OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAIG2

Transcription

1 Public Disclosure Authorized OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAIG2 ANDHRA PRADESH & TELANGANA PAG (G&SSA)/AP&TS/GS(HQ)/AP/U.IV/ / S-0 Public Disclosure Authorized To The Project Director, AP Disaster Recovery Project, Revenue (DM) Department, 1oor r G caav0' Vijayawada.- t50o oo. Sir, Sub: Issue of Audit Certificate for the year in respect of AP Disaster Recovery Project (APDRP) Cr. No IN Andhra Pradesh State - Reg. Public Disclosure Authorized Public Disclosure Authorized I am to forward the Report of Comptroller and Auditor General of India for the year and Audit Certificate in respect of World Bank Assisted AP Disaster Recovery Project (APDRP) Cr. No IN in respect of Andhra Pradesh State along with the following enclosures. 1. Statement of disallowances made in Audit. 2. Variation of Expenditure Figures. Receipt of the above mentioned documents may please be acknowledged. Encl: As above Copy to: Yours faithfully, (P. MADHAVI) 1. The Principal Secretary to Government of Andhra Pradesh, Revenue Department, Secretariat, Velagapudi, Vijayawada. 2. The Secretary to Government of India, Ministry of Finance, Department of Economic Affairs, New Delhi for information. Saifabad, Hyderabad Fax No Phone No. : to agauandhrapradeshl@cag.gov.in

2 OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (G&SSA) ANDHRA PRADESH & TELANGANA REPORT OF f4fflii Date: THE COMPTROLLER AND AUDITOR GENERAL OF INDIA To The Project Director, AP Disaster Recovery Project, Revenue (DM) Department, Vij ayawada. We have audited the accompanying Project Financial Statements of the "AP Disaster Recovery Project (APDRP) of Andhra Pradesh State financed under World Bank Cr. No IN which comprise the Statement of Sources and Applications of Funds and the Reconciliation of Claims to Total Applications of Funds for the year ended 3 1st March These Statements are the responsibility of the Projects' Management. Our responsibility is to express an opinion on the accompanying Project 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 Project Financial Statements are free of material mis-statement. Our audit examines, on a test basis, evidence supporting the amounts and disclosures in Project 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 Project Financial Statements present fairly, in all material respects, the sources and applications of funds of AP Disaster Recovery Project (APDRP) for the year ended 31 March 2016 in accordance with Government of India Accounting Standards. In addition, in our opinion (a) with respect to Project Financial Statements adequate supporting documentation has been maintained to support claims to the World Bank for reimbursement of expenditure incurred; and (b) except for ineligible expenditure of Z7,38,075as detailed in the audit observations, appended to this audit report, all other expenditures are eligible for financing under the Loan/Credit Agreement. During the course of audit, Statement of Expenditure (SOE) and the connected documents were examined and these can be relied upon to support reimbursement under the Loan/Credit Agreement. Saifabad, Hyderabad Fax No.: Phone No. : to agauandhrapradeshl@cag.gov.in

3 This report is issued without prejudice to Comptroller and Auditor Genera of India's right to incorporate the audit observations in the Report of Comptroller and Auditor General of India for being laid before Parliament of India/State or UT Legislature. (P. MADHAVI)

4 OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (G&SSA) ANDHRA PRADESH & TELANGANA f4445 / Date AUDIT CERTIFICATE The Expenditure Statement/Financial Statement relating to AP Disaster Recovery Project (APDRP) (Loan/Credit No IN) in respect ofandhra Pradesh State for the year ended 31 March 2016 attached hereto have been audited in accordance with the regulations and standards of audit of the Comptroller and Auditor General of India and accordingly included such tests of accounting records, internal checks and controls and other auditing procedures necessary to confirm. a) that the resources were used for the purpose of the project and b) that the expenditure statements/financial statements are correct During the course of the audit referred to above, Statement of Expenditure (for an amount of Z65,61,901/-) and the connected documents were examined and these can be relied upon to support reimbursement under the aforesaid loan/credit agreement. On the basis of the information and explanations that have been obtained as required and according to the best of our information as a result of the test audit it is certified that the expenditure statement/financial statements read with the observations set out below represent a true and fair view of the implementation (and operations) of the project for the year This certificate is issued without prejudice to CAG's right to incorporate any further/detailed audit observations if and when made in the Report of CAG of India for being laid before Parliament /State Legislature. (P. MADHAVI) Saifabad, Hyderabad Fax No. : Phone No.: to agauandhrapradeshl@caggov.in

5 -, Office of the Principal Accountant General (G&SSA), Telangana &Andhra Pradesh, Hyderabad ANNEXURE - A STATEMENT SHOWING THE DETAILS OF EXPENDITURE INCURRED FOR THE YEAR IN RESPECT OF WORLD BANK ASSISTED ANDHRA PRADESH DISASTER RECOVERY PROJECT (APDRP) FOR THE YEAR (in Z) S. Head Of Description SOE Actual Expenditure Expenditure No Account Figure Expenditure as Disallowed In Admitted In verified in Audit Audit Audit Forest 57,02,049 57,02, department - 3,02,875 53,99,174 Livelihood support Administrative 8,59,852 8,59,852 4,35,200 4,24, PMU expenditure I Total 65,61,901 65,61,901 7,38,075 58,23,826 Total Disallowed Amount: Z7,38,075 Sr. Audit Officer/GS (HQ)

6 Office of the Principal Accountant General (G&SSA), Telangana &Andhra Pradesh, Hyderabad Annexure - B STATEMENT SHOWING THE DETAILS OF DISALLOWANCES MADE FROM THE EXPENDITURE INCURRED DURING THE YEAR IN RESPECT OF WORLD BANK ASSISTED ANDHRA PRADESH DISASTER RECOVERY PROJECT FOR THE YEAR S.No Name of the unit Reasons for Head of Amount Disallowance Account Disallowed(?) 1 Social Forestry Division, Kakinada Amount paid towards VAT /531 1,96,250 Social Forestry 2 Division, Amount paid towards VAT Vizainagaram and income tax /531 87,125 Territorial Forestry 3 Division, Amount paid towards VAT Vizainagaram and income tax /531 19,500 Amount incurred on 4 PMU advertisement related to NCRMP PMU 4,35,200 Total 7,38,075 Sr. Audit Officer/GS (HQ)

7 Office of the Principal Accountant General (G&SSA), Telangana &Andhra Pradesh, Hyderabad BOOKED FIGURES OF AG (A&E) UNDER AP DISASTER RECOVERY PROJECT FOR THE YEAR SI.No. Head of Account Expenditure (Z) 1. Capital Major Head: Detailed Heads of Account ,02, ,59,581 GRAND TOTAL: 65,61,630 There is a variation of expenditure of Z271/-between the expenditure as reported in Statement of Expenditure (Z65,61,901/-) and expenditure booked by O/o AG (A&E) (Z65,61,630/-) Sr. Audit Officer/GS (HQ)