G.K. PATET & CO. CHARTERED ACCOUNTANTS To, National Project Director, UNCCD Project, ICFRE, P.O. New Forest Dehradun. Sir, We have audited the accompanying financial statements of the Enhancing Capacity for NAP Alignment and Reporting to 10 Year Strategy of UNCCD and for National Reporting to uNCCD financed under World Bank Grant No TF 012765 which comprise the Statement of Sources and Application of Funds (Grant Financial Statement) and Reconciliation of Claims to Total Application of funds for the year ended 31/03/2014. These statements are responsbilig of the Project's management. Our responsibility is to express on opinion on the accompanying financial statements based on our audit. We conducted our audit in accordance with the auditing standards, promulgated by the Institute of Chartered Accountants 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 financial statement presentation We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements present fairly, in all respects, the Sources and Application of Funds of UNCCD Project for the year ended 31/03/2014 in accordance with Indian Accounting Standards. In addition, in our opinion, (a) with respect to IUFRs, adequate supporting documentation has been maintained to support claims to the World Bank for reimbursements of expenditures incurred read with Annexure I attached herewith: and (b) except for ineligible expenditure as detailed in the audit observation, - NIL, expenditures are eligible for financing under the Loan/credit Agreement. During the course of audit. IUFRS-Niil and the connected documents were examined and these can be relied upon to support reimbursement under the Loan/Credit Agreement. For G.K. Pa t o., Cha ered ants, CA. Pa I 08/04/20 6 " Office: "Abhishek Tower" ist Floor, 14 Subhash Road, Dehra Dun, Uttarakhand Tel. Office: 0135-2650215, Fax : 0135-2658411, Residence : 0135-2760996 E-mail Id : gkpatet@yahoo.com, parimalpatet2002@yahoo.co.in Grant Financial Statement Grant No. TF012765 Grant Name: Enhancing capacity for NAP Alignment and reporting to 10 Year Strategy of UNCCD and for National Reporting to UNCCD Secretariat Project Financial Statements as on 31st March 2014 For The Current Year For The Last Year Particulars I Source of Funds Opening Cash & Bank Balance (A) Grant From WB (B) 56.13,300.00 ICFRE Contribution in Kind (C) Received From DDO (Admin) (D) Opening balance of Advances (E) Total F=(A+B+C+D+E) 56,13,300.00 Usage of Funds Consulting Services (G) Training Workshop (H) Goods and Equipment (I) Incremental Operating Cost (j) ICFRE Expenditure (K) Actual Expenditure L=(G+H+1+J+K) Closing balance of Advances (M) Receivable from DDO (Admin) (N) Unallocated (0) Grant Bank Balance (P) 56,13.300.00 Total IQ=(L+M+N+O+P) 56,13,300.00 . "As per our separate report & schedule on notes to accounts o ven date annexed" Dated :08/04/2016 . atet & Co. Place : Dehradun untants at )Partner Project Director d Accountant Wiliw quA/Asstt.Director General ~14RAMI " WMi qf*BW*Mesty & Clirnate.ChOWn Inifan Council of ForeWy Rmarch & Education v MRM/New Foest,Dehradun-248006 Designated Account Statement Name of The Project Enhancing Capacity for Alignment of National Action Programme 10 Year Strategy of UNCCD and tor National Reporting to UNCCD Secretariat Loan / Credit / Grant No. TF012765 Report for the period ending 31st March 2014 Bank Account No. 496902010087343 Depository Bank Union Bank of India Address FRI. Dehradun Currency INR Particulars INR Opening Balance as on 1st April.2013 Add: Interest Earned Claim Received From Bank 56,13,300.00 Less: Amount Withdrawn for project Expenditure (incl. Advance. Cash in hand & Bank Charges) Add/less: Due to foreign Exchange gain or loss Closin Balanceas on 31/03/2014 As per our sepaite report ule on notes to accoun xed- Dated :08/04/2016 t a xed Place: Dehradun &aCos D h u Project Direartner Proj jrct*ccountant g 1IfNW/Asstt. Director General -a fr/iodvesty & CInateChange ltdian Council of Forestry Research & Education i q-,t /New Forest.Dehraun*248006 G.K. PATET & CO. CHARTERED ACCOUNTANTS To, National Project Director, UNCCD Project, ICFRE, P.O. New Forest Dehradun. Sir, We have audited the accompanying financial statements of the Enhancing Capacity for NAP Alignment and Reporting to 10 Year Strategy of UNCCD and for National Reporting to UNCCD financed under World Bank Grant No TF 012765 which comprise the Statement of Sources and Application of Funds (Grant Financial Statement) and Reconciliation of Claims to Total Application of funds for the year ended 31/03/2015. These statements are responsibility of the Projectes management. Our responsibility is to express on opinion on the accompanying financial statements based on our audit. We conducted our audit in accordance with the auditing standards, promulgated by the Institute of Chartered Accountants 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 financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements present fairly, in all respects, the Sources and Application of Funds of StNCCD Project for the year ended 31/03/2015 in accordance with Indian Accounting Standards. In addition, in our opinion, (a) with respect to IUFRs, adequate supporting documentation has been maintained to support claims to the World Bank for reimbursements of expenditures incurred read with Annexur-e 1 attached herewith: and lb) except for ineligible expenditure as detailed in the audit observation, - NIL, expenditures are eligible for financing under the Loan/credit Agreement. During the course of audit, UFRs Application No. 1 of Rs1,77,26100 Application no. 2 of Rs.8,84,325.00 Application no 5 of Rs.25,23,493.00 and the connected documents were examined and these can be relied upon to support reimbursement under the Loan/Credit Agreement. F .K.P C er oun D ad n CA. Par 08/04/201 Office : "Abhishek Tower" Ist Floor, 14 Subhash Road, Dehra Dun Uttarakhand Tel. Office : 0135-2650215, Fax : 0135-2658411, Residence : 0135-2760996 E-mail Id : gkpatet@yahoo.com, partmalpatet2o2@yahoo.co.in Grant Financial Statement Grant No. TF012765 Grant Name: Enhancing capacity for NAP Alignment and reporting to 10 Year Strategy of UNCCD and for National Reporting to UNCCD Secretariat Project Financial Statements as on 31st March 2015 For The Current Year For The Last Year Particulars I II Source of Funds Opening Cash & Bank Balance (A) 56,13,300.00 Grant From WB (B) 56,13,300.00 RevCrsal of bank charges ICFRE Contribution in Kind (C) 35,94,155.85 Received From DDO (Admin) (D) Opening balance of Advances (E) Total F=(A+B+C+D+E) 92,07,455.85 56,13,300.00 Usage of Funds Consulting Services (G) 27,71,448.00 Training Workshop (H) 14,74,912.00 Goods and Equipment (1) Incremental Operating Cost (1) 2,30,378.00 ICFRE Expenditure (K) 35,94,155.85 Actual Expenditure L=(G+H+1+)+K) 80,70,893.85 Closing balance of Advances (M) Receivable from DDO (Admin) (N) Unallocated (0) Grant Bank Balance (P) 11,36,562.00 56,13,300.00 Total IQ=(L+M+N+O+P) 92,07,455.85 56,13,300.00 "As per our separate report & schedule on notes to accounts of even date annexed" Dated :08/04/2016 K. et& CO. Place: Dehradun c untants Project Directo eet)oPat RMw %UiAW/Assa. Direcor General lidian Coucil of Forel" Research & Education OR162/N0w For5st6Dehradu,243 Grant Financial Statement TF012765 Grant Name: Enhancing capacity for NAP Alignment and reporting to 10 Year Strategy of UNCCD and for National Reporting to UNCCD Secretariat Project Financial Statements as on 31st March 2015 For The Current Year For The Last Year Particulars II Source of Funds Opening Cash & Bank Balance (A) 56,13,300.00 Grant From WB (B) 56,13,300.00 Reversal of bank charges ICFRE Contribution in Kind (C) 35,94,155.85 Received From DDO (Admin) (D) Opening balance of Advances (E) Total F=(A+B+C+D+E) 92,07,45S.85 56,13,300.00 Usage of Funds Consulting Services (G) 27,71,448.00 Training Workshop (H) 14,74,912.00 Goods and Equipment (1) Incremental Operating Cost (J) 2,30,378.00 ICFRE Expenditure (K) 35,94,155.85 Actual Expenditure L=(G+H+1+)+K) 80,70,893.85 Closing balance of Advances (M) Receivable from DDO (Admin) (N) Unallocated (0) Grant Bank Balance (P) 11,36,562.00 56,13,300.00 Total IQ=(L+M+N+O+P) 92,07,45S.85 56,13,300.00 "As per our separate report & schedule on notes to accounts of even date annexed" Dated :08/04/2016 K. t& Co. Place: Dehradun untants Projtet)Partner r W c/A o4i erectorseneral trd i runcil of Fom" Research & EducatiOn lNew Fmr80,70,893.8548. Designated Account Statement Name of The Project Enhancing Capacity for Alignment of National Action Programme 10 Year Straegy of UNCD and for National Reporting to UNCCD Secretariat Loan / Credit /Crant No. TF01276n Report for the period ending 31st March 2015 Bank Account No 496902010Wf7343 Depository Bank Union Bank of India Address FRI. Dehradun Currency INR Particulars INR Opening Balance as on 1st AprZ0 14 INR Add interest Karned 56.13.30000 Claim Receved From Bank Les Amount Withdrawn for proe Expenditure (incL Advance. Casham hand & Bank Charges) 4,6780 ADue to foreign Exchange ga M Baanceas o 31 3 205 13G,S62.00 Dated:0/04/201 hedule on notes Place Dh FotyRccOunts ate annexed" D d ed K Par l &CD. Place Deradu D d Acco tants L _r 1 t PatetiPartner Pri/i A gag12 Ch ered Accou nrant if, "-fOf ForeL Research & Educatior G.K. PATET & CO. CHARTERED ACCOUNTANTS Auditors Report To, National Project Director, UNCCD Project, ICFRE, P.O. New Forest Dehradun. Sir, We have audited the accompanying financial statements of the Enhancing Capacity for NAP Alignment and Reporting to 10 Year Strategy of UNCCD and for National Reporting to UNCCD financed under World Bank Grant No TF 012765 which comprise the Statement of Sources and Application of Funds (Grant Financial Statement) and Reconciliation of Claims to Total Application of funds for the year ended 31/10/2015. These statements are responsibility of the Project's management. Our responsibility is to express on opinion on the accompanying financial statements based on our audit. We conducted our audit in accordance with the auditing standards, promulgated by the Institute of Chartered Accountants 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 financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements present fairly, in all respects, the Sources and Application of Funds of UNCCD Project for the year ended 31/10/2015 in accordance with Indian Accounting Standards. In addition, in our opinion, (a) with respect to IUFRs, adequate supporting documentation has been maintained to support claims to the World Bank for reimbursements of expenditures incurred read with Annexure 1 attached herewith: and (b) except for ineligible expenditure as detailed in the audit observation, - NIL, expenditures are eligible for financing under the Loan/credit Agreement. During the course of audit, IUFRs Application No. 6 of Rs.4,29,214.00, Application no. 7 of Rs.4.93,290.00 and the connected documents were examined and these can be relied upon to support reimbursement under the Loan/Credit Agreement. F . Co., er ntants, 1 C a~ tet 08/0 6 Office: "Abhishek Tower" Ist Floor, 14 Subhash Road, Debra Dun, Uttarakhand Tel. Office : 0135-2650215, Fax : 0135-2658411, Reidence : 0135-2760996 E-mail id : gkpatet@yahoo.com, parimalpatet2002@yahoo.coin Grant Financial Statement Grant No. TF012765 Grant Name: Enhancing capacity for NAP Alignment and reporting to 10 Year Strategy of UNCCD and for National Reporting to UNCCD Secretariat Project Financial Statements as on 31.10.2015 For The Current Year For The Last Year Particulars I II Source of Funds Opening Cash & Bank Balance (A) 11,36,562.00 56,13,300.00 Grant From WB (B) 32,96,700.00 Reversal of bank charges ICFRE Contribution in Kind (C) 18,45,000.01 35,94,155.85 Received From DDO (Admin) (D) Opening balance of Advances (E) Total F=(A+B+C+D+E) 62,78,262.01 92,07,4SS.85 Usage of Funds Consulting Services (G) 27,71,448.00 Training Workshop (H) 14,74,912.00 Goods and Equipment (1) 15,750.00 Incremental Operating Cost (1) 21,88,034.00 2,30,378.00 ICFRE Expenditure (K) 18.45,000.01 35,94.I55.S5 Actual Expenditure .L=(G+H+1+J+K) 40,48,784.01 80,70,893,85 Closing balance of Advances (M) Receivable from DDO (Admin) (N) Unallocated (0) Grant Bank Balance (P) 22,29,478.00 11,36562.00 Total IQ= (L+M+N+O+p 62,78.2 92,0 "As per our separate report & schedule on notes to accounts of even qApp nexed" Dated :08/04/2016 Co. Place: Dehradun u ts D~.eb U U %oil(Parim artner Project Director Charte d Accountant ;C4w xmft/Asstt Director General If Wilqq/Biodiversity & Clinate.Change indian Counl of Fomry Research & Education *9,tapT/ New ForMu.lAWWI-24M00 Designated Account Statement - Name of The Project Enhancing Capacity for Alignment of National Action Programme 10 Year Strategy of UNCCD and for National Reporting to UNCCD Secretariat Loan / Credit / Grant No. TF012765 Report for the period ending 31st October 2015 Bank Account No. 496902010087343 Depository Bank Union Bank ofindia Address FRI. Debradun Currency INR ParticularsINR Opening Balance as on 1st April,201S 11,36,562.00 Add: Interest Earned Claim Received From Bank 32,96.700.00 Less: Amount Withdrawn for project Expenditure 22,03,784.00 (incl. Advance. Cash n hand & Bank Charges) Add/less: Due to foreign Exchange gain or loss Closing Balance as on 31/01/2016 22, 00 'As per our separate r &sched to accou a d" Dated :08/04/2016 u . P Co. Place: Dehradun tants 411h(Par! I Patct)Partner ProjectDrco PruectCh d Accountant gl 4illl/Asst Director General e ai l/iodiversity & cOnate.change ft 6 of Forestry Resach & Education AC ed,AcconDdtn248a Schedule for Project Expenditure Grant No: TF012765 Grant Name: Enhancing Capacity for Alignment of National Action Programme 10 Year Strategy of UNCCD and for National Reporting to UNCCD Secretariat Expenditure Expenditure during Expenditure Schedule ofConsultancy Expenses during the year the year 2014-15 during the year Cumulative till Date ?filklf_ZDI3.4_ I.Consultancy (Natural Resources Management Consultant) - 5.59.200.00 5,59200.00 2.Conultancy (Comunication Specialist) - 5.59.200.00 5.59.200.00 3.Conuitancy (Project Associate) 1.06000.00 1.06,000.00 4.Conultancy (Financial Consultant) 2.60.000.00 2,60.000.00 S.Conultancy (Policy Analyst) 4,14.770.00 4,14.770.00 6.Consultancy (Land Management / Degradation) 4.19.400.00 4.19,400.00 7.Secretarial Assistance 1412.000.00 1,12.000.00 R.Office - Assistance 3.40.878.00 - 3.40.878.00 Total - 27.71.448.00 - 27,71,448.00 Schedule ofbreakup of Fixed Assets Balance as on Balance as on Balance as on Cumulative till Date 1 102015 t_ 31.03.2015 31.03.2014 Cmu Asset Type 1. Photocopier Asset Type 2. UPS 15,750.00 15,750.00 Asset Type 3. Vertical Blinds Asset Type 4. Partioning Hall Asset Type 5. Network Printer/ Laser Printer Asset Type 6. Furniture Asset Type 7. Helogen Heater Asset Type 8. Handy cam Asset Type 9. Digital SLR D5100 Asset Type 10. Point & Shoot Camera Asset Type 11. Refrigerator Asset Type 12. LED TV Asset Type 12. Air Conditioner Asset Type 12. Samsung Galaxy Note II Total 15,750.00 . 15.750.00 Schedule of Other Expenditure Expenditure Expenditure during Expenditure during the year the year 2014-15 during the year Cumulative till Date 791 E-7n 701114 Office Operational Expense .803.02037004181-0 Training workshop 21.8034.00 14,7 .9100 4.4912.00 Total Z1,88,034.00 1 17.529(.00 1 3 Dated :08/04/2016 For P Co. Place: Dehradun Project Director nant *M/Asstt. Direu Gn " qNA/ww* & omw.Change Ofesearch & Educafon /Ne"W forest,0ehadun-24800 Bank Reconciliation Statement for the period 01.04.2015 to 31.10.2015 Particulars Amount Balance as per Cashbook (Dr.) 22,29,478.00 Balance as per Passbook (Cr.) 22,29,478.00 SDeh.radur Reconciliation ofClaims to Total Application of Funds - Name of The Protect Enhancing Capacity for Alignment of National Action Programme 10 Year Strategy of UNCCD and for National Reporting to UNCCD Secretariat Loan / Credit / G;rant No. TF0127i5 Report for the period ending 3 1st Octaber,215 15 Amount (Rs '000) 2015-16 2014-15 2013-14 Projecttodate Bank Fuads Claimed (A)I Withdrawal Claims for 1st quarter as per IUFR 4.433.26 17' 26 4,610.52 Withdrawal Claims for 2nd quarter as per IUFR 1.2812R fla4 1 2.165.59 Withdrawal Claims for 3rd quarter as per IUFR 11,00 Withdrawal Claims for 4th quarter as per IUFR - 2,52149 0.00 2,523.49 Total Bank Funds Claimed 5714.54 IS8S.06 0.00 9,299.60 Ttal Expenditure made during the year (8) 2.2037 4,47674 0 6,6802 Expenditure as per books at account 2,2031 4,47674 t 6,680.52 Less: Outstanding Advances I Cl II 000 Ineligible expenditure (D) III Expenditures not Claimed (E) IV Total Eligible Expenditures Claimed F (B - C- D - Ej 2203.78 4.476.74 - 6,680.52 World Bank Share A 100% of [F above (C) 2.203.78 4,476.74 { 6A80.52 Claims in excess of Expenditure (A - G) - "A" lx r our p&4c IV on ook-, Dated :08/04/2016 & Co. Place Dehradun r tants atol"ern Project Director Chartered Accountant I ~ /Asstt. Director General t f ( 7F vR /Biodiversity & Climate C.ange Indian Council of Foresry Research & Education 9J t,'t,/Now Fmrest,Dehraunl-20006