GoveUrll"ent of Maharaslitra Cr. No.DMU-19/CR 69 /DMU-1 Disaster Management Unit Relief and Rehabilitation Department Mantralaya, Mumbai, Government of Maharashtra Date - 26/03/2019 To, Deputy Project Director, NCRMP Department Ministry of Home Affairs Government of India New Delhi Subject: Audit Certificate in respect of World Bank Assisted National Cyclone Risk Mitigation Project for the year 2017-18 Sir, Please find enclosed the audit certificate along with "Annexure A and B" for Rs. 3,01,50,740/- (Three crore on lakh fifty thousand seven hundred and forty only) for the year 2017-18. Statement of sources, application of funds and reconciliation of claims to total application of funds are also enclosed. Objected amount or inadmissible expenditure of Rs. 8461/-will be recovered from concern agency/person. Yours, (Shrirang Gholap) Under Secretary Scanned by CamScanner 022-220 3018 FaxI IT M 22190500 7ftW 1M, 101, IR4 P¶, Z - 400 020. Telephone ] 2219 0549 INDIAN AUDIT AND ACCOUNTS DEPARTMENT agauMaharashtral@cag.govJin OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL E-mail aergs} z (AUDIT)-I, MAHARASHTRA. Pratishtha Bhavan, 101, Maharshl Karve Marg, 'd/No. Mumbal - 400 020. Rqk/Date: Report on the Project Financial Statements We have audited the accompanying financial statements of the World Bank assisted National Cyclone Risk Mitigation Projdct - II Cr.No. 5693-IN for the year 2017-18, which comprise the Statement of Sources and Application of Funds and the Reconciliation of claims to Total Application of Funds for the year ended 31st March 2018. 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 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 statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements present fairly, in all material respects, the Sources and Application of Funds of the World Bank Assisted National Cyclone Risk Mitigation Project- al Cr.No. 5693-IN for the year ended 31st March 2018, in accordance with Government of India accounting standards. In addition, in our opinion, (a) with respect to SOEs, adequate supporting documentation has been maintained to support claims to the World Bank for reimbursements of expenditures incurred; and (b) except for ineligible expenditures as detailed in the audit observations, if any appended to this audit report, expenditures are eligible for financing under the National Cyclone Risk Mitigation Project- II Cr.No. 5693-IN. During the course of the audit, SOEs for Z 3,01,50,740/- (Rupees Three Crore One Lakh Fifty Thousand Seven Hundred and Fourty only) and the connected documents were examined and these can be' relied upon to support reimbursement under the Credit No.5693-IN (Annexure A). (Amount Objected Z 8461/- is shown in Annexure B) This report is issued without prejudice to Comptroller & Auditor General's right to incorporate the audit observations in the Report of Comptroller & Auditor General of India for being laid before Parliament/State or UT Legislature. Date: 19.03.2019 bra) Deputy Accountant General Scanned by CamScanner Annexure - 'A' Expenditure incurred in respect of World Bank Assisted National Cyclone Risk Mitigation Project-II Credit No. 5693-IN for the year 2017-18 (Amount in T) Name of the Office Amount of expenditure incurred on the project Office of the Pr. Accountant General (Audit)-I, Maharashtra, Mumbai. 30150740 TOTAL 30150740 Rupees Three Crore One Lakh Fifty Thousand Seven Hundred and Forty only Sr. Audit Officer/EAP CA Cell Scanned by CamScanner Details of amount held under objcti as a result of local audit in rcjctorld Bank Assisted Nation.11 Cyclone KIsK MjItwationjPoetl Crdi No59Nfr the year 2 la7-18 Name of the office Para No Amount of Nature of objection (Amount in objection (in Rs.) Office of the Pr. Accountant 1 7811 Ineligible Expenditure incurred on General(Audit)I, Maharashtra, Shree Holidays MumbaiS 2A650 Inadmissible Tour Expenses TOTAL 8461 Sr. Audit f 6cer/EAP CA CeH Scanned by CamScanner Detnis of inadmissibl aounts of1x1 1 ilier f riu1 Current ålidit ffi åsVect of World mank Assisted National C1clone Risk N for t ear 2017-18 nme of the UYcar Para No. Amount(in Rs.) TOTAL Sr. Audit Of icer / EAP CA CELL Scanned by CamScanner World Baik Assisted National Cyclone Isk Miigation Project - IT Credit No. 5693-IN for the year 2017-18 WVorksheet (Amount in I) Sr. Name of the Implementing Amount as Amount Amount Amount Agency verified by held under No. per SOE LAP objection certified 1 Secretary to the GoM, Revenue and Forests Department (Relief and Rehabilitation ) and Project Director, NCRMP II, Mantralaya, Mumbai 30150740 30150740 8461 30150740 TOTAL 30150740 30150740 8461 30150740 Sr. Audit 0 ficer/EAP CA Cell Scanned by CamScanner Name of the Project: National Cyclone Risk Mitigation Project (NCRMP)HII Loa n/Cred it/G rant no. 5693 Statement of Sources and Application of funds Report for the year ended 2017-18 Amount in Lakhs particulars Current year Previous year Project to 2017-18 2016-17 date March 2018 opening Balance (A) 300.95 470.43 Receipts - Funds received from Government through budget48 (Government of India)487 Funds received from the Government through275 budget (State Government) 7.59 Funds received directly by Project implementing authority through external assistance Beneficiary Contribution (Interest received) 4.08 17.53 23.21 Total Receipts (B) 4.08 17.53 537.80 Total Sources (C=A+B) 303.03 487.96 537.80 Expenditure components _ Incremental Cost of Operations 184.24 138.41 317.07 Technical Assistance Costs 117.26 038.1 18.6 Total Expenditures (D) Rent deposit 0 48.6 48.6 Advance to PWD 3.28 0 3.28 Closing Balance (C-D) 0.251 300.95 0.25 Financial ACvisor Et Jaint Secretary PROJ GER Disaster Management Unit (R.R.) NA CYCLONE RISK Revenue and Forests Department MITIGA IOI PROJECT Mantralava, Mumbai-400 032 Revenue and Forests Department Mantialaya, Mumbai - 32. Scanned by CamScanner Name of the Project: National Cyclone Risk Mitigation Project (NCRMP)-lI Loan/Credit/Grant no. 5693 Reconciliation of claims to Total Appilcation of funds Report for the year ended 2017-18 Amount in Lakhs Particulars Schedule Current year Previous year Project to date 2017-18 2016-17 Bank funds claimed during the year (A) I 301.50 144.13 485.67 Total Expenditure made during the year (B) 301.50 138.41 485.67 Less: Outstanding AC bills (C) 11 0.00 0 0 Ineligible expenditures (D) 1l1 0.00 0 0 Expenditures not claimed (E) IV 0.00 -5.72 0 Total Eligible Expenditure claimed (F)=(B)- 0(C -(D -(E) 301.50 144.13 485.67 World Bank Share @ 100% of (F) above (G) 301.50 144.13 485.67 Note: 1. Total expenditure made during the year (B above) hiust be the same as the Total Expenditures shown on the Statement of Sources and Applications of Funds (D on the Statement of Sources and Applications of Funds) 2. Outstanding AC bills (C above) reflect funds drawn against AC bills that have been booked as Expenditure but not settled by the end of the year (i.e. unsettled advances). The project should show in Schedule 11 the opening balance of unsettled AC bills, AC bills drawn during the year, AC bills settled during the year, and AC bills unsettled at the end of the year. 3. Expenditure not claimed (E above) may reflect timing difference for eligible expenditure incurred during the year but claimed after the year end. 4. Amounts A and G above must be equal. Financil Ac1visor\& Jaint Secreiar P MANAGER Disaster Management Unit (R.R.) TIONAL CYCLONE RISK Revenue and Forests Department MITIGATl N PROJECT Mantralava, Mumbai-400 032 Revenue and Forests Department IVIantralaya, Murnbai - 32. Scanned by CamScanner