallowance Entity nent (R$.) of AE N.. Remarks Withlheld Amounts Malkajgiri c 16907347 AE.50 Reenin -oey Fent & Penaltiet MaJkajgiri C 20000 AE.50 Penaotyon Contractor for non-taking Of precautionary measures Klapur c 89316 AE.51 Recovery not remitted Seinraege Chargeds Kollaplur c 61t24 AE.51 Recovery not 2ritted DME-SMET Kolpr C2797 AE.51 -recover ot remited FSD Jmmku-n C 12497691 AE.53 FSD is not final expenditur VAcT-GS Jammikunta C 577826 AE.53 Recovery not remitted Work items Malkajgiri c 1183264 AE.54 Inurance cornponent in 9th Part bil treatce d as reduction in expenditure in Audit WorkIters Mlk -- 'Rock Recoverry compenent in 9th Part bill treated as reductioin in expenditure in WQrk IemsMalajgini c 2750224 AE.54 Audit -Iems Halkajgiri c 2 5 4 Insurance component in 10th Part bilJ treated reduction in expendIture in Audit Mak-gr C:____ -- i-.--2 I' aVorn CI64e21 AE.5 Withbeld for wanteofsupplemnentary agreement O-toAdvaiceoRs.1 Uinadjusted Advances TMDP-MSU A 814Oto dac fR.1000-L IMi 051,aduajse dac a É8AE5 not dissallowed in 2015-16 & 2216-17. Hence, dissallowed new, ncoe Tax Jammrkunta C 49085 AE.6 Revrd T not remited bef-o- 31,03-2018 work Items Malkajgirn c 291 E3 Inretprvsntwards Insurance component VAT-GST HuzurAbad C 27077252JAEL55 Aval able funds were adjustedlto'net payment'without affectingprecoveries I-__AUDIT OFFICER/GS Page 2 ANNEXURE-'G" STATEMENT SHOWING THE DETAILS OF AMOUNTS DISSALLOWED IN 2016-17 AND ALLOWED NOW IN 2017-18 UNDER COMPONENT - "C" Balance Amountsof2016- Amount Amount now 17 pending adjustment due Name of the Entity Component Description of Item Dissallowed allowed in 2017 to non-adjustment of in 2016-17 i advances or ron- remittance of recoveries Jammikunta C Mobilisation Advance 14000000 4000000 0 Kothagodem C Mobilisation Advance 20000000 3000000 17000000 Malkajgirr(1a) C Mobilisation Advance 10736372 10736372 0 Malkajgiri(la) C Non-remittance of Recoveries 2744217 2744217 0 Ma[kajgiri(la) C Withheld Amounts 7307324 7307324 0 Malkajgiri(1a) C Liquidated Damages g40000 0 840000 Malkajgiri(la) C Further 5ecurity Deposit 6651840 0 6651840 Malkajgiri(1b) C Mobilisation Advance 56005913 55005913 0 Malkajgiri(1b) C Liquidated Damages 1242000 0 1242000 Malkajgiri(1b) C Non-remittance of Recoveries 1921329 1921329 0 Malkajgiri(1b) C Withheld Amounts 7500000 0 7500000 MaIkajir!(1) C Further Security Deposit 13233932 0 13233932 Manuguru* C _ Uencashed Cheques 733295 572001 161294 TMDP-MSU (Advonce to NWUM in 2015- 16) A UnOdju sted dva"ces 8416408 209302 8207026 TOTALH 151332630 96496538 54836092 Note The alNowed amont ofHRS.96496538/ was inciuded in ULB-wise gross expeniditure AUDIT OFFICER/G5 Booked Figures of AG (A&E) Under Telangana Municipal Development Project for the Year 2017-18 (Rupees in lakhs) Head of Account As per SOE As per O/o AG (A&E) Variation No.-- Detailed leads of Account: 2217-80-191-03-22- 8116.90 8116.90 NIL 310-312 The funds amounting to Rs.8116.90 transferred from PD A/c and credited to the bank account of TMDP. Audit Officer/GSS TELANGANA MUNICIPAL DEVELOPMENT Project (IBRD Loan 7816 IN) PROJECT FINANCIAL STATEMENTS SOURCES AND USES OF FUNDS FOR THE PERIOD FROM APRIL 1, 2017 TO MARCH 31, 2018 D cipion Expenditr for t CIurrent yer (017-18) Sources of Funds 1 Opening Balance 3379,77,568 1 MSU 1885,51,440 1.2 TUF 1494,26,128 2 Receipt by MSUIAPUlF from the PD Account of C&DMA 9016,90,000 2.1 Receipt by MSU from the PD Account of C&DMA 2.2 Receipt by TUIF from the PD Account of C&DMA 9016,90,000 23 Received by TUIF from the C&DMA towards SFC grants for 10% ULB share 3 Other Receipts 91,96,011 31 By MSU from APURMSP 32 By TUIF from APURMSP 33 By MSU as interest, EMD etc 45,79,393 3.4 By TUIF as interest etc 46,16,818 4 Funds expended by TUFiDC 1,62,797 Total Sources of Funds (1= 1+2+3+4) 12490,26,376 Uses of Funds A State Policy & institutional Development Support 2,09,382 A.1 Study for modernisation of planning legisaltion A.2 Urban Finance related studies (Including for TUFIDC) A.3 Urban Training Academy (works) A 4 Urban Training Academy (stuoies) 2,09,382 A.5 Studies for preparation of a Urban Poor A 6 Study for preparation of a Urban PPP framework TELANGANA MUNICIPAL DEVELOPMENT Project (IBRD Loan 7816 IN) PROJECT FINANCIAL STATEMENTS SOURCES AND USES OF FUNDS FOR THE PERIOD FROM APRIL 1, 2017 TO MARCH 31, 2018 Dlescription- 'E3eqsltLl ut.e ethre nmh~ B Capacity Enhancement 431,82,169 8.1 Capacity Building for professionalisation of urban management & operations 54,18,028 including related to urban poor programs +egovemance B.2 TA for institutional & Financial Improvements at ULBs B.3 GIS Mapping for select ULBs 377,64,141 C Urban Infrastructure Investment (details in.Schedule 1) 10317,00,000 C.1 Sub-loans & Sub-grants to ULBs for urban services 10317,00,000 C.2 Any other expenditure under Component C D Project Management TA 364,68,805 D1 Monitoring & Evaluation System (CDMAITUFIUC) 197,33,916 0.2 Support to CDMA & TUF10C for management 142.35,341 MSU - 1,18,54,840 TUIFIDC - 23,80,501 D 3 Sub-project preparation & implementation support to ULBs (unoer CDMA) 24,99,548 MSU - 24,77,948 TUFIDC - 21,600 Total Uses of Funds (1t=A+B+C+D) 11115,60,356 Grants to ULBs for Urban Services out of SFC grants Closing Balance (I=-II) 1374,66,020 Proji t rector MSU-TMDP Break up details in respect of the Closing Balance under coloumn-2 Current year 1374,66,020 MSU 883,49,468 Current Alc - RS.1880/- Savings Bank Account - Rs.88,34,75,881- MSU (In Fixed Deposits) MSU - Advances Paid 9207026 i) NIUM 8207026 ii) Regional Centre for Urban & Environmental 1000000 Studies MSU - Total Closing Balance TUIF - Closing Balance 399,09,526 i Project Dirctor, 31, SVISU-T DP TELANGANA MUNICIPAL DEVELOPMENT PROJECT (IBRD Loan 7816 IN) PROJECT FINANCIAL STATEMENTS RECONCILIATION OF CLAIMS TO TOTAL APPLICATION OF FUNDS FOR THE PERIOD FROM APRIL 1, 2017 TO MARCH 31, 2018 Scdlet, . Decription Amount in Rs. A Gross expenditure incurred during FY 2017-18 11115,60,355 B Expenditure not eligible for Bank reimbursement C (A-B) Gross expenditure eligible for Bank Reimbursement 11115,60,356 D Net Expenditure eligible for Bank reimbursement 9568,05.356 (after application of disbursement percentage) E 1UFRs submitted (provide details) 9568,05,356 F{D-E) Expenditures not claimed (if any) Details of IUFRs submitted during the period F,Y 2017-18 Date of Period of IUFR Gross Amount in Net Amount in Rs. submission of Rs. IUFR to CAAA 29.05.2017 April, 2017 5095146 5095146 30.08.2017 May, 2017 2854471 2854471 06.09.2017 June, 2017 25126845 25126845 19.09.2017 July, 2017 20734892 20734892 13.11.2017 August, 2017 & September, 2017 198971989 169721989 13.12.2017 October, 2017 & November, 2017 376441119 320356119 25.01.2018 December, 2017 63745462 55195462 10.02.2018 January, 201B 1711538 1711538 31.03 2018 February, 2D18 1814124 1814124 15.05.2018 March, 2018 415064770 354194770 Total 11115,60,356 9668,05,366 Pro' ctor, %frMSU-T DP Telangana Municipal Development Project (TMDP) Project Financial Statement TUJFIDC SCHEDULE - I SOURCES AND USES OF FUNDS FOR PART C FOR THE PERIOD FROM APRIL 01.04.2017 to March 31 2018 Description Expenditure for the Current Year Sources of Funds Amount in Crores Opening Balance of Funds with TUFIDC a (in Bank accounts) 12.6428 b Funds transferred from MSU to TUFIDC 90.169 Funds Released by APMDP before bifurcation of AP c State (2013-14) 43.04 d Interest received from CLTD 0.4617 146.3135 Uses of Funds Urban Investment through TUFIDC Total amount of Sub Loans to ULBs 1 (as per list attached below) 3.86 Total amount of Sub Grants to ULBs 2 (as per list attached below) 99.31 Funds Released by APMDP before bifurcation of AP 3 State (2013-14) 43.04 4 Any Other expenditure under Component C Total Uses of Funds II =(1+2+3+4) 146.21 Closing Balance of Funds With TUFIDC ( In Bank account) 0.1035 Urban Investment through TUFIDC Funds released by TUFIDC S.No Name of the ULB Sub Loan Sub Grant 1 Manuguru 0.00 0.00 2 Malkajigiri ( HMWSSB) 0.00 18.14 3 Armmor 0.00 0.00 4 Jammikunta 3.86 21.89 5 Kothagudem 0.00 18.39 6 Kollapur 0.00 12.00 7 Medak 0.00 16.89 8 Huzarabad 0.00 12.00 Total 3.86 99.31 FIance Manager TUFIDC