Government of Jharkhand Department of Women, Child Development and Social Security Jharkhand Women Development Society 1st Floor, Engineer's Hostel-II, Sector-Ill, Dhurwa, Ranchi - 834004 (Phone No. 0651-2446216, 2446127) Letter No,- 553/JWDS(Tej.)/... A tt ../2019 From, Amitabh Kaushal Secretary, Department of Women, Child Development and Social Security Government of Jharkhand To, Controller of Aid Accounts and Audit, Head of Accounts and Audit Division, Department of Economic Affairs, Ministry of Finance, Government of India 'B' Wing, 5th Floor, Janpath Bhawan, Janpath, New Delhi - 110001 Ranchi, Dated..t....L....2019 Subject: Submission of Audit Report of project titled "Tejaswini Project - Socio-Economic Empowerment of Adolescent Girls and Young Women" (Loan/Credit No: IDA 5868 -IN) for the Financial Year 2016-17 and 2017-18, regarding. Reference: DEA, Gol D.O. Letter No. 7/4/2019-FB.V dated 7th May, 2019 and dated 11th March, 2019 Sir, In reference to the subject mentioned above please find enclosed herewith a copy of Audit Report for the financial year 2016-17 and 2017-18 in respect of Tejaswini Project - Socio-Economic Empowerment of Adolescent Girls and Young Women (Loan/Credit No: IDA 5868 -IN) for your reference and necessary action. Yours Sincerely i Enclosure: Audit Report for the FY 2016-17 & 2017-18. (Amitabh Kaushal) Secretary, Government of Jharkhand Memo No. 553/JWDS(Tej./S ...019 Ranchi, Dated U:4.m2019 Copy to: 1. Sri Sameer Kumar Khare, Additional Secretary to Gol, MI Division, DEA, Ministry of Finance. 2. Mr. Junaid Kamal Ahmad, Country Director India, The World Bank. (Amitabh Kaushal) Secretary, Government of Jharkhand W~_U ~-ET 4Te, wrt - 834002 OFFICE OF THE O. - PRINCIPAL ACCOLINTANT GENERAL (AUDIT), JHARKHAND, RANCHI - 834002 Report of the Comptroller and A uditor General of India To, The Joint Secretary, Ministry of Finance, Departnient of Economic 'Affairs, Government of India, New DeLhi-1 100001. Report on the Project Financial Statement: We hae aiudited tie accompanying financial staiements of the World Bank Assisted ·Tjs ini Project: Loan/Credit No. MA 5868-0N". which comprise the Stateneni at Sources and .pph on' of funds and the Reconeiliatioi o Claims to Total Appl katins of Funds for the y ear ended 201 ö- Thnes statements are the respoib ilfit o ilie Pro'ct's Management. Our responibiliiy is to express an opinion on the accompanying ]inancial statenents presentation. based on our audit, \e condtied our audit in accordance wi Auditing Siandards Promulgated by the Compiolier 1 AuiIto General of India. Those Standards require that we plan and perorm tie aud it tobnai resonable asiurance as to wshether the financial siatements are fee ofi material nisstatemncit Ori j t sex ''tic. on a test bais. e dence supporing tie aiountis and disclosires in tle finanial stalmn a lo incl udes asseusei tbe accountin pri ple used and signinemt estimates lnade b niiiagemnent a e li as eatuating Le oj erall statetentl pres eniation. Ws e believe that audit prov ide 1 1 reV kh bap Nor our opinion. in oLr opinion. ite tinancial staternenits present fairly. in all material respects. the Sourcc l \ppilcicaions of ful nds of World Bank Assisted -Tejaswini Project; Loan/Credit No. IDA 5868110 li the year 2016-17 is in accordance wkith v(crnient of India accounuing standrös excpt r ncible xpendite of Rs. 10A000 inic-' -urred to\ards payment of Incone 1ax to the Inewne 12-, e Ut witkhout ducling ii froni the rent paid to the landowsner. ln adaiti, in our opinion. w Liuh respect to Statement of Expenditure (SOLs). adeqate supportiitg doeunnentati hs been naintained to support elaims to the World Bank for reiiimburseienits of expenditures menurre: aInd 1) except for iieligible expenditures of l. 10100/- as detailed in tlie andit obsen a ppendlled his adit reporL cxpcniitiilre aiouting to Rån 37.19,)20'- are eligible ir finanmg 1u.nde le l sarredit .\rrveiei During lie course he adit m SoE sMRs (Nide etter ,. : \)(Te/372/201 Sdaied- 24.05.2519 of O/o the Project lirector. hurkhand nno mlient Society, Wn i , Ch1 Dvelopment and Social Secu rity DepartenL t t ä åkalkand äor the taiunt of Is. 37,39,321.00 WLS proäded l WhiCh actUtal auditet exenditut is RW. 37.29,320.00 whose seenty percent (70'½) of expenditure i.e. Rs. 26,10,52410 is admissible tor reimi urseiitent) and the coliiected duentis src examined and thee cin be relied uplion t enIt rcimbuee ulnellr ilie l can Crcdit gremenL l repen s -nd wi ithL prjuC to (\Gi ritght to incorporate ilie ailit observIains m 1e Repol rlf CAG w« inf it OL r being laid dosn n bole Par liameitState or 11 Lcgislatare dtte: 24.6.20 Il Sr. kuty, AccountaJt General/Ad n. -( - / Telephone 0651-2411670/2413690 It- / Fax : 0651-2412517/2413701 -11 / e-mail : agaujharkhand@cag.gov in Annexure 1 Statement of Sources and Applications of Funds Name of the Project: Tejaswini: Socio-economic Empowerment of Adolescent Girls & Young Women. Report for the year ended : FY 2016-17 In Rs. '000 Particulars Current Year Previous Year Project to date Opening Balance, (if cash balances are Nil Nil Nil controlled by the entity) (A) Receipts Funds received from Government through 55,000.00 Nil 55.000.00 Budget (These will include external assistance received by Government for the project) Fund received directly by project Nil Nil Nil Implementing Authority through external assistance Beneficiary Contribution (if any) Nil Nil Nil Total Receipts (B) 55,000.00 Nil 55,000.00 Total Sources (C = A+B) 55,000,00 Nil 55,000.00 Expenditure by Component A, Expanding Social. Educational & Nil Nil Nil Economic Oppotunities B. Intensive Service Delivery Nil Nil Nil C. State Capacity Building & 3,739,32 Nil 3.739 32 Implementation Support. Total Expenditures (D) 3,739.32 Nil 3,739. 32 Closing Balance (if cash balances are 51,260.68 Nil 51,260.68 controlled by the entity) (C-D) Financial Management Specialist Project Director TeJaswini Project, JWDS JWDS Notes: 1. Infornmation about the basis of preparation of the financial statements with regard to the Financial Rules and Codes applicable. 2. The above figures will be based on monthly/quarterly abstract accounts prepared by the accounts compiling office, duly reconciled by the respective DDOs with details of unreconciled amount to be furnished. 3. Names of accounting units whose financial statements are aggregated to prepare the consolidated accounts. 4. Any other project specific Note. Annexure 2 Reconciliation of Claims to Total Application of Fund (Revised) Name of the Project : Tejaswini: Socio-economic Empowerment of Adolescent Girls & Young Women, (Loan/Credit No. IDA 5868 - IN). Re ort for the year ended : FY 2016-17 Amount in Rs. '000 Particulars Schedules Current Previous Project to Year Year date Bank Fund claimed durin the ear A 1 2,617.524 Nil 2,617.524 Total Expenditure made during the year (B) _,739.320 Nil 3739.320 Less: Outstanding AC Bills (C) 11 Nil Nil Nil Ineligible expenditures (D) Ill Nil Nil Nil Ex enditure not claimed (E) IV Nil Nil Nil . Total Eligible Expenditures claimed 3,739.320 Nil 3,739.320 F=(B)-(C)-(D)-(E) World Bank Share (@ 70% of (F) above (G) 2.617.524 Nil 2,617.524 Finan Y4./ Oo c I a O ~Jt~?r I S Notes: N. Total expenditure made during the year (B above) must be the same as the Total Expenditure shown on the Statement of Sources and Application of Funds (D on the statement of Sources and Applications of Funds). 2. Outstanding AC Bills (C above) reflect funds drawn against AC bills that have been booked as expenditure but not settled by the end of the year (i.e. unsettled advance). The project should show in Schedule 11 the opening balance of Unsettled AC bills drawn during the year, AC hills settled during the year. and AC bills unsettled at the end of the year. 3. Expenditures not claimed (E above) may reflect timing differences for eligible expenditure incurred during the year but claimed after the year end. 4. Amounts A and G above must be equal. Government of Jharkhand Department of Women, Child Development and Social Security Jharkhand Women Development Society Ist Floor, Engineer's Hostel, Sector-Il, Dhurwa, Ranchi - 834004 (Phone No. 0651-2446216, 2446127) Letter No.- 553/JWDS/Tej/...3iY. .../2019 From, Dr. D.K. Saxena Project Director, JWDS, Ranchi To, The Accountant General (Audit), Office of the Accountant General (Audit), Jharkhand. Ranchi - 834002. Ranchi, DatedA2. .:.05..., 2019 Subject: Management Assertion Letter' This assertion letter is provided in connection with your audit of the financial statements of the Tejaswini: Socio-economic Empowerment of Adolescent Girls & Young Women for the year ended 3 1.03.2017. We acknowledge our responsibility for the fair presentation of the financial statements in accordance with the cash basis of accounting followed by the Government of India, and we confirm, to the best of our knowledge and belief the following representations made to you during your audit: * The project financial statements are free of material misstatements, including omissions. * Project ftnds have been used for the purposes for which they were provided. * Project expenditures are eligible for financing under the Loan/Credit agreement. * There have been no irregularities involving management or employees who have a significant role in internal control or that could have a material effect on the project financial statements. * We have made available to you all books of account and supporting documentation relating to the project. * The project has compiled with the conditions of all relevant legal agreements, including the Financing Agreement. the Project Appraisal Document, the Minutes of Negotiations and the Borrower's project Implementation Plan. Project Director Jharkhand Women Development Society 1. This sample management assertion letter is based on ISA580, 1Management Representations." Handbook of International Auditing Assurance and Ethics Pronouncement, International Federation of Accountants, 2007. - - Annexure iv- - Na3rMe of the Project World Bank assisted Tejaswini Ncnieof te PrjectProject Lcan/Credit/Grant No. Projec -IDA5-8681N Statenent showing fund received and expenditure incurred under Tejaswini Project during_Financial Year 2016-17 Particulars An-unt (in Rs.) Opering oalance -t _ F leceipt durng_the Financial Year 2016 17 otal (i¯ - 55000000 cneSi a - n ubrmnitted by the Project Director en tiFpend tc - -U3739320 'CIGSng Ba antce (1i -iv+v ) - -n---512 /068u Audit Observation - - Rent Paid tc the landowner exclucingService [ax iluv! r Cosited to the icU ncore -ax Dý)a'Unet 400u( n cssib0i ExPenditure (Excess amount deposited t llhe n, rne Tax department) (ix-vii) -tthax - (i- i) - --10000 Sr. Audit Orficer/Fnat 1 u W5T ff51 t4i -- 834002 OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (AUDIT), Report of the Com ptI au Auditor Ge-,,Afif4iøffRANCHI - 834002 le Joint Secretary, MiniStry of Finance, Department of Econonie Afairs, GuWernment of India, Rooni No. 4013, Norith Block New Delhi-110001. Report on thle Project Financial Statenient: \' c i auitid the acompany ing linancial siatenents of the World Bank Assisited "ejaswini Sle Lon/Credit No. IDA 5868-!N". whichi omprise the Statement of Soues and I pphnv of iumus and the RecnciUhan at Cahus to tuwi Applications o! viunds thr the year e knd I -I7- ihes statements are the responsibiity of the P s anagement. Our responsibilt«y is to e\press an opinio on te accompanying ana statenents presentaon. based on our audit. \We condueted our aud ilt in accordance with Auditing Standards Promulgated by the ComptrolAe & AUditr General or india. Those Standards reluire that wve plan and perform [ha audi to obtain resua assumn asi~ \i to hehe the iianeiat statemnt aøre free ot mateiat isstatemn;t. ur altli ai nes, on a lesI basis, cv dence supporing te amouns aid disclosures in the imnil staens, 1a s, ile Ititcs assessing the accounting principles used and signikicant estiuates iade b mnagezmul as Wet as cvaQuating the amvera saemient presentatiuon \v belixe thai audi provides a reasoinr is5 Ior dir opinon. I r ap iihe L tiiiaiaý uiacniei> prescin lAJ.x iin all nialvhuøl cspecr.tte M: Souh uaivi ppatins f øinds at'f\ rld Bank As,;sisted "ejaswini Project; Lon n/Cred it Nø. 11A MIN8-iN lrxthe year 2017-18 is in aeccrdaiince with Government of nia accounting standards. In additio. in our opinion. a) \Wii respet to Statenent of Expenditure (SGEs), adeqate supporting doacumetati tas La iiiaiaed to sLupport c las io the Wortd Bank for rirlnbLrsliiemlts of expelditures incLrred: (b) Exceptr ixneiile expenditures as dataied in the audit obserxations if any, apended to dhis u rei eport. expeindires ara cligible or financing under the Lan/ird Acem.iL liurig iL couise of the audit SOEs FMRs (vide Letter No. 553/JWDS(Tej)/372/2018 (ated- 24.05.20)19 uf O'o hePrjetDiremtor, iharkkund Woømen D)eielopmient Society. WoL,CidDvipetan ciai Secur i)tjeimpriment, Gov.t of halhand for the amun of Rs. 2.9,.6,3A9.00 is prN ded of h bieh actual audi"d wxjwndi[ure s Rsw . 2,390k6,.0 whonse se'enty percent (l% of expeuditure ILe. Rs. IX7345S.0 iS ac2ibIJe for reimbursement) aud the innectsd ueoiaint; were examined and these can Le reied utpoi to sLppor: reimburseen ndr the Lian Credit Agreeienit I hi report s issued w\ ithout prejudliei] c o C s ight todra the au itbservatis in t Reorialt f AG o ni«la tar bing ad doxn beire arlianiStte or UT li elsture. S)at: 24.06.20 t Sr. Depty Accintiinii enrA n -(N / Telephone - 0651-2411670/2413690 1o /Fax 0651-2412517/2413701 1-t /e-mail agaujharkhand@caggovin Annexure 1 Statement of Sources and Applications of Funds Name of the Project: Tejaswini: Socio-economic Empowerment of Adolescent Girls & Young Women. Report for the year ended : FY 2017-18 In Rs. '000 Particulars Current Year Previous Year Project to date Opening Balance, (if cash balances are 51,260.68 Nil Nil controlled by the entity) (A) Receipts____________________ Funds received from Government through 3,50,000.00 55,000,00 4,05,000.00 Budget (These ivill include external assistance received by Government for the project) Fund received directly by project Nil Nil Nil lImplementing Authority through external assistance Beneficiary Contribution (if any) Nil Nil Nil Total Receipts (13) 3,50,000.00 55,000.00 4,05,000.00 Total Sources (C = A+B) 4,01,260.68 55,000.00 4,05,000.00 Expenditure by Conionent _ A. Expanding Social, Educational & 3,982.50 Nil 3,982.50 Economic Oppotunities 1. Intensive Service Delivery __ 2,915.946 Nil 2,915.946 C. State Capacity Building & 17,008.233 3,739.32 20.747.553 nplementation Suppot. Total E xPenditures (D) 23,906.679 3,739.32 27,645.999 Closing Balance (if cash balances are 3,77,354.001 51,260.68 3,77,354.001 controlled by the entity) (CI)_________________________-____ Financial Management Specialist Project Director Tejaswini Project. JWDS JWDS Notes: In formation about the basis of preparation of the financial statements with regard to the Financial Rules and Codes applicable. 2. The above figures will be based on monthly/quarterly abstract accounts prepared by the accounts compiling office, duly reconciled by the respective DDOs with details of unreconciled amount to be furnished. 3. Names ol accounting units whose 1Financial statements are aggregated to prepare the consolidated accounts. 4. Any other project specific Note. Annexure 2 Reconciliation of Claims to Total Application of Fund (Revised) Name of the Project : Tejaswini: Socio-econornic Empowerment of Adolescent Girls & Young Women, (Loan/Credit No. IDA 5868 - IN). Report for the year ended : FY 2017-18 Amount (in Rs. '000 Particulars Schedules Current Previous Project to Year Year date nk Fund claimed during the year (A) 16,734,675 2,617.524 19,352.199 Total Expenditure made during the year (B) 23,906.679 3,739.32 27645.999 Less: Outstanding AC Bills (C) 11 Nil Nil Nil Ineligible expenditures (D) III Nil Nil Nil Expenditure not claimed (E) IV Nil Nil Nil Total Eligible Expenditures claimed 23,906.679 3,739.32 27645.999 F (B)-(C)-(D)-(E) World Bank Share @,70% of(F) above (G) 16,734.675 2.617,524 19.352.199 Finan OEmaSpecialist Tejaswini, JWDS Notes: 1. Total expenditure made during the year (B above) must be the same as the Total Expenditure shown on the Statement of Sources and Application of Funds (D on the statement of Sources and Applications of Funds). 2. Outstanding AC Bills (C above) reflect funds drawn against AC bills that have been booked as expenditure but not settled by the end of the year (i.e. unsettled advance). The project should show in Schedule 11 the opening balance of unsettled AC bills drawn during the year. AC bills settled during the year. and AC bills unsettled at the end of the ycar. 3. Expenditures not claimed (E above) maN reflect timing differences for eligible expenditure incurred during the vear but claimed after the year end. 4. Amounts A and G above must be equal. Government of Jharkhand Department of Women, Child Development and Social Security Jharkhand Women Development Society I st Floor, Engineer's Hostel, Sector-Ill, Dhurwa, Ranchi - 834004 (Phone No. 0651-2446216, 2446127) Letter No.- 553/JWDS/Tej/.. ...../2019 From, Dr. D.K. Saxena Project Director, JWDS, Ranchi To, The Accountant General (Audit), Office of the Accountant General (Audit), Jharkhand, Ranchi - 834002. Ranchi, Dated..\..Q.5.m, 2019 Subject: Management Assertion Letter' This assertion letter is provided in connection with your audit of the financial statements of the Tejaswini: Socio-economic Empowerment of Adolescent Girls & Young Women for the year ended 31.03.2018. We acknowledge our responsibility for the fair presentation of the financial statements in accordance with the cash basis of accounting followed by the Government of India, and we confirm, to the best of our knowledge and belief, the following representations made to you during your audit: * The project financial statements are free of material misstatements, including omissions. * Project funds have been used for the purposes for which they were provided. * Project expenditures are eligible for financing under the Loan/Credit agreement. * There have been no irregularities involving management or employees who have a significant role in internal control or that could have a material effect on the project financial statements. * We have made available to you all books of account and supporting documentation relating to the prcject. * The project has compiled with the conditions of all relevant legal agreements, including the Financing Agreement, the Project Appraisal Document, the Minutes of Negotiations and the Borrower's project Implementation Plan. Project Director Jharkhand Women Development Society 1. This sample managcmcnt assertion letter is based on ISA580, "Management Represcntations," Handbook of International Auditing Assurance and Ethics ProncuCnccment, International Federation of Accountants, 2007. Armexure IV Na_me of the Project World Bank assisted NLeof dte_G o Tejaswini Project loa,,/Credit/Grant No. -DA58681N Statement showing fund received and expenditure incurred under Tejaswini Project during Financial Year 2017-18 N Particulars Amount (in Rs.) Jpening balance as per the Audit Certificate for the _Financial year 2016-17 51270680 Rece pt during the Financial Year 2017 18 Tota. (i+ ) - - - 7-- xpend;ture incurred per the <- nn L.cn e uo aey the Project Direct 2 79 - ~ ~ ~~~ - - - - - -2 90667 arm,ssible Expenditure ClOsing Balance (ii-iv-v) 3 - - - 377364u1 Sr. Audit Officer/Finat 11