OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (AUDIT
UTTARAKEAND
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OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (AUDIT),
UTTARAKHAND
A lDIT CERTIFICATE
Report on the Proect Financial Statements        dftd k   Tt In PA Wrfn
To,
The Executive Engineer,
Nodal Officer,
State Project Monitoring Unit (SPMU),
Design & Director, Irrigation Research Institute,
Uttarakhand, Roorkee.
We have audited the accompanying financial statements of the National Hydrology
Project (NHP), (Office of the Executive Engineer, State Project Management Unit, N4P,
Irrigation Research Institute, Roorkee, Uttarakhand) Financed under World Bank
LoanNo.8725-IN which comprise the Statement of Sources and Applications of Funds and the
Reconciliation of Claims to Total Applications of Funds for the year ended 31 March 2018.
These statements are the responsibility of the Project's Management. Our responsibility is to
express an opinion on the accompanying financial statements based on our audit.
We have conducted our audit in accordance with the Auditing Standards promulgated by
the Comptroller and Auditor General of India. Those Standards require that we plan and perform
the audit to obtain reasonable assurance about whether the financial statements are free of
material misstatenient. Our audit examines, on a test basis, evidence supporting the amounts and
disclosures in the financial statements. It also includes assessing the accounting principles used
and significant estimates made by management. as well as evaluating the overall statement
presentation. We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the Project Financial Statements present fairly. in all material respects. the
sources and applications of funds of National Hydrology Project for the year ended 31 March
2018 in accordance with Government of India accounting standards.
In addition, in our opinion., (a) with respect to Interim Unaudited Financial Report
(IUFRs), adequate supporting documentation has been maintained to support claims to the World
Bank for reimbursements of expenditure of 1 97.55 lakh (Rupees Ninety Seven Lakh Fifty
Five Thousand Only) incurred, and (b) except for ineligible expenditure as detailed in audit
observations, if any appended to this audit report. expenditure are eligible for financing under the
Loan Agreement. During the course of the audit, IUFRs and the connected documents were
examined and these can be relied upon to support reiinbursement under the Loan Agreement as
per Annexures A, B & C.
This report is issued without prejudice to Comptroller and Auditor General of India's
right to incorporate the audit observations in the Report of Comptroller and Auditor General of
India being laid before Parliament/State or UT Legislature.
Principal Accountant General (Audit)
n5k~vQ  hF' t %   - 248195 rMahaekhakar Bhawan', Kaulagarh, Dehradun - 248195
0Phone : 0135 - 2970870    7 Fax: 0135 - 2970871, QAN/ E-mail: agauuttarakhand@cag.gov.in


Annexure-A
Details of expenditure for the year ended 31 March 2018
World Bank assisted National Hvdrology Proijet
(Loan No.8725-IN)
(t In lakh)
Expenituire as i Actual
Expenditure      Expenditure
per Interini  Expenditure as..                             .
Components                         .    .        Disallowed       Admitted in
Unaudited       Verified in
Financial Report     audit
(IUFR)
Al              ((C                               (D) (B-C)
Component-A              77.28          77.28                             77.28
Conponent-B
Component-C
Component-D              2027          0.2                               20.7
Total                97.55          97.55 >                           97.55
t In lakh
Expenditure admiued in  (D)                   9755
Audit
International Bank for  (E)= 50% of D          48.78
Reconstruction and
Development (IBRD)
Share of audited
expenditure
IB3RD share claimed as per 1F) 50% of
lUFR
Di?ecrence in claims    (G)= (F-E)              0.00
Deputy Accountant General/FAW


Annexure-I
Details of Disallowances for the year ended 31 March 2018
World Bank Assisted National Hydrolooy Proiet (NHP)
(  In lakh)
District/Unit office           Amount disallowed         Reasons for disallowance
NIL
Deputy Accountant General/FAW


Annexure-C
Details of disallowance made from the expenditure incurred during the previous years now
released during the year ended 31 March 2018
World Bank Assisted National Hydrology Project (NHP)
(k In lakh)
Sr.No         Name of the     Year of           Amount       Balance
Divisionlunit   Disallowance     Now           Disallowance
Released     amount
NIl
Deputy Accountant General/FAW