EXTERNAL AUDITOR REPORT ON PROJECT FINANCIAL STATEMENTS (CONSOLIDATED) FOR RURAL WATER SUPPLY AND SANITATION PROJECT FOR LOW INCOME STATES - BIHAR (RWSSP-LIS-BIHAR) NEER NIRMAL PARIYOJNA- BIHAR '· CREDIT NO. 5345-IN FOR THE PERIOD 01/04/2017 TO 31/03/2018 As Submitted By KRA& Co (Chartered Accountants) 485/257, Gorekhnath Compound, Boring Canal Road, Patna, Bihar 800001 krapatna@gmail.com Scanned by CamScanner K RA & CO. (Chartered Accountants) 485/257, Gorekhnath Compound, Boring Canal Road, Patna, Bihar 800001 krapatna@gmail.com INDEPENDENT AUDITORS' REPORT To, The Project Director Rural Water Supply and Sanitation Project, State Project Management Unit Bihar State Water and Sanitation Mission th PHED, 4 floor, Technology Bhawan, GOB, Bailey Road, Patna, Bihar - 15 We have audited the accompanying financial statements of Rural Water Supply and Sanitation Project for Low Income States (RWSS-LIS) which comprise of the Receipt and Payment Account and the Income and Expenditure Account, the Balance Sheet as at 31 March 2018 for the year ended on that date, a summary of significant accounting policies and other explanatory information under Neer Ninnal Pariyojana- Bihar through IDA Credit No 5345-IN. Management is responsible for the preparation of these financial statements that gives a true and fair view of the financial position of the Neer Nirmal Pariyojana Bihar as managed by Bihar State Water and Sanitation Mission Society (BSWSMS). This responsibility includes the design, implementation and maintenance of internal controls relevant to the preparation and presentation of the financial statements that provides a true and fair view and is free from material misstatements whether due to fraud or error. Our responsibility is to express an opinion on these financial Statements based relevant sample audit. We have conducted our audit in accordance with Auditing and Assurance Standards issued by the Institute of Chartered Accountants of India. Those Standards require that we shall comply with the ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatements. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risk of material misstatement of the financial Statements, whether due to fraud or error. In making those risk assessments, the auditor considers the internal controls relevant to the organisation's preparation and fair presentation of the Financial Statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall financial statement presentation. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. In our opinion and to the best of our information and according to the explanations given to us the financial statements read in conjunction with significant accounting policies, notes to accounts and schedules as attached, give the information required by the act in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India: I. In the case of Receipts and Payments Account, the Receipts and Payments for the Neer Nirmal Pariyojana - Bihar for the year ended on that date, II. In the case of Income and Expenditure Account, the Income and Expenditure of the Neer Nirmal Pariyojana - Bihar for the year ended on that date, Scanned by CamScanner Ill. In the case of Balance sheet, of the state of affair of the Neer Nirmal Pariyojana - Bihar as at March 31,2018, IV. In the case of a Statement of Significant Accounting Policies adopted for the preparation of the PFS and V. In the case of Explanatory Notes to the financial statements. Also subject to our audit observations annexed as Annexure-A with the report, in our opinion and to the best of our information and according to the explanations given to us, we confirm that I. The project funds were utilized for the purposes for which they were provided 11. With respect to the IUFRs adequate supporting documentation has been maintained to support claims to the World Bank for reimbursements of expenditures incurred 111. Expenditures are eligible for financing under the Loan/ Credit Agreement. IV. Procurement has been carried by project in line with the agreed procedures as detailed in the project legal agreement and the procurement manual V. The project has an adequate internal control system (including its continuing implementation and effectiveness) and adheres to the provisions of the project legal agreements, the Financial Management, Procurement and operations manual in all material aspects VI. The books of account that provide the basis for preparation of the PFS are established to reflect the financial transactions of the project, and are maintained by the implementation agency. Scanned by CamScanner National Rural Drinking Water Program AUDITOR'S OBSERVATIONS-FINANCIAL YEAR 2017-18 NAME OF THE ORGANISATION RECEIVING GRANTS: Neer Nirm al Pariyojna-Bihar;Rural Water Supply and Sanitation Project,PHED,Govt of Bihar. SI.No. Issue Observation of the Audit 1 Opening Balance & Oosing Balance of the Receipts and Payments Yes account tallies with that of Cash Book. 2 Openinq Balance adooted tallies with Closinq Balance of the last year Yes 3 \1\/hether grantee or other implementing agencies have diverted/ No intertransferred funds from one scheme to another Central Scheme or State funded Scheme during the period in contravention to the existing quidelines? If so details thereof. 4 Are there any mis-utilisation/ unrelated expenditure and mis- No appropriation of funds by the grantee or other implementing agencies durinc the year? If so details thereof. 5 There is onlv prescribed number of bank accounts for the scheme Yes 6 There does not exist any minus balance at any stage during the year. No. 7 Where the Sanction Order of the Ministry specifies certain conditions at Yes the time of release of funds, whether the same has been fulflled. 8 Scheme funds are belnc kept only in savinos account Yes 9 Interest earned has been added to the scheme fund Yes 10 Whether interest money is being utilized strictly for the programme Yes purposes as laid down in the existinq quidelines 11 State share, as per programme guidelines, for the year has been Yes received durinq the vear 12 All receipts/ refunds have been correctly accounted for and remitted in Yes to the Bank account of the scheme 13 Scheme funds are not beinq kept in the State Treasury Yes 14 Bank Reconciliation is beinc done reoularlv Yes KRA ft Co. 15 Name and address of the previous Auditor. (Chartered Accountants) I I J For KRA & Co. N F.M. Specialist, SPMC (Project Director) RWSSP Bihar RWSSP Bihar Place: Patna Place: Patna Place: Patna Scanned by CamScanner RURAL W ATER SUPPLY & SANlfATI O N PRO JECT (Nea r Nlrm •I Parlyojena-Blh•r) Blhor Stoto W at or ond Sonltotlon M in ion Socloty (BSW SM S) Public Hoolth Enulnoer lng Dopor tm ent,O ovorn m ont of Blhor Vl1howoohr1lya Bhowon Compua, Balley Rood,Potno EmoiJ.blhnr rwss Ila worldbunk@grnml com IDA Cro,; ~ r. ;:1 '" J 6 <:r ~ ;.. 'Jl ~I/ 'I, ,, I; ;: o. ~- ~! ~ - ,,; ;, C ,: ;, 'n :,,, ~¥ { ,, '.; :,: ~ t-l ;: :"' 7~ cneau1e -.ns J -(i) Staffing & Consultancy \ 1B,089,808.00 \ I PH-Hilsa 4 73,714.oo I 1,255,381.00 l-; RURAL WATER SUPPLY & SANITATION PROJECT Bihar State Water and Sanitation Mission Society (BSWSMS) Public Health Engineering Department,Government of Blhar Visheweshraiya Bhawan, Bailey Road,Patna Email-blhar.rwss.lls.worldbank@gmail.com Schedule-3-Project Expenditure Current Year(2017-18) Component-B (MVS Expenditure) Nalanda Nawada Betiyah Begusral Total(Rs.) 11 553,140.00 22,953,519.00 5,162,126.00 7,996,018.00 47,664,803.00 5,776,571.00 11,476,759.00 2 581,062.00 3,998,008.00 23,832,400.00 EOT 13,762,527.00 5,769,025.00 5,162,126.00 6,996,568.00 31,690,246 00 2,012,366.00 2.012,366 00 799,511.00 799,511.00 805,535.00 805,535.00 84,439,155.00 187,323,518.00 38,715,941.00 59,364,451.00 369,843,065.00 115,531,393.00 229,535, 187,00 51,621,255.00 79,960,091.00 476,647,926.00 F.M. Specialist,SPMC Project Director RWSSP,PHED,BIHAR RWSSP,PHED,BIHAR Scanned by CamScanner -= .. ~TER SUPPLY & SANITATION PROJeCT 'Stale Watar and Sanitation Mlsalon Society (BSWSMS) Public.Health Engineering Department.Government of Bihar Visheweshraiya Bhawan, Bailey Road.Patna Emall-bihar.rwss.lis.worldbank@gmail.com :.-; --.. ;. _,.,.,,.......... . ... ~-· .... , ... -~ _.,.,. ... - ,,_, __ .- Current Year(2017-18) Component-B (SVS Expenditure) Name of Entity-SPMU/DPMU Banka Muzaffarpur Purnea Munger Patna Saran Nalanda Nawada Betiyah Begusrai Total(Rs) Expenditure from Bank AJc Hold Back Amount 3,641.403 00 5.740.960 00 7.616.140 00 1.256,094 00 8,058.319 00 10,475.700 00 9. 776.994 00 4.720.191.00 5.838 65800 8.445.936 00 65 570 395 00 Income Tax TDS Payable 182.785 00 99.016 00 261 801 00 Vat Amount Payable 98,133 00 243.265 00 34139800 Labour Gess Payable 489.547 00 254,248 00 180,461 00 289.621.00 171,489 00 1.126,121 00 2.511 467 00 GST Payable 15,646 00 1,172.521 00 14810400 1 .J36 271 00 Royal,ry Payable 579,244.00 71.364 00 1,043.536 00 1.694.14400 Extension of Time Payable 2,249.436 00 569.71100 992.464 00 446.146.00 4 257.757 00 s,gno,age fee Payable 104,913 00 380,323.00 198,033 00 653.2139 00 Llqwdahon Damage Payable 86.000 00 56 OCO lX1 Cheque Amounl Pa,d ,nclud1ng 67.578,723 00 90.579,391 00 15.491.808 00 93.372.844 00 125,489,697 00 119.347,585 00 57.043, 151 00 67.384.686 00 104 356.186.00 76!, 717 477 00 l1ab1l1t1es 45,073,406 00 Total Expenditure from DPMU Bank 48,714,809.00 76,546,143.00 98,830,102.00 16,747,902.00 102,478,384.00 137,077,527.00 130,359,896.00 62,935,863.00 73,817,594.0 0 114.971,779.00 862,479.999 00 Account For KRA & CO Chartered Accountanls "~ c:. '.'1. ·11f~{~ . ~ ( ~~~J.il I~ F.M. Spcclnllst,SPMC Project Dlrector RWSSP,PHED,BIHAR RWSSP,PIIEO.BIIIAR r./1 ~ (I) 0.. er '< n s r./1 () ~ § (I) '"1 RU H A l W ATER SU PPL V & SAN11 A.110N PROJECT Dit'l•r Sl•te Willr, •nd s~ml•l•on M11.•1on Soc••ty (BSW$MS) I Public Health Enc;1,ner,in9 O•pHtme1>\.Govc,nmen1 ol B,har V1shewe1-hr•1y,11 Bho11wo11n, B•iley Road.Pat,u1 Emall-blhu.rwss.lis.worldbani..~m•il.com Schedule-JS-Project E1penditure ( Excluding MVSISVS) Cuuene YHt ( 2017•11) \ Ea~d!ture CompofWntB ~ tCt?-of«t r c,.=· S.No Name ol Entity· SPMU/OPMU Com0011ent A ( C.apacitv Buildina & Sector Development) f lnfrastructvr• Suppcwt) ~r~ ) (S....CX-, From B•nk Account (a) Capacity l•I ..._ ~-::x. (b)tnlarmatl;n (c)Sector Strengthening District & Solid & liquid Building o1 Educallon • Mi Dtveloment (d)Monltaring of Engineering Community Waste (i)S taf'ing & "" __,.,,__. SPMUIWSSO Communlcalion Studies & Evaluallon GPs/GPWSCs Total Support Support M.1:n.age-mc,nt Consub ncy Cheque Amounl Paid Income Tax TOS 6.198 111 50 11 691 00 2 063 327 00 8.873.135 50 J 23-' 375 00 25 6'2 2s, oo I 2 1n 15.2 oo I 64;1 ssc oo I f 3'503SOO I f I ..-·!:::~5-: , Rural Weter Supply .1:nd Santu1ion Pa11abla Vat Pavable I I Projact-t..lS{SPMU-81HAR) I I I labour cess Pavable I I I lot.al Eape:nditure Chequ1 Amount 6,798,711.SO 11,651.00 2,063.327 .00 1,873,735.50 3,23'.,375.00 2s.6'2.2s1 oo I 2.112.152.00 I E,ti1.UC.OO J ~Ol.5.00 - ! 52.7K.)IJ'S.Sl Patd Income lax TDS 793 995 00 756 382 00 J96,Ui5 00 30749600 2 2S4.340 00 154 7109 00 I I tll.)6%,200 I ""9.)451.)1.) 1Cl<"'t:'51 . ~;;.,:,-..-:; 2 Di1tr1ct Programme Management Unit Pavabltt Vat Pawable I ' - Bank,1 Labour C411$$ Pav.able I I Total Expenditure 793,995.00 756,lStOO 395,'455.00 307,01.00 2,25-4,340.00 1,s.t2,lot.OO ,.00<.!162.00 I 1rJJ.,.s1.oo I 1.= ""(_ 4.,ti:$.S.. --S Cheque Amount Patd 3 100.944 00 2 068 S10 00 516945-4 00 11~ 116ro I ,·or ,t,,400 I ·f~J... -:\) Inc.om. Tu TDS District Programme Management Uni 1 Pavable I I I 3 Val Pavable I I - 8egusarai ' Labourc.ess Pavable I I I ToUII Expenditure J,100,94-tOO 2,068,510.00 5,169,45-1.00 1.355,,,716 00 I 1:,iUl..1M.CC I . I- 1&...5.H..~N c.w.- g~ L [./) (") § CD 0.. er '-< n Pl 8 [./) (") Pl s CD '""! o, .. 1,1c1 Progr•m.,,.. M•n•v•rn•nt Unit . Sa,an lnconw In l W ,~.,,c C n VQ u l ' A m o u n l •yati111 !I I en~-- Paid ,- @.Y1.~ - latx>ur cess lotal Expenditure Cheq u~ M'IO un1 l~v-me l 11• TOS OS =----1 ---- . -'~!!.9~~ - ~~-=-" 255,38' .00 -- - -- - - --~00 1 , 41400 1,94 2,99-1 .00 1.1_12...22L®_ - ---- - 9n.ooo.oo 73502100 28 7.0U ..54 ! I I )J'"f,SX,~ --'~:C. 1.11-.0,H..st t~ l''S>X' S 10 .. 1 .. coP,09,._m.;:~ M:n•ounont ~ Unlt,~:r~~;.... labour cess I I I I I I :I I I I I .I PavaQ!.e TOt..11 Expenditure 1,212,217.00 1,212,291.00 na.022.00 I • I ,.~,,s.~ Choque Amount p~ Income 1a .. ros ~~~" 00 e 226 944 oo 6.50 2 60 1 00 ,_7:95 00000 I , ,?022~ ee I ,. .,. ss I ·s ln:,1 ~~ o,,tr1ct Programme Managiemen1 Unit r·Y•"' I • Natanda · Vat Payat>le laboUf cus I I P~able To~I E.:pendllure 1,226,944.00 1.226.944.00 6,502.607.00 1,7!1 S.DOO OO I 1.12 0.2 21100 I 21.468.55 1&. )73 .247 !.! Cheque Amount 3,.,. 5its oo I 2EJ19F'IC'OI S9P. J.S III I P~(l 82678:M 00 S.267 83• 00 _6&_5J~500 '1~ 91~~ D,strw:t Programme Managemenl Income Tu TOS Unit1~:r~~ 1 ;.0H I 153 166 00 I I I I I 153 166 00 I I I I II I ·-. ~·560C •!,~ · Nawada LabOur ceu Pn.~~ E.:pendlture 1,421,000.00 35 12.,,1.~ ... Toi.Al 8,421,00 0.00 IU,745.00 J7 4.S16 .00 2.63 1.'1 0 OD S,111 Choque Amo unl Paod 1 288 55-4 00 eE-002000 1AS~OO lncom~ TI) TOS Pa able Oialr,cl Programme Manag•menl Uml Val Payable • P1.1,nea Labour G8H P~_ya,!l.l_!t Total EJ1.penditur• 1,2118.55-4.DO 860.020.00 I IU .DO Z.1U• .w.&..IW Cheque Amount Pa,d lnccme Ta• TOS Ll23 060 00 ,.,2J 06000 1 336 56J 00 1549:.16300 I 3 ')18 46 10012~" 46 9 10""'<1 P,og,a'."m• Mana .. m•nl Unit ,~=(p~=ab~ BtU.iah labOur ccu I I I I I I I I I I I I I :I favab!_e Total Eapendlture 7,123.060.00 7, 12J.0i0.00 1,ll6.56l.OO 1,54 1,l&l .OO 3,111.46 10.012.to.e..u COt'ICwtue [/)_ 0 § (l) 0.. o: 9~ l '-< n 3 [/)_ 0 ~ § (1) '"'1 RURAL W ATER SUPPLY £ SANITA TI O N PR O JECT Blhar Slate Water 1nC1 San1ta1lon Minion Socl•ty (9SWSMS) Publlc H .. ltt. Engln.o rlng Copanment.Oovunmenl of sn,ar Vl1hewHhr1lya Bhawan, Balley Road,Palna Ema1l-b11'lar rwu l1s worldoank@gma11 cam IDA C-1"0d1l 5345 - IN STATE PROJECT MANAGEMENT UNIT JIWSSP-Bl~AR Schedul1~.J. d..,1ncu ~or ProJc;l Offl c.1 Expondllura u on J1·J·Z0111 SI No Op•nln9 D1l1nc1 11 on AcJvan'° paymen1 curing InI1rut ounno rno F Y Adv•nc• Aclju1i,n1nt During Name of E"flty. SMUIDPMU 81l1nc1 H on 31 OJ.2011 01.o•.2011 the F.Y 2017-18 2017·11 lht f Y 2011-11 I SPMU..S latf Ad..,•nc1 135 002 00 155 000.00 286 174 00 3828 00 Sf'MU•A.Cl v1nc1 I 6RLPS· 2 Swach Bhar•t Mlulon . 10.000,000.00 3138200 2.172,752 00 7.856.630 00 Jt1v1ka I J SPMU Adu nc.1 • Prenlel J 6119 000 00 6,214.000 00 57 467.00 5 977 039 50 3.983.•27 SO • SPMU Adv1nc1 • Gnollne Service Pvt Lid 15.000 00 15,000 00 S 0PMU NAWA0A..S tatt adv lor 1,054,013 00 1,011,000 00 2.005,013.00 60.000 00 offi c1 Er.p OPMU PATNA-Staff adv for 6 27,900 00 27,900 00 office Er.p 7 0PMU NALAN0A-Staff ad"' for offi c• E1p 250.000 00 250.000 00 S 0PMU Chepra -StaN acJv to, office E-lp 310,000 00 )10.00000 0PMU Muu ffar pur.S tatf adv 9 1,499,474.00 526.601 00 for otfl ce Exp 1 644,775 00 381.300 00 To!al 16,392,489,00 8,494,501.00 88,849.00 12,085,753.50 12,190,085.50 4~,~~ ·• * For KRA & CO Cna11e, .. ~n1s I n ,_ ~ ,.. ~':~ (~m~~\\ ~-""'"·""' RWSSP,PHEO,BIHAR Clr1c1or Projact RWSSP,PHEO,BIHAR Scanned by CamScanner 2653~100, 26 }~L _ljl> •eo oo I 2 es, 091..Q9 fil:4J.!!_OOI 1 090 86~ 00 u.2 ~ T _!_6...!]..11_ 1¼ 16 188 00 l~ 188 00 6000 00 Jg 620 00 121 !-Cit 00 - ·- -- ZJ 19200 800 00 -' 23 152 00 .-.!QQ.llQ. , 638 00 ~ 4,118 00 4.633 00 1l 394 00 Tota l E:a:pe ndib.l r• 2.733.3'7 00 26,550.00 207,00.00 2,967,397.00 705,519.00 1.159,11300 442.50 .... alZ.,n.so CheQ ve Atn0vn1 p~ 29.4174 00 46' 814 00 1495 6200 1.J!8_tiSO 00 4_98.163 00 2 018.714 00 3 060 395 20 7.476 922 20 " IUISlnetn~r~=:,;:~·niuN, 1=Ta,TOS ~;;,:: I I 9.4~001 9.46 I I I 9486001 . I I I I I ;I •==1 9~00 . P~ t>le Total E:,;penditure 29,,74.00 474,300.00 1,495,362.00 1,999, 13ti.OO 408,163.00 2,018,714.00 J,060,395.20 7,416,401.20 Cheque Amount Pa,o 2, 116 958 50 11007.26500 2.095 060 00 4,418018.00 307.498 00 47 944,819.50 12 373.199 00 25.642,221_09_ 2.1n 752 oo I 18.089 808 00 29 9:18.591 70 4. 1,4.fill! 1 136 192 990 31 lncome laa TOS Pavaore 85 674 00 85 674 00 I 6 00000 3962000 11_1 294 00 12 I Gnind TouJ Va1 PavaDle 153 166 00 2 seo oo 155.746.00 23.192 00 1715938Q() L.a botK c.ess Pa~ble 4.118 00 4 118 00 4.638.00 4638 00 13 394 00 Rova l!!): Pa:r:ab&e 80000 800 00 Tot&I E,;penditureJ 24.210.124.50 I 11,099.651'.00 I z.ess.ose.co I 4,41a,01e.oo I 301,oa.oo I 48,190,357.50 12,373,199.00 25,642,251,CO 2,112,,s2.oo I 18,100,446.00 29,996,841.70 ,1.,n.11 135,517.316.)1 ~ s peclali5t,SPMC RWSs P,PHEO,BIHAR ~ ll Kumu ., Pr0f•ct D rt-ctcw RYISSP,PUED,Bti.AA r./J ~ (\) 0.. cr- '-< n ~ 3 r./J 0 ~ § (\) '"1 RURAL WATER SUPPLY & SANITATION PROJECT Bihar State Water and Sanitation Mission Society (BSWSMS) Public Health Engineering Department,Government of Bihar Vishcwcshraiya Bhawan, Balley Road,Patna Email-bihar.rwss.lis.worldbank@gmail.com IDA Credit 5345 · IN STATE PROJECT MANAGEMENT UNIT-RWSSP-BIHAR (Schodulc-5)· Receipt of Grant In SPMU Bank Account During F.Y 2017-18 World Bank Share SI. No Letter No. and Date Amt. in Rs.(Current Year-) 6/NRDWP/108/2014-1804 Patna-15 481,100,000.00 1 Dated-20-7-2017 2 6A/We1-1021/2017-241 Patna-15 260,000,000.00 Dated- 15-01-2019 6/NRDWP/108/2014-550 (AA) Patna- 3 15 Dated- 1g.Q3-2017. & 256 dated 16 165,000,000.00 01-2019 Total 906 100,000.00 Govt of India Share SI. No Letter No. and Date Amt. in Rs. 6/NRDWP/108/2014-1805 Patna-15 1 178,600,000.00 Dated-20-7-2017 2 6A/We1-1021/2017-304 (AA) Patna- 150,000,000.00 15 Dated-24-11-2017 6/NRDWP/108/2014-550 (AA) Patna- 3 15 Dated- 19-03-2017. & 256 dated 16 125,000.000.00 01-2019 Total 453,600,000.00 Govt. of Bihar Share SI. No Letter No. and Date Amt. in Rs. 6A/We1-1021/2017-1806 Patna-15 1 80,200,000 00 Dated-20/7/2017 6A/We1-1021/2017-305 (AA) Patna- 2 150,000,000.00 15 Dated-24-11-2017 6A/We1-1021/2017-328 (AA) Patna- 3 140,000,000 00 15 Dated-06-12-2017 Total 370 200,000.00 For KRA & CO. h/~ %'hi1Kumar F.M. Specialist,SPMC RWSSP,PHED,BIHAR Scanned by CamScanner RURAL WATER SUPPLY & SANITATION PROJECT Blhar Stat, Wotor and Sanitation Miuion Socloty (BSWSMS) Public Health Enginooring Ooporlmont,Govornmont of Blhor Vlaheweahralya Bhawan, Balley Ro1d,P1ln1 Emall•bihar.rwss.lla.worldbank@gmall.com Schodulo-6° Bank lntoroct For tho Period 01~-2017 to 31-3-2018 Bank lntoreat •Amount• SIN Bank Ac.count N1m1 as per pan Name or Ra. Namo of Agoncy-SPMUIDPMU Bank Account No. o. Book Bank (Curront Yoar) 2011.1a ~~~~t Project Manaoeman1 Unll- DWSM(DPMU ACCOUNT) BANKA Bank of Indio 462610110009624 1,S4S,4H.00 1 OV'l~M(DPMUVE)(ECUTIVE District Proiect Management Unit- 2 ENGG CUM PROJECT Indian Bank 6226346905 J.227.207 00 809u1ra1 MANAGER.BEGUSRAI DWSM(DPMUVEXECUTIVE J 01str1ct Pro,ect Management Un,l- ENGG CUM PROJECT Seousrai MANAGER BEGUSRAI AXIS Bank 917010062094177 561 126.00 4 D1s1rict Project Management Unrt· DWSM(DPMU ACCOUNT) Punjab Saran 0097000105464031 9,284.00 SARAN Nalional Bank Drstnct Projecl Management Unit- DWSM(DPMU ACCOUNT) Slate Bank of 5 769.257.00 Saran SARAN lndta '7117692112 Distnc1 Pro}G'CI MMagemenl Unrt· DWSM(DPMU ACCOUNT) 6 AXIS Bank 917010067822663 1,376.035.00 Saran SARAN EXC.ENG.P H DIV MUNG-CUM- o,stnct ?ro,ecl Management Unit.· 7 PROJECT MANAGER O P.M.U Bank of India 464010210000042 757,556 00 Munger MUNGER 01sIr1cI Pro1ect Management Unit- Executive engineer cum project 8 Bank of India 486110110006524 J,916,410.00 Na1anda manager . Nalanda Drstnct Pro,ect Management Unit- Executive engineer cum projecl 9 Bank al India 625010110003440 330.141.50 Nalanda manager , Nalanda , D1str1c! Pro,ect Management Un1l- Punjab 0 DWSM DPMU NAWADA 2711000100264763 J,935.144 00 Nawada Nalional Bank Ois:nct Pro,ect Management Unit- 11 917010060637521 703.658.00 Nawada OWSM DPMU NAWAOA AXIS Bank Drstnct Pro}8ct Management Unit- District Water and Sanitation State Bank of 12 33957941366 1.242.064 00 Purn,a Mission DPMU Account Purma India D1sIr1cI Pro,ect Managemenl Un1I- Oistricl Projecl Management Unit Pun~b 13 3939000100161160 J.774.204 00 Beu.an W Champaran NaIional Bank , 01s tnct ProJect Management Unit· Slate Bank ol 4 OWSM(OPMU ACCOUNT) PATNA 33973265042 1 .065,952.00 Patna-Ea SI India O,stnct Projecl Management Unit- 15 DWSM(DPMU ACCOUNT) PATNA AXIS Bank 917010059974062 691.507.00 Patna-East 16 District Prcject Managemenl Unit- OWSM OPMU ACCOUNT Punjab 1.521.312.00 Muzafferour MUZAFFARPUR National Bank 3048000100176646 17 01sIncI Pro,ect Managemenl Unit- DWSM DPMU ACCOUNT 1.076.524 00 MuzaHemur MUZAFFARPUR AXIS Bank 917010060667377 10 D•::.tnct PruJt!C t M-,1ic1gemenI uns- OWSM OPMU ACCOUNT 106,853.00 Muzaffemur MUZAFFARPUR IDBI Bank 294104000388627 19 Stare Projecl Management Unil Wor1d Bank Project under BSWSM SBI 33541037156 233,933.00 20 Staie Project Management Unil Wortd Bank Pro)6CI under BSWSM AXIS Bank 917010056171075 1.071.611 00 Pranjal Training Cum Research INDUSIND 2, PRAl'IJAL 10040512234 57.467 00 Cerure BANK BRLPS-Swachh Bharat Mission BRLPS-LSBA-NNP-LIS-SLWM- ICICI Bank 6259 01143301 31.382 00 12 (J1v1ka) Patna Tol•I 28,024, 1 OJ.SO For KRA & CO ~- .Charie,•~•.,.nts FR~ ,J -0 1~ L" • ~;J~ ~ shllKumar (~,1\\ ) Projoct Director FM. Spociallst,SPMC RWSSP,PHED,BIHAR RWSSP,PHED,BIHAR Scanned by CamScanner RURAL WATER SUPPLY & SANITATION PROJECT Bihar State Water and Sanitation Mission Society (BSWSMS) Public Health Engineering Department,Government of Bihar Visheweshraiya Bhawan, Bailey Road,Patna Email-bihar.rwss.lis.worldbank@gmail.com Schedule-7-Tender Document Fee For the Period 01-4-2017 to 31-3-201B Tender Document fee Bank Account Name as per Amount( Rs) SI.No.I Name of Agency-SPMU/0Plr1U Name of Bank Bank Account No. pass Book (Current Year) 2017-18 11District Project Management Unit-Bank IDWSM(DPMU ACCOUNT) Bank of India 462610110009624 20,000.00 a BANKA EXC.ENG.P.H.DIV.MUNG- 21District Munger Project Management Unit- CUM-PROJECT MANAGER Bank of India 464010210000042 1,250.00 D.P.M.U MUNGER District Project Management Unit- Executive engineer cum project I Bank of India 31 486110110006524 2,500.00 Nalanda manager 4(District Project Management Unit-Patna-1DWSM(DPMU ACCOUNT) 180,000.00 East PATNA State Bank of India 33973285042 Total 203,750.00 ForKRA&CO. z~ FM I Kumar RWS~pecialist,SPMC P,PHED,BIHAR I I\) Project Director RWSSP ,PHED,BIHAR r./J () § (1) 0.. er '-< n ~ 3 tr: () ~ § (1) '""I f RURAL WATER SUPPLY & 8AfnTATlml PROJECT Dlhar State Wattr and Sanitation Minion Society (88W8MS) Puhllc Health Englnurlng Department,Government of Blhar Vl•hewuhralya Bhawan, Balley Road.Patna Emall-blhar.rwtt.ll1.worldbank@gmall.com Schodule· 8 DPMU Treasury Account Balance at on 31-3-2018 Trauury Account Surrender Montty to Nam• or Auoncy- Amount Rocalved Payment Made During Trasury Acco unt Balance as SI.No. Onlnr1cu no PHED Department !IPMUIDJ>MU During F.Y 2017-18 F.Y 2017-18 on 31.03.18 on 01.04.17 During F.Y 2017-13 u,~1r1ct l-'roJ11c1 1 M111111ou1110111 Untl ll,(J/11,50().()0 4,697,954.00 - 4,280,555.00 UllQU5rlll --- OtRlrlcl Pro1oc1 2 M1111nuomo111 Unll· r,,oo4,014.oo . 5,804.014.00 Nulnnd11 Otslrtcl Pr0Joc1 3 Mnnnoomonl Unll- 5,870, 148,00 . . . 5.876, 148.00 Nnwmln DlslrlCI Pro1ucl 4 M11nogo111onl U11I1- 10,308,064,00 6,000,000.00 . . 16,308,064.00 l:lol\lnh ro1n1 J0,906,735.00 0,000,000.00 4,607,954.00 . 32,268,781.00 ~or KHA & CO, F.M. Speclalist,SPMC Project Director RWSSP,PHED,BIHAR RWSSP,PHED,BIHAR Scanned by CamScanner RURAL WATER SUPPLY & SANITATION PROJECT Blhar State Water and Sanitation Mission Society (BSWSMS) ., Public Health Engineering Oepartment,Government of Bihar Visheweshralya Bhawan, Balley Road,Patna ~:, Emall-bihar.rwss.lls.worldbank@gmall.com f Schedule-9 Bank Balance as on 31-3-2018 'to Name of Agency-SPMU/DPMU Bank Account Name as per Name of Bank Bank Account No. Bank Balance as per Cash pass Book Book as on 31.03.2018 ~· ~ o,stnct Project Management Unit- 1 sanka DWSM(DPMU ACCOUNT) BANKA Bank of India 462610110009624 54,932,884.03 ,, ,\ o,s1nct Project Management Unit- DWSM(DPMU)/EXECUTIVE ENGG. CUM PROJECT - 2 segusra, MANAGER,BEGUSRA I DWSM(DPMU)/EXECUTIVE Indian Bank 6226346905 22,711,708.00 o,stnct Project Management Unit- ENGG. CUM PROJECT ; J Segusrai MANAGER,BEGUSRA I AXIS Bank 917010062094177 115,561,575.00 ' o,s:rict Project Management Unit- DWSM(DPMU ACCOUNT) Stale Bank of 4 Cnapra SARAN India 37117692112 480,980.50 o,srr,ct Project Management Unit- DWSM(DPMU ACCOUNT) 5 Cnapra SARA N AXIS Bank 917010067822663 103,948,066.00 EXC.ENG.P.H.DIV.MUNG- Drstnct Project Management Unit- CUM-PROJECT MANAGER 6 Munger D.P.M.U MUNGER Bank of India 464010210000042 47,074,790.00 o,stnct Project Management Unit- Executive engineer cum project 7 Nalanda manager Bank of India 486110110006524 108,447,035.77 Oistnct Project Management Unit- Punjab National 2711000100284763 a Nawada DWSM DPMU NAWADA Bank 45,863,024.54 Drstrrct Project Management Unit- 917010060637521 9 Nawada DWSM DPMU NAWADA AXIS Bank 163,948,889.00 District Project Management Unit- District Water and Sanitation State Bank of 10 Purn,a Mission DPMU Account Purnia India 33957941366 44,848,236.00 District Project Management Unit- District Project Management Punjab National 11 Bettiya Unit W .Champaran Bank 3939000100161160 84,374,680.54 District Project Management Unit-Patna DWSM(DPMU ACCOUNT) State Bank of t2 East PATNA India 33973285042 2,935,494.50 District Project Management Unit-Patna DWSM(DPMU ACCOUNT) 13 East PATNA AXIS Bank 917010059974082 96,490,601.00 DWSM DPMU ACCOUNT Punjab National District Project Management Unit- MUZA FFARPUR Bank 3048000100176646 15,228,945.30 14 Muzafferpur Distnct Project Management Unit- OWSM DPMU ACCOUNT AXIS Bank 917010060667377 101,076,524.00 15 Muzafferpur MUZA FFARPUR District Project Management Unit- OWSM DPMU ACCOUNT MUZA FFARPUR IDBI Bank 294104000388627 519,256.00 16 Muzafferpur World Bank Project under SBI 33541037156 State Project Management Unit BSWSM 17 World Bank Project under AXIS Bank 917010056171075 8.0, 1,935.00 18 State Project Management Unit BSWSM 1,016,454,625.18 Total %!~ F.M. Specialist,SPMC RWSSP,PHED,BIHAR Place- Patna Date 'L I I DI } UJrq Scanned by CamScanner 1 l' tJl /ll. 'IIATl/!11 ~IJPPLY & S/a41TATIO" PROJECT Hll1a, ltat.o V/a14, and hnltaU,,a "lulon hol.ty (CO'f/3MO) l'tltllk. lula~n tnglf\fiorlng 0opoftment,Covornment of Blhar Vl•h•NOhr•~t• Bh•won, Balt.y Rcad,Pat,,a C,,1,,d fJJlj,Jf f"'"J:, I,~ W,1("1 fJ"t1i4%, !)m :,,4 corn "/~'J ~ -- - l(JJ., (,,ttfJU JN n AT(;'. PROJfCT MMIAOEMEIIT 1mrr -flW33P-81HAR ·- - ~dula.11J.A,!v1n-.o, ~, Unit Under DP/AU For the F.Y 2017·10 ~ 14ftll0 ol I; fltll/· IJl'Ml//1/nlt Or>onlni Oalon .. •• l'und ll•••l·,0<1 Olllor Receipt 011111 Fr<>m OP/AU 0urina Closlng Balanc• '"' Q1 Q4.11)1 / During Paymonll During 111111 f Und•r 11•!• 111l1 OPIALJ ) -·· --- 1,0f.1,0H.,? F,Y201Ma tho F.Y 2017-18 the l',Y 2017•10 •• on 31.03.2018 e, .000.000.00 603,655.50 50,324.306. 70 14,540,623.30 ¥>IOI V/UI ( 1/nt Jar 1'11111 OPIAI/ ) ~.!l!l~.2r,i.UJ -- - 40.000.000.00 44,081.390,00 5,917,862.50 ----- - 4 ,,,,.1 - 1111,11, -· - 11,0f.0,327.00 101,000,000.00 803,855.50 94.405.698.70 20,458,485.80 a c.0 V\.j ~* ~~~ F.M. Spoclallot,SPMC RWSSP,PHE0,BIHAR .[ R:S1 ~J\\) - •ct Director ,PHED,BIHAR Scanned by CamScanner RURAL WATt:;t-< SUPPLY & SANITATION PROJEC"T Blh..Jr StI) 21,340,033.00 116,271.00 1,459,023.00 5,155,258.00 393,065.00 2,532,587.00 Bank Account I ~ ~~ It~ ;5 C- i:!cialist,SPMC Project Director RWSSP,PHED,BIHAR RWSSP,PHED,BIHAR tr: ~ ~ 0. cr- '-< n 3r.ri (") § ~'""I RURAL WATER SUPPLY & SANITATION PROJECT Blhar State Water and Sanitation Minion Socloty (BSWSMS) Public Health Engineering Dapartmont, Government of Blhar Viahoweahraiya Bhawan, Balloy Road, Patna Emall·blhar.rwn,lls.worldbank@gmall.com Bank Reconcilialion Statement Axis Bank Ale No· 917010056171075 For tho Poriod 01·4·2017 to 31·3·2010 V Balance 15 per cash Book as on 31.03.18 8,011,935.00 - I-"' Particulars Cheque No ;.:j Date Amount r"" r--- rr.,qut issue d 10 Mangalam but not presented for paymern 132950 l4/JnOl8 944.00 r- ~ d I Laxrru Kirana Store n~qui: 1ssu~ O but not presented for 13297 I 27/3/20 I K 14,665.00 PJ'n1C"nl .--- i---- ChcqJi: . l)!>UC d l~ .JPS /\ssociatc Pvt Ltd hut 1101 presented for I 329RO 28/3/20 I k 6,502,717.00 ?1~mcnl .,,.. ' . d I o Pranjal Cum Trainning & research Centre but Cheque issue 1)2983 2snno1s 2,558,000.00 nal prcscn1c:d for payment -- (heque issued to Gyc1n Gangi! Creation but not presented for 9,305,797.00 132982 28/)/2018 229,471.00 (J)men1 - Balance as per Pass Book as on 31.03.18 I 17 , 317,732.00 I . Foe KRA & ca__ Chaner . c~+lc FRN ~ 1 -q ~ h-;( ?:. shtl Kumar NC ~!~~~ F.M, Speclallst,SPMC Project Director RWSSP,PHED,BIHAR RWSSP,PHED,BIHAR Scanned by CamScanner Statement of Significant Accounting Policies: 1. Overview of the project: ;he World .~a~k along with the ministry of Drinking Water and Sanitation developed RWSS-~IS ~1th the objective to improve piped water supply and sanitation services. The project is Implemented at ten districts that are Patna, Nalanda, Nawada, Muzaffarpur, West Champaran, Saran, Begusarai, Purnia, Munger & Banka. !he total project cost is Rs 1606 Crores. The project has two components and same are implemented through various schemes that is Improved access to water supply facilities J;> Single Habitation Schemes J;> Single Gram Panchayat Schemes J;> Small Multi Village Schemes (SMVSs) J;> Large Multi Village Schemes (LMVSs) Improved Sanitation » Household sanitation J;> Institutional Sanitation J;> Environmental Sanitation J;> I EC/behaviour change communication activities Funds have been provided through four sources in their respective proportions that is World Bank - 50% • Government of India - 27.5% Government of Bihar - 21.5% • Community - 1 % Receipts as Community Contribution have been elaborated in the Annexure B. 2. Basis of preparation of Financial Statement : The Financial Statements have been maintained on double entry system adopting cash basis of accounting. Manual books of accounts that are cash book, various ledgers, registers and Bank Reconciliation Statements are being maintained at various districts. Also, preparation of the financial statements is in conformity with the Generally Accepted Accounting principles. 3. Fixed Assets and Depreciation: Fixed Assets are stated at their cost of acquisition including taxes, duties, freight and other incidental expenses relating to their acquisition and substantial expenditure on subsequent improvements thereto. In case of Fixed Assets acquired through project grants, an amount equivalent to the cost of acquisition is credited to Capital Fund_ and shown in the Balance Sheet. On d.rsposa o f sue h f'Ixe d a sset , equivalent amount Is reduced from the Capital Fund · 1 Scanned by CamScanner Fixed Assets acquired th rough pro· t · h line/departments/agencies Jee grants but are owned by or vested 1n ot er are not ac project Expenditure N d . . counted for as fixed assets and are shown as financial statements. · 0 eprec1at10 h · th n as been charged on the fixed assets 1n ° 4. Revenue Recognition: Fund received from diff . erent sources that are World Bank Government of India, G overnmen t o f Bihar and c . · .. . . ommunity has been recognized as income and the unutilized b a I ance is earned forward in the balance Sheet. Interest earned on balan ces ·1n project · bank accounts and other ·incomes (such as tender . fees etc · ) arising f rom th · . e project are recognized · as income and part o f th e project fund. 5. Bank Account: Balance at Bank has been shown for dedicated bank accounts opened for the DPMU/SPMU. 6. Previous year figures have been regrouped and reclassified wherever necessary. ryY\\\ \) N in Kumar F.M. Specialist, SPMC (Project Director) Partner RWSSP Bihar RWSSP Bihar Membership No- 513727 Place: Patna Place: Patna Place: Patna Scanned by CamScanner ~-·· ,......... N((R NmMAL PARIYOJNA 0IHAR - ~ ,., :_.-~- - A1111curnr1 -n - COMMUNITY CONrRIUUTION BALANCE AS ON 31ST MARCH 2018 ;~- -- - - V svs MVS ~- Total Community Opening Bnl ns Tota' community contribution bal as on s. No, District 1 ot.il co1111111111ity on 01-04-17 contribution 31st March 2018 (In outrlbuuon during I during 2017-18 (in Lakhs) 0l7-18 (in Lakhs) takhs) .,. 1 Purnca -- G. ·1.i 0.05 0.00 6.19 I.- 2 Begus,1rni 9.49 2.47 14.43 26.39 .... 3 Munger 5.20 0.85 0.00 6.05 4 Sar,111 G.15 7.79 0.00 13.94 5 Banka 4.45 l.GO 0.00 6.05 6 W. Charnparan 17.12 0.00 0.00 17.12 7 Muzaffarpur 9.19 3.40 0.00 12.59 8 Nawada "16.18 0.00 3.58 19.76 ; 9 Nalanda 25.98 1.25 2.34 29.57 10 Patna 4.10 8.21 0.00 12.31 Sub Total 104.00 25.62 20.35 149.97 = .'r KRA & CO. ''~ot, "RN ~ ~ '\414 ·~~\ ~;I~ 2t;. hll Kumar NLn Kuja~) Ma~ Pa~ ~ # poclallst,SPMC Project Director 111 No. _ e(/2A. r,r.o-s RWSSP,PHED,BIHAR RWSSP,PHED,BIHAR Ptace- Patna Date· 2.-/ } t, t / 10/1 . I Scanned by CamScanner ILlnatory Notes: ~,cp 1. Project financial statements comprise of consolidated Balance Sheet, Receipts a~d payments _Account and Income and Expenditure Account of the Project for the Sta e that comprises SPMU and DPMU accounts. 2. Reconcili~tion of claims from the World Bank through IUFRs with the expenditure as reported in the Income & Expenditure Account have been done 3. Contract wise details of all Multi Village Schemes and district wise summary of single village schemes has been checked and confirmed 4. Management Assertion that is acknowledgement from the management of the preparation of financial statements has been obtained. F.M. Specialist, SPMC (Project Director) Partner RWSSP Bihar RWSSP Bihar Membership No- 513727 Place: Patna Place: Patna Place: Patna Scanned by CamScanner . f RURAL WATER SUPPLY & SANITATION PROJECT . (Neer Nirmal Pariyojana-Bihar) Biha~ State Water and Sanitation Mission Society (BSWSMS) Pubh~ Heaith Engineering Department,Government of Bihar Visheweshr~iy~ Bhawan Campus, Bailey Road,Patna Ema1l-b1har.rwss.lis.worldbank@gmail.com Management Assertion Letter To KRA & Co Chartered Accountants 485/257, Gorakhnath Compound, Boring Canal Road, Patna, Bihar 800001 This assertion letter is provided connection with your audit of the financial statements of the Rural Water Supply & Sanitation Project - Bihar for the period 01/04/2017 to 31/03/2018. We acknowledge our responsibility for the fair presentation of the financial statements in accordance with the cash basis of accounting followed by the Government of India, and we confirm, to the best of our knowledge and belief, the following representations made to you during your audit: The project financial statements are free of material misstatements, including omissions Project funds have been used for the purposes for which they were provided • Project expenditures are eligible for financing under the Loan/Credit agreement • There have been no irregularities involving management or employees who have a significant role in internal control or that could have a material effect on the project financial statements • We have made available to you all books of account and supporting documentation relating to the project • The project has complied with the conditions of all relevant legal agreements, including the l'inancing Agreements, the project agreement, the project appraisal document, the Minutes of Negotiations and the Borrower's Project Implementation Plan Na (Project Director) F.M. Specialist, SPMC RWSSP Bihar RWSSP Bihar Place: Patna Place: Patna Scanned by CamScanner Statem ent of Component Wisc Breakup of Expenditure RURAL WATER SUPPLY & SANITATION PROJECT (Neer Nirmal Pariyojana-Bihar) This is Certify that following are the Component wise Break up of Expenditure and Closing Balance against Sanctioned amount under Neer Nirmal -·i Pariyojana -Bihar for the Year 2017-18 '""· \Ill Ldl\11) Refund of acceptable Opening Interest/ Other project cost Closing balance Balance Grants 2017-18 Expenditure Receipt under as on 31.03.2018 as on 01.04.2017 Retroactive Financing policy EAP Share 2,946.00 13,248.00 144.20 7,378.23 22.09 8,937.89 GO\ Share 1,566.71 7,454.40 80.33 4,058.02 12.15 5,031.27 State Share 930.78 5,553.64 57.74 3,320.20 9.94 3,212.02 Total 5,443.50 26,256.04 282.28 14,756.45 44.18 17,181.18 ForKRA & CO. r./) (") § ?.:.~ F.M. Specialist,SPMC RWSSP,PHED,BIHAR 11{l in Kumar 10 Project Director RWSSP,PHED,BIHAR 0 0.. Place- Patna cr- Date: '2.--f /t,1 / ~,q '-< n 3 r./) (") § 0 ""I • f RURAL WATER SUPPLY & SANITATION PROJECT (Neer Nirmal Parlyojana-Blhar) Bihar State Water and Sanitation Mission Society (BSWSMS) Public Health Engineering Department.Government of Blhar Visheweshralya Bhawan Campus, Balley Road,Patna Emall-blhar.rwss.lls.worldbank@gmall.com IDA Credit 5345 • IN Reconciliation of Audited Ex enditure under RWSSP-Blhar with claim made as or IUFR FY-2017-18 Particulars Amt- Rs. Crore To!lll Exoenctiture as oer Audited Income and Ex enditure Ne 147.56 2 =5S. Secured Moblisalion Advance to Contractors adiustrnent amount L=SS rio!dback amount ess Tax Payable at end of the F.Y-2017-18 T::.:aJ ::l cote Amount for claimin in IUFR as er Audited Proiect Financial Statement 147.56 1 Tc:a. ~e.m:,ursment Claim Actuall Made as er IUFR 134.08 =-tress/Sr.or. Total Exoenditure Re orted 13.48 ~:: ::- :i~rs.:i!e 0 1-, of World bank Share 50% 0.50 73.78 =::: ,::.·-~£emer.I Claim actuall made for World bank Share Made for the ear 67.04 ·t =..t.:eSSJS:iort Cta1m Made for WorldBank Share for incomin eriod adlustrnent 6.74 Sushil Kumar .M. Specialist,SPMC RWSSP,PHED,BIHAR Scanned by CamScanner