f-110002 tRt- .91.k/t.f./qd./f4V4 3Ty41 / BCRL1/2016-17/,q/Y]-n?T6 4 MAY 2016 Sh. Ajay Narayan Jha Secretary, o Ministry of Environment, Forests and Climate Change Indira Paryavaran Bhawan, Aliganj, Jorbagh Road, New Delhi- 110 003 fq:- ft8- PTo Jl 3TIFf TIlf M4lVI'll "Biodiversity Conservation and Rural Livelihood Improvement Project" IDA No. 4943-IN and GEF Grant No. TF 096651, for the year 2014-15 Wl3I -iAw I w WIIUI T-31 \3qY WuftfNi t qq1 f4 Z4 ZIT f2T T t 3]W1UNT "Biodiversity Conservation and Rural Livelihood Improvement Project" IDA No. 4943-IN and GEF Grant No. TF 096651, for the year 2014-15 ZF A;NOm qim q 3PTMT CI 1. Dr. Ashish Kumar, Deputy Director, Biodiversity Conservation and Rural Livelihood Improvement Project, Indira Paryavaran Bhavan,Vayu Wing, 2 nd Floor, Ali Ganj, Jor Bagh Road, New Delhi-1 10003 2. q BWJM-Fc 3TRFhTff# TTt f * -1:FT ONPT -, 9 t~TqF, \TqW1T4J T, TT Ift - 110124 04.\I iTo The Secreta7y, Ministr'y of Environmznt Foresniz Cliinc Chazngce Indira Paryavaran Bhawan, Aiganj, Jorba -';ad New Delni - i ! C03 Audit Report on ic Pro jec Fir ctStatemett We have auditcd the accormpqnymng C:nM stamenm f'Eicdiversigy Cnsc:okn and Reval Livelihood IWmroveme.nt ndoSFris. S TF er-iocervnse the Statement f Soc:cs and Ap;i' F s 'a^---'. c c Applications cF unåas c -,e -, the Project's management. om LCSPo tåy L to CIs. o ec financial statements based on ow' auv WVe conduc.-ted our aut å acolcc w . Må:g s--, , Co:ii-np',ro'iier and Auditer G .. . :., Thov scnarà reqr pån ; av audit to obtain reas abl su,,.i':: ea t m mis-statieiit. Our audåt exnelses vn test , evånces spe a e smrme l disclosures in the fEnancial s1 IS i C Ls.jas =ssing åhe accomång an c, s Usen and signi: estimates iade by ianngemc ,e nzr evrng Pc c-asr smc prsnaa,W au = eiv tir o ur i:diwe Wcsan:jni ck has is11r fn a. I. the 1ancial sta:lss preser oesn, c - a iSns of funfd of 'Biodr FCså eti.bMo IDA No. 4943and CEF Gram . i w966. 3 s Governumn 1cf I-dia ecui- -: ,- On m cSdd= m ää area n a c X --. -- - - Ts repon s i Place: INe-v Deä. De": M a e ure - Statement showinig the details of unit-wisD expenditure nur during the Year 2014-15 in respect of World E-ank Aided Project 'Biodiversity Consre:vtion and R!ra Livelihood Improvement Project' IDA No. 4943 :nd GEF Grnt No.TF 09665- 9er t, Ministry of Environment, Forest and Climate Change. (T in 1ak) ~Name of Unit Office Expenditure Expenditure Expenditure R SL as per as siwn by disailw d gco No, cosolidatsd . Unit SOE of Project Managemaut * Ivlinistryof Envir3nent, 3a.77 33.21 -3> Forest and Climnate Change, New Delhi Wild*fc institute of India, 3 75.7427 6 1 2 7121 2* Dehaln 3. Li{ie Rann of Kac0hh 27 Landscace, Gujrat G eR Learming Centrr Ficld 39 4 5 IKalakad Mndanth-1 i u rat 5i 53.03 Tiger Reserve, Field Leanrng Center, Tami Agasthyanslai Landscape.2 TaMilNadu 7 Agashyamala Lda lcerna Landscap 5 sä 5 - 8 As!cc 9 Satr'ra Landscare, Madhya i0. Satpura Lancsezpe s ii Maharashtra Peryar Tiger Reserve, EJ 37 L earning Center, Kerån Tota.å nei units are audted by CA irms. it was not on *Units at SI.No.1&2 are audited by us whie othea resiect cf other ine unis x-e record whcther these CA fims are on the panel o- C AG. Accorms in ied atth . orly consobated by this unt . Statement showing the details of unit-wise expenditure disa lxlowed during the year 2014-15 in respect of World Bank Aided Prxoject 'Biodiversity Conservation and Ruri Livelihood Irnprovement Project' IDA No. 4943 and GEF Grant No.TF 096651 for the Ministry of Ei,nvironment, Forest and Climate Change. (StRtemnt - B) Namc of Unit Office Reasons for Para No.! Page j Am1ount disallowaiiec No. disallowed (T in lakhi) Little Rann ofKachh, AIvance shown as 110.00 Landscape, Gujarat expenditure l Wildlife Institute of India, Against tbc approval of 0.62 Dehradun 28.00 lakli, the Unit 1icurred k 28.62 lakh Total 110.62 Statenent showing tie details of unit-wise expenditure incurred during the year 2014-1 5 in respect of World Bank Aided ProIcci Bliodiversity Conservation and Ruiral Livelihood lmprovement Projet' IDA No. 4943 and GEF Grant No.TF 096651 for the Ministiy of Environmne.nt, Forest and Climiale Change. (Sfatemiie t - Schedule Current year 1813.00 I 10.62 C 702.38 D 702.38 Total expendititre mIade during the year (A) Less: Ineligible expenditure (TV Total Elig ible expendiure (C) (A-B) Amouni reiiliiirsable by bank (D) Audit observations on Certification Andit of 'World Bank Assisted P1r-oject "iivesity Conservation and Roral Livelihood improvement Pi-ojct' IDA Credit No. 4943 -IN and GEF Grant No. TF 096651 for lie year 2014-15. Scrutiny of rcords relating to this project revealed the following shortconings: A. Wid Life Institute, Dehradun i) MoEF&CC under Ihis project saneti6ed Z 370.36 akh for VII compon4n1t duri the year 2014-15. MoEF&CC released Z 148.34 lakh (incinding previous yar excess expenditurc of 7 26.71 lakh) vid. sanction No. 3-7/20!1.-CS(BPLiP) deced 19.08.2014. The total expend:iure uicd during 2014-15 was 7 74.865 :I. ii) 1i97897.08 was depieted as Closing balance as per Annual Alcs fbr thyear 2013- 14. However, C 197932.03 was depced as opening b as pe!r; [;:c fnuii i/s fr.c he year 2014-15. Discrepancies may de reconUied. iii) As per Statement of Expendi ure (SOE) for the year 204i -15 sen, to th Mnisuy -1 9ö blaaance amount was reZnising C 4677012.23. .I1oCever, as::cr zrn c å was dlited ? 46 8 977.23. Differ-ee of 4165.00 m be r -c. 1, iv) During the year 2014-15, an amou of Z 370.36 lak- ms m=tionad and ou of WnL--- an 3xpndLur of -17.86 ll ws ;ncurred. Ontly 01%o h acin budget was utilised and sch most c Cie Sane002 annV tividecosd not be diutrg the year resuhingi slnwV l §ss in ::Miemcmr ef ile oJecTs cf lhe prqjcct. v) A gainst the approval of : 23.00 'a , ndr Ic ub h rn :s undcr Instititionl Strrening of 50a exraiture of 2852 LA Å1- incurred by WII. Thus incurred sa iregular e0-ire of 062 ki,k vi) As per elause 6.1 of he MOU the Cramee i.e. WII shall open a pomject bank account and all project funds received by the Granec s:dl be deposites in such bank account by ie Direectc r, 'å iyowever. WlI! ns Cpened ca.m - ete.r2 C Icc.a:. As there is not provision of ilterest in current account it would be beneficial for this project to open a saving account for carning sone interest. Rk MoEF&CC. New Delhi~ i) There was a provision of I % iiicrease iu the salaries of project staff in EFC dcuments. During 2014-15 it was observed that the salary of tie proiect staff as stcic since iption i.e. from 2011. Reasuns for nin-inenase m the sakary of staff as per EFC docu entis vere not made availabie to adit. The ned fu required to be doiie now under inthnation to audit. b was also observed that the inkcased rats of saaies as per EFC are apped in tie Seld units. ii) There was a differece of o: 2213 lakh as per consliijdatcdl SOE prepared by PMU (Delhi) and itnit-vise SOE available record. The difurence may be reconcied under intimation toJ anit iii) As inormd to us, TS is egularly deduced and deosited friom the payments made to staff hired on courtractual basis, however, all the documents relating to deposit of Tax Deducted at Source and actuowledeent of ing of TGf7S, retnin va,, no made availb to ns for onr examinanon, v) Travej%e g exp.SC aoumUing to ä 10,52479 is obser-ved !(1 huve ocel deb ited in (he book of account wvhich is staled to have been memred for me pilpose ef attending a c r No in Delhi. The confeence was held on 02-03/02/20i5 whras on a 'lewsa of the bill supponig such expenitur entainng l to Me,ro Travels reveals that te ear ited lkr aleading the conferevce in Dlhi is inted on 02-03/01/2015. The date o[ journyprocedes the date of Ohe conference. The matter needed clucidation. V\