GOVERNMENT OF MAHARASHTRA

Water Supply & Sanitation Department,Reform Support & Project ManagementCIDCO Bhavan, 1st floor, South Wing,C.B.D., Belapur, Navi Mumbai-400614.

No.JSP-2/Acct/CR-50/WS-1 1 Date - 27/01/2016.

To,

Shri. Raghava Neti,Task Team Leader,World Bank New Delhi Office,P.O.Box 416, 70 Lohi Estate,New Delhi.110 001, India.

Sub : Issue of Audit Certificate in respect of World Bankassisted Maharashtra Rural Water Supply & SanitationProgramme (Jalswarajya-II) (Cr.No.5375-IN) for theyear 2014-15.

Ref.: No. EAP/SA Cell/out-690, Dtd.22/01/20 16.2.EAP/CA/(CEfL)/WBA/Jalswarajva Il/A'C/2)14-15/out690, Dtd.22/0 1/2016.

Sir,

Please find enclose herewith Audit Certificate in respect ofWorld Bank assisted Maharashtra Rural Water Supply & SanitationProgramme (Jalswarajya-1) (Cr.No.5375-IN) for the year 2014-15 issuedby The Sr. Audit Officer/EAP CA Cell, INDIAN AUDIT AND ACCOUNTSDEPARTMEIN't', OFFICE F THEl11" PRINCIPAl ACCOUNTANT (ENERAL(AUJDITl)-I. MAI IARASIITRA.

With regards,

Encl.: as above. Finance (+ontroller

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The Project Manager (RSPMU),Water Supply & Sanitation Department,Reform Support & Project Management Unit,CIDCO Bhavan, Ist Floor, South Wing, C.B.D. Belapur,Navi Mumbai - 400 614.

TW TT No. EAP CA/CELL/ WBA/Jalswarajya I/AC/2014-15/Ct (46

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Fax 022-2203 3018

TI 1 22190500 q;TWF, 101, r ffA , -400020.Telephone ]219 0549 INDIAN AUDIT AND ACCOUNTS DEPARTMENT

Te n JOFFICE OF THE PRINCIPAL ACCOUNTANT GENERALE-mail) agauMaharashtral@cag.gov.in (AUDIT)-I, MAHARASHTRA.

Pratshtha Shavan, 101, Maharshi Karve Marg,#W/No. Mumbai - 400 020.No. EAP/CA (CELL)/WBA/Jalswarajya IIAC/4- te

Wlate: 2 -2-/l1/

ToThe Project Manager (RSPMU),Water Supply & Sanitation Department,Reform Support & Project Management Unit,CIDCO Bhavan, Ist floor, South Wing, C.B.D. Belapur,Navi Mumbai - 400 614.

Sub: Issue of audit certificate. in respect of World Bank AssistedJalswarajya-II Program, Maharashtra Rural Water Supply &Sanitation Program - Credit No. 5375-IN for the year 2014-15.Sir,

Please find enclosed the audit certificate along with the annexure 'A' & 'B'for Z 8,99,30,971/- (Rs. Eight Crore Ninety Nine Lakh Thirty thousand Nine HundredSeventy One only)

The following documents are also forwarded in addition to the auditcertificate:

1. Statement of Sources and Applications of Funds (Annexure I)2. Reconciliation of Claims to total Applications of Funds (Annexure II)3. Summary of Sources & Application of Funds by Components for the entire

Project.

4. Audit Opinion and certified copies of statement of sources and applicationof funds implementing agency wise under the jurisdiction of Pr. Accountant General(Audit) 1, Mumbai.

. Statement showing the details of expenditure incurred by the variousimplementing agencies that were audited for the year 2014-15.

6. Part Audit Certificale from Accountant General (Audit-I1), Nagpur alongwith Annexure related to objected amount.

Kindly acknowledge the receipt of the above documenIs.

Yours faithfully,

End: As above. Dy. Accountant General/Ad nin

022-2203 3018

I' 22190500 qFTW%T, 101, R 4IWP,4 -400 020.Telephone J 2219 0549 INDIAN AUDIT AND ACCOUNTS DEPARTMENT

OFFICE OF THE PRINCIPAL ACCOUNTANT GENERALE-mail I a9auMaharashtra1@cag.gov.in (AUDIT)-I, MAHARASHTRA.

Pratishtha Bhavan, 101, Maharshi Karve Marg,HT/No. Mumbai - 400 020.

triW/Date:

Report on the Project Financial Statements

We have audited the accompanying financial statements of the World Bank

Assisted Jalswarajya-11 Program, Nlaharashtra Rural Water Supply & Sanitation

Program Credit No. 5375-IN for the year 2014-15 which comprise the Statement of

Sources and Application of Funds and the Reconciliation of claims to Total

Application of Funds for the year ended 31s March 2015. 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 provides a reasonable basis for our opinion.

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

the Sources and Application of Funds of World Bank Assisted Jalswarajya-II

Program, Maharashtra Rural Water Supply & Sanitation Program -Credit No. 5375-

IN for the year ended 31" March 2015, in accordance with (overnment of India

accounting standards.

In addition, in our opinion. (a) with respect lo SOF's, adequate supporting

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

reimbursements of expenditures incurred; 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 Jalswarajya-II Program,

Maharashra Rural Water Supply & Sanitation Program -Credit No. 5375-IN. During

the course of the audit, SOEs for ? 8.99.30,971/- (Rupees Eight Crore Ninety Nine

Lakh Thirt\ Thousand Nine Hundred and Seventy One only) and the connected

documents were examined and these can be relied upon to support reimbursementunder the Credit No.5375 - IN (Annexure A).(Amount Objected ? 1,92,38,588/- is shown in Annexure B)

This report is issued without prejudice to Comptroller & Auditor General'sright to incorporate the audit observations in the Report of Comptroller & AuditorGeneral of India for being laid before Parliament/State or UT Legislature.

GURPREET WALIADeputy Accountant General/Admn.

Date: 22-. o1 10\

Annexure - 'A'

Expenditure incurred for the year 2014-15 in respect of World Bank AssistedJalswarajya-II Program, Maharashtra Rural Water Supply & Sanitation Program-Credit No. 5375-IN for the year 2014-15

Name of (lie Office Amount of expenditureincurred on the project

(in Rupees)

Office of the Pr. Accountant General(Audit)I,Maharashtra, Mumbai 70288797Office of the Accountant General (Audit)-II, 19642174Maharash tra,Nagpur

TOTAL 89930971(Rs. Eight Crore NinetyNine Lakh ThirtyThousand Nine Hundredand Seventy One only)

Sr. Audit. fficer/EAP CA Cell

Annexure'B'

Details of amount held under objection as a result of local audit in respect of World Bank

Assisted Jalswarajya-II Program, Maharashtra Rural Water Supply & Sanitation Program

Credit No. 5375-IN for the year 2014-15.

Details of objection

Name of the Para Amount ofImpementing Agency No objection

Name of the office (in Rs.) Nature of objection

Office of the Pr.

AccountantGeneral(Audit)I,Maharashtra, Mumbai

SS II RSPMU 2 16234615 Inadmissible Expenditure

3 13000 Inadmissible Expenditure

Expenditure not supported with

4 2169527 receiptsExpenditure not supported with

5 15000 voucher

Sr Geologist, GSDA,Pune 6 32000 Inadmissible Expenditure

Sr Geologist, GSDA,Jalgaon 7 29633 Inadmissible Expenditure

SS-I Z.P.Dhule 1 75151 Inadmissible payment

Inadmissible payment of Project

Z.P.Jalgaon 1 90693 Allowance

Inadmissible payment of Project

Z.P.Ahmednagar 1 130440 AllowanceInadmissible payment of Project

Z.P.Pune 1 91410 Allowance

TOTAL 18881469

Office of the

Accountant General

(Audit) IT, Nagpur 357119 As per details enclosed

GRAND TOTAL 192385881

Sr Adt officer/EAP CA Cell

World Bank Assisted Jalwaraiya-II Pro2ram, Maharashtra Rural Water Supply & SanitationPro2ram -Credit No. 5375-IN for the year 2014-15

WORK SHEFT

Sr. No. Name of the Impementing Amount as Amount verified by Amount held AmountAgency per SOE Local Audit Party under certified

objection

1 RSPMU 49383319 49383319 18432142 49383319- 2 WSSO 305000 305000 .. 3050001

3 GSDA 14488314 1/4/8834 .. 1448834

4 Divisional Commissioner, 248127 248127 .. 2481271Konkan

5n Divisional Commissioner, 280253 280253 ..2802531

6 Divisional Commissioner, 175240 175240 .. 175240Nasik

7 Sr. Geologist, GSDA Pune 1273905 1273905 32000 12739058 Sr. Geolugist, GSDA Satara 569778 569778 .. 5697789 Sr. Geologist, GSDA Jalgaon 672147 672147 29633 672147

10 Sr. Geologist, Ahmednagar 562354 562354 .. 56235411 Sr Geologist,Ratnagiri 240 240 .. 24012 Sr Geologist, Dule 90 90 .. 9013 Sr Geologist, Nandurbar 90 90 .. 9014 ZP, Thane 734361 734361 .. 73436115 ZP, Raigad 979235 979235 97923516 ZP, Ratnagiri 880078 880078 .. 88007817 ZP, Sindhudurg 460092 460092 .. 46009218 ZP, Pune 1255708 1255708 91410 125570819 ZP, Satara 1613333 1613si3k. 161333320 ZP,SanLyali 5620971 5620971. 562097121 ZP, Solapur 929153' 929153 .. 929 15312 2 ZP, Kolhiapuir I1133334 1133334I134213 ZP, Nasik 1458591 1458,591 .. 145859124 ZP), Dhuile 546631 54663 1 7511 54663125 ZP, Nandurbar 45'877 155877 .. 45587726 ZP. Jalgaon 2201993 2201993 90693 22019932/ ZP, Ahmuagar 2158937 2158937 130440 2158937

Total 70288797 70288797 18881469 70288797Office of the Accountant 19679399 19642174 357119 19642174General (Audit)-lI, Nagpur

Grand Total 89968196 89930971 19238588 89930971

Sr.Audif Officer/EAP CA Cell

*Annexure IExample of a Statement of sources and Application of ftnds(Projects implementcd by core government departments)

Name of the Project: Jalswarajya-2 programmeLoan/Credit/Grant No. : IDA5375 IN

Statement of Sources and Applications of FundsReport for the year ended 201 4- 1 5 Rs. '000

Particulars Current Previous Project toYear2014-15 Year dateOpening Balance, (if cash balances are controlled by the 25516.83 -- 25516.83entit A)

i) (+ Opening Advance RSPMU) Rs747999 748.00 748.00B) Recei ts- 8Funds received from Government through Budget (These 500000.00 --- 500000.00will include external assistance received by Governmentfor the pr9ject.)Funds received directly by Project ImplementingAuthority through external assistanceLeneficiary Contri butin(fayOther Receipts during the year=Bank Receipt&Misc 1019.48 -- 1019.48receipts+Deposits+Advance -Remittance not shown byRatna ri(13562332000+126349-465100=101

94 82 )Total Receipts (B) 501019.48 501019.48

I Sources (C = A + B) 527284.3 1 527284.31Ex enditures b Com onentA

89958.00 -89958.00B.C. Other -D-Refund DepositsTotal Ex enditures (D) 89958.00 - 89958.00*Closing Balance, (if cash balances are controlled by the 437326.31 -- 437326.31entity) (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 preparedby the accounts compiling offices, duly reconciled by the respective DDO( >, Nwithdetails of unreconcilid armounts to he furnished.

3. Named of accounting units whose financial statements are aggregated to preparethe consolidated accounts.

4. Any other project specific Note.5. *Closing Balance Amount Rs.437326354 including Actual Closing Balance of

Trial Balance Rs.331340880 Revenue Receipt Remitted in Govt. AccountRs.579498+ Remittance to Imple. Agencies Rs.4498628 IRefund DepositsRs. 100003000/-

6. Advance Receivable during the Year 2014-15 Rs.904348/-7. Opening Balance is the net result of receipt of State Govt budget Grant (Rs.9.15

cr.)during the year2011-12 and 201 2-1 3 and expenditure of Rs06.52 cr. From thesame. The expenditure of Rs.6. 52 (r. Is not included in the Project claim to WorldBank for the year 2014-15.(sanction copy of' noting td10/04 014 attachedherewith)

i J W w,t-

-2- -8. Income &Expenditures by Component:

Sr.No Component

Rs.I Opening Balance (25516829+Adv. RSPMU) 26264828Rs747999=26264828/-)Avance to ofher Imple.Agencies (Ahnd)

1263492 FUNS FROM GOVT. 5000000003 Int.&Misc.Reccipts

135623134 Remittance Not Shown in the yr.2014-15 Ratnagiri ZP -4651005 Deposit(ZP Nagpur)

2000Remittance Nagpur ZP

240Ttoal

5272845506 Ground Water Observation Monitoring Network 7998

7 Capacity Building at state and district level 16314588 Sector Monitoring and Evaluation implementation

66789 Programme Management -RSPMU Level 47985808

10 Directorate Office - Ground Water and Survey Agency 144863411 Programme Management - Regional Level 241448012 Programme Management - ZP/District Levol 142270213 Sr. Geologist District Offices

513696514 Programme Management -Village Level

36009115 Sector Strengthening

2952808616 Bank Charges

15296Total

89958196Remittance (Kolhapur Z.P.)

44986282 Revenue Receipt Remitted in Govt. Account/Transfer 579498toSBI3 Refund Deposit

1000030004 Advance Receivable RSPMU+Ahmd+Wardha+GSDA

904348Closing Balance

331340801

q*

Date 19/10/2015

Annexure 2

Reconciliation of Claims to Total Application of Funds

Name of the Project: : Jalswarajya-2 programmeLoan/Credit/Grant No. IDA5375 IN

Reconciliation of Claims to Applications of FundsReport for the year ended -2014-15

Schedules Amt.(Rs. '000)Current Previous Project

Year Year to dateBank Funds claimed during the year (A) I --

Total Expenditure made during the year (B) --

Other ExpdLess: Outstanding AC Bills C II --

Ineligible expenditures (D) IIIExpenditures not claimed (E) IV

Total Eligible Expenditures Claimed(F)=(B)-(C)-(D)-(E)World Bank Share @x% of(F) above (G)

Mr dul R, barer.ccounts Officer -

Notes1. No claims have been submitted during the year 2014-15.

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