L L L Central Pollution Control Board Ministry of Environment, Forests & Climate Change, Government of India- Delhi [Financial Statements as at March 31, 2019] - g NANGIA & CO. LLP CH*ARTERLD ACCOUNTAN4TS L L A-109, Sector-136, Noida, NANGIA & Co LLP Nolda-201304 CHARTERED ACCOUNTANTS Phone:+911202598000 Fax +91120 2598 010 L www.nangia.com L INDEPENDENT AUDITOR'S REPORT Li To the Members of Central Pollution Control Board, Ministry of Environment, Forests & Climate Change, L Government of India- Delhi L) - Report on the Audit of the Financial Statements L Qualified Opinion L 1. We -have audited the accompanying financial statements of Central Pollution Control Board, Ministry of Environment, Forests & Climate Change, Government of India ("the Board"), which comprise of the Balance Sheet as at 31 March, 2019, the Income & Expenditure Account and L Receipt & Payment Account of the Board for the year ended and notes to financial statements, including a summary of significant accounting policies and other explanatory information. 2. In our opinion and to the best of our information and according to the explanations given to us, Li except for the effect of the matter described in basis for qualified opinion paragraph, the Balance Sheet, Income & Expenditure Account and Receipt & Payment read together with the accounting Li policies and notes to accounts thereon, give the information so required and give a true and fair view in conformity with the accounting principles generally accepted in India: L 1. In the case of Balance Sheet of the state of Affairs of the Board as at 31 March 2019; i, In the case of Income &.Expenditure Account of the excess of Income over Expenditure for the year ended on that date; and iii. In the case of Receipt & Payment Account of the Receipts & Payments for the year ended on that date. L Basis for Qualified Opinion Lj 3. We conducted our audit of the financial statements in accordance with the Standards on Auditing (SAs) issued by the Institute of Chartered Accountants of India. Our responsibilities under those Lj Standards are further described in the 'Auditor's Responsibilities for the Audit of the Financial Statements' section of our report. We are independent of the Board in accordance with the 'Code of Ethics' issued by the Institute of Chartered Accountants of India (ICA]) together with the ethical requirements that are relevant to our audit of the financial statements. We have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe Lj that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. We further draw attention to the following: L, i. Grants for capital assets received as grant in aid has been taken in Income & Expenditure account on receipt basis rather than recognizing it in Income & expenditure account over useful life of assets which is not in accordance with the Accounting Standard 12 (AS-12). Lj LLP Registration NO. AAl-1379 NOIDA - New Delhi - MVumbal - Dehra Dun Li Regd. Office: 2" Floor, 8-27, Soaml Nagar, New Delhi 110017, India LjUDIN: 19076879AAAAWHI4102 c L L A-109, Sector-136, Noida, NANGIA & CO LLP Nolda-201304 CHARTERED ACCOUNTANTS Phone: +911202598000 Fax + 91 120 2598 010 www.nangia.com U ii. Depreciation is charged on assets on straight line method as per rates prescribed by Income LJ Tax Act, 1961. Depreciation has been charged on closing gross block irrespective of date of purchase/ sale of assets. Furthermore, depreciation computation is not consistent across different Regional Directorates. This is not in accordance with Accounting Standard 10 (AS- 10) and has resulted in deprecoation being undercharged/overcharged the effect of which is not ascertainable at this stage. iii. Note number 26.4 and 26.5 of schedule 26 as regards advances/recoverable aggregating to Rs. 1,356,396,770 and payables/ liabilities aggregating to Rs. 17,471,698 (including balances related to sponsored/earmarked projects) are subject to reconciliation/confirmation. These balances are subject to reconciliation/confirmation with respective parties as said accounts have not been reconciled and we are not aware if any adjustment is required to these accounts as at the Balance Sheet date. LJ iv. The value of closing inventory amounting to Rs. 15,384,299 has been considered as certified by the management and we were not provided with any documents in relation to movement Li of inventory during the year. Consequently, we are unable to determine whether material adjustments are required to the aforesaid reported amount. L v. Note 26.7 of schedule 26 as regards liability on account of Leave Travel Concession has LiJ neither been ascertained nor provided and in absence of adequate information, we are unable to determine the value of provision in respect to liability on account of Leave Travel Li Concession. L vi. Note number 26.8(b) of schedule 26 as regards capital work in progress includes a sum of Rs. 2,010,655 being advance paid to suppliers (Delhi Zone) in financial year other than the current financial year, which is being carried forward. Necessary adjustment entries will be Li passed once the supporting details including details of installation etc. are approved at the appropriate level. Li vii. As per the provisions of Section 51 of Central Goods and Services Tax Act, 2017 ('GST Act') L with effect from ist October, 2018, the Head Office and the Regional Directorates of the Board are required to obtain registration and deduct and deposit TDS @2% under the GST Act in respect to taxable goods or services or both, where the total value of such supply, under a contract, exceeds Rs. 250,000. However, registrations are' not obtained by the Regional Directorate of Vadodara, Shillong and Kolkata as at reporting date. Further there were delays in obtaining registration for the Regional Directorate of Bangalore Regional Directorate. Accordingly, the Board is in non-compliance under GST Act and penal consequences for non- compliance cannot be ascertained as at the balance sheet date. viii. The bank balances and fixed deposit balances of the Projects, Head Office and Regional Directorates are subject to receipt of independent confirmations from banks on those balances. The consequential impact of all the matters specified above on the financial statement could not be ascertained at this stage. LiO LLP Registration NO. AAJ-1379 NOIDA - New Delhil- Mumnbali- Dehra Dun Regd. Office: Z1 Floor, 0-27, Soami Nagar, New Delhi 110017, India UDIN: 19076879AAAAWH4102 o-o Li Li A-109, Sector-136, Noida, NANGIA &CO LLP Noida-201304 Li ) CHARTERED ACCOUNTANTS Phone: +911202598000 Fax+91120 2598010 www.nangla.com Emphasis of Matter Li 4. We draw attention to the following matters: LJ i. Note number 26.7 of schedule 26 as regards the Board has created Contributory Provident L Fund under the guidelines called The Central Board for the Prevention & Control of Water Pollution Employee's contributory Provident Fund since 1977-78 and the employee's contribution is deducted from the salary of the employees and transferred to CPF Fund. The accounts of CPF Fund are audited up to 31 March 2007 only. The shortfall in PF liability to be borne by the Board, if any, that has not been ascertained. Li ii. National Ganga River Basin Authority (NGRBA) being a separate project governed under National Mission for Clean Ganga Scheme, has not obtained separate PAN, TAN and GSTIN and all the statutory returns in relation to this project are being filed with the returns of the LJ Head office, Lucknow and Kolkata Regional Directorates to the extent of operations at these particular locations. iii. The internal control system of the Board needs to be significantly strengthened to make it Li commensurate with the size and nature of activities of the Board, particularly with respect to monitoring/adjustment of advances given for various expenses including advances for Li earmarked/sponsored projects and obtaining utilization certificates, maintenance of fixed asset register, booking of expense invoices based on invoice receipt basis, provisioning for Li expenses etc. iv. Note number 26.11(e) of schedule 26 which indicates that there are few sponsored projects that are either closed or non-operating. Funds amounting to Rs. 62,788,002 are lying idle in respective project's bank accounts. v. Note number 26.11(f) of schedule 26 which indicates that as per the terms and conditions of project sanction agreement, the unspent funds at closure of the project are required to be transferred directly from the account where the funds are granted. The balance funds lying at the DTS project amounting to Rs. 539,784 was transferred during the year by the Regional Directorate of Bangalore to their account, However, the regional directorate at Bangalore has parked these funds under a separate fixed deposit and these funds are refundable to the concerned agencies. vi. Note number 26.8(a) of schedule 26 as regards the fixed asset register has not been properly maintained at the Head office, its Regional Directorates, with respect to depreciation charged, location and identification number. Further as explained to us by the management, the physical verification of the assets of the Board is carried out in the phased manner as per the program of verification. Accordingly, certain assets have been verified during the year and the obsolete/unused/lost items will be adjusted once the reconciliation process is complete. Our opinion is not qualified in respect of the above matters. LLP Registration NO. AAJ-1379 NOIDA - New Delhi - Mumbal - Dehra Dun Reagd. Office 2" Floor, B-27, Soaml Nagar, New Delhi 110017, India UDIN: 19076879AAAAWH4102 __J Li A-109, Sector-136, Noida, NANGIA & CO LLP Noida-201304 L O CHARTERED ACCOUNTANTS Phone: +91120 2598 000 Fax + 91 120 2598 010 www.nangia.com Responsibilities of management for the Financial Statements 5. Management of the Board is responsible for the preparation of these Financial Statements in accordance with the accounting principles accepted in India and in accordance with 'Form of Financial Statement for the Central Autonomous Bodies' as per the directions of Ministry of L Environment and Forest, Govt. of India vide their letter no. - G25012/1/2010CPW dated 10.02.10 as circulated by Comptroller General of Accounts, Ministry of Finance. Li This responsibility also includes maintenance of adequate accounting records for safeguarding the Li assets of the Board and for preventing and detecting frauds and other irregularities; selection and LJ application of appropriate accounting policies; making judgements and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal i financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements LJ that give a true and fair view of the financial position, financial performance and receipts & payments and are free from material misstatement, whether due to fraud or error. Auditor's Responsibilities for the Audit of the Financial Statements Li 6. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to Issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a LJ guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: * Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on whether the Board has in place an adequate internal financial controls system over financial reporting and the operating effectiveness of such controls, * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management. * Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Board's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's LLP Registration NO. AAJ-1379 NOIDA - New Delhi - IUMbal-- Dehra Dun Regd. office: 2" Floor, 8-27, Soamni Nagar, New Delhi 110017, India UDIN! 19076879AAAAWH4102 -cc Li L A-109, Sector-136, Noida, NANGIA & Co LLP Nolda-201304 O CHARTERED ACCOUNTANTS Phone: +911202598000 Fax + 91 120 2598 010 www.nangla.com Lj report to the related disclosures in the financial statements or, if such disclosures are inadequate, Li to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Board to cease to Lj continue as a going concern. * Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. Li We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control Lj that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related Li safeguards. L Other Matter 7. The comparative financial information of the Board for the year ended March 31, 2018 included in these financial statements, are based on the previously issued statutory financial statements Li audited by the predecessor auditor whose report for the year ended March 31, 2018 dated December 06, 2018 expressed a qualified opinion on those financial statements. L] For Nangla & Co. LLP Chartered Accountants FRN# 002391C/N500069 N\ & Li0 n Lj Vikas Gupta F.C.A Partner AC Li Membership # 076879 UDIN;19076879AAAAWH4102 Signed at New Delhi on 19/11/2019 LLP Registration NO. AAJ-1379 NOIDA - New Delhi - Mumbal - Dehra Dun Regd. 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