SPEED POST No.FYP/3949/T-6/A/FLC/ /2015-16 Office of the Chief Conservator of Forests, Wildlife Circle, Sardarbaug, Junagadh - 362 001 [Gujarat] Phone: 0285 - 263 1678 Fax: 2632900 E-mail: < cf.wljun@gmaiI.com > Dt. 1 /03/2016 To, Dr. J. R. Bhatt, Advisor, BCRLI Project, Ministry of Environment, Forests & Climate Change, Government of India, Indira Paryavaran Bhavan, Jor Bagh Road, Aliganj, New-Delhi - 110 003 Sub: Audit of Expenditure for Financial Year 2014-15 of Field Learning Centre, Gir under Biodiversity Conservation and Rural Livelihood Improvement Project. Sir, With reference to subject cited above, please find herewith Audit Report, duly prepared by the firm of Chartered Accountant and signed by the appropriate authorities, for the financial year 2014-15, in respect Field Learning Centre, Gir, in triplicate. It is further to intimate that; standard format, as prescribed in Financial Manual, has been adopted while preparing Audit Report. The separate reports forthe fund received from Wild-Ass Sanctuary, Dhrangadhra and from the Government of Gujarat have been prepared and submitted herewith for your kind perusal and further needful please. mIIS q q...... ,i Chief Conservator of Forests, e: as above Wildlife Circle, Junagadh Copy submitted to: The Principal Chief Conservator of Forests, Wildlife, Gujarat State. Gandhinagar, for kind information along with copy of Audit Report. Copy submitted to: Shri Hem Pande, Addl. Secretary, Ministry of Environment and Forests&cc- Government of India, Paryavaran Bhavan, CGO Complex, Lodhi Road, New-Delhi - 110 003. for kind information along with copy of Audit Report. Ciopy with compliments to: Shri Anupan Joshi, Senior Environment Specialist, The World Bank, Hindustan Times House, 18-20, Kasturba Gandhi Marg, New-l)ellhi - 110 001, fqr kind information along with Original copy of Audit Report. Copv to: The Deputy Conservator of Forests, Wildlife Division, Sasan-Gir. with relfereice -,/o his letter No.A/BCRLIP/T-2/37l5 Dt.08/03/2016, For information. Uopv to. Tablc No. 12 ATUL LAKHANI ASSOCIATES Chartered Accountants 408-409, Suvidha Complex, Talao Road, JUNAGADH - 362 001. Telephones No. 0285-2624573 & 2625676. Date:- 05-03-2016. To, The Chief Conservator of Forests, Wild Life Circle, Sardar Baug, JUNAGADH. Report on BCRLI Project, Field Learning Centre, Sasan Gir for the year 2014-15. We have audited the accompanying financial statements of the BCRLI Project financed under World Bank Loan No. Cr. 4943 -,in and TF - 096651/IDA, which comprise the statement of Sources and Applications of Funds and relevant annexure for the year ended 2014-15 in respect of Field Learning Centre, Sasan Gir, Gujarat. 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 conducted our audit in accordance with the Auditing Standards Promulgated by the ICAl. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. Our audit examines, on a test basis, evidence supporting the amounts and disclosure in the financial statements it also includes assessing the accounting principle used and significant estimates made by management as well as evaluating the overall statements presentation we believe that our audit provides reasonable basis for our opinion, In our opinion, the financial statements present fairly, in all material respects, the sources and applications of funds of Field Learning Centre, Sasan Gir under BCRLI project for the year ended on 31st March, 2015 in accordance with the Government accounting standards. In addition, in our opinion, (a) With respect to SOEs, adequate supporting documentation has been maintained to support claim to the World Bank for reimbursement of expenditures incurred and (b) There were no ineligible expenditure which came to notice while auditing and total amount of expenditure are eligible for financing under the Loan / Credit Agreement. During the courses of the audit, SOEs/FMRs and connected documents were examined and these can be relied upon to support for reimbursement under the Loan/Credit agreement. For, Atul Lakhani Associates, Chartered Accountants, F.R.N. 100773W Place -Junagadh. Date:-05-03-2016 (A . Lakhani) Proprietor. Membership No. 033520. ATUL LAKHANI ASSOCIATES Chartered Accountants 408-409, Suvidha Complex, Talao Road, JUNAGADH - 362 001. Telephones No. 0285-2624573 & 2625676. B, C. R. L. I. PROJECT. Field Learning Centre, GIR. WILD LIFE DIVISION - SASAN (GIR). RECEIPTS AND PAYMENTS ACCOUNT for the year ended on 31st March, 2015. RECEIPTS Amount Rs. PAYMENTS Amount Rs. Opening Balances 01-04-2014 Cash on hand 0 I -investment Costs State Bank of India, Sasan(Gir) Production of tools &publication materials 332532 Savings A/c No. 32204740550 468269 468269.00 Web site development 10700 Documentation 94900 438132.00 Amounts received (As per contra) II - Recurrent Costs From BCRLIP, Dhrangdhra. 1100000 1100000.00 Audit fees 8427 Office R. & 0. expenses 9875 Vehicle hiring 1730 20032.00 Bank Savings A/c interest 20258 20258.00 458164.00 Amounts paid (As per contra) Professional Tax For BCRLIP, Dhangdhra. Deducted 5350 Work shop for Management Plan for Less-Paid 5350 0.00 Landscape 249623 Management Plan Translation and Publication 518112 767735.00 Income Tax (TDS) Deducted 3029 Various Deposits repaid 24944 24944.00 Less-Paid 3029 0.00 1250843.00 Closinq Balances 31/03/2015 Cash on hand 0 State Bank of India, Sasan (Gir) Savings Alc No. 32204740550 337684 '337684.00 Total Rs. 1588527.00 Total Rs. 1588527.00 On the basis of materials & evidences produced before us and 0 information & explanations given to us, we have verified the above financial statement and found the same correct For, Atul Lakhani Associates, Chartered Accountants, F.R.N. 100773W Place:-Junagadh . r n eS Date -05-03-2016. pt-- (A. A L khani) Con"se<tn. WCDeputy C.C.F., Wildlife Circle, Proprietor, [Wild- Life] SASAlNiGIR Junagadh Membership No. 033520 ATUL LAKHANI ASSOCIATES Chartered Accountants 408-409, Suvidha Complex, Talao Road, JUNAGADH - 362 001. Telephones No, 0285-2624573 & 2625676. B. C. R. L. I. PROJECT. Field Learning Centre, GIR. WILD LIFE DIVISION - SASAN (GIR). RECEIPTS AND PAYMENTS ACCOUNT for the year ended on 31st March, 2015. Particulars Amount Rs. Opening Balance - As on 01-04-2014 in State Bank of India, 468269 Sasan (Gir) S. A/c No. 32204740550. Additions:- Amounts recd. from BCRLIP, Dhrangadhra during 2014-15 1100000 Bank Savings A/c interest for the year 2014-15 20258 1120258 Sub total Rs. 1588527 Less - Payments made for:- I Investment Cost A. Civil works 0 B. Equipments & vehicles 0 C. Teaching materials & tools 438132 D. Regional planning capacity for GIR 0 E. Demonstration of learning 0 438132 II Recurrent Cost A. Contractual Staff 0 B. Govt. staff 0 C. 0 & M of equipment 0 D. 0 & M of vehicles 0 E. Office Running & OH Exps. 9875 F. Vehicle Hiring 1730 G. Audit Fees 8427 20032 Amounts paid for BCRLIP, Dhrangadhra during 2014-15 767735 Repayments of various deposits b/fd from 2013-14 24944 Sub total Rs. 1250843 Closing Balance - As on 31-05-2015 in State Bank of India, Sasan (Gir) S. A/c No. 32204740550. 337684 On the basis of materials & evidences produced before us and information & explanations given to us, we have verified the above financial statement and found the same correct. For, Atul Lakhani Associates, Chartered Accountants. FR N 100773W m Place,-Junagadh.(/ Date-05-03-2016. (A. A. Lakhani) Deputy C6 nservt0rFQf\0 6t1n., C.C F , Wildlife Circle, Proprietor (Wild LifG] SABA(&plR Junagadh. Membership No. 033520. ATUL LAKHANI ASSOCIATES Chartered Accountants 408-409, Suvidha Complex, Talao Road, JUNAGADH - 362 001. Telephones No. 0285-2624573 & 2625676. Date:- 05-03-2016. To, The Chief Conservator of Forests, Wild Life Circle, Sardar Baug, JUNAGADH. Report on BCRLI Project, Field Learning Centre, Sasan Gir for the year 2014-15. We have audited the accompanying financial statements of the BCRLI Project financed under World Bank Loan No. Cr. 4943 - in and TF - 096651/IDA, which comprise the statement of Sources and Applications of Funds and relevant annexure for the year ended 2014-15 in respect of Field Learning Centre, Sasan Gir, Gujarat. 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 conducted our audit in accordance with the Auditing Standards Promulgated by the ICAL Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. Our audit examines, on a test basis, evidence supporting the amounts and disclosure in the financial statements it also includes assessing the accounting principle used and significant estimates made by management as well as evaluating the overall statements presentation we believe that our audit provides reasonable basis for our opinion. In our opinion, the financial statements present fairly, in all material respects, the sources and applications of funds of Field Learning Centre, Sasan Gir under BCRLI project for the year ended on 31st March, 2015 in accordance with the Government accounting standards. In addition, in our opinion, (a) With respect to SOEs, adequate supporting documentation has been maintained to support claim to the World Bank for reimbursement of expenditures incurred and (b) There were no ineligible expenditure which came to notice while auditing and total amount of expenditure are eligible for financing under the Loan / Credit Agreement. During the courses of the audit, SOEs/FMRs and connected documents were examined and these can be relied upon to support for reimbursement under the Loan/Credit agreement. For, Atul Lakhani Associates, Chartered Accountants, F.R.N. 100773W Place:-Junagadh. Date:-05-03-2016. (A. A. Lakhani) Proprietor. Membership No, 033520. ATUL LAKHANI ASSOCIATES Chartered Accountants 408-409, Suvidha Complex, Talao Road, JUNAGADH - 362 001. Telephones No. 0285-2624573 & 2625676. B. C. R. L. 1.PROJECT. Field Learning Centre, GIR. WILD LIFE DIVISION - SASAN (GIR). RECEIPTS AND PAYMENTS ACCOUNT (Under Direct Funding Through State Government) for the period ended on 31st March, 2015. RECEIPTS Amount Rs. PAYMENTS Amount Rs. Opening Balances - N.A. 0 as on 01 -04-2014 I - Investment Costs A. Civil Cost - Renovation of Building 2700000 Grants sanctioned and received B. Equipments and Vehicles 3741627 during the year C. Teaching materials & Tools 2099540 (Directly through State Govt.) 19516000 D. Regional Planning Capacity for Gir 4214269 E. Demonstration of Learning 697731 Sub total 13453167 II - Recurrent Costs A. Contractual Staff 1764400 B. Govt. staff 0 C. 0 & M of equipment 1548879 D. 0 & M of vehicles 640922 E. Office running & OH Exps. 1591175 F. Vehicle Hiring 517460 G. Audit Fees 0 -Sub total 6062836 Total Rs. 19516003 Amount of excess utilisation 3 Closing Balances - N.A. 0 as on 31-03-2015 Total Rs. 19516003 Total Rs. 19516003 We are infromed that due deduction of Professional Tax and Income Tax TDS have been made and the same have been paid to respective Government A/cs through Treasury in due course. Only zerox copies of vouchers & supportings for payments over Rs. 1000/- have been produced before us, since originals are to be kept at A. G. Office, Rajkot. Subject to above and information & explanations given to us and materials & evidences produced before us, we have verified the above statement & found correct. For, Atul Lakhani Associates, Chartered Accountants, F.R,N. 100773W Place:-Junagadh, .- ,rests Da.te:-05-03-2016. (A. A.'Lakhani) Deputy ConserCirFoJ\A"d%a C.C,F,, Wildlife Circle, Proprietor. [Wild Life] SASANJOIR Junagadh. Membership No. 033520. ATUL LAKHANI ASSOCIATES Chartered Accountants 408-409, Suvidha Complex, Talao Road, JUNAGADH - 362 001. Telephones No. 0285-2624573 & 2625676. B. C. R. L. 1.PROJECT. Field Learning Centre, GIR. WILD LIFE DIVISION - SASAN (GIR). RECEIPTS AND PAYMENTS ACCOUNT (Under Direct Funding Through State Government) for the year ended on 31st March, 2015. Particulars Amount Rs. Opening Balance - As on 01-04-2014 N.A. 0 Additions:- Grant sanctioned and received during the year 19516000 (Directly through State Govt.) Sub Total 19516000 Less - Payments made for:- I - Investment Costs A. Civil Cost - Renovation of Building 2700000 B. Equipments and Vehicles 3741627 C. Teaching materials & Tools 2099540 D. Regional Planning Capacity for Gir 4214269 E. Demonstration of Learning 697731 13453167 II - Recurrent Costs A. Contractual Staff 1764400 B. Govt. staff 0 C. 0 & M of iquipment 1548879 D. 0 & M of vehicles 640922 E. Office running & OH Exps. 1591175 F. Vehicle Hiring 517460 G. Audit Fees 0 6062836 Sub Total 19516003 Closing Balance - As on 31-05-2015 N.A. 0 Amount of excess utilisation 3 We are infromed that due deduction of Professional Tax and Income Tax TDS have been made and the same have been paid to respective Government A/cs through Treasury in due course. Only zerox copies of vouchers & supportings for payments over Rs. 1000/- have been produced before us, since originals are to be kept at A. G. Office, Rajkot. Subject to above and information & explanations given to us and materials & evidences produced before us, we have verified the above statement & found correct. For, Atul Lakhani Associates, Chartered Accountants, F.R.N. 100773W Place: -Jun agad h. Fore7 Date:-05-03-2016. (A.A. Lakhani) Deputy irrWlhe&C.F., Wildlife Circle, Proprietor. (Wild Life4aSA4Al4-G I Rinagadh. Membership No. 033520. B. C. R. L. 1. PROJECT. Field Learning Centre, GIR. WILD LIFE DIVISION - SASAN (GIR). (Under Direct Funding Through State Government) ANNEXURE BREAK UP OF EXPENDITURE (Attached to and forming part of Receipts and Payments Account) for the period ended on 31st March, 2015. PARTICULARS RS. Amount Rs. I - Investment Costs A. - Civil Cost Renovation of Building 2700000 2700000 B. - Equipments and Vehicles Office Equipment 700020 GIS Hardware and Software 1798651 Teaching Equipment 1242956 3741627 C. - Teaching materials & Tools Prod. Of teaching tools & Publication Materials 1999540 Website Development 100000 2099540 D. - Regional Planning Capacity for Gir Training 650000 Workshop 549971 Study Tours 1300003 Skill Dev. For Resource Persons 557989 Specialized Technical Support 1156306 4214269 E. - Demonstration of Learning Documentation 697731 697731 11- Recurrent Costs A. - Contractual Staff Sociologist/Socio-Ecologist 396000 Regional Planner 180400 GIS Specialist 396000 Training Officer 396000 Training Assistant 132000 Field Assistant 264000 1764400 Deputy '3 * F 09PC.C.F., Wilo. fe yircle, - [Wild ) jA;AN-GIRJunagadhs