GOVERNMENT OF TAMIL NADUHIGHWAYS DEPARTMENT

From To

Dr. Niranjan Mardi, I.A.S., Shri. T. Pratap Tvgssshrk,Principal Secretary / Project Director A/c, Senior Transport Specialist,Tamil Nadu Road Sector Project-II, The World Bank, 70, Lodi Estate,Greenways, Chennai-28. New Delhi - 110003.Tamil Nadu State.Phone No.044 - 24951072 Shri. Anantha Krishnan Karur,Fax: +91 -44 -24952414 Financial Management Analyst,E-mail: tnrsplggmail.com The World Bank, 70, Lodi Estate,

New Delhi - 110003.

The Secretary,Government of India, Ministry of Finance,Department of Economic Affairs,Fund Bank VI, New Delhi.

Lr.No. Accts. II! Comp/ TNRSP-I / 66 / 2016, dated 04.10.2016

Sir,

Sub: World Bank Assisted Tamil Nadu Road Sector Project-II- Loan No: 8499 IN- Audit Certificate for the period from 04/2015 to 03/ 2016 - Sent

- Regarding

Ref: 1) The Deputy Accountant General/ES-I, D.O.Lr.No.AG.(E&RSA)/WM(C )/ I / 2016-17/57, dated 12.05.2016.

2) This office Lr.No.Accts I / Comp / SOE / 42 / 2016, dated 20.06.2016.

3) The Accountant General Lr.No.AG (E&RSA)/WM (C) / Prog (works) /11-03/2016-17/ES-1/P-IX/130, dated 28.06.2016.

4) Audit Certificate received from Accountant General, Chennai-18,AG.Lr.No.AG (E&RSA)/WM (C) /General/2015-16/143, dated 29.09.2016.

I enclose herewith a copy of the Audit Certificate issued by the Accountant General in

respect of the expenditure incurred by the Tamil Nadu Road Sector Project-II for the period

from 04/2015 to 03/2016 for necessary action.

Encl: Audit Certificate for 04/2015 to 03/2016. ,

For Project Director,Tamil Nadu Road Sector Project-II.

Copy to the Controller of Aid Accounts and Audit, Aid Accounts and Audit Division,Department of Economics Affairs, Ministry of Finance, 5th Floor, B-Wing,Janpath Bhawan, New Delhii- 110 001.

Copy to the Additional Chief Secretary to Government, Highways and Minor Ports

Department, Secretariat, Fort St.George, Chennai-600 009.

Copy to the Additional Chief Secretary to Government, Finance Department, Secretariat,Fort.St.George, Chennai-600 009.

Copy to the Financial Controller, Tamil Nadu Road Sector Project-II, Chennai -28.

C: 1 ni.igdb.kupACCOUNTS1AUDIT WfNGSTAMI'Twal Di-\Io~SOE\A,,diI Ca6r-m~ 04-2015 lo M-1,, 2016

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-,:;0..fCE OF THE ACCOUNTANT GENERAL(EkN O IC AND REVENUE SECTOR AUDIT), TAMILNADU

AG (E&RSA)7WM(C)/General/2015-16 / f,3 Dated 29.09.2016

Report of the Comptroller and Auditor General of India

ToThe Project Director,

TNRSP-II, Tamil Nadu Maritime Board Building,

No.171, South Kesava Perulampuram,

1 " Floor, Greenways Road

Chennai 600 028.

Report on the Project Financial Statements

We have audited the accompanying financial statements of the Tamil Nadu Road

Sector Project financed under World Bank Loan No.8499 INR/ which comprises the

Statement of Sources and Applications of Funds for the year ended 31.03.2016. Presentation

of 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 pfovides a reasonable basis for our opinion.

In our opinion, the financial statements present fairly, in -all material respects, the sources and

applications of funds of Tamil Nadu Road Sector Project for the year ended 31.03.2016 in

accordance with Government of India accounting standards.

m TT ZPM" 361, 3T07T T , 600 018, "Lekha Pariksha Bhavan", 361, Anna Salai, Chennai - 600 018.S.17/Phone: 044 - 24316660 to 6666; %-T/Fax: 044 - 24311659 7Tl/Telegram : "AUDITTWO" Ciennai

4-*F/E-mai1 : agautami1nadu2@cag.gov.in

In addition to our opinion with respect to Statement of Expenditures adequate

supporting documentation has been maintained to support claims to the World Bank for

reimbursements of expenditure incurred. During the course of the audit, SOEs/FMRs (each

application no. and amount to be indicated) Statement of sources and funds reconciliation of

claims against expenditure will be enclosed with Audit Certificate and the connected

documents were examined and these can be relied upon to support reimbursement under the

Loan/Credit Agreement.

This report is issued without prejudice to CAG's right to incorporate the audit

observations in the Report of CAG of India for being laid before Parliament/State or UT

Legislature.

AUDIT OBSERVATIONS

NIL

Deputy Accountant General/ES-I

Statement of Reconciliation of the Eligible

Expenditure with claims submitted and claims

pending on hand

(Rs. In Million)

Eligible Expenditure for Reimbursement for the period'from

28.05.2015 to 31.03. 2016 6

Eligible Expenditure sent for Reimbursement for the period

from 28.05.2015 to 29.02. 2016 1093.751

Balance to be sent / pending on hand469.648

NB: Claim for Reimbursable expenditure Rs.469.648 Million has been sent to

'CAAA' on 12.05.2016

Sd/***\Financial Controller,

TNRSP II, Chennai-28

Senior Au it Officer

C:\FINANCE-WING\2015-2016\ALL Memo, U.O.Note & Letter\2015/Reimbursement claim sent by CAAA

GOVERNMENT OF TAMIL NADTTAMIL NADU ROAD SECTOR PROJECT (SECOND)

Statement of Sources and Uses of Funds (By Pro.ic1 (omponcilts)IFR for the period from 28.05.2015 Lu 30 0) 201>

IFR FORM - IC(LOAN NO.8499-IN)

Sources of )"unds LOC

1 Opening Balance

2 Drawn from Treasury Govt. Of Tamil Nadu EAP 612.760(1+2) Total 612.760

Uses of lFunds

3 Project Components

(Rs. in Million)

Compo Particulars Project Cost Sharing Pattern For the period from 28.05.215 Year to Date Cumulative Till Datenent to 30.09.2015

US$ INR World Bank Govt.aTamil Reim. Total Reim. Non-Reim Total Reim. TotalNadu -__ Reirn-Ri

A Net work Improments

Al Works Under Sub-Components including 260 358 260.358 260.358 260.358 260.358 260 358allotment for any-cost increases 301.40 18084 50% 50% . .Works Under Sub-Components A2 PPP

A2 DB FOMT 200.80 12048 too% 01A3 Works Under Sub-Components A3 PBMC 38.90 2334 20% 80%

A4 Supervision Consultant during construction 37.34 37.343 37.343 37.343 37.343 37.343period 21.90 1314 80% 20%0/

AS Mtce. Of Project Roads EPC (5 Years) 8.4 0 504 0%. 100%

A6 Maintenace of Annuity for 15 Years 51.00 3060 0% 100%

A7 Supervision during 5 Year Maintenance period 1.80 108 0% 100%j

AS Other Costs

i R&R 85.90 5154 0% 100%ii Utility Shifting 27.40 1644 0% 100% 39.949 39.949 39.949 39.949 39.949 3

iii Others . . 9.00 540 . 0% 100% . 24.297 24.297 . 24.297 24.297 . 24.297 24.297

B B Institutional Capacity Enhancement 11.00 660 80% 20%1

C C Road Safety 20.00 1200 80% 20%Total (3) 777.501 46650 297.701 64.246 361.947 297.701 64.246 361.947 297.701 64.246 361.947

(2-3) 4 Closing Balance ___-250.813

Reimbursement claim for Rs.37.343 Million could not sent now due to non-compliance of Loan withdrawal condition of the establishment of ICERS cell, RSMC, RSIUs and RSCIU

in a manner and substance satisfactory to the World Bank by Director General, Highways Department, Chennai-5

Sd/***Financial Controller, Sd/***Project Director,

PIU, TNRSP II PIU, TNRSP 11

Senior Audit Offic

C:\FINANCE-WING\2015-2016\FMR\FMR Monthly/World Bank format [FR

GOVERNIMENT OF TAMIL NADUTAMIL NADU ROAD SECTOR PROJECT (SECOND)

Statemnent of Sources and Uses of l'und1s (By 1roject Compi>onCnts)

IFR_ for the period from 0 L 10 2015 to 30.11.2015

IFR FORM - lCLANO.8499-IN)

(Rs. in MillionSources f Funds LOC

1 Openx mlamce 250.813

2 Drawn from Treasmy Govt. Of Tamil Nadu EAP 1979.056

(1+2) _______ Total 2229.869Uses of F'unds

3 Projcct Conponents(Rs. in Million)

CompoParticulars Projet Cost Sharing Pattern For the period from 01.10.2015 Year to Date Cumulative Till Datene n orICUarsroje ~ arlg aristo 30.11.2015

US$ INR World Bank Govt. Tanil Reim. Non-Reim Total Reim. Non-Reim Total Reim. Non-Reim TotalNadu

A Net work Improments

Works Under Sub-Components includingAl allotment for any cost ificreases . 301.40 18084 '50% 50% 270.265 270.265 530.623

A2 Works Under Sub-Components A2 PPPDB FOMT 200.80 12048 100% 0 l i

A3 Works Under Sub-Components A3 PBMC 38.90 2334 20% 80% __Supervision Consultant during construction 81

A4 ero2.9 1348%0% 1.438 1.438 *38.781 38.781 38.781 87period . 21.90 1314 80% 20%1

AS Mtce. Of Project Roads EPC (5 Years) 8.40 504 0% 100%j

A6 Maintenace of Annuity for 15 Years 51.00 3060 0% 100%

A7 Supervision during 5 Year Maintenance period 1.80 108 0% 100%

AS Other Costs

1 R&R and LA 85.90 5154 0% 100% 1138.000 1138.000 H 1138.000 000 1100 1138.000 1138.000

ii Utility Shifting 27.40 1644 0% 100% 79.393 79.393 15.412 115.412 115.412 115.412

Iii . Others 9.00 540 0% . 100% .9.595 9.595 37.822 37.822 . 37.822 37.822

B B Institutional Capacity Enhancement . 11.00 660 . 80% 20%HED1< Knowiedge Transler and Capacity Buidmg 0.683

B_04 through training 0.683 0.683 *0.683 0.683 l 0.683

C C Road Safety 20.00 1200 80% 20% -Road Safety Result Frame work (Advertisement 1.160 1.160

C1-01 for Consultancy) 1. 160 1. 160 *1. 160 1.1601 - 1.6

Total (3) 777.5 46650 273.546 1226.988 1500.534 571.247 1291.234 1862.481 571.247 1291.234 1862.481

(2-3) 4 Closing Balance 729.335

* Reimbursenent claim for Rs.32.49 Million in respect of expenditure incurred under components A4, B04 and C1-01 could not sent now due to non-compliance of Loan withdrawal

condition of the establishment of ICERS cell, RSMC, RSIUs and RSCIU in a manner and substance satisfactory to the World Bank by Director General, Highways Department, Chennai-5

Sd/***Financial Controller, Sd/***Superintending Eijgineer (H),

TNRSP 11 TNRSP Il

Senior Audit Ocer

C:\FINANCE-WING\2015-2016\FMR\FMR Monthly/World Bank format JFR

GOVERNMENT OF TAMIL NADUTAMIL NADU ROAD SECTOR PROJECT (SECOND)

Statement of Sources and Uses of Funds (By Project Components)IFR for the period from 01.12.2015 to 31.12.2015

IFR FORM - IC(LOAN NO.8499-IN)

(Rs. in Million)Sources of Funds LOC

1 0 eningBalance 8512 Drawn from Treasury Govt. Of Tamil Nadu 197.500

Total) o 1048.500Uses of Funds 14.0

-- ------T _3 Project Components

(Rs. in Million)SI. CmoPatclrPrjcCothaigPtenFor the period fromNo n Particulars Project Cost Sharing Pattern 01.12.215 to 31.12.2015 Year to Date Cumulative Till Date

US$ INR World Bank Govt. Tamil Reim. Non-Reim Total Relm. Non-Reim Total Reim. Non-Reim TotalNaduA Net work Improments.

Al Works Under Sub-components includingallotment for any cost increases 301.40 18084 50% 50% 149722 149.722 680.345 680.345 680.345 680.345

A2 Works Under Sub-Components A2 PPPDB FOMT 200.80 12048 100% 0

A3 Works Under Sub-Components A3 PBMC 38.90 2334 20% 80%A4 Supervision Consultant during construction 2.1 .51.66pro219 134 8% 2% 2192.119 41.165 41.165 41.165 41.165pod21.90 1314 80% 20% 2.1

___ A5 MtCe. Of Project Roads EPC (5 Years) 8.40 504 0% 100%A6 Maintenace of Annuity for 15 Years 51.00 3060 0% 100%A7 Supervision during 5 Year Maintenance period 1.80 108 0% 100%AS Other Costs

i RR yang _ 85.90 5154 0% 100% 1138.000 1138.000 1138.000 1138.000ii Utility Shifting 27.40 1644 0% 100% 2.149 2.149 117.561 117.561 117.561 117.561ill Others 9.00 540 0% 100% 4.705 4.705 42.262 42.262 42.262 42.262B B Institutional Capacity Enhancement 11.00 660 80% 20%

04 HRD Knowledge Transfer and Capacity Building .0.683through training 0.683 0.683 0.683

C C Road Safety 20.00 1200 80% 20%Road Safety Result Frame work (AdvertisementC1-01 for Consultancy) 1.160 1.160 1.160 1.160

Total (3) 777.50 46650 151.841 6.854 158.695 723.353 1297.823 2021.176 723.353 1297.823 2021.176(2-3) 4 Closing Balance

889.805

Sd/---------------Sd/ -------------- Superintending Engineer (H),

Financial Controller, TNRSPII,TNRSP I'

Senior AudiOfficer

C:\FINANCE-WING\2015-2016\FMR\FMR Monthly/World Bank format IFR

GOVERNMENT OF TAMIL NADUTAMIL NADU ROAD SECTOR PROJECT (SECOND)

Statement of Sources and Uses ofL unds (Hy Project CoMporuCit s)IFR for the period from 01.01.2010 to 31.01.2016

Sources of Funds ¯L--O---- --C1 openi n - -- - -e -- - LOC0

- - - - -- - ---- - ------ 88 80s.......

D+{ 2-rawii from'rreasury povt. Of-l'aril Nadu EAI'89.0

_____ Ussof Funäd ;2

.1 ,-3 T, ject ConiponentI s

- 2.2(R. in Million)

n Particula Project Cost Sharing Pattern For the period from- -t --- 01.01.2016 to 31.01.2016 Year to Date Cumulative Till Date

US$ NR WrldBankGo. LTamilýUsp INR World Bank Ntdu IZuni. Non-Reim Total Reir. Ion-Reim Total Rein. Non-Reim TotalANet work Iniprornents

Works Under Sub-Conponents inelud--ng-Salloutnent tfr an sost inreases PPP0 18084 50% 680.345 680.345 680.345 680,345A2 rks Under SubMCTolnpoents A2 'CP

_

A2 -B FOMT 200.80 12048 100% 0A3 Works Under Sub-Components A3 PBMC .38.90 2334 20% 80% 110.033 ¯10.033 110.033 110.033 110.033 110.033

A4 Supervision Consultant during -co stru- io80 1 .033 -1 . 533 40 31 . 733 7.033 110 7634 enod 21.90 1314 80% 20% 6.599 6.599 47764 47.764 47.764 47.764AS Mtce. Of Projeet Roads EPC (5 Years) 8.40 504 0% 100%A6 Maintenace of Annu!yforl 5Years _51.00 3060 0% 100%

7 Su prvision _during 5 Year Maintenance period 1.80 108 0% 100%A8 Other Costs_ R_R and LA 85.90 5154 0% 100% 1138.000 1138.000 1138.000 1138.000ii Utility Shifting 27.40 1644 0% 100% 8.173 8.173 125.734 125.734 12 .734 128.734

iii Others 9.00 540 % 100% 4.418 4.418 46.680 46.68 125.734 46.680 46.6803 B Institutional Capacity Enhancernent 11.00 660 80% 20%

B 04 HRD Knowiedge rransfer and Capacity Building - _-

C throu strainin - 0.683 0.683 0.683 __ 0.683c C Road Safety 20.00 1200 80% 20%Road Salety Result Frame work (Advertisement01-01 for Consultancy) -- .160 1.160 1.1601 1.160Total 3 777.0 4650 116.632 12.591 129.223 839.985 1310.414 2150.399 839.985 1310.414 2150.399(2.3) 4 Closing Balance

__760.582

Sd/-**Fna-caR Controller, sd/***Superintending Engineer (H),TNRSP II

TNRSP II,

Senior Aud OfficerC:\FINANCE-WING\2015-2016\FMR\FMR Monify/World Bank format )FR

GOVERNMENT OF TAMIL NADUTAMIL NADU ROAD SECTOR PROJECT (SECOND)

Statement of Sources and Uses of Funds (1.3y Project Components)IFR for the period from 01. 02.20 16 to 29.02.2016

- - -- - - - - - FR FORäVI-IC(LOAN NO.8499-IN)

-_ _- -_-- - -_-_-- - -_-_-_(R s . in M ill io n )sources of Funds LOC

1 Opemnng Balance -__-__-_ -_ _-__--__-__-----___ _-- - -1 --

2Drawn from Treasury Govt. Of Tajmi Nadu EAP 498.510

+2)_________ Total 498.516

Uses of FundslProiet.9mocra______

_________

-- - - - (Rs. in Million)smo ratclisPoetO

For the period froment PSharing Pattern 01.02.2016 to 29.02.2016 Year to Date Cumulative Till Date

Govt. TamilUS$ INR World Bank G Nad Reim. Non-Reim Total Reimn. Non-Reim Total Reirm. Non-Rein Total__________ _________Nadu ____ _____

A Net work Improments --_-_--

Works Under Sub-Components including ----_-

allotment for any cost increacses 301.40 18084 50% 50% 199.109 199.109 879.454 879.454 879.454 879.454Works Under Sub-Components A2 PPP-DB FOMT 200.8.0 12048 100% 0

A3 Works Under Sub-Components A3 PBMC 38.90 2334 20% 80% 47.055 47.oss 157.088 157.088 157.088 157.088A Supervision Consullnt21.90 1314 80%______ 20% 7,601 7.601 55.100 55.100 55.100 55.100

_ AS Mtce. Of Project Roads EPC (5 Years) 8.40 504 0% 100% -A6 Maintenace of Annuity for 15 Years 51.00 3060 0% 100%

A7 Supervision during 5 Year Maintenance period 1.80 108 0% 100%AS Other Costs

i R&R and LA 85.90 5154 0% 100% 1138.000 1138.000 1138.000 1138.000S jlity f27.40 • 1644 0% 100% 4.020 4.020 -129.754 129.754 - 129.754 129.754

iii Others 9.00 540 0% 100% 11.190 11.190 58.135 58.135 58.135 58.135B B Institutional Capacity Enhancement 11.00 660 80% 20%

B 04 -IRD Knowledge Transfer and Capacity Buildingthrough training 0.683 0.683 0.683 0.683

c C Road Safety 20.00 , 1200 80% 20%Road Salety Result ?rame work (AdverlisementC1-01 for Con_sultancy) 1.160 1.160 1.160 1.160

Total (3) 777.50 46650 253.765 15.210 268.975 1093.485 1325.889 2419.374 1093.485 1325.889 2419.374

(2-3) 4 Closing Balance 670.958

Sd/*** Financial Controller, Sd/***Superintending Engineer (H),TNRSP II TNRSP II,

Senior Auit Officer

C:\FINANCE-WJNG\2015-2016\FMR\FMR Monthly/Worid Bank format ]FR

GOVERNMENT OF TAMIL NADUTAMIL NADU ROAD SECTOR PROJECT (SECOND)

Statemrent of Sources aid Uses of Funds (By Project Components)IFR for the period from 01.03.2016 to 31,03.2016

- FR FORM - IC____ (LOAN' NO.8499-IN)

-- -------- -- -Rs. in Million)Sources oi'Funds LOC

1 ening Balance 670958

2 Drawn from Treasury Govt. Of 'amiil Nmu BAP 341.446

1+2) ______Total --

-_ - (Rs. in Million)omponc Cmpnei

Particulars Project Cost Sharing Pattern For the period from Year to Date Cumulative Till Date

US$ INR World Bank Govt. Tamil Reimu. Non-Rein Total Rein Non-Reim Total Rcim. Non-Reim Total__________Nadu.

A Net work Improments

-Works Under Sub-Components ne1udingallotinent for any cost increases 301.40 18084 50% 50% 355.937 355.937 1235.391 1235.391 1235.391 1235.391

A2 Works Under Sub-Componenits A2 PPP-11 ------ -

DB FOMT 200.80 12048 100% 0A3 Works Under Sub-Componenits A3 PBMC 38.90 2334 20% 80% 86.118 86.118 243.296 243.206 23.206 243.206A4 Supervision Consultant during construction 27.593 27.593 82.95 82.959 82.959 82.989- p2eriod 21.90 1314 80%__ 20% 2.9 753 8.5 8.5 2998.5AS Mtce. Of Project Roads EPC (5 Years) 8.40 504 0% 100%A6 Maintenace of Annuity for 15 Years 51.00 3060 0% 100% 7 3 8 9'1 5A7 Supervision during 5 Year Maintenance period 1.80 108 0% 100%A8 Other Costs

- i R&R and LA 85.90 5154 0% 100% -44.914 -44.914 1093.086 1093.086 1093.086 1093.086ii Utjlity.Shiffing 27.40 . 1644 0% .100% 113.666 113.666 243.420 243.420 - 243.420 243.420iii Others 9.00 540 0% 100% 15.873 15.873 73.742 73.742 73.742 73.742

Trec Plantation 222.654 222.654 222.654 222.654 222.654 222.654Supervision Charges- 16.364 16.364 16.364 16.364 16.364 16.364Lands 44.914 44.914 1914 44.914 44.914 44.914

B B Institutional Capacity Enhancement 11.00 660 80% 20%

B 04 HRD Knowledge Transfer and Capacity Buildingthrough training 0.683 0.683 0.683 0.683

C C Road Safety 20.00 1200 80% 20%Road Safety Result Fraine work (Advertisement

C1-01 for Consultancy) ____1.160 1.160 1.160 1.160Total (3)1 777.50 46650 469.648 368.557 838.205 1563.399 1i94.180 3257.579 1563.399 1694.180 3257.579

(2.3) 4 Closing Balance 174.199

Sd/***Financial Controller, Sd/***Superintending Engineer (H),TNRSP II TNR P II,

Senior Auc cerC:\FINANCE-WING\2015-2016\FMR\FMR Monthly/Worid Bank format IFR