Inspection Report on the audit of Statement of Expenditure (SOE) received
from  the World Bank Assisted Maharashtra Agriculture Competitiveness
Project (MACP) Credit No. 4809-IN for the Year -2017-18
Statement of Expenditure in respect of the Maharashtra Agriculture Competitiveness
Project (MACP) Credit No. 4809-IN for the financial year 2017-18 was verified locaily between
06.08.2018 to 24.08.2018.
Activities:
The main objectives of the Project is to increase productivity, profitability and market
accessibility to the farming community in Maharashtra, preparation and implementation of
production and marketing strategies, preparation of MSS for all districts covered under the
project, organizing buyer-seller meets, implementation of entrepreneurship development
programme, strengthening of growers associations implemented during the year.
Personnel:
The Project Director is the Executive Authority of the Project. He exercise power and
duties which inter alia include-
1. Finalization of Annual Financial estimates of the Project.
2. Management of Finance Accounts of the Project.
The following officers held the charge of Project Director and Chief Financial Controller
during the period covered by the Audit.
Name of Project Directors  Period
Smit. Sarnpada Mehta (IAS)  19-05-2016 to 18-05-2017
Dr. Kishor. Toshniwal     19-05-20 17 to 17-06-20 17
Shri. Sunil. Pawar         I8-06-217 to 07-09-20 17
Shri.LShil Khodwekar ([AS) 08-09-2017 to till date
Chief Finance Controller        2          t
Shiri. K.B. Dhotre        0 1-04-2016 to 21-07-2018
Shri. L.M. Pati!l                    oL   ac


Statuary/Internal Audit/inspection
The internal audit was conducted by authorized Chartered AccoUntant, M/s Indapurkar &
Mundada the audit of account for the year 2017-18, was completed.
Financial Management -Grant and Expenditure:
Recurring and non- recurring grants were sanctioned for the Project by the Government
in monthly installment on the basis of anLUal estimates of receipts and expenditures of the
Project. The Project has to claim reimbursement of expenditure of 90% of total expenditure from
the World Bank with due justification. The particulars of Grants received from the State
Government and Expenditure incurred thereon the Project (Entire Maharashtra, including
Nagpur Jurisdiction) during 2017-18 was as under:
Name of Grant 2017-18               Project till date
(02.11.2009 to 31.03.2018)
Grant Expenditure Grant        Expenditure
PIU-AM         589.39 593.80        9811.17   9811.17
PIU-Agri       64.81   64.81        1232.37    1232.37
PIU-AID        192.20  123.67      907.09    827.85
TOTAL          846.40 782.28        11950.62  11871.38
Revenue Receipts of the Project:
Not Applicable
(a) Audit Scope & Methodology
Scrutiny of expenditure incurred by the Maharashtra Agriculture Competitiveness
Project, Pune for the year 2017-18 was conducted locally from 06.08.2018 to 24-08-2018
by Shri Rajesh Kumar, AAO, and Shri Bhagwan Yadav, Sr. Auditor tinder the
supervision of Shri Servesh Kumar, Audit Officer. An entry conference was held on
06.08.2018 with the Project Director who was briefed about methodologies to be adopted
by Audit and was requested to furnish the relevant records and submit the replies to the
paras outstanding from previous reports. An exit conference was held on 24.08.2018,
wherein the Draft Inspection Reports was discussed with the Chief Finance Controller.


(b) Audit Objectives &Criteria
Audit Objectives were to ascertain whether
* The prescribed registers are maintained and updated.
*  The -ender conditions were followed.
* instruction and Guidelines of the Projects are being observed.
* The works were executed as per the instructions issued by the Government of
Maharashtra and the World Bank from time to time within the budget provisions
and prescribed time limit.
Audit Criteria were derived from
*  Provisions contained in the MoU between the Government of Maharashtra and
the World Bank.
*  Conditions / instructions attached with Guidelines of the Projects.
*  District Schedules of Rates.
*  Guidelines issued by Government from time to time.
(c) Disclaimer Certificate
The Inspection Report has been prepared on the basis of the information furnished and
records made available by the Maharashtra Agriculture Competitiveness Project, Pune. The
Office of The Principal Accountant General (Audit) -1, Maharashtra, Miumbai disclaims any
responsibilities for any non-information and /or misinformation on the part of auditee.
CURRENT AUDIT
Part II: Audit Findings:
PERSISTENT IRREGULARTIES
-NIL-
Part IIA: Significant Audit Findings
Nil