ý~ vepu, larm~ /P R ... .. .. . 6/L ÞMnK 1 L ' t °T-)Sp~î OFFICEOF THEACCOUNTNTGENERAL-AUDIT), UTTAR HND No. AC/SF/NGRBA/Certificationi2013-14/ Dated: .12.2014 To, The Principal Director Audit Scientific Departments, AGCR, Building New Delhi. Subject: Issue of Audit Certificate (NGRB) for the financial year 2013-14. Madam, I am to enclose herewith the Audit Certificate (Report on the Project Financial Statement) alongwith audit observations in respect of World Bank assisted project National Ganga River Basin Authority credit no. 4955-IN for the Year 2013-14. This Issues with approval of the Accountant General. End: As above Yours faithfully, (Ram Pal Singh) Deputy Accountant General/State Finance No. AGiSF/NGRBA/Certification/2013-14/ t 9 * Date: i6. 1- ti V Copy forwarded to 1. Programme Director, SPMG, NGRBA, Uttarakhand, I 17, Indra Nagar, Deheradun. \:'Scnior Financial Management Specialist, National Mission for Clean Ganga, Ministry of Environment & Forests, GOT, New Delhi. 3 .The Principal Secretary. Drinking Water Department. Government of Uttarakhand, Dehradun. 4. Principal Director- PPG-EAP, 0/o the C&AG. 9 Deen Dayal Upadhyyaa Marg,. New Delhi- 110124 Deputy Accountant General/State Finance lq" 1 105. rf t. - 24006 "Vaibhav Paiace" C-/105, Indira Nig ar, Dehradun-2/8006 /Phone:0135 2764215, a1x/Fa :0135-2523598. 25235 ! I-F E-nail: aa uuttarakhand@cag.govn Report of the Comptroller and Auditor General of India Report on the P-oject Financial Statement We have audited the accompanied financial statement of the, SPMG, Uttarakhand, National Ganga River Basin Authority financed under World Bank Credit No.4955-IN, which comprises the statement of sources and applications of fund and the Reconciliation of Claims to Total Applications of Funds for the year ended 3i'"" March,2014.These statements are the responsibility of the Project's management. Our respionsibility is to express an opinion on the accompanying financial statements based on our audit, We conducted 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 rcasonable assurance about whether the financial statements arc free of material misstatements. The Audit examines, on a test check, evidence for supporting the amounts and their disclosure in the financial statements It also includes, assessing of 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 statement present fairly, in all material respects, the sources and applications of funds of SPMG, NORBA for the F-Y 2013-14 in accordance with Government of India Accounting Standards, The Statement of expenditure for the year 2013-14 amounting to Rs,72.67 lakh (Arncxure-IV) and the related documents were examined and these can be relied upon to support reimbursement under the Loan /Credit Agreetent. Therefore, an amount of Rs.72.67 Iakh is reimbursable from the Government of India. This report is issued without prejudice to C&AG's right to incorporate the audit observations in the Report of C&AG of India being laid before Parliament/State or UT Legislature. (Ram Pal Singh) Deputy Accountant General/State Finance Audit OSERVATIONS 1. For smooth functioning of the SPMG, NGRBA, 17 temporary posts were sanctioned by the Hon. Governor of Uttarakhand. Against the sanctioned posts. only five officers/ officials were engaged on deputation basis, further six more supporting staff were also out sourced. Thus the shortage of technical staff/ accounting staff can impact adversely on the monitoring and controlling of the project. On being pointed out, entity intimated that sufficient staff will be deployed very soon. Reply of entity was not tenable as deployment of staff was not done even 03 years after of formation of SPMG. 2 The sewerage treatment plant Muni Ki Reti-Dhalwala, Rishikesh under NGRBA was sanctioned by Ministry of Environment and Forest, Govt. Of India in December 2013 with the condition that the project was to be completed in a time bound manner in two years. An amount of Rs 5,27 Crore was released vide G.O. no-J-19012/8/2011-NMCG-NGBRA dated 28-02-2014 by the Government of India. Audit scrutiny, revealed that no work was started and whole amount was lying unspent in the record of SPMG. On being pointed out the entity replied that work on the project will be started after obtaining clearance from the Forest Department. Reply was not tenable because entity had not made scrious efforts for obtaining the forest clearance even after completion of one year 3. The scrutiny of records revealed that income tax amounting Rs. 6975.00 was recovered from Consultant's bill in the month of June 2013 but it was not deposited with the Income Tax Department up to November 2014.On being pointed out, entity replied that Income tax will be deposited with the Income Tax Department soon. 4. Cash book is not being maintained in the proper firmat (Form 2). On being pointed out. entity replied that cash hook will be maintained in proper format from the next financial year. (Ram Pal Singh) Deputy Accountant General/State Finance Annexure TV Detail of expenditure incurred under SPMG/NGRBA (EAP Component) during the yenr 2013-14 n(Rupees J akh) Opening Balance_________ 78.401 ..... .... .... ..-.-.-~____________- -------------------- . Fund received during the financial year 2013-14 527.00 iterest accrued+Misc. Receipts 259 Total 607.99 Expenditure for which UC furished- by the 72.67 State Project Management Group Amount eligŽible for Audit Certificate 72.67 Closing alance 535.32 (Rarn Pal Singh) Deputy Accountant General/State Finance . 2763435 Fax:0135-2763434 -135 2763436 E-maif: spmgngrba.uk01@gmai.com 0 1? 5 - 2769932 STATE PROGRAM MANAGEMENT GROUP, NATIONAL GANGA RIVER BASINAUTHORITY(UTTARAKHAND) 117, INDIRA NAGAR, DEHRADUN. Latter No,: q4 /SPN G/NGK{B A!,G ,cA;ýö/ Date To, Aud it Officer/EAk P Office of the Accountant General (Audit) Vaibhav Palace. Indira Nagar. D)ehradun Sir. This assertion letter is provided to connection with your audit of the financial statements of the - SPMG Operationalisation and Program Mvanagemet under National Ganga River Gnsin Authority, IDA Credit No. 4955-IN for te vear ended 31-03-2014. Wc aicknowledge our responsibility for the fair presentation of the financial statcments in accordance with the cash basis of accounting foIlowed by the Goverinient of India and we confirrn to the best of our knowlcdge and beliefl the following represenlations made to vou during the audiL T The project inancia stlements are firet of material misstatements inllauding omissions. b Projects lunds have been used for the purposes for whieh they were provided. * Projects expendkurvs are eligible for financing mider the loan/Credit agreement There have been no irregularities involving managemcnt or employces who have a significant role in internal control or that could have a material effect on the project financial statements. é We have made available to you all ,books of account and supporting docurentation relating to te pto(jects. • The proJct has complied with the conditions of all relevant legal agreemenis. including the Financial Agreement the project Apraisal 1oument. the rnes ofNegotiations and the Borrower's Project implementation Plan. Finance Director State Program Management Group, Utlarakhand (c Pr zym 2reo' x6 State Program Management Group. Uttarakhand Our Mission : CYean Genga Annexure- Statenent of Sources and Appuicalions of Vunds mhune uf the Projee National Ganga RWver Basin Atihorily LoanfCredit/Grant No- IDA Credit No. 1955-IN Statemet of Sonus and ApaUon øf Funds Report of the year ended - 31.03.20PI i i Rs.' 000) Particular.s Current Prevæou pnject to Year year d[ale Opening Bffalance, (if =ushahines are controlk,d by the 7,7Q08 0 00 0.0 vunds i euived Arom Gouernmet throutghBde(Teei 52,700U 20170.00 73J70A00 meclude exiernal asitnereceived by Government for ihe Funds i cækied dJrectly yprject SMpUmMntin Autho"J 0 000 Hen~iiay Contriu~in (iFany) 505 0.00 0 0) Total Receipts (-) 52 700 00 20,470.00 73, 170.00 Total Sources (C-A i B) 60,491.08 20.470.00 73.170.00 Expenditures by Component L NG RtA Operationalisaion and Program Manement 7.266.62 12.678.92 9 s 54 Total Fx penditure (D) 7,266.62 12,67&92 19,945.34 clhsiag Bahne, (i cash balbnes are controled by the 53.224.4 7,791. 8 53,224,46 V inance i o PrM a i r 7PMG, NGR IA Uiatrakwd. spi \ BA Dehadn DiVhridun AninIex ire-2 Reconciliation of Clains of Total Application of Funds nme of the Projeet - Nmional Ganga River lasin Auihorit Loan/CreditiGrant no- IDA Credit No. 4955-IN Reconciliaton of Claims of Total AkfppHcatiCin o1 Funds Report of the year ended -3 1.032014 (in Rs. '0001 Current Yea r Previous Year Project to date Particulars 7 - Centre Share State Share Centre Share State Share Centre Share State Share Banks Funds claimed during the year 5.27 0000 0.00 15.470.00 5.000 6f A0 000.00 To-6l expenditure made during the 2 6 0.00 7678.92 0 14945.54 0 year (B3 ______ Less: Outstanding A C Bills (C) 00.00 0.00 0.00 0.00 0,00 Ineligible expenditure (D3) 0.001 0.00 0.00 0.00 c.00 0,00 Expenditure nol claimed (E)0 0.001 000. 0.00 0 00 0.00 Toctal Eligible Expenditures cla med 7.266 6 0.00 7(6892 5 00000 4 00000 (F)=(B')-(C) -(D)-(E) 7,266,621 0.00 .67. 9 _2 _5,000_0____ '5"1 5.000.0 World Bank share fäl 70% of(F) Finance DIrect r Pr5!el SPMG, NORBA Uttarakhand, SPMGL 14 - UUarak hand Dehradun Dehradun State Project Management Group(SPMG) National River Ganga Basin Authority 117 Indira Nagar, Dehradun, Uttarakhand Statement of Expenditure for the year 201344 EAP- SPMG Operationalisation and Program Management _______ ______ ______(Figure in R.sj PartCulars Central Share (EAP) State Share Total Amount Operiig n__Balatice 78,39,727.00 0.00 78,39,727.00 Grant in Aid Received during the year 5,27,00,000.00 0.00 5,27,00,000.00 Add: Bank Interest Received 2,48,057.00 0.00 2,8,057,00 MiscellaneousReceipt 011,71.00 00 31,710,00 Total (A) 6,07,99,494.00 0.00 6,07,99,491.00 Less: E xpenditure (B) 72,66,622.00 0.00 72,66,622.001 Closing Balance as on 31/03/2014 (A-13) 5,35,32,872.00 0.00 5,35,32,872,00 Note: rhe receipt & expenditure figures are as per actual transacions. There is a difference of Rs. t 356788/ bet ween ihe opening balance of this statenient and the bank account figures due to non inlsion of an receivcd fom Peyl Nigi m and habilities to be paid during tlhe year 2012-13. (Finance Director) (Pr r SPMG, NGRBA Uttarakhand, SPMG, åt rakhnd, Dehradun Dehradun State Project Management Group(SPMG) National River Ganga Basin Authority 117 Indira Nagar, Dehradun, Uttarakhand Statement of Expenditure for the year 2013-14 EAP- SPMG Operationalisation and Program Management (Figure in Rs.) Particulars Central Share (EAP) State Share Total Amount Opening Balance 91,96,515.00 0.00 91,96,515.00 Grant in Aid Received during the year 5,27,00,00000 0.00 5,27,00,000.00 Add: Bank interest Received 2,48,057.00 0.00 2,48,057.00 Miscellaneous Receipt 11,710.00 000 11,710.00 Total (A) 6,21,56,282.00 0.00 6,21,56,282.00 Less: Expenditure (D) 72,66,622.00 0.00 72,66,622.00 Closing Balance as on 31/03/2014 (A-B) 5,48,89,660.00 0.00 5,48,89,660.00 Note; Opening balance is based on actual bank account figures. (Finance Director) (Par) SPMG, NGRBA Uttarakhand, SPMG, Uttarakhand, Dehradun Dehradun State Project Management Group(SPMG) National River Ganga Basin Authority 117 Indira Nagar, Dehradun, Uttarakhand EAP- Institutional Development Component Fund Release _____________________________________________ ____________________________ (FiVire in Rs.) Central Release State Release Year I Total Year G.O. No. Amount G.O. No. Amount Total 2013-14 J-19012/8/2011-NMCG-NGRBA 5,27,,0,00.00 Nil Nil 1 5,27G,0 60 dated 28-02-2014 (Finance Director SPMG, NGRBA Uttarakhand, SPMG, N tarakhand, Deradun Dehradun