ISGPP -II PPA -P47801N Financial Statement For the Period 1st April 2017 to 4th May 2017 MOOKHERJEE BISWAS & PATHAK CHARTERED ACCOUNTANTS KOLKATA Mookherjee Biswas & Pathak Chartered Accountants INDEPENDENT AUDITORS' REPORT To The Programme Director, ISGPP-II & Special Secretary to The Government of West Bengal 1. Report on the Financial Statements We have audited the accompanying Financial Statements of Institutional Strengthening of Gram Panchayats (ISGP) Program II, West Bengal. which comprise the Balance Sheet as at 4"' may. 2017, and the Income and Expenditure Account and Receipts and Payments Account for the period (1" April 2017 to 4t' May, 2017) ended on that date (collectively referred to as the "financial statements") financed under World Bank Loan No. PPA No.-P47801N 2. Program Management's Responsibility for the Financial Statements The Program Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position and financial performance of the Program. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. 3. Auditors' Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Program Management's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by Program Management's, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 4. Opinion In our opinion and to the best of our information and according to the explanations given to us, the financial statements give a true and fair view in conformity with the accounting principles generally accepted in India. 5 & 6 Fancy Lane, Kolkata-700001 Phone 2248 1733, 2243 8542, 2242 1789, Fax : (033) 2248 0080, Website : www.mbpkol.com, [mail mbpkol@vsnlnet Mookherjee Biswas & Pathak i) in the case of Balance Sheet, of the state of affairs of the Program as at May 4, 2017 and, ii) in the case of Income and Expenditure Account, of the excess of Income over Expenditure for the period ended on that date; and iii) in the case of Receipts and Payments Accounts, of the Receipts and Payments of the Program for the period ended on that date 5. We further state that, a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit. b) In our opinion, proper books of account as required have been kept by the Program so far as it appears from our examination of those books. c) The Balance Sheet, Receipts & Payments Account and the Income & Expenditure Account, dealt with by this Report are in agreement with the books of account. d) With respect to Interim Unaudited Financial Reports (IUFRs) adequate supporting documentation has been maintained to support claims to the World Bank for reimbursements of expenditures incurred; and e) These expenditures are eligible for financing under the PPA No.-P47801N f) The IUFRs submitted and procedure and internal controls involved in their preparation can be relied upon to support the withdrawals. For Mookherjee Biswas & Pathak Chartered Accountants Firm's Registration No 301138E (N. K Chakrabarti) \ Partner- Membership No 300783 o Place: Kolkata Date: 19'h December, 2018 INSTITUTIONAL STRENGTHENING OF GICAM PANCILAYATS PROGRAM -II WEST BENGAL PPA No.-P47801N Balance Sheet as at 4th May 2017 Sources of Funds Schedules As at 4th May 2017 As at 31st March 2017 Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.) Capital Funds A 884,742.77 884,742,77 Restricted Funds B (109,918,220.50) (34.438.643.73) Current Liabilities Duties & Taxes H1,614955.00 Loan from ISGP Project I 91,725,794.00 Loan from Mission Nirmal Bangla 120,000,000.00 120,000,000.00 93.340.749.00 Total 10,966,522.27 59,786,848.04 Application of Funds Schedules As at 4th May 2017 As at 31st March 2017 Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.) Fixed Assets C 884,742.77 884.742 77 Current Assets, Loans & Advances Current Assets :- Savings Bank (ISGPP-il) 7.59 1,139.50 54.373,912.50 Savings Bank (DPRDOs) 147.573.00 Sa ings Bank (STARPARD) 1,841,735.00 Cash in hand (ISGPP 11) 267.00 424.00 Cash in hand (District Co- G.1 - 11,677.00 ordination Unit) Savings Bank (District Co- G.2 146,200.77 ordination Units) 7.591,40650 56.521.52227 Loans & Advances Advance to Staff D . 38,000.00 39,000.00 Advance to others E 477,683.00 613,711.00 Security Deposits F 1.974.690.00 2,490373.00 1,727,872.00 2,380.583,00 Total 10,966,522.27 59,786,848.04 Significant Accounting Policies and Notes to Accounts For and on behalf of Mookherjee Biswas & Pathak Chartered Accountants Firm's Registration No: 301 iS (N K Chakrabarti) Kocka e Partner Finan eA ager Programme Director Membership No. 30078.) Place : Kolkata Programme Director, ISGPP-1I and Commissioner, P & R. D. Department Government of West Bengal INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAM -II WEST BENGAL PPA No.-P4780IN Income & Expenditure Account for the period 1st April 2017 to 4th May 2017 For the period For the period Income Schedule (1st April'17 to 4th May' 17) (1st July'16 to 31st March'l7) Amount (Rs.) _Auunt (R1 _ -Amount Rs.) Amount (Rs.) Grant In Aid from World Bank Fund Utilised during the period 77,205,370.77 181,572.127 73 Interest from Bank Interest on Savings Bank - - 2113,484.00 Miscellaneous receipt 63,200,00 Salary refund 4,262.00 Total (1) 77,272,832.77 183,685,611.73 For the period For the period Expenditures Schedule (1st April'17 to 4th May' 17) (1st July'16 to 31st March'17) Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.) Consultancy Services I Project Management Consultancy 5,947,340,00 Support Baseline Survey & Annual 33,091,51600 Performance Assessment of GPs Statewide IEC Campaign IT Systems Management GIS Based Monitoring System 218,500.00 2,403,500,00 Internal Audit - External Audit FIR Agency for Mentoring Support - 218,50000 41,442,35600 Project Management Support 2 Project Management Support 2.1 73.368,407.77 139,245.028 96 Goods and Eqiupinent 2.2 16,749.00 73,385,156.77 884,74277 140,129,771.73 Grnt in Aid to STARPARD 3 3,669,17600 Total (2) 77,272,832.77f __ 181,572,127.73 Excess of Income over Expenditure (1-2) transferred - 2,113,484.00 Significant Accounting Policies and I Notes to Accounts For and on behalf of Mookherjee Biswas & Pathak Chartered Accountants Fir gistration No: 3011381 S ( K Chakrabarti) Pa rtner 1 Fnc Manger Programme Director Membership No. 300783 Place: Kolkata Date :19th December, 2018 Programme Director, ISGPP-Ta Commissioner, P & R. D. Department Government ofWest Bengal INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAM -II VEST BENGAL PPA No.-P47801N Receints & PaNment Account for the period Ist April 2017 to 4th MaN 2017 For the period For the period Receipts Schedule (1st April'17 to 4th May' 17) (1st July'16 to 31st March' 17) Amount (Rs.) Amount (Rs.) Amount (Rs.) Amount (Rs.) Opening Balances SaNings Bank (ISGPP-ll) 54,373,912 50 Savings Bank (DPRDOs) 147.573 00 Savings Bank (STARPARD) L 84 1,735 00 Cash in hand (ISGPP 11) 424 U Cash in hand (District Co-ordination Units) 11 677 00 Savings Bank (District Co-ordination Units) 146,200 77 56,521,522.27 Closing Balances of Adv ance to Staff 39,000.00 Closing Balances of Advances to Others 613,711.00 Closing Balances of Security Deposits 1,727,87200 Grant in Aid Received Govt. of West Bengal 145,020.000 00 145 020,000.00 Loan from ISGP Project I 91725,794 00 Loan from Mission Nirmal Bnagla 30,000,000,00 Miscellaneous receipt 63.200,00 Salary refund 4.262.00 Interest from Bank Interest on Savings Bank - ISGPP Cell 1,997.462 00 STARPARD 89,877 00 Districts 26.145 00 2.1 13,484 00 Closing Balances of Duties & Taxes 1,614 955 00 Total 88,969,567.27 1 240,474,233.00 For and on behalf of Mookherjee Biswas & Pathak Chartered Accountants Firm's Registration No: 301138E (K Chakrabarti) vV Partner Fia a rProgramme Director Membership No. 300783 Kolkat Place :Kolkata Date 19th December, 201 ector, ISG '- nd C.~riiS~nr R.F P p 1'n INSTITUTIONAL STRENGTHENING OF GRAM PANCHAVATS PROGRAM -11 WESI BENGAL PPA No.-P47801N Receints & Payment Account for the neriod Ist April 2017 to 4th May 2017 For the period For the period Payments Schedule (1st April'17 to 4th May' 17) (1st July'16 to 31st March' 17) AnTt _Amountqs mut(Rs.J__ Annourit Rs.) Amount (Rs.) Consultancy Services Project Management CoIsultancy 5,947.340 00 Support Baseline Survey & Annual 33.091,516000 Performiance Assessment of GPs Statewide IEC Campaign- IT Systems Management - GIS Based Monitoring Systemi 218.50000 2,403.500,00 Intemnal Audit External Audit HR Agency for Mentoring Support 218,500.00 11.442,356 00 Project Management Support 2 Project Management Support 2.1 73,368407 77 139,245.028 96 Goods and Eqtupment 2.2 *16.749,00 884,742,77 73,385,156.77 140,129.771 73 Fornal Learning and Training 3 3,669,176,00 3,669.176 00 77,272,832.77 181,572,127.73 Closing Balances of Advance to Staff D 38,00000 39.000,00 Closing Balances of Advances to Others E 477,683,00 613,711 00 Closing Balances of Security Deposits F 1,974,690.00 1,727.872 00 Opening Balances of Duties & Taxes 1,614.955 00 Closin. Balances Savings Bank (ISGPP-1l) 7,591,139.50 54.373,912 50 Savings Bank (DPRDOs) 147,573 00 Savings Bank (STARPARD) 1.841,735 00 Cash in hand (ISGPP 11) 267 00 424 00 Cash in iand (District Co-ordination Units) G.1 11,67700 Savings Bank (District Co-ordination Units) G.2 146,20077 7.591.406 50 56,52 1,522.27 Total ____ ______ 896i,567.27 ______ 240,474,33.00O Significant Accounting Policies and Notes to Accounts For and on behalf of Mookherjee Biswas & Pathak Chartered Accountants Hr iI Registration No: 303113 ibP, (N K Chakrab-rti) Pt Financ Makl r Programme Director Membership No.300783 \ Place Kolkata $ r P Date :19th December, 2018 Programme Direto, and Commissioner, P & R. D. Depar:nent Government of West Bens a INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAM -II WEST BENGAL PPA No.-P47801N Schedules to the Balance Sheet Amount (Rs.) Amount (Rs.) Schedule Particulars As at 4th May 2017 As at 31st March 2017 (1st April, 17 to 4th May' 17) (1st July'16 to 31st .larch' 17) A Capital Funds Opening Balances as per Balance Sheet 884,742,77 Add:- Addition During the Period 884,742377 884,742.77 884,742 7' Less:- Deduction during the Period - 884,742.77 884,742.77 Amount (Rs.) Amount (Rs.) Schedule Particulars As at 4th May 2017 As at 31st March 2017 (1st April, 17 to 4th May' 17) (1st July'16 to 31st March' 17) B Restricted Funds . Proiect Opening Balances as per Balance Sheet (34,438,643 73) Add:- Fund Received dUring the Period - 145,020 000 00 Add - Excess of Income Over Expenditure (Interest & 2,1 13.48400 Miscellaneous Income) (34,438.643.73) 147,133484 100 Less:- Fund utilised dUring the Period 77,205,370,77 181,572. 127 73 Add: Adjustment for Security Deposit for ISGPP-1 1,725,794.00 Grand total (109,918,220.50) (34,438,643,73) Amount (Rs.) Amount (Rs.) Schedule Particulars As at 4th May 2017 As at3lst March 2017 (Ist April, 17 to 4th May' 17) (1st July'16 to 31st March' 17) D Loans & Advances ISGPP Cell :- Permanent Advance Malay Sarkar 8,000 00 Biswajit Karniakar 8000 00 Sourav Kurmar Chandra 27,000.00 12.00000 Jagadish Singh 2,000.00 2.000,00 Parbir Barai 9,000.00 9,00000 Total 38,000.00 39,000.00 Schedule Particulars ( I 20 l'17) As at 31st March 2017 ____________________________________________________ I Ist A )ril, 17 to,ih ka'14 _______________ E Advance to Others IATAAIG 477683 613,711.00 477,683.00 613,711.00 ________ _______________________________________________ ~T-1 INSTITUTIONAL STRENGTHENING 01' GRAM PANCHAYATS PROGRAN -11 WEST BENGAL PPA No.-P47801N Schedules to the Balance Sheet Amount (Rs.) Amount (Rs.) Schedlule Particulars -As at 4th May 2017 As at 31st March 2017 Sa (Ist April, 17 to 4th May' 17) (Ist July'16 to 3st March' 17) F Security Deposits Bharat Sanchar Nigam Limited:- ISGPP-li 21,453.00 21,453 00 21,453.00 21,453.00 West Bengal State Electricitv Distribution Company Limited 1.591 00 1.591 00 Jaya Watek industries(Daksihin Dinajpur) 250,00 250 U0 Blharti Airtel 500 00 500 00 Advance to WBSEDCL-Burdwsan - 2,078 00 Sonody,n6 Television Co. Ltd (Electricity) 420,000,00 350,000 00 SonodNe Television Co. Ltd.(Maintenance) 228,968 00 218.064.00 Sonodyne Television Co. Ltd.(Rent) 1,301,928.00 1.1 33,936.00 1,974,690.00 1,727,872.00 Amount (Rs.) Amount (Rs.) As at 4th May 2017 As at 31st March 2017 Schetule Cash and Bank Balances of District Co-ordination Units (st April, 17 to 4th May' 17) (Ist July'16 to 3[st March' 17) G G. 1 Cash in Hand Purba Medinipur 2,135,00 Nadia 2.386 00 Dakshin Dinajpur 766,00 Burdwan 65 00 Bankura 808 00 Paschim Medinipur 2.467 00 Howrah 2.223 00 Cooch-Behar 360 00 Birbhum 467 00 11,677.00 G 2 Cash at Bank Purba Medinipur 61,873.00 Nadia 14,713,00 Dakshin Dinajpur 10,889.00 Burdwan 19,928.00 Bankura 8,730.54 Paschin Medinipur 5,488.23 Howrah 10,874.00 Cooch-Behar 3,076.00 Birbium 10,629.00 -_ 146,200.77 Total (G.1 to G.2) - 157,877.77 Amount (Rs.) Amount (Rs.) As at 4th May 2017 As at 3Ist March 2017 Schedule Duties & Taxes (Ist April, 17 to 4th May' 17) (I st Julv'16 to 31st March' 17) H Duties & Taxes Professional Tax - 00.00 Income Tax deducted at Sources 1 641. 723 00 Sales Tax dedaeted at Sources 32.00 16 14 955 .00 LNSTITU'TIONAL STRENGTHENING OF GRAM PANCIIAYATS PROGRAM -II WVEST BENGAL PPA No.-P47801IN Schedules to the Receipts and Payments Account and Income & Expenditure Account Amount (Rs.) Amount (Rs.) Schedule Particulars For tle period For the period (1st April- to 4th May' 17) (1st July'16 to 31st March' 17) C Services Consultancy for DLI 3,790 515 ,00 Consulting fees for APA - 33,091,5 16 00 GIS Based Monetoring 218,500.0Q 2,40)3,500 00 Project Management Consultancy Services (POM) _ - 2156,825.00 Total 218,500.00 41,442,356.00 Schedule Particulars For the period For Ithe period (1st April' 17 to 4th Mlay' 17J (1st July'l6 o 31st Mtarch' 17) 2 Project Management Stuport 2.1 Project Management Cost Consultancy for GRM 195,500 00 Godown Rent -12,424 00 Information Education & Comunication 20,706,992 00 3.2 16196 19co Interest on TDS I8l105 00) Renewal of Software 36,800 00 Security Audit 74 750 00 SMS for GRM I 350 00 Stamp Duty & Registration Fees fso Oflice Rent 83) 0110 Subscriptions 1770.00 Tally Synchronisation Charges i8300 00 SSL Certificate fees 38,944 00 Support to DLSCs 27647,602 00 Vulnerability-Assessrent of HP Server -10,059 00 Consultancy Fees 900 00 42,239 00 Annual Maintenance Charges 2,873,850 00 713,345 00 Employer's Contribution Towards EPF 707,413.00 2,85 1,69 00 GPMS Helpline Charges 11,49900 91,99200 Hiring Charges of Software Developers 82388 00 259,035 00 LAN Maintenance Charges 65,148 00 Office Decoration 7159,015 00 Overhead Cost of(GPMS 400,00000 ,2, 28 500 Participation Fees 10,000 00 297,00000 Per Diem Allowances 30,920 00 Pest Control Charges 13,800 00 Remuneration 15.639,359 00 5)9003,877.00 Server Rent - 217,3509100 Advertisement 16,10000 4 18,57600 Books & Periodicals 92s 00 14,83700 Car Expenses 310 00 4,67900 Carriage - 2 i00 00 Cleaning 6, 178900 31342400 Incentives 8 1,600100 Toinner Catridge - 503,757 50 Communication Charges 23,175 00 25,63000 Convey-vance & Travelling S1,823 00 1 4 13,6419 0 Cost of Accommodation 5,918100 509,792 0 Cost ofFood 6,3519 00 13 S127.00 Electricity 37,374 00 343.722 00 GRM Workshop -2u,41 00 Internet Usage Chat res 56901 010 o29,260 0 Meeting & Workshop 136,089 00 13,415s,734 00 Miscellaneous ENpenes 719414 Oo .; 1o,o1 0 Office Maintenance 17,129100 381,237.00 Oflce Refreshments 47,48200 339, 84700 Office Rent 1,572,827 00 2,558,794 00 Postage 402,666600 352,161.00 Printing 5,489 00l 475', 194 00 Project Branding 195 00 8(9u,706 .00 Puja Branding 32',000 l00 Remuneration to Support Staff 307,905 00 1,96717 641 00 Staff Welfare 221,389 uO Stationeries 74,869 00 299,108 00 Telephone Charges 32,935 00 239,.118 46 Training 267,880 77 17,73101 00 Vehicle Charges 2,163,57700 1 ,153,174.00 Total (A) 73.368,407.77 125,111,968.96 1C:) INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAM -Il WEST BENGAL PPA No.-P47801N Schedules to the Receiplts and Payments Account tind Income & Expenditure Account Amount (Rs.) Amount,jRs2, Schedule Partitulars For the period For the period (lst April'17 to 41h May' 17) (lst July'16 to 31s1 March' 17) 2.1 Projecl Management Cost conid. Operating Cost (STARPARD) Electricity Charges 66,,569 00 Photocopy Charges 4,324.00 Remnuneration 12,771,553 00 Medical insurance preniun for employees 24l023 00 Telephone & Cormnunicatrion 13 913 00 Water Tax 3,984 00 Vehicle Hire Charges 5 40l .0 Accomm.odation Cost 68,200 00 Adrin Charges for P - 8 , 994.00 ECR Making Fees for P F 2 00 Fees for P F. Code 9,000 00 Provident Fund (Erployers Cont) 714.600 00 Train Fare - 2,499 00 Total (B) 14,133,060.00 Total Project Management Cost (A+B) 73,368,407.7- 139,245,028.96 2,2 Goods & Equimntent Computers & Accessories 247,492 00 Office Equipnent 16 749 00 4129)84 7 Softwares 222.166 00 Furniture & Fixture i_164900 -884,74277 Schedule Particulars For lite period For lte period (1st April'17 to 4th May' 17) (st July'16 to 31st Marchj' 17) 3 Grant in Aid to STARPARD 3,669, [76 00 C>4 INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAM -II WEST BENGAL Schedules to the Balance Sheet Schedule- C Amount (Rs.) Particulars Opening Balanes ddition During Closing Balances the Period ISGP Project Computer & Accessories 469,658.00 - 469,658.00 Furniture & Fixture - -- Camera - Data Card - - EPABX - Fax Machines - -- Office Equipments 415,084.77 - 415,084.77 TV Set - Total 884,742.77 - 884,742.77 STARPARD Computer & Accessories - -- Furniture & Fixture Total - -- Grand Total 884,742.77 - 884,742.77 Schedule- I Significant Accounting Policies and Notes to Accounts 1. Overview of the project Institutional Strengthening of Gram Panchayats (ISGP) Program 11 is implemented under West Bengal State Rural Development Agency (WBISRDA) registered under West Bengal Societies Registration Act, 1961. Government of West Bengal, with support from Gol and financial assistance from the World Bank, has designed and launched the second phase of ISGPP (ISGPP-1) in FY 2016-17. The Program Development Objective (PDO) is to strengthen the institutional and financial capacities of Gram Panchayats (GPs) across the State. The ISGPP-II is financed under World BankPPA No.-P47801N. It covers the implementing units at State and districts. The financial statement for the Program has been prepared for the period 1" April 2017 to 4t"May, 2017. The PPA period seized to exist on 21" March, 2017 as per agreement. The financial statements were audited upto 3 1s March, 2017. However, the program continued further for a brief period from I" April, 2017 to 4t" May, 2017. The expenditures for the said period is separately booked in the financial statements prepared for the period I" April 2017 to 4th May, 2017. Thereafter, the entire closing balances as stated below has been transferred to ongoing ISGPP 11 which already commenced from 19"' April 2017. Particulars Amount in Rupees Closing bank balance 75,91,139.50 Closing cash balance 267.00 Advance to staff 38,000.00 Security deposit 19,74,690.00 Advance insurance premium 4,77,683.00 Loan transferred 12,00,00,000.00 2. Basis of Preparation of Financial Statements The Financial Statements have been maintained on double entry system adopting cash basis of accounting. Financial Statements are prepared in accordance with the Generally Accepted Accounting Principles including Accounting Standards followed in India to the extent applicable. Preparation of the financial statements are in conformity with the Generally Accepted Accounting Principles requires the management to make estimates and assumptions that affect the reported amounts of assets and liabilities on the date of financial statements and reported amount of revenues and expenses for the year. Estimates are based on assumptions that management believes are reasonable under the circumstances. 3. Fixed Assets and Depreciation Fixed Assets acquired have been valued at cost including all direct costs i.e., purchase price, transportation expenses, installation charges and other expenditure incurred for bringing the fixed assets in working condition. including expenditure incurred prior to its first use. Memorandum records are maintained to exercise physical control over the assets. No depreciation has been charged on the fixed assets in the financial statements. 4. Revenue Recognition Fund received from State Government has been recognized as income to the extent of the revenue expenditure made during the year and the unutilized balance is shown as a part of the Restricted Fund. For expenditure incurred on Fixed Assets, a corresponding amount has been transferred to the Capital Fund. Interest earned on bank deposits during the project period is treated as project fund and accounted on receipt. 5. Valuation of Stocks Materials and office supplies acquired for the program are charged as expenditure at the time of payment. Memorandum Stock Register is maintained to control over the store item. 6. The previous period's figures are not comparable since the previous period was for July 16 to March 17 as compared to current year period from l April 2017 to 4"' May. 2017 For Mookherjee Biswas & Pathak Chartered Accountants Firm's RegistrationNui (N. K. Chakrabart ywwa Partner Financ Mn ger Programme Membership No: 300 Af' Director Place: Kolkata Programme Director, ISGPp-If and Date: I1 December, 2018 Commissioner, P & R. D. Depariment Government of West Bengal