ORISSA STATE DISASTER MANAGEMENT AUTHORITY ODISHA DISASTER RECOVERY PROJECT (ODRP) 9th Floor, OSDMA, RAJIV BHAWAN,BHUBANESWAR Audited Project Financial Statement For the Year ending 31.03.2019 PIU of ODISHA DISASTER RECOVERY PROJECT (Rs. In millions) Cumulative For the S.No Sources of funds upto Year Total upto 1.042018 2018-19 A Opening Bank Balance - 1,096.60 - B Received from GoO (in Bank Account) 7,150.00 7,150.00 B.1 State Government funds - B.2 Government of India funds/ World Bank Funds - C Other Receipts / Income 125.51 36.67 162.18 Total sources of funds ([=A+B+C) 7,275.51 1,133.27 7,312.18 Uses of Funds Component 1: Resilient Housing Reconstruction and Community 1 Infrastructure. 1.1 Sub-Component 1.1: Housing Reconstruction 4,892.76 133.04 5,025.80 1.2 Sub-Component 1.2: Selected Community Infrastructure 1,068.17 246.31 1,314.48 2 Component 2: Urban Infrastructure in Berhampur. 2.1 Sub-component 2.1: Upgrading of Slums. 2.2 Sub-component 2.2: Public service Infrastructure. 2.3 Sub-component 2.3: Community Mobilization 2.4 Sub-component 2.4: Technical Assistance 3 Component 3: Capacity Building In Disaster Risk Management. 2.54 3.62 6.16 4 Component 4: Implementation support. 4.1 Sub-component 4.1: Implementation support for OSDMA 215.44 24.05 239.49 4.2 Sub-component 4.2: Implementation support for H & UD. - 5 Component 5: Contingency Emergency Responce. Total Uses of Fund (11=1+2+3+4) 6,178.91 407.02 6,585.93 Closing Balance (111=1+11) 1,096.60 726.25 726.25 For SRB & Associates Chartered Accountants F.R.N.310009E Chief General Managfng B. 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Expenses Meeting Expenses 24,805 Office Contingencies 47,850 Office Maintenance 93,667 POL EXPENSES 59,815 Printing & Stationery 168,085 Repair & Maintenance of Computer Telephone Expenses 44,157 Training & Capacity Building 5,855 Socio Technical Support Expenses Annual Maintainance Charges _ Attendant Allowance 31,000 Consultancy Fees Employer Contribution to EPF 176,250 Employer Contribution to License Fee 17,893 Excess Salary Payment Internal Audit Fees 460,200 Leave Salary Contribution 585,051 Pension Contributions 1,864,875 Postage Expenses 3,000 Professional Charges 15,035,577 Salary & Allowance 4,942,031 Statutory Audit Fees 53,100 Synchronization Charges Tally Subscription Charges Travelling & Conveyance 133,442 Repair & Maintenance of Vehicle - Repair & Maintenance of Office Equipment 13,478 Purchase of Furniture and Fixture 34,491 Purchase of Software 15,576 Total 24,048,276 ORISSA STATE DISASTER MANAGEMENT AUTHORITY ODISHA DISASTER RECOVERY PROJECT (ODRP) 9th Floor, OSDMA, RAJIV BHAWAN,BHUBANESWAR ANNEXURE-5 STATEMENT OF BANK BALANCE AS ON 31/03/19 Bank Accounts Opening Balance Debit Credit Closing Balance Flexi Accounts Axis Bank Flexi A/c - 10,000,000 3,970,000 6,030,000 Flexi Deposit Andra Bank DPIU 192,915,000 3,867,880,000 3,863,290,000 197,505,000 Flexi Deposit SBI DPIU 4,362,634 291,167 472,873 4,180,928 ICICI Bank Flexi A/C- 721 - 55,000,000 55,000,000 - ICICI Bank Flexi A/c-549 CHHATRAPUR 72,019 20,382,498 13,191,374 7,263,143 ICICI FLEXI A/C NO:326813000123 CHIKITI 9,900,000 722,782 - 10,622,782 Sub-Total: 225,601,853 Saving Accounts Allahabad-50204822676 - DPIU KHURDA 1,173,290 1,105,045 1,455,232 823,103 Andhra Bank A/Cno-76912 RANGEILUNDA 224,735 7,969 - 232,704 Andra Bank ,Chatrapur-0692 DPIU 10,635,602 4,073,035,717 4,073,669,626 10,001,693 AXIS BANK A/C-914010018572644 Rangeilunda 287,560 10,198 - 297,758 Axis Bank,Berhampur- 0367 RWSS 87,499,934 157,334 86,165,542 1,491,726 Axis Bank-914010019070598-Khallikote 1,493,853 15,351,286 16,637,977 207,162 AXIS BANK-914020015697244-BDO KKT FD 20,060,000 4,858,601 24,857,965 60,636 Axis Bank-A/c-914010018572602 Ganjam 53,827,585 1,309,554 45,023,743 10,113,396 Bank A/c (Allahabad-50188984598) PMU 11,872,414 2,244,300,232 2,243,970,526 12,202,120 Bank A/c (HDFC-50100227295950) PMU 502,794,521 563,335 502,694,521 663,335 Bank Accounts (Odisha Gramya Bank) 1,232,507 49,929 248,000 1,034,436 DCB BANK A/C NO-0055 CHIKITI 3,279,279 133,152 3,412,431 ICICI BANK A/C NO-2432 CHIKITI 20,052,993 758,301 7,931,715 12,879,579 ICICI BANK A/C-1497010000614 Rangeilunda 75,082,192 58,135,079 95,563,715 37,653,556 ICICI Bank(Tangi ODRP)-325901000002 1,959,123 68,659 96,000 1,931,782 ICICI BANK:000585-CHHATRAPUR 26,686,874 14,644,742 41,054,739 276,877 IDBI-9961 RWSS 28,408 50,515,823 7,388,686 43,155,545 State Bank of India-527 DPIU 1,064 472,962 472,897 1,129 Axis Bank A/C- 918010050150947 (Brahmagiri) - 27,750,876 27,350,000 400,876 Axis Bank A/C- 918010050150947 - 10,061,674 4,512,914 5,548,760 Axis Bank A/C- 918010100160085(Krushnaprasad) - 9,828,270 3,026,180 6,802,090 Sub-Total: 149,190,693 Total 1,025,441,586 10,467,395,185 11,118,044,225 374,792,546 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. 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 recast wherever considered necessary. (c) During the Year Fixed assets purchased worth Rs.50,067.00 has been treated as expenditure in Income and Expenditure Account. (d) Interest earned on Savings Bank Account to the tune ofRs.3,64,10,800.00 has been taken into account under the head other receipts. III. Background On October 12"I 2013, cyclone Phailine hit the state Odisha with wind gusts up to 220 km. per hours, heavy rains measuring up to 25 centimeters and storm surge over 3 meters. It was the strongest cyclone to hit the Indian coast in past 14 years. A category 4 cyclone similar to super cyclone of 1999 that hit Odisha and killed more than 10,000 lives and destroyed 275000 homes and left 1.67 million homeless. Cyclone Philine 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 (OSDMA) as a nodal agency for disaster mitigation and preparedness. The immediate challenge before OSDMA was to coordinate Post cyclone restoration and reconstruction program me. Its tasks related to coordinating with the different state departments in identification, screening, review, procurement, disbursement and monitoring the implementation of projects. OSDMA is implementing projects under World Bank, PMNRF, SDRF, 13th Finance Commission fund, NCRMP (Additional Fund), Odisha Disaster Recovery Project, CMRF for construction of Disaster resistance infrastructure. ODRP is a World Bank assisted project implemented by OSDMA in Ganjam & Khurda District through the Collectors of Ganjam & Khurda along with other Projects. Activities under this project relates to Housing Reconstruction, Selected Community Infrastructure, Capacity Building for Disaster Risk management. The key objectives of the 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 01.04.18 to 31.03.19 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. Components Based on the above objectives, the Project has been divided into four components, namely: Component 1: Resilient Housing Reconstruction and Community Infrastructure. Sub-Component 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.