NATIONAL DISASTER MANAGEMENT AUTHORITYMinistry of Home Affairs, Govt. of India

NATIONAL CYCLONE RISK MITIGATION PROJECT(NCRMP)

A-1, Safdarjung EnclaveNew Delhi-110 029

Telephone No.26701744 Fax No.26714321

o/Maha/2016-PMU 132-7 October 1, 2019

Sh Anup Karanth,TTL & Senior Disaster Risk Management Specialist,The World Bank, 70 Lodi Estate,New Delhi-110003.

Subject: - Report and Audit Certificate of the Pr.A.G. Maharashtra in respect of WorldBank Assisted National Cyclone Risk Mitigation Project Phase-l IDACredit 5693-IN for the year 2018-19.

Sir,I am directed to enclose the photocopy of the Audit Report and Audit Certificate of thePr.A.G. Maharashtra in respect of World Bank Assisted National Cyclone RiskMitigation Project Phase-l IDA Credit 5693-IN Maharashtra State for the year 2018-19for further necessary action at your end please..

Kindly acknowledge the receipt

Yours Sincerely,

(Geetanjali)Project Accountant & Admin Officer

NCRMP (NDMA)

Copy to;-1. The Project Director National Cyclone Risk Mitigation Proect Phase-Il, Ist Floor,

main building, Mantralaya control room, Mantralya, Mumbai- 400032 with requestthat reply to the audit report may please be furnished to the PMU for onwardtransmission to the World Bank.

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F 022-22033018 ( )2fdr i4, 10 1, TR 4W, tlf - 400 020.

TP 2219 0500Telephone J 2219 0549 INDIAN AUDIT AND ACCOUNTS DEPARTMENT

OFFICE OF THE PRINCIPAL ACCOUNTANT GENERALagauMaharashtral@cag.govin (AUDIT)-I, MAHARASHTRA.

E-mail pratishtha Bhavan, 101, Maharshl Karve Marg,Mumbal - 400 020,

F IT/No.

frr /Date: *2o/o/ -

The Project Director,Relief & Rehabilitation Departinent,State Project Ilplemintlation Unit (SPIU)National Cyclone Risk Mitigation Project (NCRMP I1" Floor Main Mantralaya Building (Near Control Rooln),Mumbai - 400 032.

ft'M: Issue of Audit Certificate in respect of World Bank Assisted - 'National Cyclone RiskMitigation Project - 11 Cr.No. 5693-IN' for the year 2018-19.

Please find enclosed the Audit Certificate alongwith the Annexure A *B' & 'C' for? 3.35.99,209/- (Rupees Three Crore Thirty Five Lakh Ninety Nine Thousand Two Hundred andNine only). The following documents are also enclosed with the Audit Certificate:

I) Statement of Sources and Applications of Funds (Annexure-l)

2) Reconciliation of Claims to Total Applications of Funds (Annexure II)

Kindly acknowledge the receipt of the above.

Tq pTWC

}ax 022-2203 3018

qNTR 22190500 v9r63T wr, 101, TOif 4 'qA, 400 02Telephone ) 2219 0549 INDIAN AUDIT AND ACCOUNTS DEPARTMENTOFFICE OF THE PRINCIPAL ACCOUNTANT GENERALE-mail) agaulVaharashtra1@cag.govJn (AUDIT)-I, MAAASHTRA,PratIshtha Bhavan, 101, Maharshl Karve Marg,-MT/ N o. Mumbal - 400 020.

t/Date:

Report on the Project Financial Statements

We have audited the accompanying financial statements of the World Bank assistedNational Cyclone Risk Mitigation Project - II Cr.No. 5693-IN for the year 2018-19a whichcomprise the Statement of Sources and Application of Funds and the Reconciliation of claims toTotal Application of Funds for the year ended 31" March 2019. These statements are theresponsiiY of thle Pro jects management. Our responsibility is to express anaccompanying financial statements based on our audit.

We conducted our audit in accordance with the Auditing Standards promulgated by theComptroller and Auditor General of India. Those Standards require that we plan and perform theaudit to obtain reasonable assurance about whether the financial statements are free of materialmisstatement. Our audit examines, on a test basis, evidence supporting the amounts anddisclosures in the financial statements. It also includes assessing the accounting principles usedand significant estimates made by management, as well as evaluating the overall statementpresentation. 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 Sourcesand Application of Funds of the World Bank Assisted National Cyclone Risk Mitigation Project-I1 Cr.No. 5693-IN for the year ended 3 1S[ March 2019, in accordance with Governmnent of India

accounting standards.

In addition, in our opinion, (a) with respect to SOEs, adequate supporting documentationhas been maintained to support claims to the World Bank for reimbursements of expendituresincurred; 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 National CycloneRisk Mitigation Project- II Cr.No. 5693-4N. During the course of the audit, SOEs for? 3,35,99,209/- (Rupees Three Crore Thirty Five Lakh Ninety Nine Thousand Two Hundred andNine only) and the connected documents were examined and these can be relied upon to supportreimbursement under the Credit No.5693-IN (Annexure A).(Amount Objected 700/- is shown in Annexure B)

'I his report Is Issued withouIt prVJudicc 10 CoIptrlOIICr & Audioir G Oeneral s right toincorporate tihe audit observations in the Report of Comptroller & Auditor General ot India torbeing laid before Parliament/State or U JL IeUgislatIre.

Date: 2.0/os / r,9 (Karan Vohra)Mumbai Deputy Accountant General

Annexure - 'A'

Expenditure incurred in respect of World ank Assisted

National Cyclone Risk Mitigation Project-ll Credit Noj 5693-IN for the year 2018-19

(Amount in ?)

Name of the Office Amount of expenditure

incurred on the project

Office of the Pr. Accountant General (Audit)-,

Maliarashtra. Mumbai. 33599209

TOTAL 33599209

Rupees Three Crore Thirty Five Lakh NinetyNine Thousand Two Hundred and Nine only

Sr. Audi Officer/EAP CA Cell

A1 it itexure'B8

Details of aniount he]d under ob'ection Is a resulf oif jloc,1l audit in resi)ect Of WorldBank Assisted National Cyclone Risk MitignCthe year 2018-19

(Amount in Z)Name of the office Para No Amount of Nature of objection

ob jection et

Office of the Pr. Accountant 1 700 Ineligible Expenditure incurred onGeneral(Audit)I. Maharashtra, Shree HolidaysMumbai

TOTAL 700Sr.Audofficer/APCACel

Sr. Aud It officer/EAP CA Cell

Name Of the Project National Cyclone Risk Mitigation Project (NCRMP)-IILoan/Credit/Grant no. 5693

___________Stat=ement of Sources and Application of funds (Annexure 1)Report for the year ended 2018-19

. ... Amount in LakhsParticulars ent year Previous year Project to

2018-19 2017-18 date 31stI _ March 2019]

Opening Balance (A) 0.25 300 95Receipts

Funds received from Government through budget-(Government of India) 420 7907Funds received from the Government throughbudget (State Government) 27 59

Funds received directly by Project implementingauthority through external assistanceBeneficiary Contribution (interest received) 4.47 4.08-27-68

Total Receipts (B) 424.47 4.08 962.27

Total Sources (C=A+B) 424.72 305.03 962.27

Expenditure components1cremental Cost of Operations 145.32 184.24 462.39echnical Assistance Costs 190.67 117-26 359.27

Total Expenditures (D) 335.99 301.50 821.66Rent deposit 0 0 48.60Advance to PWD 38.99 3.28 42.27

Closing Balance (C-D) 49.74 0. 25 49 7

(Shri hq Gholap)4A Rovuww

tvat/5j, NlUmb;ii

Name of the Project National Cyclone Risk Mitigation Project (NCRMP)-l

Loan/Credit/Grant no. 5693ation of claims to Total pplication 2f funds - (Annexure II)

Report for the year ended 2018-19Amount in Lakhs

Particulars Schedule Current year Previous year Project to date

2018-19 2017-18

Bank funds claimed during the year (A) I 335.99 301.5 821.66

Total Expenditure made during the year (B) 335.99 301.5 821.66Less: Outstanding AC bills (C) 11 0 0 0Ineligible expenditures (D) III 0 0 0Expenditures not claimed (E ) IV 0 0 0Total Eligible Expenditure claimed (F)=(B)-(C )-(D )-(E) 335.99 301,5 821.66

World Bank Share @ 100% of (F) above (G) 335.99 301.5 821 66

Note: 1. Total expenditure made during the year (B above) must be the same as the TotalExpenditures shown on the Statement of Sources and Applications of Funds (D on the Statementof Sources and Applications of Funds)2. Outstanding AC bills (C above) reflect funds drawn against AC bills that have been booked asExpenditure but not settled by the end of the year (i.e. unsettled advances). The project shouldshow in Schedule I the opening balance of unsettled AC bills, AC bills drawn during the year, ACbills settled during the year, and AC bills unsettled at the end of the year.3 Expenditure not claimed (E above) may reflect timing difference for eligible expenditureincurred during the year but claimed after the year end.4 Amounts A and G above must be equal.

(Shrirang holap)Undur Se; cretary

Re.vefnu At Deptt.MadatlyJ, Mumbal

f yr