ORISSA STATE DISASTER MANAGEMENT AUTHORITY BHUBANESWAR STATUTORY AUDIT OF ODRP FOR THE YEAR 2017 - 18 SRB & ASSOCIATES CHARTERED ACCOUNTANTS 5"' Floor, IDCO Tower, Janapath, Bhubaneswar-751 022. Phone: 2541043/2545891 Fax:91-674-2546414 E-Mail: srbbbsn i redilTmal.com 5TH FLOOR, IDCO TOWER, JANAPATH. JAJPUR ROAD - 06726-220345 l Associates BHUBANESWAR -751022, ODISHA NEW DELHI - 011-51601983 TEL :0674 - 2541043, 2545880 CHARTERED ACCOUNTANTS FAX 91- 674 - 2546414 KOLKATA - 033-30930975 Email:srbbbsr@rediffmail.com SECUNDERABAD - 040-27510739 INDEPENDENT AUDITOR'S REPORT To The Members ORISSA STATE DISASTER MANAGEMENT AUTHORITY Report on the Financial Statements We are engageq to audit the accompanying Project Financial Statements of ODISHA DISASTER RECOVERY PROJECT(ODRP) which comprises the Balance Sheet, as at March 31,2018 and Statement of Income and Expenditure and Statement of Receipt and Payment for the year ended on that date, implemented through ORISSA STATE DISASTER MANAGEMENT AUTHORITY( "the Society") vide Letter No.4929/dated 26.11.2018. Management's Responsibility for the Project Financial Statements Management is responsible for the preparation of the Project Financial Statements that gives a true and fair view of the financial position, financial performance of the Project in accordance with the Accounting Standard prescribed by Institute of Chartered Accountants of India with due regard to the regulation and standard of audit of the Comptroller and Auditor General of India and will include such tests and controls as the auditor considers necessary under the circumstances and the guide lines contained in the financial management manual for ODRP issued by World Bank. Those standards require that we plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free of material mis-statement(s). Our audit includes examining, on test basis, evidence supporting the amounts and disclosures in the Financial Statements. Our audit also includes assessing the accounting principles used and significant estimates made by the management, as well as evaluating the overall financial statements / presentations. We believe that our audit provides a , G,hlfneshW CHARTERED ACCOUNTANTS reasonable basis for our opinion. However, special attention was paid to the following: * All funds provided by the Government of Odisha with World Bank assistance have been used in accordance with the conditions of the relevant agreement and only for the purposes for which financing was provided * Project Financial Statements are prepared on cash basis. * Proper audit trail providing linkages between the Books of Accounts and reports preented to the World Bank exists. * The Project Accounts have been prepared in accordance with the Accounting Standards and Policies and give a true and fair view of the financial position of the PMU of ODRP. Auditor's Responsibility Our responsibility is to express an opinion on these Project Financial Statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the Project Financial Statements. The procedures selected depend on the Auditor's judgment including the assessment of the risks of material misstatement of the Project Financial Statements, whether due to fraud or error. In making those risk assessments, the auditor considers Internal Control relevant to the Society's preparation and fair presentation of the Project Financial Statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of policies used and the reasonableness of the accounting estimates made by £Bhubanleswar C CA CHARTERED ACCOUNTANTS management, as well as evaluating the overall presentation of the Project Financial Statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. Basis for Qualified Opinion 1. In case of other receipts there is a difference of Rs.42.52million between Audited Financial Statement and IUFR. t 2. Physical Verification of asset has not been carried out during the period under Audit. Opinion 1. We have obtained all the information and explanations which to the best of my knowledge and belief were necessary for the purpose of our examination. 2. In our opinion, proper books of account have been kept by the Project Implementation Unit, so far as it appears from our examination of the books. 3. The Statement of Accounts dealt with in this report is in agreement with the Books of Accounts. 4. In our opinion and to the best of our information and according to the explanations given to us, the accounts of Project Implementation Unit of ODRP give the information in the manner so required and give true and fair view, subject to the qualifications and observations given in the Management Letter in as much that: sA s.j C, i~ 13!U8eva (Ik% SBB&Associates CHARTERED ACCOUNTANTS i) In the case of Project Financial Statements of the state of affairs of the Project Implementation Unit as on 31st March 2018. ii) Interest earned on the savings bank account of PIU is being credited to the Project Implementation Unit's account. iii) In case of Balance Sheet the state of affairs of the Project as on 31.03.2018. iv) In cae of Income and Expenditure Account of the surplus for the year ended on that date. v) In case of Receipt and Payment Account of the receipts and expenditure to that date. Place: Bhubaneswar For SRB & Associates Date :06.02.2019 Chartered Accountants F.R.N.310009 CA B. Mohant ncD Partner M.No:056264 1 l � \ � �. О .✓ С) � д �_ �, ° и и � � u�i v� т й � � О ��,, � � О � ' ui мi пi оо � • � , r.i ' �j • рр �р � = а и rv n т ш � - � N � ,1 гV оо о г� н о � V/ �� � �,,� � � v �-i � н � с ы � � � - � м А s � � � о w и и и v о ,л о � v v о г� n о и и и � и L^ оФо °о о� �� � . � . N � � ,� о U Ф � ы N i.-j � л О. О LL � О М М �--1 �--1 1'' -� ��рΡ Q v „ О N N f� N � 1O � f G. г � W 1� R ,л�' •ы 0 � О ` � �гi и1 7 Г-1 � � � , � N � . Ф Ф ' _ '. � �� � Q N л � N loD ��П л �О 00 [cr`,'',у.'/"„��ii��f,.. �/� М 00 t � 7 С Ш' �О' � Й h;в W с� г�» � +�у О z ^ а � � �7 � � � G �1 � и F 0 и' ,., р '.�', ! � � � z с � � � Q G т а оо а � � г ш � � �� д = ы N � Ф Z Й О > � ш а а � � i м "� г ш Q '� т о�с т 1 � р т с v F � [S� L7 и ii с .� ОС W=_ ы N Q �_ � �� а у (р и с �' � Й ш� '0 0/ G � N � t1! � _й й а а у Q � Е � f= �г�g � й � ��t., й v v � � о �^'��W Н О ир v �° о � � � т и° огl = f/J и а а - о � с т �; � О х � О `л й о° а � LL с � а ш й о` `о `0/' й о� � '� '^ ы г� £ � .� � о О � �� а � � � о � t �.° у о о й v О � � LL й й У� • й N ш й Q ац О�С Q � � с L С°° '^ г� - ��� � � О а+ ср О ы 7 С � w 1] гСо и 0 и и гj' И j т О! С � G1 � С о _� б О О д р � ОС О � 7,F ���и � 7 т � р V � ш о�i о � �' и т и го го N а с_ (J ±+ Q с с а+ ы У � т и ЬП -о i С N С (6 'р � Ш П1 ш� \ + 7 С Ш уыj 'р и � U +' � � + � � Q = •й � т ъ и � '� '� <о г' ' т и С v v ы � ш w �� � �°° с а а с+_ ,v, .Е с w � и с= й � � а с.о� F.''�'' ё Е�°° п.� ' `.' о го о � °_� с й с= �i т О,`�., � с� 'й .� '� д л г�i т v а а л г:i с� n � _ f0 � С С_•� Ш'"{ л fV fV (V tV N � V V о с� а.�, у Ф +� +� � У ы+• и ы+, и � �? �е � Е о,.и, й и�;,� ш ш С с С с с с LL � 'и � г�i ш ш ш ш м v ш ш vi ,� с о о � т� > � � j � 01 Q- а 41 f1 Q д S1 N П1 0. д с О (0 ,,,, Q Q о N Ш � ш о �� о ,� с Е Е с Е Е Е Е с с Е Е с й 00 otf v°о о й � l7 и р о о о о о о о о� с о о о ��i т ,� и С'� v v � и а V V Q и V и и Q Q и V б С у N�'? � ш О р. у у �р У � й � Sг 1] О s� SS] 17 1] О О д 1] О О � О L� � т� Z ........ О оС и l7 О F- 7 U и и V и и и и и и и й U Н Сд и t� LL а� й Z Q°° т т v л.� г� N л г.rv т v, � г� . . . . .� ri г�i rv r.i г� v v`Л � г��� л SJr�Л. �, � •r й °и' �`' ',,, д А � п °� ч5 � , с t� Ф t' 4 ��`* Cr,�'` � � й � ои °о с � и и .� � � �ч ri ?� й й N � rn V� с� пi vi � vi n \`� д � а � � о .и-i � � н � ` � � v� � �с � оо .--i о оо v о о о и® 1� О �.1 и о � о о о � с�' iч .1 т.1 г+ о о о и с � о н � v й iл о о r�i �г` � аио N л т N г� г� т от +а гЧ .-1' n пi�' L г� � q� С_. � } ! � �� � �.�+ F К ь' �` го �' С"i рС д^ Q й �--ь Q Q � �' ш � � •� in � 2 р й а � а✓ й Е о �� с � Q � �,�в� � fO ш х LJ а� Q н � n а а� v ? й ш L т а с� w_ t� vI г ш � г°� й и > � р� о°° й т О°°_ `� й й Q� �� �� � z т� �' и " v Е ш � т о х о о О � ��с � i � ш а z н � � о�с '¢ ш°1 ° т т,а ш ш о п т т о �`'� r Q М е-ь ++ ' F- J] и Й п � ! г ш Q О �у a�i � �и р? � и'^ 'й U й с а с г'�'о " t11 +., с v 0� ш� � � га '^ •- с ь. Q> 2 и х � ,.�, +в и �_ � и t т т> с�.� �` й�O G] � о 00 а �+- � � .6 ��� ш ш� й й Q ш V v т _ ос ш - и � ,{� ш аС а ш птi r � т О й�� 2 f, и л и 1� н � n .... Q {д й И_ й а ш � й о й г`� '� � Q ' � й р Z � й л' г� гА 1� о n� cQ Q� О Q а � и и� � _U L й 2 р т ~ �"� � а И-° т v rn о rn о и и о о и ео и т о ао и.� ш ��а и�'-` т ао ш о т о о � т � и � т т о и т � � "` ь�. О � О У т гv и о т .1 и т т и г� л оо оо л оо т�t т _ С и .-i гч о о оо о о г� ,1 � й г�i � л ni ,-i с� й ai _� � о о оо т о� и г� о г� .1 и.1 т и и � г� ао и т N N О � N.--i ш .--� N� и V cF N�D N и1' О .--1 О О N l0 N � О N 0^0 Оо � � � �-1' и i � Ф со � а' гр } ш = U1 } 12 } Ш � и г0 П1 ��,, L � i � vr �.'�7 � и рр � с Q t � r д г�о о � ��� � ш � � � ш р и ��, � 1- 'и � -о г�о � � г�о �� к ?;' � р р и � и о о ш > с� и а� а1 v " -Q � � � Е а О � �^ � о � ш и ш N Ш х ш т р_ ,�7 т �Ш _ � � � -� � � 0 г0 � � -р � 1-f� t Ш 00 U t+ С Н � � � �i � и i .. ёг �с i!? � �� оС � Z ш. ?� �' U�'^ � й г t С � т r----�--�_ � Ш О •- : • t1+ О- i3 С Q� 'п й r... V�� F- � v`�i ? Н �� f�1 U�+-' ы И гц Z I� т� Z •_ •_ у � . i7 Q д `] О ц � � й... �� ш.....�ш 'л г� � Э....с: 0 й й�� ii U ii �~•.�.�:^'t,� а� ��о�6�-� # ��� �, о � � � � Q � � С v С о � � О � 7 V О � � а� а-.� l.7 N О а� ° v v��°C о 'а рС ��., ��., Q' � и - � - = 0 ш � с с ш а� � П � о z � � � � �:: ,- :- `'' Q г� о � м и � м -v -� г ш j � й ��-1 ш � N N ' й ';'' ��, _ � ш р т v '�^ � � � rn о`�о °м � ` ; _� �i о о и и и гч � ��� С7 � а�,_�..i оо г� `" � No м ,�,s а ос � *' г� � � ��г С� а>=�о о ,�t а� о т о - �''�, т � � > � £ � ш Q ш � а n. а -° й � � ш � Й Н Q о?! � � � р Q � ш � ,,,, 'л р � � ,F.�.�. О F- � р 0 � �и"� � Q й = о _г ш •� �� � � и о Q- `и� '�..° � й 0 � v � �э: ° � о � � .. ,.� � О � }' L N П1 С � о � о � ш v х � V ш � Q с Q . � � Q Q д v v Q I � � � О � � � С � й L Q а � м О ,� а� �-+ � х с � L и' о � � о � � � � � � " а � - � L • � � Й � � � ��,. с +• fO � с � `� � � о о � о� м v° � й � rn %'` с � � ш� с �° о аа°о `� f6 г1Dч ш � а, � +, � ао а v � °2S �° о й � -� с с ш о� а; о о Е ч? т v cn � L о �� v � � Q с й � z т с о V 2 й U l.o� � � О t� �! Q г�о z �- LL V и. .�° cJ а� ,,•е.:§ • �ar. й �, � Ffц Н � � r: � � 4 L� ❑д � � � +7 . '., д� Ф ь д��,# С��, ... ......_ 1 l0 О 00 ��N О rv О'�D ш� О О О N n....... гV � � Ol .._01 и� � в-�-1 О ON1 ��� pmj ' О 1� и'� lD п'1 v5 °� 0�1 О п �t О Z. С ��,, 1� С7 � О t31 N П'1 � N� Г�-1 л О N О.-л-i ^ й й оо гn С � . _ п1 in т N ., О � _� ,� 0.i мi � М � � ri � Q л н 1� � � ОС Q� N° г и а г ш а 2 р � р � � '� го > > О z Q� т и� а � � ш� ш р т ш^� s °ii о" `; `� �`^ � � z � � � .м+ ....... и С � � � � L 4з Ш ш а Q>, � й и � о Ш к 0� ... � �.. � и iв г�о ^ о х�' � и �' F`� д� .и.� � ��'° � р. г ш Q а ° ' х � т " �, � � � � � ал й Е � > � � О ... ш 'ш Q>= o2S `� �' � �°-' � �° .� а ш С го ' и`ш L а v о о � v v О т Н= ~� л o2f '` с °J т � о' г т 1- � Q� �� � ос � � ш ш,� а. о р � � - с� .� ш ш о V> а f2 и t.....�� �^ д н U г° U й й , С С С� .....� � и и' . й й ш� ш Q •> -С � °-� и и+в � а С ш ш ш о 0 и? С С � ш ш � р� � ш й N� ш �..� ш С7 Q.... �т а.д ��V й � г'�о ��� г�V й> � �.� � ��. >j С +�+ +�+ Q W . р_' Гi И И � � ~ U СС � И Ш,' CJ ~ J J д� CJ U� ., J� Q гL , й С С И Й а � � N.. ..О .. ���. �О � lD и1 О 00 1� М 01 01 UJ .. О' о0 �. гV �О fV . � N - � Q�� о М ° о0 Q1 �1 �''... г1 О i/1 �. п1 � а0 01 ' О.� 00 � О М �''... ш И � а у= � �. �р О с-1 М Q1 � и'1 Q1 М�� и1 N N� i--1 О f� �-Э l0 с-1 , р1 р С оо О о0 оо oi h .... т 1� i0 о0 ri N rn tD оо � N' �П ', �..... н Ш' Q� �� о � � о � и и т � ш с� � � г� �л F. Q � � •С о о о � � rv � п п rv и � г� т � т � 'i' ,= о О� Q Е, � °о пi cn �� о г� ,� л й 0 LL Z ш .... а in р N `�'{ I� Иosor � � ,.., U у � р O1 о и ........ / S а �1г+�у �� GJ � � ��.;; •L � � а ul � с � й ш -о � ' ., а � х s � - .г ;: v � ф�{ ti .' " f � ё � у� �� � �� Су ,,� ff � Q о :? и�� и i � р � х ' - L_ С (9 �. р. Ф о ,�, ,� со i„........ и � � � ... с = 'О � о ........ С С)- х �v� й U1 � ?- ~ � у f9 Х дЭ � ср V'..., � Ф С7 � т со ..... гв о ш со и Ш i. ар г.д :� а ��-tз т7 Q ~� У �Г у� €? ш С го '^ С . � f9 , � '� С 4% � � Т ., � Т О С ,, р Т. � ., LL о � , � ,,. . .С � , +� ` и � � �' ',, � Q �, U � ы г� , �� �-. й й С Q t t С С Ci > � и� и' го О й_ С U1 Ш Ш �.. Q�,� т г� � �� � и +' р и> Н f- � т� LL и ш ч- +' � � О с� и � С7 й й�� й ��' й s>°ш а сп ' ш l7 �' �' � а� й О гv о о о о о о о о г� � rn о т о оо и г� о и и о о о � г� т о т г� о w оо о о и о о о о о г� о о г� г� о о г+ � г� и т � г� о оо гv о и г� ш о т оо г� г� � о и о о о о о о оо о о � г� � о и г� .� о � и ео и � v оо оо �л ш оо ,� т � оо rn г� � ш о о о о о�' о о оо г» ао м ш о ш ri о й й� г� � г� ,-i г� и � оо гv гп о г� и �л и и и ш и �.� о т ,� т�.� г� � � т и и г� о оо т� � и и,� о и� �ч о о о о о т о о �ч ,� г.� ш � �,� т N ш N N � а й � т N^ й о о гv й � г� � г� 'i ш И � LL И � � П% с Q и и с а � °� а ш " й ш U � а' io ш � ш га й р.... -о_ � t О О ср и й го ...... О и и оп У и.. 'i L с� ш ш i с v т......... Q � й '� � � О ш '^ cLo й и U О а � j � U1 "� с С��' р tco гсо и д.] N+� +' и� и v U � У � т и а+ � , и с гв ,о N v� и,с v ` Ш с р П1 го с LL с U ш Q с С �р и с П1 с � ь+ 3 LL р S] и t г0 +� С tp т У ,. у а у О � П1 ЬО И с Q д со со р U1 а`+ а� L с О � О т � Q т и ,п ш с ш ш гв . х га и� LL с с� U+, U 3 � Н т и J ш Z �� .... Х а+ 0� ш с а �' И i j � ш U•� .с Q>, О О� г с Q-....... О р'а=� а, '� О т F- J р� •� а ш у а�.,,. �°� Q ш р� ш a2S �� o2S � г° � с..... U и Q г° U ш ср Q Qj, 'с с Q т� О и го оо +� с Е� го х од а оц Q � т �� s U�. � од О оп ш� �;о .'��. ш ш го с р. У ш и О L U ш С а г гр И и� 0 � Н� а � с7 �� й ш а V и и•L ,.� v v к с � t с Н�'о р_о о с о од и ° � � Q У Z Q z�� И �� �� � с � й N� w J.С •Q Ш.,�с о, С N С L1 Q�>,,'. С й ч-- т+-р-+ и.. и е х= Q= Q � а� с о� го v ч- � О�� ш ш`�° о с� о Е Е*' � ш о� гл ° i� О _ и U С� У т а � т _ и и 2 т ш�� О О а а т�� и Q Q U ш ш � ш а а а и и и о rn о и о о о о о о � о оо � г� о о и о г� о' и о � о ео о о о оо � оо о � о rn о т о оо о оо ' т о оо г� г� � о й о а о г�i о а о � гn о � v о rn о гч и о о о о оо и .1 т ш л и� rn.� о � г� �t �' о т г� и т оо г� .� о ,� оо о оо о ш �ч ш м � т и оо ,� а г�',т _ и о О ш .,�е � • s�,, и � ......... �� } � � ��� N •�........ Q � \ � .� ,� '�. l� �, '� ; Q й `� с ш � а � '-� �� .. !, '^ с О ci р_ а й ,�, � ио а ���' ррр � У �-1 U N'. ш и Ф с •.� .,� п ._ +' Ш � �� ш а ш с О ..� +`� ь� а и '^ °q �� �`"��"�°.-� � т:° � й' � � ;й т у с� с Q ш °1 т�> =' и', Е � и О � ш о > т а Е Е.S ё$ ё й м и о�' �•ш о v � о о>� о � го о v о � +' и с и а� а'' '-' � р" С� �.с, й v а т, а v ш � 5 � о� р с � cpi й а О cp.r \ Q и�O � с Е од Е го с� а+ С7 а� +� г о и+, r ос О(7 о О с_ О О и и и+_ и с с с и ++ � а� у>. � v• � t с га го '. � с гр ' с Н�� и а U и V и �+� i �о Х� о-в' �' к о-'о �_� а � о� о �°- о о � Ё°' °' ш ii U � Q Q ш ш Q т U а � 0 и и 2 и а и и � ш�� n_ � г�° �� о о � о й, й т ш т ' о° .m-i о°о й а1Oо о т и т г�l О т � о0 г� rn'' л о о� rn о0 �n .-i � ✓' ш � vi ai � � � и� n о � о� гn г� .� eV � � т о л т т rn г� г� v т и г� ао � � о� �; �-+ � v� оо л 1� л л � оо ,., rn о�0 � � � N 0�0 � �� '' N N л О М r�'r' � � м ----� р � 1 С О -�, и �о С � � � U .. +� � w С � Ш t�.. � ......... U и Q т . . ...LJ Q о � � и 's р �го ро o2S -✓ � v ш N � й �л � ` � � • U_ � И.., � V1 N С "°_�уΡ* � и С L и � р Q' � р<° ш Q Е- r � `1-- � � i С ', '� � � �., V.. и ,R о�р � О О � т го � v ш � й � ��. � У, t� й й •� �. i U о- со 0_ � � r � О v> с с .1 и fl- N ш ш •,., `� >. х � с> с с � � .-i �� а го ' ш v � ;-�1 О С П1 П1 и +л й� +-' � а О- •� П1 С � � С n� �� й н ш� о у о о v а И ,v о � х и Q 3 ,,..i ' С+, С � С С С С и И Q j м И и И С i.� С� У А � оц �,� ш � о v о о о о L ш_= с+, °ц у.° оц '-° � с G И ОД � Q7 а д' �V Q- �а--� �++ U а�+ GJ С рр И = ����. (6 f0 � ,� °и °2S �+ с ' Е од � Е � � � го ш о?S с � с -в � т г л _ и v • � � аСΡ v •,�-,� + v + + n�. ' � 3 � Q � - � р � � •� � д �' � f2 Q,I � С � � С ii С С � � 1] � ,', � С � ,,,, G! U � 'И � , � ,�� � го `O ш ш .� о 7 о о � о о.Q- .Q- �� о о f6 х �� о и И �- �i-�s оии=с� иис�ааi-и ис�� LLQLL ййй F' р о \ � ,�. Q .� \`��' �' N .. tз т -��д � [� � м � -� о � С � О а I И ш � �_.,�� � fp � `'�'l_ .й О ш � � Q а о `� т 1O ojf 'О р � :Э}, � ш N L_ �' т � т � � О й � z т � Z � � . �i и �i - . F� а � л �,.g в 5дгrt�г4 `п qt,� 3 �� И и '-, Ф ) � � � J г С�� O0 �.. �'. . tf�� 1 • �s��i ORISSA STATE DISASTER MANAGEMENT AUTHORITY ODISHA DISASTER RECOVERY PROJECT (ODRP) 9th Floor, OSDMA, RAJIV BHAWAN,BHUBANESWAR SCHEDULE -1 Fixed Asset Schedule Particulars Opening balance Additions during Deletion Closing Balance as on 01/04/17 FY 17-18 as on 31/03/18 Furniture & Fixture 184,563 176,840 361,403 Office Equipment 1,SO5,243 - 1,505,243 Computer t 258,831 258,831 Software 497,036 - 497,036 2,445,673 176,840 2,622,513 As C ORISSA STATE DISASTER MANAGEMENT AUTHORITY ODISHA DISASTER RECOVERY PROJECT (ODRP) 9th Floor, OSDMA, RAJIV BHAWAN,BHUBANESWAR RECONCILIATION STATEMENT OF GRANT Rs. in Million Particulars Year 2017-18 Disbursed by Government 1000 Received by Project 1000 Difference 0 (Bhub,nes,,, ORISSA STATE DISASTER MANAGEMENT AUTHORITY ODISHA DISASTER RECOVERY PROJECT (ODRP) 9th Floor, OSDMA, RAJIV BHAWAN,BHUBANESWAR ANNEXURE-1 COMPONENT -1 SUB-COMPONENT-1.1 Particulars Amount(Rs.) Housing Reconstruction Expenses(ODCH) 242,048,000 Construction of Disply Board 31,972 Shifting Allowance Expenses 36,935,058 Rental Allowanfe Expenses 9,030,090 Total 288,045,120 ANNEXURE-2 COMPONENT -1 SUB-COMPONENT-1.2 Particulars Amount(Rs.) Construction of Internal Road & Drains 286,491,703 Construction of AWC/Primary School/ANM Centre 146,429,862 Pipe Purchased 24,257 Pipe Water Supply Expenses 43,817,629 Tubewell Exp 130,168 Survey & Investigation Expenses 67,032 Total 476,960,651 ANNEXURE-3 COMPONENT -3 Particulars Amount(Rs.) Consultant's Fees - SIDM 2,360,000 Travelling & Conveyance - Training & CB 184,413 Total 2,544,413 . S9hubaneswar '-i AcCGOX ORISSA STATE DISASTER MANAGEMENT AUTHORITY ODISHA DISASTER RECOVERY PROJECT (ODRP) 9th Floor, OSDMA, RAJIV BHAWAN,BHUBANESWAR ANNEXURE-4 COMPONENT - 4 SUB-COMPONENT-4.1 Particulars Amount(Rs.) Hire Charges of Vehicle 238,172 Bank charges 3,227 Electrical & Maintenance Expenses 18,709 Misc. Expenses 33,000 Meeting Expertses 57,727 Office Contingencies 10,270 Office Maintenance 156,148 POL EXPENSES 601,384 Printing & Stationery 128,365 Repair & Maintenance of Computer 670 Telephone Expenses 35,879 Training & Capacity Building 70,505 Socio Technical Support Expenses 20,654,780 Annual Maintainance Charges 22,420 Attendant Allowance 401,800 Consultancy Fees 782,857 Employer Contribution to EPF 191,527 Employer Contribution to License Fee 42,669 Excess Salary Payment Internal Audit Fees 316,800 Leave Salary Contribution 297,193 Pension Contributions 658,382 Postage Expenses 12,720 Professional Charges 12,203,828 Salary & Allowance 5,260,978 Statutory Audit Fees 47,200 Synchronization Charges 5,750 Tally Subscription Charges 36,320 Travelling & Conveyance 107,547 Repair & Maintenance of Vehicle 5,345 Repair & Maintenance of Office Equipment 19,203 Fixed Assets (puchased) 176,840 Total 42,598,215 ewar ORISSA STATE DISASTER MANAGEMENT AUTHORITY ODISHA DISASTER RECOVERY PROJECT (ODRP) 9th Floor, OSDMA, RAJIV BHAWAN,BHUBANESWAR ANNEXURE-5 STATEMENT OF BANK .AANCEA5 ON 3 18 Bank Accounts Opening Balance Debit Credit Closing Balance Andhra Bank A/Cno-76912 RANGEILUNDA - 224,735 - 224,735 ANDHRA BANK A/c No-99108 CHIKITI 1,034,388 30,779 1,065,167 Andra Bank,Chatrapur-0692 DPIU 98,746,411 3,824,900,065 3,913,010,874 10i635,602 Flexi Deposit Andra Bank DPIU 191,180,000 3,052,250,000 3,050,515,000 192,915,000 Flexi Deposit SBI DPIU 4,639,000 332,750 609,116 4,362,634 State Bank of India-527 DPIU 1,176 609,253 609,365 1,064 DCB BANK A/C NO-0055 CHIKITI 520,585 2,758,694 - 3,279,279 ICICI BANK A/C-149701000061( Rangedlunda - 75,082,192 - 75,082,192 ICICI BAN K:000585-CHHATRAPU R 58,692,807 43,040,214 75,046,147 26,686,874 ICICI Bank Flexi A/c-549 CHHATRAPUR 169,358 97,339 72,019 ICICI BANK A/C NO-2432 CHIKITI 38,296,909 57,184,126 75,428,042 20,052,993 IC FLEXI A/C NO:326813000123 CHIKITI 9,900,000 -49,900,000 UGB SUNAPUR A/C NO-7699 CHIKITI 1,592,481 54,426 1,646,907 U G.B.-84018832242-B.D.O.-K.Kote 10,875,287 131,581 11,006,868 Axis Baik-A/c-914010018572602 Ganjam 32,353,515 56,895,184 35,421114 53,827,585 Axis Bank,Berhampur- 0367 RWSS 36,216,296 130,199,879 78,916,241 87,499,934 Flexi Fixed Deposit RWSS - 30,166,575 30,166,575 IDBI-9961 RWSS 4,890,997 131,980 4,994,569 28,408 Axis Bank-914010019070598-Khallikote 38,156,836 27,177,017 63,840,000 1,493,853 AXIS BANK A/C-914010018572644 Rangeilunda 34,381,944 52,612,176 86,706,560 287,560 AXIS BANK-914020015697244-BDO KKT FD - 20,060,000 - 20,060,000 Allahabad-50204822676 - DPIU KHURDA 2,619,700 131,193 1,577,603 1,173,290 Bank Accounts (Odisha Gramya Bank) 1,969,750 78,116 815,359 1,232,507 ICICI Bank(Tangi ODRP)-325901000002 2,417,057 80,066 538,000 1,959,123 Bank A/c (Allahabad-50188984598) PMU 9,433,494 559,791,172 557,352,253 11,872,414 Bank A/c (HDFC-50100227295950) PMU - 1,002,794,521 500,000,000 502,794,521 Total568,018,632 946,786,052 8489,363,099 1,025,441,586 I Bhubaneswar, OAc 'N SIGNIFICANT ACCOUNTING POLICIES AND NOTES ON ACCOUNTS 1. Accounting Policies (A) General The Accounts are prepared on Cash basis. (B) Accounting treatment of grants: - (a) State Government and World Bank i) Government of Orissa and World Bank grants is to restore and improve Housing and Public services in targeted communities of Odisha and increase the capacity of the state entities to respond promptly and effectively to an eligible crisis or emergency are credited in concerned grant funds. ii) All revenue expenditure incurred for direct/indirect administrative expenses for which no specific grant is receivable are appropriated from the Govt. of Orissa reconstruction fund and recognized as the revenue grant in the income and expenditure account. iii) Fixed Assets: Depreciation on fixed assets purchased by ODRP has not been provided. * I 8 ubaneswar II. Notes on Accounts a) Funds received from Govt. of Odisha and utilization for the same has been exhibited in Audited Financial Statement. b) Previous year's figures have been regrouped / rearranged and or recasted wherever considered necessary. c) During the Year Fixed assets has been purchased for Rs.1, 76,840 and treated as expenditure in Income and Expenditure Account. d) Interest receivable includes interest on Saving Bank for Rs.7,15,43,052.00 and interest on Fixed Deposit Rs.1,40,48,400.00 respectively which is to be received from OSDMA, since the same was transferred to the entity during the period under audit. Ill. Background On October 12th 2013, cyclone Phailin hit the state of Odisha with wind gust up to 220 km. per hour, heavy rains measuring up to 25 cm and storm surge over 3 meters. It was the strongest cyclone to hit the Indian Coast in the past 14 years. Phailin was a category 4 cyclone , similar to super cyclone of 1999 that hit Odisha and killed more than 10,000 lives, destroyed 2,75,000 homes and left 1.67 million people homeless. Cyclone Phailin hit a densely populated area in coastal Odisha with 4.5 million people within the cyclone force wind path with significant proportion of housing. As a comprehensive strategy, Govt of Odisha (GoO) constituted Odisha State Disaster Management Authority as a nodal agency for disaster mitigation and preparedness. The immediate challenge before OSDMA was to coordinate Post Cyclone Restoration and 8 o a Reconstruction Programme. Its tasks included coordinating with different State Departments identification, screening, review, procurement, disbursement and monitoring the implementation of projects. OSDMA is implementing projects under World Bank, PMNRF, SDRF, 13 th Finance Commission Fund, NCRMP (A.F), Odisha Disaster Recovery Project (ODRP), CMRF for Construction of Disaster Resistance Infrastructure. t The Odisha Disaster Recovery Project (ODRP) is a world bank assisted project implemented by OSDMA in Ganjam and Khordha Districts along with other projects. Activities under this project related to Housing Reconstruction, Selected Community Infrastructure, Capacity Building for Disaster Risk Management. The key objectives of the audit of ODRP are as follows: * The objective of the audit of the Project Financial Statements (PFS) is to enable the auditor to express a professional opinion on the financial position of ODRP in respect of funds received and expenditure made for the accounting period 01.04.17 to 31.03.18 as well as to express an opinion on the eligibility of the expenditure under the project. * The project books of account provide the basis for preparation of the Project Financial Statements (PFS) and are established to reflect the financial transaction with respect to the project. Ass baesa Components Based on the above objectives, the Project has been divided into four components namely: Component 1. Resilient Housing Reconstruction and Community Infrastructure. Sub-Ciomponent 1.1: Housing Reconstruction Sub-Component 1.2: Selected Community Infrastructure. Component 2: Urban Infrastructure in Berhampur. Sub-component 2.1: Upgrading of Slums. Sub-component 2.2: Public Service Infrastructure. Sub-component 2.3: Community Mobilization Sub-component 2.4: Technical Assistance Component 3: Capacity Building In Disaster Risk Management. Component 4: Implementation support. Sub-component 4.1: Implementation support for OSDMA. Sub-component 4.2: Implementation support for H & UD. Component 5: Contingency Emergency Response. , V, I &