Prakash Aditya & Associates Chartered Accountants 169, Patliputra Colony Patna - 800013 AUDIT REPORT FINANCIAL YEAR-2018-19 Name of Project:-"Strengthening of Flood Modelling Capacity in Water Resources Department, Government of Bihar" SAWI Grant No.-TFOAl269 Project ID:-PI57111 a6,P-atliputra Colony,Ph 612614 Lw w 3Patna - 0134. , -Unqualified opinion on Project Financial Statements (including IFRs/ FMRs) for ut~ "Strengthening of Flood Modelling Capacity in Water Resources Department, r Government of Bihar" project at the Water Resources Department, Government of Bihar Under the World Bank administered South Asia Water Initiative (SAWI) Trust Fund with Water and Land Management Institute (WALMI), Patna as the Implementing Agency (SAWI Grant No.TF0A1269, Project ID-P157111) To ,t Dated: 26th October'18 I. The Joint Director, FMISC, WRD, Bihar, Anisabad, Patna 2. The Director (Chief Engineer), WALMI, Phulwarisharif, Patna Subject: Audit Report of Expenses under "Strengthening of Flood Modelling Capacity in Water Resources Department, Government of Bihar" Project (SAWI Grant No.TF0A1269 & Project ID - P157111) Ref: FMISC letter no. 35/2016-936 dated 24-10-2018 Dear Sir, We have audited the accompanying Project Financial Statements for SAWI Grant No.TFOA1269 Bihar (under the SAWI-Bank Trust Fund for India) for the period 1st April 2018 to 23d October 2018. Our responsibility is to express an opinion on these financial statements based on our audit. Scope We conducted our audit in accordance with National Standards on Auditing as prescribed by the Institute of Chartered Accountants 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 misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statemecnts. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation, We believe that our audit provides a reasonable basis for our opinion. Opinion In our opinion, the Project Financial Statements give a true and fair view of the Sources and Application of Funds and the financial position of SAWI Grant No.TFOA 1269 Bihar (under the SAWI- Bank Trust Fund for India) for the period I" April 2018 to 23rd October 2018, in accordance with National Accounting Standards as prescribed by ICAI. In addition, a) With respect to IUFRs/ FMRs, adequate supporting documentation has been maintained to support claims to the World Bank for reimbursements of expenditures incurred; b) Such expenditures are eligible for financing under the grant agreement. The amount of expenditure claimed in the IUFRs/ FMRs (submitted for the eligible expenses incurred during the financial year under audit) has been reconciled with the audited expenditure for the financial year and the same has been found in order. c) The Project Financial Statements are free of material misstatements, including omissions; d) The Project Balance Sheet and other related financial reports have been prepared on the basis of funds drawn by WALMI, Patna from its PL Account (Administrator Code PLA- 282, Secretariat Treasury, Sinchai Bhawan, Patna). The total funds received in the PL Account during the period Is April 2018 to 23rd October 2018 from Govt. of Bihar was NIL, During the period 1' April 2018 to 23rd October 2018 INR 17,204,391 (Indian Rupees Seventeen million, two hundred and four thousand, three hundred and ninety one only) was drawn by WALMI, Patna from the PL Account. e) Assets shown on the project balance sheet exist, are owned by FMISC, WRD, Patna and are used solely for project purposes; 0 Project funds have been used for the purposes for which they were provided; g) There have been no irregularities involving management or employees which have a significant impact on the internal controls or that could have a material effect on the project financial statements; h) The project has complied with the conditions of the Grant Agreement. For Prakash Aditya & Associates Ch rtered Accountants (Prakash Aditya) Partner Firm Regn. No: 003063C Membership No: 080584 Encl: I. Balance Sheet as at 23rd October 2018 2. Income & Expenditure Account for the period 1 April 2018 to 23rd October 2018. 3. Receipt & Payment Account for the period I"t April 2018 to 23rd October 2018. 4. Source and Application of Funds for the period Is' April 2018 to 23rd October 2018. 5. Comparison between Actuals and Quarterly IUFR figures for the year 2018-19 Name of the Project- Strengthening Flood Modeling Capacity in Water Resources Department, Government of Bihar (SAWI Trust Fund Grant No. TF0A1269) Source & Application of Funds (April'18 to 23rd October'18) Source: INR Opening Balance in Savings Account with HDFC Bank 33,754.00 Grant received from GOB 1,72,04,391.00 Interest from bank 18,270.00 Total 1,72,66,415.00 FApplication: INR Funds utilized: Consultancy Services 1,41,90,045.89 Capacity Building Training and outreach 29,96,321.00 Incremental operating cost (IOC) 25,240.00 Less: Payable as on 23rd October 2018 5,900.00 19,340.00 1,72,05,706.89 Less GST Deducted at Source - Payable 21,63,103.00 1,50,42,603.89 Balance in Savings Account with HDFC Bank 22,13,811.11 Total 1,72,56,415.00 For Prakash Aditya & Associates Chartered Accountants Place: Patna Date: 26th October 2018 Frakash Aditya Partner Firm Regn. No: 003063C Membership No: 080584 Name of the Project- Strengthening Flood Modeling Capacity in Water Resources Department, Government of Bihar (SAWI Trust Fund Grant No. TF0A1269) Receipt & Payment Account for the period April18 to 23rd October'18 Receipt: INR Opening Balance in Savings Account with HDFC Bank 33,754.00 Grant Received from GOB for SAWI Fund 1,72,04,391.00 HDFC Bank interest 18,270.00 1,72,56,415.00 Total Payment:INR Activity 2: Improve and upgrade flood forecast model 2.2 Consultancy services to develop, implement and operationalize flood forecast model and inundation 1,41,90,045.89 mapping tool in Bagmati-Adhwara basin using public domain and licence-free software. Activity 4: Capacity Building, Training and Outreach 4.5 Exposure visits to Centres of Excellence 29,96,321.00 Incremental operating cost (lOC) 25,240.00 Less: Payable as at 23rd October 2018 5900.00 1934000 1,72,05,706.89 Less: GST Deducted at Source - Payable 21,63,103.00 1,50,42,603.89 Closing Balance in Savings Account with HDFC Bank 22,13,811.11 Total 1,72,56,415.00 For Prakash Aditya & Associates rtered Accountants Place: Patna Date: 26th October 2018 Prakash Aditya Partner Firm Regn. No: 003063C Membership No: 080584 kAfI Name of the Project- Strengthening Flood Modeling Capacity in Water Resources Department, Government of Bihar (SAWI Trust Fund Grant No. TF0A1269) Income & Expenditure Account for the period April'18 to 23rd October'18 [In come: INR Grant received from Government of Bihar 1,72,04,391.00 HDFC Bank interest 18,270.00 TOTAL 1,72,22,661.00 Expenditure: INR 2.2 Consultancy services to develop, implement and operationalize flood forecast model and inundation mapping tool in Bagmati-Adhwara basin using public domain and licence-free software. 1,41,90,045.89 4.5 Exposure visits to Centres of Excellence 29,96,321.00 Incremental operating cost (IOC) 25,240.00 Excess of Income over Expenditure 11,054.11 TOTAL 1,72,22,661.00 For Prakash Aditya & Associates Chartered Accountants Place: Patna Date: 26th October 2018 -kas'h Aditya Partner Firm Regn. No: 003063C Membership No: 080584 F~sCt )J~Cf u~D.Da Fsta' - Dfice Name of the Project- Strengthening Flood Modeling Capacity in Water Resources Department, Government of Bihar (SAWl Trust Fund Grant No. TFOA1269) Balance Sheet as at 23rd October 2018 Grant from GOB Balance as per last account 33,754.00 Add Excess of Income over expenditure as per Income & Expenditure Account 11,054.11 44,808.11 GST Deducted at Source - Payable 21,63,103.00 Incremental operating cost payable 5,900.00 22,13,811.11 Assets INR Balance in Savings Account with HDFC Bank 22,13,811.11 22,13,811.11 For Prakash Aditya & Associates hartered Accountants Place: Patna Date: 26th October 2018 Prakash Aditya Partner Firm Regn. No: 003063C Membership No: 080584 0/7 DAQ*. Estat~er Name of the Project- Strengthening Flood Modeling Capacity in Water Resources Department, Government of Bihar (SAWI Trust Fund Grant No. TF0A1269) BakReconciliation Statement for HDFC Bank Ltd, Walmi, Patna Savings Account No. 50100175758946 as at 23rd October 2018 Balance as per Bank Book (23-Oct-2018) 22,13,811.11 Add: Cheques issued but not presented for payment. Cheque No. Date Amount (in Rs.) 000026 12-Oct- 18 3,540.00 000027 12-Oct- 18 5,900.00 000028 12-Oct- 18 4,000,00 13,440.00 Balance as per Bank Pass Book (23rd October 2018) 22,27,251,11 For Prakash Aditya & Associates Cha tered Accountants Place: Patna' Date: 26th October 2018 ;rakash Aditya) Partner Firm Regn. No: 003063C Membership No: 080584 Name of the Project- Strengthening Flood Modeling Capacity in Water Resources Department, Government of Bihar (SAWI Trust Fund Grant No. TFOA1269) Allfigures in INR Comparison between Actuals and Quarterly IFR figures for the Quarter ended on 30th June 2018 Particulars Actual As per IFR Variance Remarks Activity i: Operationalization and use of ensemble rainfallforecasts and near--real time rainfall estimates 1.1 Procure consultancy to develop meteorological framework and customized tools for downloading, down- and upscaling. calibration and packaging of ensemble weather forecasts and rainfall estimates for flood model, and evlauate ensemble forecasts and estimates, and train FMISC staff Activity 2: Improve and upgrade flood forecast model 2.1 Consultancy services for consolidating and upgrading existing flood model 2.2 Consultancy services to develop, implement and operationalize flood forecast model and inundation mapping tool in Bagmati-Adhwara basin using public domain and licence-free 77,31,089.49 77,31,104.00 14.51 Error on AUD conversion software. 2.3 Consultancy services to collect stage and discharge data at seLected sites downstream of laaghat during 2016 monsoon season Activity 3. Community based flood risk management 3.1 Consultancy services for formulating community outreach mcchanisn,raising awareness and mobilization for use of flood alerts, and develop draft agreement (with cost estimates) with mobile service providers for SMS alerts 3.2 Provide SMS alerts Activity 4: Capacity Building, Training and Otireach 4.1 Conduct Launch Workshop on flood modeling issues. approaches, outputs and outcomes 4.2 Conduct training in select topics to FMISC/WRD staff 4.3 Create Dasboard for flood data dissemination for effective flood management and conduct Institutional Support workshops in WRD offices in Samastipur and Muzzafarpur 4.4 Concluding workshop on project outputs and outcomes 4.5 Exposure visits to Centres of Excellence Incremental operating cost (1OC) 77,31,089.49 77,31,104.00 14.51 For Prakash Aditya & Associates ered Accountants Place: Patna Date: 26th October 2018 Prakash Aditya Partner Firm Regn. No: 003063C Membership No: 080584 Name of the Project- Strengthening Flood Modeling Capacity in Water Resources Department, Government of Bihar (SAWI Trust Fund Grant No. TFOA1269) All figwes im iNR Comparison between Actuals and IFR figures for the period from 01st July 2018 to 23rd October 2018 Particulars Actual As per IFR Variance Remarks Activity 1: Operationalization and use of ensemble rainfall forecasts and near--real time rainfall estimates 1.1 Procure consultancy to develop meteorological framework and customized tools for downloading, down- and upscaling, calibration and packaging of ensemble weather forecasts and rainfall estimates for flood model, and evlauate ensemble forecasts and estimates, and train FMISC staff Activity 2: Improve and upgrade flood forecast model 2.1 Consultancy services for consolidating and upgrading existing flood model 2.2 Consultancy services to develop, implement and operationalize flood forecast model and inundation mapping tool in Bagmati-Adhwara basin using public domain and licence-free software. 64,58,956.40 64,58,956.00 (0,40) Rounding off error 2.3 Consultancv services to collect stage and discharge data at selected sites downstream of Ilavahat during 2016 monsoon season Activity 3. Community based flood risk management 3.1 Consultancy services for formulating community outreach mechanism.raising awareness and mobilization for use of flood alerts. and develop draft agreement (with cost estimates) with mobile service providers for SMS alerts 3.2 Provide SMS alerts Activity 4: Capacity Building, Training and Otreach 4.1 Conduct Launch Workshop on flood modeling issues, approaches, outputs and outcomes 4.2 Conduct training in select topics to FMISC/WRD staff 4.3 Create Dasboard for flood data dissemination for effective flood management and conduct Institutional Support workshops in WRD offices in Samastipur and Muzzafarpur 4.4 Concluding workshop on project outputs and outcomes 4.5 Exposure visits to Centres of Excellence 29,96,321.00 29,96,321.00 No variance found Incremental operating cost (IOC) 25,240.00 25,240.00 No variance found 94,80,517.40 94,80,517.00 (0.40) For Prakash Aditya & Associates Chartered Accountants Place: Patna Date: 26th October 2018 Prakash Aditya Partner Firm Regn. No: 0 003063C Membership No: 80584 Name of the Project- Strengthening Flood Modeling Capacity in Water Resources Department, Government of Bihar (SAWI Trust Fund Grant No. TF0A1269, Proect 1D:- P1571'1 Comparison between Actuals and IFR figures for the project Financial Year 2016-17 Financial Year 2017-18 Financial Year 2018-19 Cummulative Expenditure till 23-10-2018 Particulars > > ctty 1: peatinlzation and use of ensemablranll- forecasts and new--real time roinfall estimates 1 [ Promure consultancy to develop meteorological framework and customized tools for downloading. down- and upscaling, calibration and packaging of ensemble weather forecasts and rainfall estimates for flood model, and evia ensemble forecasts and estimates, and train FMISC staff Activity2; improve and pgradeflood forecast model 2.1 Consultancy services for consolidating and upgrading existing flood model 2,2 Consultancy services to develop, implement and operationalize flood forecast model and inundation mapping too in Bagmati-Adhwara basin using public domain and licence-free softsware. 2.3 Consultancy services to collect stage and disciharge data at selected sites downstream of Ulayaghat during 2016 82,27,100.00 8227,100.00 3525.90000 35,25,900.00 monsoon season ---_-- Activity3, Community basedflood risk management 311 Consultancy services for formulating community outreach techanism,raising awareness and mobilization for use of flood alerts, and develop draft agreement (with cost estimates) with mobile service providers for SMS alets 3 2 Provide SMS aletis Activity 4: Capacity Ililding, Training and Ourreach_--- 4 1 Conduct Launch Workshop on flood modeling issues aproaches, outputs and outcomes 4 2 Conduct training in select topics to FMISC/WRD sf ----_----- 43 Create Dasboard for flood data dissemination for effective flood management and conduct Institutional Support workshops in WRD offices in Samastipur and Muzzafarpur--- 4.4 Concluding workshop on project outputs and outcomes 4.5 Exposure visits to Centres of Excellence 1542609 1542609 2996321 2996321 45,38,930.00 45,38,930.00 Incremental operating cost (10C) 385 3850 25240 25240 29,09000 29,090.00 __7 69,709.00 9769,709.001) 5,29,750-00 35,29,750.00 - 1,72,11,6306.89 1,72,11,621 00 14111 3,05,11,065.9 3,05,11,080.00 14.11 For Prakash Aditya & Associates Place: Patna ,, er Accountts Date: 26th October 2018 Prakash Aditya Partner Firm Regn. No: 003063C Membership No: 080584