PHONE : 2213-3151/3152/3163
FAX: (033) 2213-3174
surk lim  grT 3i * i frm
tffRd~M   2,FI     (nfT-d), e   -700 001
INDIAN AUDITANDACCOUNTS DEPARTMENT
OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL
(GENERAL & SOCIAL SECTOR AUDIT), WEST BENGAL
TREASURY BUILDINGS, 2, GOVT. PLACE (WEST), KOLKATA - 700 001
No.FAW/FASS-V/53/EA P/N l>-WRI DD/2O18-19375
Date :11.01.2019
To
The Nodal Officer, SPJNHP WB (GW) &
Executivcgineer (A-1),
Water Resources 1 nvestigation & Developinent Department,
State Water Investigation Directorate,
O/o the Executive Engineer (A-1), Planning Division, SWII,
Bikash Bhaban, South Block, 4'" Floor,
Saltlake, Kolkata-700 091.
Subject : Issue of Audit Report in respect of World Bank assisted
National lydrology Project (Loan No. 8725-IN) for the
financial year 2016-17 and 2017-18.
l am to 1oardi erewitl the Audi1 Report. duly inicorporaltilg the audit
observallns. in respect of World Bank assisted National Hydrology Project (Loan No.
8725-!N lr the linancial year 2016-17& 2017-18. The receipt of the same may kindly, be
acknowiledued.
Enelo: As stuted.
Yours faithiullv.
( Timir Bhadra )
Sr. Dy. Accountant General / FAW


Audit Report - Unqualified Opinion
Report of the Comptroller and Auditor General of India
To
The Principal Secretary to Government of West Bengal,
Department of Water Resources Investigation and
Development (DWRI& D)
II IA, Mirza Galib Street,
Klhadva Bhawan, Block-A (5" Floor),
Kolkata- 700 087.
Report on the Project Financial Statements
We have audited the accompanying iinancial statements of the World Bank assisted
National lydrolog Project (Loan No. 8725-IN 1. which comprise the Statement of Sources and
Appications ol Funds, Reconciliation o( Claims to Total Applications of Fundsand Management
Assertion letIr as ulrnished by the Project Authority for the year ended 3] March 2018. These
statements are the responsibility oft he Pro'ect's management. Our responsibility is to express an
opinion on the accoipanying1 financial statements based on our audIi t.
We conducted Our aldi ill I CCOrdance with the Auditing Standards promulgated by the
( ompiroller and Auditor General of India. Those Standards require Ohat we plan and perform the
and it to obtain reasonable assurance about whether the f nancial statements are Iree of material
m Isslalement  Our udit examines. on a test basis, evidence supportin the amounts and
disClosures in the 11nanCIl statements. It also includes assessing the accounting principles used
and slinficant estimates made by manacement. as well as evaluating the overall statement
presentaion. \Ve believe that our audit provides a reasonable basis for oUr opinion.
In our opliniono the fi nancial statements present iairly. in all material respects, the sources
and applications of funds of World Rank assisted National 1ldrology Project (Loan No. 8725-
IN) tOr the year ended 31 March 2018 inl accordance with Government of India accounting
slailcairds,


In addition. in our opillion. (a) with irespect to PFS, adequate supporting documentation
has been maintained to support clainis to the World Bank för reimiirsenents of expenditures
ineurred: and (b) exeept Cor ineligible expenditures as detailed in [e audit observations.
expendituies are Cligiible for financing under the Loan / Credit Agrcenent. During the course of
the uditPand d11si le Coinecd docuienis were examined and these can he relied upon to
Supot1 reimbursement ii nider the Loan 1 Credit Agreemieni.
Tii Is report is issLed witholiu  prejudile to) CAGs riglt to incorporaite the audi
observations ini the Report of CAG of Ildia for being laid belöre Parlaient / State Legislature.
Audit Observations
Thie expenditure incurred in respect of World Bank assisted National I lydrology Project (1 oan
No. 725-N). for the financial year 2017-18 is Rs.8089859 and expenditure adnitted in audit is
Rs. 7306634.
Out of Rs.8089859, anlount eligible for relimbursement stands at Rs.3653317 in audit as
slown below:-
(orpolliis  1pdi r    pend itre i pend iture Perceimtg A mijt eligiblei Reasons for inadmissible in
e ineurred  iimlissiite admietd in  of   for    audit (Rs.)
;1 per         indit iidit      reiiiutlrse- roienibu rseii
(s)       Audit.     (s)     I tICIIL   en]L.
(R(s. )              (Rs)      ((Rs)
)1) (3)          (4> (2 -3>   ()       (6>                7)
Comp    l    8089859    783225     7306634    50¾     365331(7 ii volaion of order N.
 & 1)                                                        X-92021/ 1, 2016-NHI f  Il 8-
l 258 daled 23"' June, 2016 of
M inistry of Water Resources,
RD & GR, National
HNdrIogy Project, Govt. of
India. lie supplier was paid
65%  (? 2036385) of ie
cosI(T 3 13 2900) instead of
the stipolated 40% resuffing
in excess payment ol 25/4
(T 783225) of Ilte cost.
Total:       809859     783225     7306634            3653317
T. Blindra
Sr. Dy. Accountant General / FAW
Date :30.11.2018