PHONE 2213-3151/3152/3103
FAX (033) 2213-3174
D qMtru      13&T4 fwqT
¾fftw    2, I4q ;-g(rt), ýfWM9T 700 001
INDIAN AUDIT AND ACCOUNTS DEPARTMENT
OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL
GENERAL & SOCIAL SECTOR AUDIT), WEST BENGAL
TREASURY BUILDINGS. 2. GOVT. PLACE (WEST) KOLKATA - 700 001
No.: 360/FASS-V/lAp/ W B-ADNI/2018-19/ / L,
Date: 0.12019
To
The Projeet Director,
Water Resources investigation & Development Department,
O/ the Prjec I)ireetor, W-ADMI Project,
Block-14/2, CIT Schemc-VJI (Ni), ICMARD Buildings, 511 Floor,
Ultadanga, Kolkala-700 067.
Subjct: : Issue of Audit Report in respect of N orld Bank assisted \\ est
Bengal AcceICrated De eiopment of Minor Irrigation Project
(NBADIMIP) under IBRI) Loan No. 8(90-IN and IDA ('r. No.
5014-IN flr the financial year 2018-19 (including the
ad,justments pertaining n financial year 2017-18).
Sir.
1am Ito forw ard Iherewtith the Audit Report. duly incorporatng the audi
observazunons. m1 resplct of \orld Bank assisted Wesl Benpäl \ceeierated Development of
Minor rigatiln Priojlect iI uan No. 8090-1N and fl)A,\ (r. \o. 5014-IN) for the iniancial
'ear 2018-19(  lments pertainin tohl                  a
I he recelpt ol the same  a klidl be acknouledged
Encie: As sta ted.
Yoils fith  illv.
( Iimir I  dliira )
Sr. I)eputy Accountant (Generai 1 FAXW


PHONL 22 13 313152/3163
FAX (033 223-3174
t{p4t PN'flL1r rnr w fråw
ef7i   1141 WJr- 9 3teuch (11r1 ir-ja w ht ET NT   wki) ,  i twen
r3iT fr í~U, 2.fl1fr1N1 ttFIT .w-wH irl7o0o00
INDIAN AUDIT AND ACCOtUN TS DEPARTFMENT
OFFICtE OF THE PRiNCIPAL ACCOUNTFANTF GENERAL
(GE NERAL & SOCIAL SFECTOR AU DIT> WfrES 1 LEN<GAL
1TREASURl?Y F3UILD[NGS 2 GOVI [ PI ACE 4WVFST)j KOL>1KATA  70 001
The Principal Secretary
to tlhe Gm ernmcnt of West Bengal,
D)epartmentft of WNater Resources Investigatinon & Dev elopmnent,
Khady a Bhawan, Block -A (5' fluor).
Kolkata-710 (187.
Rteport of thie (Comptroller anid Aiuditor General of 1india on the Projeci Inanicial Statemnents
We hav e audited the accompany ing financial statemuents of the \WestBengal Accelerated
Dev elopmnent of NI[nor lrrigation Proect Ii nanced under \\orld Bank Loan No. 80 90-1 N 1 IDA Cr.
No, 5014-IN. which comprise <be Statement of Sources and A pplications of Funds. Reconcilijation
off laimis to Total AppicLaltons of Lunds and NIanagemleni Asserioni letter as Iun ished by ilie
Projeet Auhrt frte y ear ended 31 NMarch 20)19. These statenients are the responsibi 1lity of the
lProjct1s numagement (Our responsi billity is to exprFess an opinion on the accomipany ing Ii naneciai
statementsu based on our aud it.
We condueted our auidit in aceordance with the Auditing Standards promnulgated by thie
(Conipiroiller and Audi1tor General of ndila. Those Standards requnire that \\ plan and per form ilie
audit to obtalin reasonable assurance about w hether ilie Iinanneial statenments are free of matenial
misstatemient Our audit examuines, on a tesL basis, evidence supporting the amounts and
diselosures in the financial statemients. 11 also includes assessing the aceounting principles used
and significant estimates miade by mnanagement as w\eli as ev aluating ilie toveral 1 statement
presemmaion. We bele thati our audit1 provides ai reasonable basis for our opinion.
ln our opinion. the financial stateents present lairly, in all material respects4. thie sourtes
and appilcations of limds of \West Bengal Accelerated D evelopment ot Mi1nov 1 rri gation Projeet
for ilhe y ear ended 31 iMreh 201 9 in aceordance wiih iov ernmient of [uddia aceounti ng standards.
ln add ition. iin our opinion, (a) with respeet to PF1 ¾ adequnate supporting documentaflLtionl
has been miai niined to suppiort c lai ms to the World Bank for reimbursemnents of expenditures
neurred: and (b) except for ineligihie expenditu res ams detailed in the audit observatinons,
appended tthsaudit report, expenditures aeeligilNe [orfiacnudethLan            Cdi
Agureenment  During thie course of ilie audit PIES FMR s and ilie connected documnients wVere


0
exmined and itiese can be reled upon to sup rr   reimhursement under the 1oan /    redit
Asreement.
This report is issued w ithout prej iece to CA(  s right to1 norpoale tbC audil observation
in the Report of (A(; of ndja for being laid before Partiament State Legislature.
Audit Observations :
A.        Relating to Financial vear 2018-19.
ilie expenditure inCuIrred in respect of Woltd Bank assisted West Bengal Accelerated
De elopment of Minor Irrigatiol Projec   oan No. 8090-IN  IDA Cr. No. 5014-1N  . For the
financial year  201 8-19  is  Rs. 1393985503/-  and  expenditure  admitted  in   audit is
Rs. 1345676454/-. Out of Is. 13456764541-, amount eligible lor reimbursemiet stands at
Is. 1164883479/-, in aidi t as show ni belox\: -
IN]tixiudiimr  1441iI 1  -penddutiir  1",11wmull'e  EÄ Ci1p v Ä.iié!ur  i K,oIwL  ot  \m  fig  il)licfE
eiaimed 3, per  ineurred  i s , itlmiii er  admiuci d  irin urmebil  liurcil
P2)R                                          -   -- - -4)
F iLi ¼EYiIWLd7IIIX    29497 lh 004<lth 16     44739973  4 847572 S- 7          4,47552
114 ]Q l; LlU l-(,iiiiti'                                      11(f1ý,
e(   ntt cr\tr.                                                          T
ii1     J  LEIYl i d45W         864488 103   156 9   8601918427    KAI      (1Sul25952
V  ar  1  o er in cc(   under
-Ufil I:                 L 1393985503   1393985503  4830904    1345676454   4___¯      M483479
B.      "Adjustment in respect of earler peiods" -rating to Financial vear 2017-18
AudiL Report on the PI   pertaining to inancial ylear 2017-18 had mentioned that an
expenditure ol Rs. 16166951/, in respect of WordII Bank assisted West Beigal Accelerated
)e\elopment of N ior 1rrigation ProJect 1 1[oan No. 81 090-IN / IDA Cr. No. 5014-1N) represented
w\penditure not admitted in nudit  I be amount hIs been claimed durini th Ie financial m e 218-
1P as -Adjutmem in respect ot earlier periods~ i.e relating to the linancial \ear 2017-1 8 On
serut in, in course ol currenh audit, tbc details of amiou1nt admiined are given below  und 1List of
tems held indmissible in respeet of claims tor the yent 2017.-18 is shown at Annexure - C


IBRD          E% penditure              Expendit ure  Percentage  eligiblle for
lnitial year  Ltan        iUnurred (As  Ixpenditure  admitted in    of      Reimhurse
Nu. &   Part    per PFS)   not admintted  current Audit reimburNe  men
expenditure  IDA              (Rs.        i audit        Rs. )nentR
Cr. No.
20171       809( IN  A,       16665    1    I XS14      2>18402 I' 60          2104102
&  50l  &    iDetails Ii
Annexurle )
h )ta                                                    -         -  = -.
( I mir Bhadra
Nr. Deputy Accountant General (FAW),
Office of the Principal Aceountant General
(General and Social Sectur Audit), West Bengal,
2, Government Place (West), Treasury Buildings,
kolkata - 700 001.
1I)ate: 16 August 2019]


Annexure - A
List of items held inadmissible in respect of claim's of financial year 2018-19
(All items pertain to Part A, C &D)
SI.   Unit            Reasons for inadmissibility in audit                                Amrount
No.
 Iihhm      p. Sauy   LIs pail lo Lne cntirratual Procureiient Enineer inl ecess el  318155
a:pproal santined slreniiti and beynd lte ue ef 65   ears up-to
Deceiber 2018 eof Rs. 35000 per lo l1enee. ihe excpenditikie el
3   0 5(W                 sads                      in,admiissihle,
2.An expeinditure ef Rs. 3155 incurred in ilatieon of legul requiremem
due to non -dedctin e f GST at source tent ilIl 1paid to the_aec
hh              t iAs p¯¯ memorundum No. 24 3P  1A IP l' 4 1 1  Pt l.212. I ated  49236
2     (, rnli lu
I)              16. I 0,2012 t 1OWl. Departmcii i  WRl 1 &P Branch. dele[atin
(te fincial power, il was fixed tihn Ilte I, etufive Engineer DD)s) and
D)PD Tcclhnical cal iler oftice expenses  d other expenses upto I<R
1.00 1akh and Rs. 20 Lak respeulivey under W[3ADMIP4> per inani al
car. Ne separate  A w& S was obained] lor excess expenditure beynd
delegation ot power el' ELi C ch Behi. A\ suh the sui el i  49216 -
RSI 192%    R s. 1010000) stan ds inaiiiSble' ___
\tce    4   l e' en       s mg equal si  Cá    sg cm lor A\nund     52465
B.a.'ar & 28 ge m ter Times et India i setc pubslishied fr eecuitin of
plantution oirk 1[I01rticulture) inl 7       Clcks o Cooclbehla  distrieL
Thruh Malhhaunga-I block wis icluded in c-tender n1o. 15I18-19,
aneth er lotie el' e-telder no. Ii89 was pulblishted nly Ir
Mathabbhanuu-lI block en same dae. Leatline le zvoidable & tnjusti led
expenditurce of Rs1 5A65 - Rs. 3057 fIor Anand Bazar and R  22<8
3i   imes ofLkirk-                                                  - 40000-
3  1, :5 s IProposal swas semi by SIPMU oel'ie to wo rild bank 'or enga eincet cl       400
\1 inupie       lishieries IExiensioni W\orker (flWk .\  hIe silnte wias accor'dedbt wol
I )l>N nibank. But554 ePM    office enigagted I shiers IHeid Assistnt <FFA m>i plice el
[ W. N    doentni il respect el approval of wrl bank fl a l
ceould be prIduce tl audit Hencc the piymet of rentmeratien lo hie stt
agatinsl saidi de-ned post stands in is                         '
I         Sa lv pa        aue    r. D staffl sponsored 'romi and engged troug   102144
Ithe agency West liengal Agrr industries eCorperation Ltd. was bevond he
seope rmd Proecuremcint Manual andl lacckimg spec ihci Admisltrtse
Appiroval & I inancial Sanction fei sueh salary pay ment le G r 1) stal
enuaced ihrounh auee -
5       l     i\.                                  -      A mI P\l' 1V-P1 I lu    DaIel     539399
16 10.2012 et  W   B W  )epartmieiil of [WlD. B&' Braneh. delean>
Ille tinaiiciil power i  fixed thiiat ite Ietive Engineer Dl Is) and
DPi) Tecliticil cai ic  ofit ce expenses and ollier expenses upto R,.
1 00 Lai und Rs, 2. 1  kh respectively iide WBADMIP per litiaiieliu
\ear. Nø sepArAe A A & FS was otina ied lit e\cess expendituie bevii Id
deleiation l preeess of  (oellar. As stich Ihe       [um  l W
90 5  3939       9 -<R  <')'  Rs. l100000)(> stands inadmissible,__-I
\'uin¯¯                                   t¯¯          \\  t  Pi li )  i  i12     ed       75494
I IttZtul                  i\ i < l.Ieparimneii .1 S\\M> RH t I Brainch tJi  nn_ii
niicianetpoer. il tas 'ied thact ith' Execu se '1>4ninleer [I dl<~  al11)
Iechniicail i.cii in c llic..' expeni"es and  tlier L'pst esi~.  upie  1  I  <ti l;kt  ii
it 0hih respec ie  under Wl)lII 'er  niai year 'si LepiaIe \ X iN
ais biitiied for! esees expe<diiire berond dlelet';iucn il p>rces' cf il.\'ldc
\s ch lhe sim el ls 7S4     Ig [I     I 10]mpondt imliile
7     M 1k-1              e                                                                  104715


-  )N\j[j 2       l  t))2 tt \\l 1 \\li Icpaiiiiicii el \9H  x  3awvi cwm        i
 eljal Cowu 1i  u IIiC ed phle aii ni  CS1CINC gptk.1li  t
-'ý  u 1 ah t nc   inder I  \1)MII' H  hWP aniiM  No y   e  A
Å IN was ohlltaicil li C\uss C exPellilic Iesn mil elegationt  9ouiso iVi
____ -      1Ik Ill  imiuitl  Rii b,I1  As siieti  Ilie  iii ol  IRs,  1,11715,-  (RN- 2(1Il 15  Rs.
(it00){  i tnds iii;tdiiisabl'  ___
8     Ih rlin         lrposl mas ent bx SPII offic leo \orld bank fori egagellent el  794818
1            \riture isAcx    1 \tensi   \\tiker i \ \\ W c  \\  1 bi salne u
eCorded in ny ori bnk [3Bt SP\l   olike enigaged \NÅgriet n i  1
\sswtant tNI- \   I  i o,he  i ld \Nst.mL 1 1 ) in place eA Al   Il m,
IodoCe1e1s in YCspet of approal ol uoi Id hank o -said post Cold he
tduce to aida. l lence lie paneit o menelaion  to he stall agntst
saddeignated post stands iiadisible
No recos    s va jible as to (lie exael ltaion of hiC work done 0ire  183149
elarges of triator and pimer tiller lo facilate ifi seed soxinhg in dillerent
bloks in PuruHa  irict ) in hils subNu'd bi ihe ae'ics Is uelL as in
\11 enirk   per aunment     h he \kork IIder the sork uNas NppoSed
to be done Mn kl  pi, none el wi hieh were Ietonied in the hill. as ne l
As in NIB    doiiinet in suppirt ol leplx  oud be produed tu incit,
Mere cetiitnon 11   president seKetcie  ol I  .A  on ile bod  ol
conpletiokn etilicate rel aii tii st n l fIl seed  0not utiiitt lo x l rIP'
the extenit el work done by   tie a       Aent  As suCI ile s,lit nds
iiadimissible -
Ihere was no imienlioni el measulit quanlily ibreni buCkel ix <here xs  170034
no eriteia  vc ict en relating lo ileastli me qjuanti le1 sluppLl  of l nimni
Y,rd \Iani il it lhe paxmit made by measurtu    and ari\n ait
bHill alue Sprhåih bucket cild not h ~heked and \erd in andit io
e\llani ni t   le le date ef suppx as pl 'hallan. kixit'l kxas Ir,, it)
date of supplj ordecould be       i   Place of delinerx  \ce lot
mentioncl. No dentnieits relatig lo proper utilisation elislulnitiiii  ti
Y M\ bxy lhe \I\  \ see!tAi  pm ident to Ilie iitended beIelia ericc
laniers could be piodin'ed to audil As such the pappent slnitd
iadmniissilble.
s- per (ental1 aiid specu ]i 1nd it It ins tt e ou <at ofuppi iam 1 rnsalt  5<) ,1
) \annal Ilie pax tmeti is te be iade U montll basis alIei Mcelpt of
ioie sipptled SILi    plogress Iepot  tiim the SI 1ol  he petilic
depicting pehtinte itf ati  tes and peryel ipilld bx
ilie D1) 1ccllhiial it"l DPIl Itt Ilie end ,t t cahi monihi and apprexed as
atstatn        h\      the      Prtlee       Ditelor
I nmei \kas im ntd e on ilie basis o the atteldance eiumi pel loiim:nice relepib t
u bilioii oltaiing anl ix oii ntl pligress 1roiml the S) as reettred alove
1 rtiler. w p,  aimedmient 3 dated 28~111 N of the .utrai lk bh ie S)
ianeinh Ramk i   oundati  the S  i mi  uppMsed to ,m htrhilie fa Cime
o se p    uit ise. season ute <te  kan  alnd rahit t) stetne
Perimnice Relort and entrx to \IIS l per tomn  attached i \ine\mi
and Anne\ire 1I I1 ws alt spe lCIied tiat Ilie intfornation el total  il A
menbes (nrilers) is to be provided and iiieopIleC inination el an
Selieme     \i     no t   e     consikered     tm      arn
[tK   w      het  m n b tiher SO nanely l litli Inspiralion folloved b\ extension
and amiendmieni No 5 dated    W0T   IHA 1 . lie saimc pio ison  nas l
ncorptated  m  respect of dellen  ki   senr\ice, Atd  tianishing
epls    iri,             as             eaho e
Biit ii as noticed that D11\  Pouia  ade    paient ) Naid two ntunber
el, M-)S \iittotnt obtaiirn  alt\ repoils retun, as mentionted abo\e
n rep   te k liw e was adnihed thi no  iio  was     nittd as per
Anne\ ellA  l i he lepl>- agaiist andli qu(lery depiets ilie self decldlin-
certification h\ lie In eentie l-åitier in respect of work dorne ri  e
Tp.ii oreamtsalol X ittot an> suppmnt ile doCeintIt. NpptxOal Ot I IPD
techieal in  espect ot an> ef the peräIimance rerponi itud imt be
iroduced ut audit as elaimed  11he paitteni x as. released to I'li agemy -


-  - -  -1 eeithi�эl! .ъсlitг.°t�11t`° [1t� 1?1'cral�i€ъг1 tтВ� llre �Ъ'ittггt�i. �1� ~и+.11 t1ъ�° `~1rn� 5с°.trttl;�  -
йnа�Эlпэ�silзl�.   _        _                   -       -   {    -     �
�   i---          lечг, 1rе1rЪгl,�г~ i7б' 11т�tilutЭt�эъal С)сеыЭ�ъ},пиlъt ti}ъes.i,aliчt� (i17�} е,'<.ге ��i�1 I-   4354�   I
i     I           г+~°nttlэЪE's•.1iillэъ lcrr .Ъ �irъs°ic пгtъпtЭ} 1n t ilтЬ�П ы+Ъаъ r,t Э�1�1те itiie>п 1!1° м<Giirзп '_.1�'?   i
1ht• Этtьп.иr�°аъэе°Ъt4 tп.tntt;зl `ehrch rы�.�tlir�s t1ъ�l1 thGэ�° е+i1Ь }�с° �ml°.  1 i4�!S fe?r �
i     �           I �'д �°re  [7{'М} �. Nc, еlnг�ээъзыn[s iгt r°44iзr�ъ Еъt эъlтn с{а`аъл 1 t,t' о;яl.аэ-r �i}  I��э             I
�           �('г11.Ъ�1Ъ i,Эи,и}ъ. 1[lti 1ы�оэъэ E��t h1i�lntЪ}эс,r� !71'11i1 � rrтЪalil i�c {�1стс1lЪс_�J t+.т ,
�;rtг�lli �1��г tiъ� tън?г1t1ъ с,► С)ес 'г7t�� 1';ьепritъl и�г, .,1�;�т гtъ:ltlL г1� �тtlъет SСэ�:
�             п,,�п.•1с ti1u1 1��lг�Е�э�",ъ �'��зги���1 .гt��.E�h<<} rs� 1'и�lь'i�.� il{'�t!  1�ъr ��rlд lъъсъпгh  '       �
�             1г1 ,{h,t°11�с� c�t rъ11п �1г�lи;�г .�rrifi�.�,t4 ra1 �г!}:Еп  i�'.  '�1r t�iu,.1Ъ  1'rсзэъ7 C,r.t           '
i     '�          {   ��1г�1п,о�тьм� SlE'h°1t �. th� r�эзъlЪ,г�r�[эспъ �с1 G�и }ЪьгЪч ti�.lrъil, in�,,.in�i ,ih1z_.   �_
1   _ _   _          _  _      -
1,Ч 4sr41' {tг'ь�t atiэtrit tтi� tiCC[эtъtг =_ Э 7�•' E d e i� srB' i15{ � ltttldlii 1 э41,г[i гъе  t�т ;�lг�iit   � 1[]1С] i
�                     c1f 11м1,г1t1 l3attlh ;ъtt+.S еъ1lъе.а ЕвtiЪ�l�г1Vе :"��si<tc41 {'г-n1reC�. 1nC�t1 t���.гп,рtъr[�ticзгt
�it.u��;cti ь1г�� эъ1ll r-�Эttъl?иг�~г�Э.з1�е. �3t1t lhe sгtrn� 4егЕ� �t111?evecl {сп• lэ';гэъм}�ез['taticln �   �
��'.   t�11  1t1гiI.4'1•4JЭ4  11Э<l'�  4С'l'ij..  l}1`м}7Э�1!•'  })I1i11't}  �.11`  I1't1[11  Э з{тг4'}{ г I}111+411! l Lз�t1ZC'  Tll  �   .
clilli:l`�эъi  1]�°пъtъnиlг,Ъtыэn ["iгъtэ`tч �1�f'чЭ eeэ�llin  tl1G  i)1'!�11� .�tlrь�ciictiulti. �
1i�п�•te° i1ъ.ltlstъitiчil�l�.   _   _           -_                                                                                 '
..    ...                �Э I1�. .11R,Y6'l'1lt~� l-гУ1Э1�гl14�"Т11 })1't?�Ci1�111111L': \1•:Ъ`r  4t711�111 ti�°tЭ i46'.11 111 illj.tillъl'.��{ Э }.°  ��   �3`�`' /�
I     I           ,�-k�i} k.~м�7�'rъciЭtuaw° ечаs in�llсте� еегг}riпп �гlt�ril,�� ii1t�,:1n�  Ъ�ге�пъеап.
��          � 1т;1v �rtrnl tr,s1� лt�lсЭе ее�iгЭъг,иt п�а1.1ы�° Еггr+ ,1г�,i � т i�i��, е1i�т�`11n �� stiU                                             �
�     j           �}�h��1��vг,1�e}Ъ 1н e�alrl,гtissti �т1 �тldeгtit N[?  l'� ki 11}�ti11' иlri�h ee=ts              �
�           � гlыгп�l�,г1��г�,  l�з}ti�+,�tei4 ialтrrl�#i1Ъ1гс (эеr�'411 � 1 и.�� 1tч. +�[1�I - t�tчr                                                  �
i
��          � i1:�1�'hг��,1эЕ1°1i�cтf�и��rl�ltiтeигurln7�tъt4iг!~:.                                           ,                                        ��
�             ii1 �,Э��.�г�,гп���' �,1' �1г.�г1. , ~.Е(~т[гтhгt.                                              �                                        �
�             Li1it ��г1l�п ��}тiэl.lгfгfг'� ��f !i_с_-si11i I��1' 1� l�!l {�1�t'�'1 Сгг15! tе,г- �{т�гv[ �,Еъlе   �
�           (���г ,1 i1��  г ь i�,i1,��e�  �°, °эсгi� iг.� r� 1.гпп_ t�, �1. "�lir t11 и е�а1� �1яlгъс•. 1 Эегъс�   �                                  �
�                   ы г,пЭпtг��i1•+1е`.           __        _                                           -                                                    •
��J   �`�(�)L Tf-�  �.�   � I'1�,����°.��t1  ee,t� '��э11  Э��м '�Р"`м'fLI  tиltь��  ttio  °°e�Ъrrf�1  h tiг1;  1sr1  еп���f���еп'ь�nt !+�   �(i�:7'� 1
1'�-1R[аА1�.�1� `' t���r1�Eэ1lE1r� М'эtifЪ<rry  Ltterts�rзЪъ  WЪн-Эе�г�  Iг1f 11 i 1`G }.  1ht.  s�lпr�  еи�Ъ`;
�     � f?['Иl!     :1i�пэ'tVs�cE {ъу' tvlsrld 1эь7эiЭ:.  �uk S['N1lJ 15Г��€.1� wn ��+��,�'11  1�ricЪlltElr�  Е-'ьr1�1 i                                     �
� А^�`wьslгЪlъ� {hY��1 t`ti Е�i�lъеэ�� Fic1d 11,чьsf�lnt (F'} �11 ал С1�1с� !si'ПЕ-.W'!F1 �'.
Nмr tiытсtээtъа•1ъ1s ЭэЪ г�sЭъеСС сзt арЭ?I'4ъ�аl с11• и'Еrэ'l!! lъ�lii� k'<�1' ��Ъici }зtэ�s �'оlэ1� he �
Ээг�и1{E1i�c t�� ,111ciii, 1}t1t�i �hг paem�гtl и! rк°lrъtы э4•1tьRiult tг, thk� �t r�•t a_�.�i�1�t
I                         I w.ыti �i�.i�г,�1���1 47trwl ,t�tn�lti 1n�cilъъiччilчlЕ.   _  - �-        _      _
�0   �{)� '�i-Э         i;1� 1ъ�1' г11�. 111г�1;11ъс11i111 N1>.  �-};;-Э�I''l4 Ii i1)1�'11i' 1l 1.! I'1  } I �Г11   f) iC�'�1 �   7C�5�f�  I
i L)1'`ч-�,1�'l i�   ' 1rт.1lt,'г11� c�f  1�`fi1'w'С:. ЪJер�rtlъъеtзг ir1 111t117. }�.\1' 1'�1.,п�11. �Э�1<<.ягiгl�   i
1_)Е''�1l'          tltм° 1ilъ�ап��i;и1 4,��tч�r, а! ееам 1i��+J thъat l11�° l'ем�сЪаliе�.� k�з�  пr�'��г �i%I��_r�1 _1п�1
.      �                    � ,)Э'��  Э,С��'I11ii�,1�  i,iiъ  111Ck11' #.7�411�  �\Э`�11`5t"ч .1.11�1  ��t�г�1�  � \�т�Э1'��  L!}зiят  }ZS   ,..
� 1.tlfx l.гsC1,  г11�1 l:. '.а1[) 1.�t�i1 г�,{т��1ь��:1� uncl�r 1� li 11�\111' Е��г fiгЪ:+lъiг:ъi
I                           �   д°t'�!1'  ��ьf  .�€1�,{f�.lE�  ;�,` ci,  } � 14.1� �-�1iE.11@ъl.`4Э  }l1C" l`\4��♦ t'\11i111�1ILfI�° }7Ce411111   I
� E1cVc �,гlii�п ��f Етг�1���� 1,,t LL° l�t[,гг L7in.ьjF7tlt° 1t11�гnj  �- �,и�}1 (1,� м<ъtъt и1' �'   �
iг�,  л.t�� 1+г - гга�  17{r5-Et�  Rc. II�€rг]t1�ч� ~l�1пЕ1� мп�Е�.lп,� ,11,,It   -                 _   ;
� _- l-        .      -{     _       -           -
I 1I    SP'V1l'             1 kZa (,l}_{1lliь - е>v�,t�  }заi�1  ts  г11)`4'г"1Ntl,  1ilt  1+ItЪt1�  tЕти1  етf  'ti f�  .1<iгnlti�, '-   Cr�IU(7t7 I
G1�'�3,�[�I�!l41'     11Ъэr4iGU1tгlr+a �+},�°гa.llitii. 1'гrч�'i5н,1ъ 11Е• �ь:tti�ээl �! 1,ц{�� ьЪl 1� L3l ii resleЪlrг�ti      I
I       I                     t1'.1г .Ъ �1�°i�Ъiletl 1�i11 ыъ адlustm�ni 517�t1} {�ы° ';и1з1Ъ7i1t4с1 е'аэ�1Ъ1n ьэмЪt пrсзп>.1ъ ,
i                           i P1��,t1t бit�° �}srtь° е+С' С}te еЪъ111Э]1�livмl a�l' ih+.° �ъtьгl,с!°;с:  ii,иr еаlъiыlъ ,г�1ы�дП�с и.f~
д!1 Егаvtь ;11rt1 iэt гriъ с°д7�гг l�t� Eaгtci thc: Э?L! iсЪ+1 аэk' ,1r1�: �1�Ъе � 1rс�гл lir� i#ьаtе г➢f'
ЪБr�аиl"~ 1,l'�1эс:}t асlч�ъlгrе lьpзlLS� ьъlkЪеl'eei�� }7�rmillici 1,е Е}tc: ,ъtlгttьпi,ll'�вtioе �      I
�       I                     с1�°{т,1э'lltrь•rri  ечiilъ 41ъG  е:иlъЕ<urri°1Ъt�  1т1  t}ъ�  1in,rЪtce t1�Этаlrllп�aъl. '�?г, �ta�lъ
г:эЕ{jil�lгъЭ�iri 1+tI1  э±�.;11эъ�t 1}1е �til�:ьг1�� �il,lиэъ 1=1 kt� {тl�.tlliPl� - ettь'F �ыlL'яtlъilf�'b} �
! 1}`~ t1ъ� с1э'<яwt.rl,1 t1ъG ai3r',гэъ�е е+itlъдэъ ; 1.tti-?tl1+� °�t1a1r :эг1 .,�1�.11ъ+�i eeithcЭtц
�rt}�Ъa�Ittэ�'г79 {ь аъ�?t и'�ыъt!?4u�stxl?1с esptEъiэl i1ъ� t�1Ъ°ltt+`'i,rl et.ЪG �!!1S-I`�. Н�°эъi�
...,   91}.Е�1••t111�.� 1IiIti                          _                         _          -  -       °-   ..._..   �.
�-, --                      1�1,   }ъ�г   1�г��°eitiieиtъ     ьг�     ;tliнэrt   'tE г   сэi     гтЪ+,°tlttrr°lnclllгtъ      ttt,  �4Р�   14б1]4Т#�
i
� li1' 4�� i� lf �1�'t) f'� �l)-7{ 1'l.- G l� �'Б� l"_ �jt. �1) 1Y, 'U 1�   }'Ъ+г�с�t i�ье'с:kСсъг }1,ъv C1t�  �         �
I       I                     Э1саlес:г  1�?   }!t[1'+�Э1.Ъ��'  '�гп:1  гзt�ъiЪъt�•э1�liчi�  �чl  ti�:1ь1  14е+�1  гtЭlы �,гзъitl[  tlэltl
эг1м11°loaЪъLlti 1э{,гl, Кч:._' 1.Еk1ъ [>ir 3lэъаъ111ъЪ  1'г�1еi~ы11гъ г,1 tie�tii+rъ  i1�i) !эt ,гЪэе} i
itъti:пx,r,rrt�llэЪtъ  ,11�;ы  р•tcluires  tЭъ41l  г"a�Vilitil?1r:э1  €'hirl  5�<геt ы'е 1'rilъii}т;Ъ1
ti�4r�t�tt�o+'  ti��r�iEЪr`'.  V1'`f�1C7  [��:Эз.tа`iгъээ,:аъt  е+'i11  �Fln�[itъn  4t11  th+.,°ть: �
,                    _�i ��1'ran�lьEtaг�ti iгЪ ьёг�е гъ1' ealtir}t tkъc.: l�j�a +.•4iliэЪ!z 111 11Ъ� ВiгъгltЪыiгil Эзс?ы4ег'� lri� �
�       а _     -                    -            -_                    -  -


Ilie pfojlecl director for a finéinciai vem- lins ýcen exceceled ',11,1d silliket.
"DGN- 1` lis Linder field
sunctioned pro - ject cost nid budget provision ,        <1               l
levCI equipment and     instruniem  catergoty  SPMU    office spent Rs
1.-18. 1 1.479,1- R-m- procikrernerit of numbcr' o[' DG PS during 20 18-19
Ncitlier sanction at Sceret-ii-N, level has licen obtitined us required above
1,or iiielli-i-iii,, such expenditure beyond Ilie poxver of PI), not- budget
provision kvas made fot- such proci-ii-enierit. Tlitib expenditure incurred
bevond 2 lakli i-e 1.46,1 1.47,&ý-( l 48 1 l 478-200000) stands inadmissible
-1
As   ficr kvork  ordet- vide  Nlertio  No   946  dated   30-08-2017   (il'  _ý975003
PRÄBADMIP        Ilie  worký   of    Internet coiiiiectivity  kviffi  video
conferencing system for WBADMIP pro.lect iii SPNIV' ancl iii 18 Different
(listriets DPIVII. I offices (totill 11) point,,)  \ýns supposed lo be completed
wifflin December 2017. llaN-iiieiii seliedLile fot- tlie above kvork requires
ilial Rs              ,kill be paid äfter successful supply, instalkition and
operation iii all Ilie locations. Tlicre was tio provision for part paviiieilt,
11M par, nyrnen, of 49,15,103ý- was allowed lo Ilie ägency wifflou,
Collipletion of [ile work as 11 whole. Pi most of Ilie DPMI, Js testin., ofthe
SLII)plicd materials cotild not be done duc to 13SNL link Problem, so us tlic
makin- Ilie systeni. operational as a whole- As weli release of aforesaid
kmynieiii of Rs 49,7i.003:,'- out of Rs 1,15,0i.9751i- siands not only,
il"l"CLIIII,,iiý due lo violaLion oftlie pavnient provision oftlic contracir IbLit
induc favour t-ii Ilie agency.
c       41.2 ol' Ilie General Conditions kif Comract ['or Constillancvý         98å0
service on Cieoplivsieal Logging of Borcliole,, Drilled iii variowý Distriets
ofWest Beiwal under WBADMI. Projeel requires that Ilie pay
Ilie Contraci sliall lic made in ltimp SLU11 illStlillICilt mý.2änst delivcrablcý
sliccified in Appendix-A (Ternis of Rct'crence undci- General Conditions
t) f                                                           ContraelL) ,            l
As pet, saiel Appendix-A, iiiininium nuniber of horeholes lo be drilled in
11              -  wei                              1  it
ýi.lrdwý i and           districis   -e 88 and    100 respectivelv. 31.
paylllent Nvas rele,-ised to Ilie agency witliout oivaiiiiii-   111-iniber
of'proposå   poitus får              Ltägýging fot- Tube wells (TWs) as
1,1 uniber of drillinas iii Burd,,van and Lilpaiguri distriets ýuns I 1 41 d 52
ix, neurly lialf than thal of Ilie riiiiiiiiiiiiii requirenient-
Bli( Ilie payineril of Rs. 98.670.00 was al lowed to flic agency during, 201 s-
V) in violation ot, [lic provisiolv, of Ilie Conträet, I-lencc p aý
8,67W- stands inadmissible
12    W FS l           Pi      I w9                             svorld bank for               01,     706310
-oposi    m  sent by SIIMLI oflice to
Fý\teiisioii Wor-er (AM/VYM). Tlie sarne xva,ý
DPMU             accorded by world bank, Bitt SMILJ office en(, 'a,jed A-ricultuie Field
Assistani (AVA) 2K, Visflery Field Assistanr OTMe inplacc'ofAIEWiTENN.
No Cloculileniý iii respect ofapproval ol, world bank for said pos( cou Id lic
produce to audit. Hence Ilie payment (it- i-etiiiiiiei-,itioil lo Ilie ýtafl'a,,,iiiist
aicl designated post standh inadmissible.
A,,, lier memorandum No, 2413-BP.Aý-YBAI)Mlll,-4D-5 (PI 1k2012, date+1     196616
16-10-2012 of GOWB. Department of WSID. 13&P Branch, delegating
Ilie finalicial poýý.erý it was fixed Ciat Ilie Executive En-incers (DIX)s) and
D1113 leclinical can ineur officc expenses and otlici, c\penses upto Rs
1.00 lakli and Rs 2.00 lakli respectivelv mider WBADMIP pet, limancial
Year- No separate AA ck! FS Nvere obtained 1'or excess CXI)CllClitLli-e bevond
dele-ation of process of V.L.. As such flic surn of Rs. 11,96,6116/-
(666661--123349-t-6600- 1.00.000 ) statids inadmissible.
29682873
-13                        ýancc I)cpo"il witil "Y'Cicrlce wul       ku-    Ml (-'crlsL'h Ireltel tS    7000
c.KI)ciiiiiitit-c during 2014-1ýý onitial ýCLII, ol, CXJ)Cliditurc.)ý voliellers alitt sub-
111.1 mit lic     it) midil fill
Grand Totil                                                                44739873


Annexure - B
List of items held inadmissible in respect of claim's of financial year 2018-19
(All items pertain to Part B)
SI.   Unit         Reasons for inadmissibility in audit                             Amount
No.                                                                  -
 i   Birlii    An expenditure of Rs. 114966 incurred in violation legal requirement  114966
DPMU1       due to non-deduetion of GS V at source 'rom Bills paid to the agency.
Milda        [x1penditure of Rs. 82800/- was incurred for ropographical survey work  82800
DPMU.1       without administrative approval & 1inancial sanction.                       _
3                  The payment was released to the agency for SURVIEY VORK: -           596250
i) in violation of provsiion of artieles of agreeniit of the contraci wh ich
requires that paymie1 coild be made to ilie ageiN on certi lication Of the
invoice by the engineer in lormiat in Annexure '2' , which was not done.
ii) Acency was supposed to subimit DPR in prescribed format Annexure
 -3 but the sanie was a blank shect. No format was provided1 with the
Puruaeement. As such the criteria for preparation and submission for DPR
could    not    be    checked    and     verilled  in     audiL
iii) Not a single DPR could be prodUced before aud i that was reported to
have       been       prepared       by       the       agencv.
iv) No administrative approval could be provided before audit in respect
of          preparation         of          the          DPRs.
H-lencc. the sum stands inadmissible
4     Ptiru la    Expenditure fhr SURVEY WORK was incurred without any approval         397549
Asi         from the world bank. The fac! admitted by the division. Payment was
Divisio      made on the basis of claii at the agency relating to sibmission of DPRs
while subnitting the bills. No documents iii respect of preparation of
DPR by tie aen ey could be produced before audit. H Lence inadm ssible
According to the lause 42 under section A of [lie contract data for  2377611
execution of different works. payment of each RA bill sliall be made
after deduction of 10% of RA bill value. Payment was made after
deduction  of 5%  of each   RA   bill value  leading  to  short
deduction/overpavmient. Hence inadmissible.
Total                                                                3569176


Annexure - C
List of items held inadmissible in respect of claim's of financial year 2017-18
(All items pertain to Part A, C &D)
Amnount
SL       Name of the                          Reasons for inadmissibility                     Inadnissible
No.        Division                                                                              (in Rs.)
l    DPMU. Bankura       Bankura. DPMI! has sougt forfrom (le PD. WBADMIP Administrative
Approval & Financial Sanetion før the excess expenditure ineurred beyond the  i I 2005
Imit delegated but not yet received lie same.
Bankura, DPMU has sougiht itr from tle PD, WBADMI1 iecessary approval  262723
for reimbursement of the expenditure. but not yci received.
¯    DPM1. Fowrah        Procuremuent was iade due to inability of supply expressed verbally by
W1BSSCL                                                                 49256
The said progress repurt duly signed and approved by coipetent atihtiority and
attendance cum performance duly ertified4
Monthli Progress Report is being øbtained befbre making payment of monthly
remnuernt ion                                                           214
3     DMU. Malda          lIe SO and IDS concerned were saCked due to their negligence of duly.
Undertook to l low the instruetion of audit imt uture                 24760
The SO and IDS concerned were sacked due to their neLigence of dulv.
Presently records are being maintained as per mstruction o audit.     [0 (160
4     DP1MI. Uttar        Necessary approval of DPD (Teeh) for Rs 94100 (outl of total inadmissible
Dinajpur            sui of Rs 1,60,009/-) since furnished.                                   09
5     DI1)M l. PaschIIII  No further/posi Iaeto AA&FS obtained froni coipeten1t atithority for tile
Medinipore          expendilture ineurred beyond the D0OP of the Ijxecutive Engineer to regularse  483567
the excess blijeeted expenditure.
Being a priority distriet and cunsidering lie inreasing veluie of work. 4
nulmubers of more attendants of WBAIDCL were posied in the DPMU laschim
MIidnapore fron other non-priority districl DPM-s. Ln-agemeniit of attendants  403750
through said agene (Agro) never exCceded 32 nuLIers ali over West Bengal.
that was iniiillyi approved.
6     DIPMIU, Purba       No documeut   records could he prødueed helore atidit that can justify the
Medinipore          eenageent of 3 extra attendants bey ond approved snIength             4     )
7     DPMU. Puruli a     DPMU Purulia replied (bllowing: -
Overpayment was made due lo letler of the Samiad Pratidin on the basis ol
approved rales el I&C A effetive fromin 01-01-2010.
Payment ol Rs 1440,985:- was made to the agency  lor publical ion ol  145861 I
advertisemneni in limes of India (Tt)1) due to non-existeice ol I &CA
approved rates for All India ublication af1er 03/20 16 and with effect Irom 01 -
12-20 l7  ...  ..  .  ..  ...
8     DPIML1, Birbiani    Salry was continued to be paid Lo said Procuremenl [lngineer (Pt) in excess of
approved sanefioned strength up to December 2018. Moreover, the salary as  420000
paid to the PL even aften ataiin the aue of 65 vears on 0108.2017-


PMIVII, Hooghly     The Hooghly DPMII could no[ urnish suflicient relevant documents to jusLItfy3
lie admissibility o gihe expenditure for thi cilaii of reimbiirsement.  706923
I>   SPMJ. Ultadanra,   Approval of the world bank in respect oanct  of tlie posts could not be  64 925 0
Kolkata             p)roduIced. _____  ______    _____    _____    _____                        ___
The sum spent for sponsoring cannot be jusil[led without actual participalion.
200000
ReiliLhUrsable exepenses was supposed to be paid that are actuallv and
reasonably incurred by the consultants. Contractual provision clearly states Itat
CoIISLItanIT shal1 subnlit to ilie client in dIplicate itemiized invoices accoipanied  l 106984
by ilie receipts of other appropniate supporting documents. The same could not
be produced to audit.
No further developmient against the work has been done by Mitehel Drilling  5262548
Inlia Pvit Ltd. (MI11L d262548
11   Planninti Division   In violation of tlie legal agreement., Labour Welfare Cess was not deduCted  42928
(A-]) SW Il)        `rom ilie [3i1. No further development  ii IY.20 1 8-19. 1 ence inadmissible
Total Inadmissible                                          14118549