Government of Rajasthan Commissionerate of Watershed Dev. & Soil Conservation Pant Krishi Bhawan, Jaipur Rajasthan No. F20 (102) PFCINeeranchal/2019/ -,3 6 Dated: 4 9 Dr C.P.Reddy, Dy Commissioner (WD), MORD, GO], N Delhi Sub: Regarding submission of Audit Report of Neeranchal.for FY 2018-19 Ref: DOLR, MORD, N Delhi meeting minutes of 03.04.2019. Sir, As desired kindly find enclosed herewith the Audit Report of Neeranchal for financial year 2018-19. Regards, Encl-A/A WI&.Sharma) Commissioner Scanned by CamScanner M. Gupta & Co. G-3, Gajraj Apartments, Chartered Accountants Opp. PNB IBB, SarojiniMarg, C-Scheme, Jaipur - 302001 Ph. 0141- 2362285/2370593 Auditors' Report We have audited the annexed Consolidated Balance Sheet of State Level Nodal Agency [Neeranchal Project- World Bank Assisted National Watershed Management Project], Jaipur (Raj.) as at 31st March, 2019, Consolidated Income & Expenditure account and Consolidated Receipt & Payment account for the year ended on that date annexed thereto. These financial statements are based on our audit. We conducted our audit in accordance with the auditing standards generally accepted in 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 disclosure in the financial statements. 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. In our opinion and to the best of our information and according to the explanations given to us, we subject to our notes on attached financial statements certify that: 1. We have understood the instruction and guidelines of the scheme. 2. The Bank accounts for the financial year 2018-19 have been reconciled. 3. No advance has been accounted for as expenditure for the financial year 2018- 19. 4. No asset has been purchased during the financial year 2018-19 except as disclosed in attached financial statements. 5. All records have been maintained according to guideline of the scheme as approved by central government. For M. Gupta & Co. Chartered Accountants PRN:001906C Jaipur, o (Ankita Agarwal) 31.05.2019 Partner M. No. 420071 Scanned by CamScanner M. Gupta & Co. G-3, Gajraj Apartments, Chartered Accountants Opp. PNB IBB, Sarojini Marg, C-Scheme, Jaipur - 302001 Ph. 0141- 2362285/2370593 STATE LEVEL NODAL AGENCY - RAJASTHAN NEERANCHAL PROJECT (WORLD BANK ASSISTED NATIONAL WATERSHED MANAGEMENT PROJECT) Income & Expenditure Account (Consolidated) For The Year Ended 31st March, 2019 Dr. Cr. Expenditure Amount Income Amount Rs. Rs. To Scheme Expenses: By Interest from bank on SB A/c 1012953.38 - Administrative Expenses (including TDS) 155918 69 By Excess of Expenditures over Grant 7439969.31 - Training Expenses 88200.00 - Watershed and Hydrological Modelling 717804.00 - Digital Map Expenses 7491000,00 8452922.69 8452922.69 Receipt & Payment Account (Consolidated) For The Year Ended 31st March 2019 Receipts Amount Payments Amount Rs. Rs. To Balance b/f. By Scheme Expenses: - PNB on SB Alc 44780632.69 -Administrative Expenses (including TDS) 155918.69 To Interest from bank on SB Alc 1012953.38 - Training Expenses 88200.00 To Interest on amount recd, from PMKSY 442885.00 - Watershed and Hydrological Modelling 717804.00 (Watershed Component) 2014-15 & payable to them - Digital Map Expenses 7491000.00 To Advance recovered/ UCs received from: By Advance Given to: - MNIT JAIPUR 717804.00 - MNIT JAIPUR 4218498.38 By Furniture Purchased 1070645.00 By Amount paid to PMKSY 19039971.00 (Watershed Component) 2014-15 By Balance c/f (as certified): - PNB on SB Accounts 14172238.00 46954275.07 46954275.07 As per our report of even date, For M. Gupta & Co. For S.L.N.A. Chartered Accountants FRN:0 9060 oFRNt~5C~ 001 SC. Jaipur, JAIPUR (Ankita Agarwal) 31.05.2019 Partner O ACG M. No. 420071 Scanned by CamScanner M. Gupta & Co. G-3, Gajraj Apartments, Chartered Accountants Opp. PNB IBB, Sarojini Marg, C-Scheme, Jaipur - 302001 Ph. 0141- 2362285/2370593 STATE LEVEL NODAL AGENCY - RAJASTHAN NEERANCHAL PROJECT (WORLD BANK ASSISTED NATIONAL WATERSHED MANAGEMENT PROJECT) Balance Sheet (Consolidated) as on 31st March, 2019 Liabilities Amount Assets Amount (Rs.) (Rs.) Scheme Fund: Fixed Assets: (at cost) Balance b/f 30088669.69 Softwares 3995480.00 Less: Excess of Expenditures over Grant 7439969.31 22648700.38 Furniture 1070645.00 Current Liabilities: Current Assets and Loans & Advances: Payable to PMKSY (Watershed Component) 2014-15 111024.00 A.Current Assets: Balance with PNB on (as certified): - SB Accounts 14172238.00 B. Loans & Advances: Receivable From: - IMTI KOTA 20667.00 - MNIT Jaipur 3500694.38 22759724.38 22759724.38 Notes on Accounts: 1) Cash Book has been maintained on cash basis. No ledger has been maintained. 2) Financial statements have been prepared on cash basis as a going concem. 3) Balances on personnel accounts and PNB (SB accounts) are subject to reconciliation, confirmation and adjustment,if any. 4) No depreciation has been charged on fixed assets and the same has been shown at cost in above Balance Sheet. 5) No Physical verification of assets has been made by us. 6) Opening balances have been regrouped/rearranged/reclassified wherever considered necessary. As per our report of even date. For M. Gupta & Co. For SL.N.A. Chartered Accountants FRN:09A906C Jaipur, JAIPUR (Ankita Agarwal) 31.05.2019 Partner EO FA AG M. No. 420071 Scanned by CamScanner State: RAJASTHAN Consolidated Utilization Certificate for the financial year 2018-19 for project funds under Neeranchal Project - World Bank Assisted National Watershed Management Proiect (for the period from 01.04.2018 to 3 1.03.2019) S. No. Particular Amount (in Rs.) 1 Opening balance as on 01.04.2018 - Bank Balance 44780632.69 - Advances 20667.00 2 Central share released (GOI) - 3 State share released - 4 Interest accrued 1012953.38 5 Other miscellaneous receipts, if any 442885.00 6 Total funds made available upto 31.03.2019 46257138.07 (1+2+3+4+5) 7 Total expenditures upto 31.03.2019 28563538.69 8 Closing balance as,on 31.03.2019 (6-7) - Bank Balance 14172238.00 - Advances 3521361.38 1. Certified that no amount was received by SLNA Rajasthan (State) as Grants-in-aid during the year 2018-19 on account of Central Share State Share as per details given above. An amount of Rs. 44801299.69 being unspent balance of the previous year 2017-18 was allowed to be brought forward for utilization during the current year 2018-19. The other total miscellaneous receipts, including accrued interest during the year were Rs. 1455838.38. 2. It is also certified that out of the above mentioned total funds of Rs. 46257138.07, a sum total of Rs. 28563538.69 only has been utilized during the period from 01.04.2018 to 31.03.2019 for the purpose for which it was sanctioned. It is further certified that the total unspent balance of Rs. 17693599.38 (as detailed above) was remaining at the end of the year and has been allowed to be utilized for the program next year. 3. Certified that I have satisfied myself that the condition on which the grant-in-aid was sanctioned have been duly fulfilled/are being fulfilled and that the physical performance of projects has been satisfactory when compared to the expenditure of funds. It is further certified that all the bank accounts of SLNA have been duly audited by competent Chartered Accountants and the audited report has been received and accepted. Scanned by CamScanner The utilization of the aforesaid funds resulted into the following outcomes: S. Outcomes Unit Achievement Achievement Total No. upto during the achievement previous current financial financial year year I Area of land on Ha which irrigation facilities were extended because of creating water harvesting/storage structures. 2 Area of land, Ha which were hitherto unused, brought to productive use (Afforestation, horticulture, pasture, cultivation of crops) 3 Water harvesting No. structures- No. created/renovated 4 Capacity building Training man days. 5 Employment Man Generation days 6 No. of persons No. benefitted by the component of livelihood, microenterprises and production systems. Place: Jaipur Date: 31.05.2019 Scanned by CamScanner