No.1332/Lab/E3/2019/3 4 GOVERNMENT OF PUDUCHERRY LABOUR DEPARTMENT Puducherry, the 9 J A To Shri. R.P. Dhingra, Director (Project), DGT, MSDE, Employment Exchange Building, Library Avenue, Pusa, New Delhi. Sir, Sub: Labour - Furnishing Audit Certificate Report 2017 - 18 - Reg. With reference to the above, I am to forward herewith the Audit Certificate/Report including statement of expenditure for the year ended 31.03.2018 in respect of Vocational Training Improvement Project with World Bank Assistance/SPIU in this Union Territory of Puducherry received from the O/o the Principal Accountant General (Civil Audit) Tamil Nadu & Puducherry. Yours fait'fully, (E. VALLAVAN) DIRECTOR OF EMPLOYMENT & TRAINING End: As stated OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (G&SSA) TAMIL NADU & PUDUCHERRY BRANCH OFFICE: PUDUCHERRY DAT Building 1I Floor, New Municipal Road, Kurnaragurupallam, Puducherry-605 001 No.PAG(G&SSA)/PBS-I/2/2018-19/ 1 1lDate:23 .01.20l9 we To The Director of Employment and Training, C- Government of Puducherry, 'elf) Labour Department, Puducherry. Sir, Sub: World Bank assisted Vocational Training Improvement Project - Audit Report for 2017-18. I am to state that the Audit Report/opinion on World Bank Assisted Vocational Training Improvement Project (Credit/Loan 4319 - IN) with attested statement of sources and Applications of Funds for the year 2017-18 are forwarded herewith for further action at your end. Yours faithfully End: As above Senior Audit Officer AUDIT REPORT/OPINION (For Project Financial Statement including (SOE) Introduction We have audited the accompanying financial statements of the Vocational Training Improvement Project which is implemented through the Department of Employment & Training financed under World Bank Credit/Loan 43 19-IN which comprise the Statement of Expenditure, Statement of Sources and Application of Funds and the Reconciliation of Claims of Total Application of Funds for the year ended 31 March 2018. Our responsibility is to express an opinion on the accompanying financial statements based on our audit. scope 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 principal 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. Opinion In our opinion, the financial statements present fairly, in all materials respect, the Source and Application of Funds of Vocational Training Improvement Project for the year ended 31 March 2018 (01.04.2017 to 31.03.2018) in accordance with Government of India Accounting Standards. In addition, in our opinion, with respect to SOEs, adequate supporting of documentation has been maintained to support claims to the World Bank for reimbursement of expenditures incurred and subject to audit observation, brought out hereunder, expenditure are eligible for financing tinder the Loan/Credit Agreement (Cr.4319-IN). This report is issued without prejudice to Comptroller and Auditor General's right to incorporate the audit observations in the Report of Comptroller and Auditor General of India for being laid before Parliament/State of Union Territory Legislature. T A DEPUTY ACCOUNTANT GENERAL. GOVERNMENT OF PUDUCHERRY LABOUR DEPARTMENT ANNEXURE II Statement of Sources and Application of Funds (Projects implemented by Core Government Department) Report for the year ended 31-03-2018 (Figure Rs. in thousands) Current Year Project till Particulars (2017-13) 2016ar7 Opening Balance, [if cash balances are controlled bythe entity] Recei ts Funds received from Government through Budget (These will include external 34041400 44807 assistance received by Government for the ro ect Funds received directly by Project Implementing Authority through external assistance Beneficiar Contribution if any) TotalaReceipts B 3407" 41400 44807 Total Sources is(C=A+B) 3407: 41400 44807 A Expenditure by Com onent 0.602 24726 25328 P. Revenue -- Total Expenditures D) 602 24726 25328 Balance surrendered to Govt. Account Closing Balance [if cash balances are controlled by the entity) (C-D) Notes: 1. Information about the basis of preparation of the financial statements with regard to the Financial Rules and codes applicable. 2. The above figures will be based on monthly/quarterly abstract accounts prepared by the accounts compiling offices, duly reconciled by the respective DDO's, with details of un-reconciled amounts to be furnished. 3. Names of accounting units whose financial statements are aggregated to prepare the consolidated accounts. 4. Any other project specific note. 5. Sources of Funds are based on Budget allocation through State Finance Department /Treasuries. Hence cash balances are not handled by this Department. GOVERNMENT OF PUDUCHERRY LABOUR DEPARTMENT Reconciliation of claims to Total Applications of Funds Name of the Project: Vocational Training Improvement Project Reconciliation of Claims to Total Application of Funds Report for the year ended 31-03-2018 Amount in Thousands Bank funds claimed during the year Schedules Current Previous Project year Year till date Total Expenditure made during the year (B) 602 24726 25328 Less outstanding AC bills (C) -- Ineligible expenditures (D) Expenditures not claimed (E) Total Expenditures claimed 602 24726 25328 (±(B)(C)-DflE)____ 602 _24726 25328 (F)= (B)-[C]-(D)-[E) World Bank Share @X% of [F) above [G- - 00% CFAO Project Director Date Date Notes: 1. Total Expenditure made during the year (B above) must be the same as the total expenditure shown on the Statement of Sources and Application of Funds (D on the Statement of Sources and Application of Funds ) 2. Outstanding AC bills (C above) reflect funds drawn against AC bills that have been booked as expenditure but not settled by the end of the year (i.e unsettled advance). The Project schedule should be shown in Schedule I the opening balance of unsettled AC bills, AC bills drawn during the year, AC bills settled during the year, and AC bills unsettled at the end of the year. 3. Expenditures not claimed (E above) may reflect timing differences for eligible expenditures incurred during the year but claimed after the year end. 4. Amounts A and G must be equal. 5. Grants received from Government of India (FY 2007 - 08 - Nil + FY 2008-09- Rs, 61 Lakh - ITI + SPIU Rs. 9 Lakhs. 2009-10 - Rs. 53.40 Lakh + FY 2010-11 - Nil + FY 2011-12 - Rs. 9.725 Lakh + FY 2012-13 Rs. 6.9 Lakh + FY 2013-14 Rs. 59.65 Lakh + FY 2014-15 Rs. 8.36 Lakh j, but the funds are allocated to the State Government, Expenditure are being adjusted for the above claim, Hence, no separate amount claimed by the Implementing authority directly. Director of Employnt & Traiing OGornmeft of PLiduc herry -� � а _ „ч о7 и7 ,;, � о � � � � "' �� . �- о Ш � ; : и [L' r`,� ' -�S _ . С .'-З � +, � � : �� ��` ' � ° r� Ф е3� L �,}� ~ .'" `' I i w �'у � k cD � i`:f/ ,- :<.`.�, to � +.+ с Г_ (э� г''7 . � i G .- � � U " ' С .`л � L1 iO {�j v • ' П} .�..... 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