OY' HA-N'rD D9i-x;F.4 k No. EAP CA CELL/B-06/WBAlJalswarajya IAC/2016-17/tJ-- O\to- '-i 4 F* 1 022-2203 3018 -q" 1 2219 0500 9fmi IR, 101, ig w4 1FI, z - 400 020. Telephone J 2219 0549 INDIAN AUDIT AND ACCOUNTS DEPARTMENT OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL E-mail agauMaharashtral @cag.gov.in 4 (AUDIT)-I, MAHARASHTRA. Pratishtha Bhavan, 101, Maharshl Karve Marg, *WT/No. Mumbal - 400 020. f<;4/Date: 01/ /%7, To The Project Manager (RSPMU), Water Supply & Sanitation Department, Reform Support & Project Management Unit, CIDCO Bhavan, It floor, South Wing, C.B.D. Belapur, Navi Mumbai - 400 614. Sub: Issue of Audit Certificate in respect of World Bank Assisted Jalswarajya- II Program, Maharashtra Rural Water Supply & Sanitation Program - Credit No. 5375-IN for the year 2016-17. Sir, Please find enclosed the audit certificate along with the annexure 'A' & 'B' for Z 32,21,52,977/- (Rupees Thirty Two Crore Twenty One Lakh Fifty Two Thousand Nine Hundred and Seventy Seven only) The following documents are also forwarded in addition to the audit certificate: 1. Statement of Sources and Applications of Funds (Annexure I) 2. Reconciliation of Claims to total Applications of Funds (Annexure II) 3. Summary of Sources & Application of Funds by Components for the entire Project. 4. Certified copies of statement of sources and application of funds implementing agency wise under the jurisdiction of Pr. Accountant General (Audit) I, Mumbai. 5. Statement showing the details of expenditure incurred by the various implementing agencies that were audited for the year 2016-17. 6. Statement showing inadmissible amounts of earlier period now held admissible based on compliance during current audit as certified by the Local Audit Party. 7. Management lctter on the issues observed during the audit of World Bank Assisted Jalswarajya-II Program, Maharashtra Rural Water Supply & Sanitation Program - Credit No. 5375-IN for the year 2016-17. 8. Part Audit Certificate from Accountant General (Audit-II), Nagpur along with Annexure related to objected amount. Kindly acknowledge the receipt of the above documents. Yours faithfully, : A N VOHRA) Encl: As above. Dy. Accountant General S 022-2203 3018 Fax ~wii4i~(~N)-,w~i,'w~ mN' 22190500 7ftT r.T1, 101, R4gR *4 TOP, 7§WJ - 400 020. Telephone ] 2219 0549 INDIAN AUDIT AND ACCOUNTS DEPARTMENT OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL E-m agauMaharashtra@cag.gov.i (AUDIT)-I, MAHARASHTRA. Pratishtha Bhavan, 101, Maharshl Karve Marg, WI/No. Mumbal - 400 020. f'4rT/Date: Report on the Project Financial Statements We have audited the accompanying financial statements of the World Bank Assisted Jalswarajya-II Program, Maharashtra Rural Water Supply & Sanitation Program Credit No. 5375-IN for the year 2016-17 which comprise the Statement of Sources and Application of Funds and the Reconciliation of claims to Total Application of Funds for the year ended 31 " March 2017. 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 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 misstatement. 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 financial statements present fairly, in all material respects, the Sources and Application of Funds of World Bank Assisted Jalswarajya-I1 Program, Maharashtra Rural Water Supply & Sanitation Program -Credit No. 5375-IN for the year ended 3 1" March 2017, in accordance with Government of India Accounting Standards. In addition, in our opinion, (a) with respect to SOEs, adequate supporting documentation has been maintained to support claims to the World Bank for reimbursements of expenditures incurred, and (b) except for ineligible expenditures as detailed in the audit observations, if any, appended to this Audit Report, expenditures are eligible for financing under the Jalswarajya-II Program, Maharashtra Rural Water Supply & Sanitation Program - Credit No. 5375-IN. During the course of the audit, SOEs for L' 32,21,52,977/- (Rupees Thirty Two Crore Twenty One Lakh Fifty Two Thousand Nine Hundred and Seventy Seven only) and the connected documents were examined and these can be relied upon to support reimbursement under the Credit No.5375 - IN (Annexure A). (Amount Objected Z 57,19,157/- is shown in Annexure B) This report is issued without prejudice to Comptroller & Auditor General's right to incorporate the audit observations in the Report of Comptroller & Auditor General of India for being laid before Parliament/State or UT Legislature. (Karan Vohra) Dy. Accountant General Date: 07/12/2018 Mumbai Annexure - 'A' Expenditure incurred in respect of World Bank Assisted Jalswaraya-II Program. Maharashtra Rural Water Supply & Sanitation Program- Credit No. 5375-IN for the year 2016-17 Name of the Office Amount of expenditure incurred on the project (in Rupees) Office of the Pr. Accountant General (Audit)-1, 232383043 Maharashtra, Mumbai Office of the Accountant General (Audit)-Il, 89769934 Maharashtra,Nagpur TOTAL 322152977 Rs.Thirty Two Crore Twenty One Lakh Fifty Two Thousand Nine Hundred and Seventy Seven Only) Audit Of er/EAP CA Cell Annexure'B' Details of amount held under objection as a result of local audit in respect of World Bank Assisted Jalswaraiya-II Program, Maharashtra Rural Water Supply & Sanitation Program Credit No. 5375-IN for the year 2016-17. Name of the Para Amount of Impementing Agency No objection Name of the office (in Rs.) Nature of objection Office of the Pr. Accountant General (Audit)-I, Maharashtra, Mumbai Deputy Director, GSDA Konkan EAP CA Cell Region 3 93020 Irregular expenditure Non transfer of Bank Interest to SS-I Z.P.Sangli 1 145254 Government Account Excess Payment/Undue benefit to Z.P. Kolhapur 2 89716 the Contractor Non transfer of Bank Interest to Z.P. Dhule 1 29621 Government Account Non transfer of Bank Interest to Z.P. Nandurbar 2 80096 Government Account Non transfer of Bank Interest to Z.P. Jalgaon 1 211889 Government Account Irregularities in the repair work at Z.P. Ahmednagar 1 138000 Sub division Shrirampur Expenditure incurred without 2 66580 dated orders TOTAL 854176 Office of the 4864981 Accountant General (Audit)-II, Nagpur As per details enclosed GRAND TOTAL 5719157 Audit officer/EAP CA Cell Details of inadmissible amounts of earlier years certification held admissible based on compliance during current audit in respect of World Bank Assisted Jalswaraiya-II Program, Maharashtra Rural Water Supply & Sanitation Program Cr. No. 5375-IN for the year 2016-17 Name of the Sr.No. Implementing Agency Year Para No. Amount(in Rs.) Office of the Pr. Accountant General (Audit)-I, Maharashtra, Mumbai RSPMU 2014-15 3 13000 RSPMU 2014-15 4 2169527 RSPMU 2014-15 5 15000 Z.P.Ahmednagar 2015-16 1 30672 TOTAL 2228199 Office of the Accountant General As per details enclosed 2015-16 - 1310455 (Audit)-II, Nagpur GRAND TOTAL 3538654 Audit Offic A? CA Cell