Public Disclosure Authorized

GOVERNMENT OF MAHARASHTRA

Water Supply & Sanitation Department,

Reform Support & Project Management
c cI' CIDCO Bhavan, 1 st floor, South Wing,
C.B.D., Belapur, Navi Mumbai-400614.

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

To,
Public Disclosure Authorized

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 Bank

assisted Maharashtra Rural Water Supply & Sanitation
Programme (Jalswarajya-II) (Cr.No.5375-IN) for the
year 2014-15.
Public Disclosure Authorized

Ref.: No. EAP/SA Cell/out-690, Dtd.22/0 1/2016.

2.EAP/CA/(CELL)/WBA/Jalswarajya II/AC/2014-
15/out690, Dtd.22/01/2016.

Sir,

Please find enclose herewith Audit Certificate in respect of

World Bank assisted Maharashtra Rural Water Supply & Sanitation
Programme (Jalswarajya-ll) (Cr.No.5375-IN) for the year 2014-15 issued
Public Disclosure Authorized

by The Sr. Audit Officer/EAP CA Cell, INDIAN AUDIT AND ACCOUNTS

DEPARTMENT, OFFICE OF 'I Pi;RINCIPAI. ACCOtUNTJANT GENfRALI
(AUDIT)-l. MAIHARASIHTlRA.

With regards,

Encl.: as above. Finance roller

N.V.Kongale
ei 1T" n , Finance Controller (RSPMU)
 -'4RíÌ
NT iT2T NTwHqÛTV f WPT
-ýIFTFViFel ( ÈTstiMO2T ), 1

~ 400020.

ft'/tF.T/c-~T/ i éii,lL
c

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.

~ T/4 No. EAP CA/CELL/ WBA/Jalswarajya ll/AC/2014-15/C-,f

Fax 022-2203 3018

TI 1 22190500 101, qr
q;TnWF, fi, -400 020.
Telephone ]219 0549
INDIAN AUDIT AND ACCOUNTS DEPARTMENT
Te n JOFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL
E-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/

To
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.

Sub: Issue of audit certificate. in respect of World

Bank Assisted
Jalswarajya-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 Hundred
Seventy One only)
The following documents are also forwarded in
addition to the audit
certificate:
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 application
of funds implementing agency wise under the jurisdiction
of Pr. Accountant General
(Audit) 1, Mumbai.
. Statement showing the details of expenditure incurred
by the various
implementing agencies that were audited for the year 2014-15.
6. Part Audit Certificale
from Accountant General (Audit-I1), Nagpur along
with Annexure related to objected amount.
Kindly acknowledge the receipt of the above documenIs.

Yours faithfully,

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

 S022-2203 3018
1111Nq WUTqAW%T(AiVrT) -I, 43
V-M 1 22190500 qfT %T, 101, 9 Of, - 400 020.
Telephone J 2219 0549 INDIAN AUDIT AND ACCOUNTS DEPARTMENT
(i OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL
E-mail a9auMaharashtra1@cag.govJn (AUDIT)-I, MAHARASHTRA.
Pratishtha Bhavan, 101, Maharshl Karve Marg,
4WT/No. Mumbai - 400 020.

ft#W/Date :
Report on the Project Financial Statements

We have audited the accompanying financial statements of the World Bank

Assi.ed Jalswarajya-11 Program, Maharashtra 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 31" 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-ll
Program, Maharashtra Rural Water Supply & Sanitation Program -Credit No. 5375-
IN for the year ended 31" March 2015, in accordance with Government of India
accounting standards.
In addition, in our opinion, (a) with respect to SOEs, 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,
Maharashtra 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 aind Seventy One only) and the connected
 documents were examined and these can be relied upon to support
reimbursement
under 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's
right to incorporate the audit observations in the Report
of Comptroller & Auditor
General of India for being laid before Parliament/State or UT
Legislature.

GURPREET WALIA
Deputy Accountant General/Admn.
Date: 22-. o1 10\
 Annexure - 'A'

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

Name of (lie Office Amount of expenditure

incurred on the project
(in Rupees)

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

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

TOTAL 89930971
(Rs. Eight Crore Ninety
Nine Lakh Thirty
Thousand Nine Hundred
and Seventy One only)

Sr. Audit. fficer/EAP CA Cell

 Annexure'B'

World Bank
Details of amount held under objection as a result of local audit in respect of
Sanitation Program
Assisted Jalswarajya-II Program, Maharashtra Rural Water Supply &
Credit No. 5375-IN for the year 2014-15.

Details of objection
Name of the Para Amount of
Impementing Agency No objection
Name of the office (in Rs.) Nature of objection
Office of the Pr.
Accountant
General(Audit)I,
Maharashtra, Mumbai
SS II RSPMU 2 16234615 Inadmissible Expenditure
3 13000 Inadmissible Expenditure
Expenditure not supported with
4 2169527 receipts
Expenditure 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 Allowance
Inadmissible 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 Jalwaraiva-II Program, Maharashtra Rural
Water Supply & Sanitation
Proaram -Credit No. 5375-IN for the year 2014-15

WORK SHEET

Sr. No. Name of the Impementing Amount as Amount verified by Amount held Amount
Agency per SOE Local Audit Party under certified
objection
1 RSPMU 49383319 49383319 18432142 49383319
2 WSSO 305000 305000 .. 305000
3 GSDA 1448834 1'//18834 .. 1448834
4 Divisional Commissioner, 248127 248127 .. 248127
Konkan
5 Divisional Commissioner, 280253 280253 .. 280253
Pune
6 Divisional Commissioner, 175240 175240 .. 1752401
Nasik
7 Sr. Geologist, GSDA Pune 1273905 1273905 32000 1273905
8 Sr. Geologist, GSDA Satara 569778 569778 .. 569778
9 Sr. Geologist, GSDA Jalgaon 672147 672147 29633 672147

10 Sr. Geologist, Ahmednagar 562354 562354 .. 562354

11 Sr Geologist,Ratnagiri 240 240 .. 240
12 Sr Geologist, Dule 90 90 .. 90
13 Sr Geologist, Nandurbar 90 90 -- 90
14 ZP, Thane 734361 734361 .. 734361
15 ZP, Raigad 979235 979235 979235
16 ZP, Ratnagiri 880078 880078 .. 880078
17 ZP, Sindhudurg 460092 460092 .. 460092
18 ZP, Pune 1255708 1255708 91410 1255708
19 ZP, Satara 1613333 1613331 613333
20 ZP,San 562097 562097 562097
21 ZP, Solapur 929153 9291531 929153
22 ZP, Kolhapur 1133334 11333341 1133334
23 ZP, Nasik 1458591 1458591 1458591
24 ZP, Dhile 546631 546631 75151 546631
25 7P,Nandurbar 455877 455877 .. 455877
26 ZP Jalgaon 2201993 2201993 90693 22()1993
27 ZP, Ahmduagar 2158937 2158937 130440 2158937
Total 70288797 70288797 18881469 70288797
Office of the Accountant 19679399 19642174 357119 19642174
General (Audit)-Il, Nagpur

Grand Total 89968196 89930971 19238588 89930971

Sr.Audit-0 icer/EAP CA Cell

 *Annexure I
Example of a Statement of sources and Application of
funds
(Projects implemented by core government departments)

Name of the Project: Jalswarajya-2 programme

Loan/Credit/Grant No. : IDA5375 IN
Statement of Sources and Applications of Funds
Report for the year ended 2014-15
Rs. '000
Particulars Current Previous Project to
Year2014-15 Year date
Opening Balance, (if cash balances are controlled by
the 25516.83 -- 25516.83
Eentit A)
i) (+ Openin Advance RSPMU) Rs747999
748.00 -- 748.00
B) Recei ts
Funds received from Government through Budget (These
500000.00 --- 500000.00
will include external assistance received by Government
for the pro9ect.)
Funds received directly by Project Implementing
Authorit through external assistance
Bene ficiar Contributin(fay
Other Receipts during the year=Bank Receipt&Misc
1019.48 -- 1019.48
receipts+Deposits+Advance -Remittance not shown by
Ratna iri(1356233i-2000+126349-465I00= 101
9 4 82)
Total Receipts (B)
501019.48 -- 501019.48
1Sources (C = A + B)
527284.3I 527284.3 1
Ex enditures b C(mCnent
A.
89958.00 _89958.00
C. Other -
D-Refund Dpst h
Total Expenditures (D)
89958.00 -89958.00
*Closing Balance, (if cash balances are controlled by the
437326.31 -- 437326.31
eintity) (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 DDOs, wkith
details of unreconciled amounts to he furnished.
3. Namcd of accounting units whose financial statements
are aggregated to prepare
the consolidated accounts.
4. Any other project specific Note.
5. *Closing Balance AMiount Rs.437326354 including Actual
Closing Balance oF
Trial Balance Rs.331340880 Revenue Receipt Remitted
in Govt. Account
Rs.579498+ Remittance to Imple. Agencies Rs.4498628
l Refund Deposits
Rs. 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. I5
cr.)during the year20 11-12 and 20 12-1 3 and expenditure
of Rs06.52 cr. From the
same. The expenditure of Rs.6.52 Cr. Is not included in the
Project clai m to World
Bank for the year 2014-15.(sanction copy of noting dtd]0/04
014 attached
herewith)

X' '( A14 - '- 1,s D c -. ,

d C

V,~
 -2-
8. Income &Expenditures by -
Component:

Sr.No
Component
I Opening Balance (25516829+Adv. Rs.
Rs747999=26264828/-) RSPMU) 26264828
Avance to ofher Imple.Agencies
(Ahnd)
2 FUNS FROM GOVT. 126349

3 500000000
Int.&Misc.Reccipts
4 Remittance Not Shown in 13562313
the yr.2014-15 Ratnagiri
ZP -465100
5 Deposit(ZP Nagpur)
2000
Remittance Nagpur ZP
240
Ttoal
6 Ground Water Observation 527284550
Monitoring Network
7998
7 Capacity Building at state and
district level
1631458
8 Sector Monitoring and Evaluation
implementation
6678
9 Programme Management -RSPMU
Level
47985808
10 Directorate Office - Ground
Water and Survey Agency
1448634
11 Programme Management - Regional
Level
2414480
12 Programme Management -
ZP/District Levol
1422702
13 Sr. Geologist District Offices
5136965
14 Programme Management -
Village Level
360091
15 Sector Strengthening
29528086
16 Bank Charges
15296
Total
89958196
Remittance (Kolhapur Z.P.)
4498628
2 Revenue Receipt Remitted
in Govt. Account/Transfer
to SBI 579498
3 Refund Deposit
100003000
4 Advance Receivable RSPMU+Ahmd+Wardha+GSDA
904348
Closing Balance
331340801
 Date 19/10/2015

Annexure 2

Reconciliation of Claims to Total Application of Funds

Name of the Project: : Jalswarajya-2 programme

Loan/Credit/Grant No. IDA5375 IN
Reconciliation of Claims to Applications of Funds
Report for the year ended -2014-15

Schedules Amt.(Rs. '000)

Current Previous Project
Year Year to date
Bank Funds claimed during the year (A) I --

Total Expenditure made during the year (B) --

Other Expd
Less: Outstanding AC Bills C II --
Ineligible expenditures (D) III
Expenditures not claimed (E) IV
Total Eligible Expenditures Claimed
(F)=(B)-(C)-(D)-(E)
World Bank Share @x% of(F) above (G)

Mr dul R, bare
r.ccounts Officer -

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

k C,

r; 4'~
v C Y4

(I/6.