Office Of the Director General of Audit, (Central Expenditure) 110 002 Indraprastha Estate, New Delhil 10002 1 1/3f3iYU./NAO (W 11)/I -26/2017-1 fk~ 13.04.2 8 Director (Finance) National Aids Control Organisation, 5 A R Chanderlok Building, 36, Janpath, New Delhi-11000i World Bank # T¯ WrT, NACO k zr 2017-18 3Tf i 31Íýkd Segl l(t14T/fýrT ffteo Vräts 7i~TR 3iTN ŠN 3-T UM T-NItT 5fý 3tr f4Faý -ýkg HKN3TrEF 3-T-z WI d9 U¯nNT 8ÍëR ; T -TI df4oi # TT ll(;U) 1 1jj q r. (02) # jfr- -T -JT 3uT 3el-uTf ÍNtlr -uq # 311;m 96V &Td1r ZT~~-kI 3T45-4ira -VT1uf-n) :å.v.r. k.11/3ut.3mrr./NACO (WB)/1-26/2017-18 4-11: 13.04.2018 ijCO. "9 C22D4/1- (A 2. )isc-el)aicies in the sanctions of Rs. 41848011/- S lcruny of the Sanetion of Rs. 4 18940 1/- vide No. X- 9020/01/20 1V-NA( 0 (IE, C) Parl- V(4) dated 22.03.2018 for paymentl mde to M/s Madision (ommulcaltion Pvt Pvid. or IH activities made available for claim from World ank revealed that the actual anount of Sancion w,as Rs. 2966012/- instead of Sanetion of Rs,. 4184801/- dated 22.03.2018 as per records provided by NACO. In the absence of facts, audit could not be verified the clain of the Rs. 4184801/-. General The General conditions of the accounits of NationaI AIDS C01t17l Organii.ation. Delhi, for the period 2017-18 was found to be satisfactory subject to the observations broUght out in the report. is of information furnished The Inspection Report has been prePared on the bast n D- a records made available by the NACO. The Offe of the office of the ÅddIs Dy- i & for Central ExPenditure, AGCR Building, 1. p. Estat-, any misinformation/inon-informnation on the part of the auditee. Inspecting officer alculationh mount Is not adssible for 1i Assisted Project- Credit No. 5236rN m if mrsement for the year 2013-14 under World Para Naite oflprøjct y (Ailouit inl Rs.) cl. A.uoant disalb d admissible for -- tlnbu 1,emen c11t - uj0 8 90~2040 8 ;9040 0 T 11onsultanc\ ee 2013-14 - 0 - ST 2013-14 25023 ¯¯¯ ¯¯636388 186¯ Toal __________ 2455509317821 ___ 9734 e. 50% o f totua 62287780 6589109.50 5698670 s C'alculation Sheet of' the amount is not adm issible for reimibursemecnt for the yeair 2014-15 under World Bank Assisted Project- Credit No. 5236-IN Para Name of Project Year Total am1ount u31ed7s ( i fr No. climd e_buseen - - - - ~ 62 062 3 Internal Audit Fee 2014-15 --__ - 59706TRC7890 To_-- ----4878906409445__ .e. 50% of total 40_8 - - ~ Calulation Shet of te aroult is not admissible for rei.mbursnient for the year 2015-16 under World Bank Assisted Project- Credit No. 5236-IN Paa ae fPrjct Yel aloutýxlouilt Xiut Pr N fddislloNed an sitible for Par Nam eneimbursem enlt - 2-1 6312374 -- - ~ 0 6- -- -- - 0 0 0S ----17-- -6700 Cosultancy Fee -2000-~¯ 0- --0 00 3 nterna Auidt Fee 0014 -- - -4-1268983 0 13268983 4 ----------- 109758057 ---- 0 Total10 54879028.5 ¯e. 50% of total ( llculation heet of tle a Illount is not dmllissille fo- re"imborsement for the year 2016-17 under World nanlk Assisted Project- Credit No. 5236-IN (Amount inl R.o .claiied disallowed admissible for reimbursemn TU2016-17 0 0 r ConsUltancy Fee 2016-17 0 0 0 3 Internal Audit Fec 2016-17 216700 0 216700 4 IEC 2016-17 0 0 0 STRC 2016-17 0 0 0 Total 216700 0 216700 i.e. 50% of total 108350 0 108350 Calculation Sheet of the amount is not admissible for reimbursement for the year 2017-18 under World Bank Assisted Project- Credit No. 5236-IN Para Name of Project Year Total amount Amount Amount No. claimed disallowed admissible for reimbursement 1 TSU 2017-18 126385281 0 126385281 2 Consultancy Fee 2017-18 5686446 44055 5642391 3 Internal Audit Fee 2017-18 10818185 0 10818185 4 IEC 2017-18 229665741 41844801 187820940 5 STRC 2017-18 1350290 0 1350290 6 Drugs 2017-18 75835420 0 75835420 Total 449741363 41888856 407852507 i.e. 50% of total 224870681.50 20944428 203926253.50 Audit Certificate Report on the Project Financial Statements We hae audited the accompanying financial statements of the National AIDS Control OrGanization Project Financed under World Bank IDA Credit No. 5236-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 31.03.2018. 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 examines, 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 respect. the sources and applications of funds of National Aids Control Organization Project for the year ended 31.03.2017 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 of Rs. 67533537.50 as detailed in the audit observation, appended to this audit report. Rs. 315505755.50 amount is 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 reimbursements under 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. Inspecting Officer