Indian Audit & Accounts Department
Office of the Principal Accountant General
(General and Social Sector Audit),
Madhya Pradesh, Gwalior
Dedicated to Tuth in Public Interest
No. OAD-Comm./Audit Certificate/VTIP/2018-19/D-                      Date: 03/03/2020
To
\ ,x   The Director,
Directorate of Skill Development,
Narmada Road, Opposite Sai Temple,
- Jabalpur - 482008
Subject: Issue of Audit Certificate in respect World Bank Aided Project "Vocational Training
Improvement Project" CR-4319 IN for the year 2018-19.
Sir,
I am to enclose herewith the Audit Certificate in respect of World Bank Aided Project
"Vocational Training Improvement Project (VTIP)" CR-4319 IN for the year 2018-19.
The receipt of the Audit Certificate may kindly be acknowledged.
Yours faithfully,
End: Audit Certificate.
(Ra    ano   r Gupta)
Sr. Audit Officer/ OAD-Commercial
No. OAD-Comm./Audit Certificate/VTIP/2018-19/D-                     Date: 03/03/2020
Copy Forwarded for information and necessary action:-
1. The Secretary to Government of India, Ministry of Finance, Department of Economic Affairs,
New Delhi - 110001.
2. The Secretary of Government of Madhya Pradesh, Technical Education & Training
Department, Vallabh Bhawan, Bhopal - 462004.
Sr. Audit Officer/ OAD-Commercial


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INDIAN AUDIT & ACCOUNTS DEPARTMENT
OFFICE OF THE ACCOUNTANT GENERAL (G & SSA)
MADHYA PRADESH, GWALIOR - 474 002
ltm9 / DATE:
AUDIT CERTIFICATE
We have audited the accompanying Financial Statements of the Vocational Training Improvement Project
financed under World Bank Loan/Credit No. 4319-IN. which comprise the Statement of Sources and
Application of Funds and the Reconciliation of Claims to Total Applications of Funds for the year 2018-19.
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 examined, 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
opinion.
In our opinion, the Financial Statements presents fairly, in all material respects, the sources and application
of funds of Vocational Training Improvement Project for the year 2018-19 in accordance with Government
of India Standards.
In addition, in our opinion: (a) with respect to SQE, adequate supporting documentation has been maintained
to support claims to the Word Bank for reimbursement of expenditure incurred, and (b) except for incligible
expenditure as detailed in the audit observations appended to this audit report, expenditure is eligible for
financing under the Loan/Credit Agreement (Enclosed Annexure-1) and other irregularities (General) are
shown in Annexure-II.
During the course of audit, SOE and the connected documents were examined and these can be relied upon
to support reimbursement under the Loan Agreements as detailed below:  (Z in millions)
Sr. No.    Application No.        Expenditure          Admitted for Reimbursement
1.          Not applicable           0.252                       0.197
This certificate 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 Legislature.
Date: 02.03.2020                                                  (Dr. Md. Suhaill Iazal)
Place: Gwalior                                          Deputy Accountant General/SS-III
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TM: 0751-2323504, 2323505, 2436827, *ZM      : 0751-2631290
AUDIT BHAWAN, JHANSI ROAD, GWALIOR-474002
Telephone: 0751-2323504, 2323505, 2436827, Fax : 0751-2631290
E-mail : agaumadhyapradeshI@cag.govin


Annexure-1
Statement showing expenditure/re-imbursement position of World Bank aided VTIP
Credit No. 4319- IN for the year 2018-19
(T in millions)
Sr.   Items     Category Expenditure Reimbursement Amount Balance Percentage Reimbursement
No.                        Incurred      Claim     disallowed amount            admissible
in audit
I   Machinery       01       0.252         0.252       Nil   0.252      78%          0.197
Sr. Audit Qffice/OAD (Commercial)


Annexure-II
General
As per letter from Ministry of Skill Development and Entrepreneurship (MSDE), New Delhi
dated 19.12.2018 the project has been closed on 30.09.2018 and the unspent balance of
Rs. 256.66 lakh relating to the project was to be refunded to the MSDE, New Delhi.
However, the unspent amount has not been trnsfened so fa (January 2020) as per the condiion
of the Sanction order.
In this connection, the Directorate of Skill Development has stated that after carrying out the
inspection, the unspent amount will be transferred accordingly. Further, as per Utilization
Certificates (UC) issued in respect of the project, the unspent amount was T 234.87 lakh [T
4035.00 lakh (as per sanctioned letter) - I 3800.13 lakh (as per UC)1, whereas DGT has shown
unspent balance of the project, amounting T 256.66 lakh in its records.
The above mismatch needs reconciliation.
Sr. Audt Office/OAD (Commercial)