1~31 OFFiC "FlTE PR1NCIPAL ACCOUNTANT GENERAL (AUDIT). JHARKHJA RANCHI - 834002 No:- FINAi JI/IV/5/V'TIP/18-19/231-234 Dated 01.07.2019 To, The Joint Director, Labour, Employnent and Training l)epartient, Govt. of Jharkhand, Nepal Iouse, Doranda, Ranchi -834102. Sub:- Issue of Audit Certificates in respect of World Bank Assisted Vocational Training Improvement Projeet Cr. No. 4319 for the financial year 2016-17, 2017-18 and adjustment for the years 2007-08 to 2014-15. Sir, With reference ta your letter no. 5/5TD. (3=rw-3/2009 '0-1 459 dated 12.03.2019 the subject cited above, Audit C?ertificates of Vocational Trainig Improvement Project (VTIP) Cr. No. 4319 (Civil Works) for the financial vear 2016-17, 2017-1 8 and adjustment for the years 2007-08 to 2014-15 are enclosed. Receipt of this letter along with enelosure may please be acknowledged. Enl:- 1) Audit Certificate/Report & ToR 2) Annexure A Sd/- Sr. Dy. Accountant General (Admn.) No.;- FINAT1-l1/IV/5/VTIP/18-19/232 Dated 0 .07.2019 5< ' Copy:- ,/ The Director cieneral/loint Secretary, Govt. of lnila, Ministry of Labour,& E-tmploymenlt Directorate General Em;inploymeni & Training. Sram Bhavan, New Delhi 110001 2) The Secretary, Govt. of India, Ministiry of Finance (Department of Economic Affairs), New Delhi 110001 3) Sr. Administrative Officer (PPG-EAP). O/o the Comptroller & Auditor General of Indla. 9- Dean Dayal Upadhvay Marg. New Delhil 110124 No . Sr. Audit Officer/FINAT-1l 0 10 þ-g e-mai: agaujharkhand@eag.gov.in 12,eLport of the Contollerand Auditor General of India 1To The Joint Director, Labour, Employment and Training Department, Govt. of Jharkhand, Nepal louse, Doranda, Ranchi -834002. Report on the Project Financial Statement: We have audited the accompanying financial statements ofthe World Bank assisted Vocational Training Improvement Project, Cr. No. 4319 (Civil Works), which comprise the Statement of Sources and Applications of' Iiunds and the Reconc'I'lion of Claims to Total Applications of Funds for the year ended 2017-18. TIhese statements are the responsibility of the Projecc's Management. Our responsibility s to express an opinion on the acco panying financial statements presentation, based on our audit. We conducted audit in accordance with AuR ing Standards Pyomulgated by the Comptroller & Auditor General of India. Those Standards require that we plan and perform the audit to obtain reasonable assurance as to 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 audit provides a reasonable basis for our opinion, In our opiniofl. the Financial statements presents fairly. in all material respects, the Sources and Applications of funds of'World Bank assisted Vocational 'Training Improvement Project, Cr. No. 4319 (Civil Works) For the year 2017-18 in accordance withi Government of India accounting standards. In addition, in our opinion, (c) With respect to Statement of Expenditure (SOEs), adequate supporting documentations has been maintained to support claims to the World Bank for reimbursements of expenditures incurred, and (d) Except for ineligible expenditures as detailed in the audit observations, if any, appended to this audit report, expenditures are eliible for financing under the 1Loan/Credit Agreement. During the course of the audit SOEs/FMRs (vide letter no. 5/Ft (nma t)-23/2009 T-1l-459 dated 12.03.2019 for the amount of Rs. NIL was provided of which actual audited expenditure is Rs. NIL whose seventy five percent (75%) of expenditure i.e. NIL is admissible for reimbursement 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 prcjudice to CAG's right to incorporate the audit observations in the Report of CAG of India for being laid down before Parliament/State or UT l,egislature. Date:01.07.2019 Deputy Accoun ant rl/Adn. Reconcil iation of Cliis to Iotail.Ap) licationi of FumAneu NNme of the Project: Vocational Trainig Improvement Project Report for_the year ended: March, 2018 (201718) ___Amounde(ini Rs. '000) Particulrs S S Current Prvious Project to .11Year Year date Bank und ciimed durning the year N 3906 7406072 eta] 1Expenditure made dur'ing eNIL 585 880809 Less: Outsitandig A( Ci I C) CNIL NU NITL i gible expenditures (D) NI NIL NIL xpenditre not elaimed (I) V I N1IL NI11 Tota Ellgible 1xpendtures claimed NI 151875 9880096 Worl nk Shre @ 75 % of (F) 7 1-3906 _ 06072 'above (G) Enplnoyent & Traininig Jharkhand, Ranchi Dale: No te: 'otal expenditure made during the year (B above) must be the same as the Tota Expenditure shown on the Siatemient of Souirces and Applieation of Funds (D on the statement of Sources and Appl enons of Funds). 2. Outstanding AC Bils (C ahove) rrlect funds drawn against AC bilis that have been booked as expenditure but not settled by ihe end of the year (Le. unsettfed advance). TIe projeet should show in ScIhedule Il the opening balance of unsettled AC bills drawn denmng the year, A\C bills setld during the year, and AC bil]Is unsettled at Ilie end of the year. 3. spediues not elnimed (1.- above) nay rellect timing differences or eligible expenditure incurred during Ilie year but c]aimed after the year end. 4. Amounts A and G above must be eiual, Annexure 1 Stateinent of Sources and Applieations of Funds Namne of the Project Vocational Training Improvenent Project Report for the year ended : March, 2018 (2017-18) lcarticulars _____ Current Year Prevtious Year Prcet to date Opening Balance, (if cash balances 207648 359523 a re controlled by the entity) ()_ lunds received from Government Nil Nil 103979950 thirough Budget (Thesc will include external assistance iceived by Government for the project) Funid received directly by project Nil ¯N¯ Ni¯ implementing Authority tihroug external assistance ]3eneficiary Contribution (ifany) Ni! Ni! Ni! Total Reccipts (13) Nil Ni! 103979950 otal Sotrees (C=A+B) _ Al 207648 359523 103979950 xpenditure by Component A, Civil Works Nil 151875 212544!2 ach. Ma!ine and Equipments Ni l Nil 57913876 C _Offier _xpcnditmre Ni! Ni ¯ !9640608 D. Suirender* Ni Nil 4963406 Total Etxpenditllres (E=A+B+,C) Ni! 51875 98808896 Closing Balance (if cash balances 207648 207648 are controlled by the etity) (C-E) Surreinder amounts are not talken as expenditure, Director Employnent & Training Jharkhand, Ranchi Date: Noties:- 5. iiformation about tlie basis of preparation of lte financial statemtents with regard to the Financial Rules and Codes applicable, 6. Tlie above figures will be based on iontiilv/quaiterly abstraet accounts prepared by the accounts compiling office, duly reconci led by the respective DDOs witli detai Is of unreconciled amount to be furnished. 7. Names of accounting units whose financial statements are aggregated to prepare the consolidated aceoiiuts. 8. Arny olier proJect specific Note. 5i RZeport of the (,omptrolCir andAuit.or Ge"rIl ofndia The Joint Director, Labour, Employment and Training Department, Govt. of Jharkhand, Nepal I louse, Doranda. Ranchi -834002. Report on the Project Financial Statement: We have audited the accompanying 1inancial statements of the World Bank assisted Vocational [raining Imiprovement Project, Cr. No. 4319 (Civil Works). which comprise the Statement of Sources and Applications of Funds and the Reconciliation of Claims to Total Applications of Funds for the year ended 2016-17. These statements are the responsibility of the Project's Management. Ourtrespnsibilityisto express an opinion on the accompanying financial statements presentation, based on our audit. We conducted audit in accordance with Auditing Standards Promulgated by the Comptroller & Auditor General of India. Those Standards require that we plan and perform the audit to obtain reasonable assurance as to whether the- Financial statements arc 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 audit provides a reasonable basis for our opinion. In our opinion, the tinancial statements presents fairly, in all material respects, the Sources and Applications of funds of World Bank assisted Vocational Training Improvement Project, Cr. No. 4319 (Civil Works) for the year 2016-17 in accordance with Government of India accounting standards. In addition, in our opinion, (a) With respect to Statement of Ixpenditure (SOFs), adequate supporting documentations has been maintained to support claims to the World Bank for reimbursements of expenditures incurred, and (b) 1`xcept for ineligible expenditures as detailed in the audit observations, it any, appended to this aUdirn.. 1rs are e--i- ie fr nancng under the T.oan/Crcdit Agreement. During Ih " 1audi t report. IIL_IcA'z " the course of the audit SOEs/FMRs (vide Letter no. 5/-g%. (a-an)-23/2009 tr-1-459 dated 12.03.2019 for the amount of Rs. 1,5 1,875 was provided of which actual audited expenditure is Rts. 1,51,875 whose seventy five percent (75%) of expenditure i.e. Rs. 1,13,906 is admissible for reimbursement and the connected documents were examined and these can be relhed upon to support re inbursement under the Loan/Credit Agreement. This report is issued without preUdice to CAG's right to incorporate the audit observations in the Report of CAG of India for being laid down be fore Parliament/State or T I.egislature. Date:01 .07.2019 Sr. )eputy Acc ral/Admn. Annexure 2 Reconiiciliatioi of Claims to Total Application of F1und Name of the Project: Vocational Training Im)rovelcnIt Project Report for the year ended: Marcli, 2017 (2016- 17) N AmouIt (inie t 00) Particulars Schedules Current Previous Project to Year Year dat11e Bank Fun claimed dnring thc yer 113906 NIL '74106072 (^) Total E3xpeniditure made dring the year 151875 NIL 98808096 (B3) Less: Outstanding At Bils (G) 11 NIL NIL - N Incligible expenditures (1) ___ 111 NIl NI L NIE xpenditure not claimed (E NIL NVL NIENE. - Total laigib lo lxpenditurs claimed 151875 NIE 98808096 F B) (C) (D) (E) ~ . -_ __ World Bank Share @a? 75 % of (F) 113906 NIL 74106072 above (ci) Directir \ EmpIloyient & Training & Jhakhan, Ra nchi Date: Noes: 1. Tota expenditure made during the yoar (B abve) must bo e tsatme as the [otal x pen ditor sown on the Statement of Sources and Applintion of Funds (D en the statement of Seutees and Applications of Funds). 2 Outstanding AC ilIs (C above) refleet funds drawn against AC Hills that have been h ed as expenditure but not sottled by tho-end o the yoar (i. unsettlod advanC). Tie pjc t shouId shw in Schedulo 11 the opening balanccel onsettlåd AC Hills drawni during the year. AC bills seMtted during the year, and AC bills unsettled at tho end of the year. 3. Erxpenditures not clailmed (E, above) may refleet timing differences lor eligible expenditure incurrd Clring thO yer but Glained after the yeur end. 4. Amounts A and G above niust be equal. Annexure 1 Statement of Sources and Applications of Funds Namie of the Project : Vocational TIalning 1 mprovement Project c Report for the year ended : March, 2017 (2016-17) nVR -currert -ear previous Year Pro ect to date Opening Balance, (if cash balances 359523 359523 are coutrolled by the entity) (A)_ Receipts - Funds received from Government Ni! N 103979950 th1 rough udge (These will inc!udc external assistance received by Giovernment lor the prject) -__ ____ ___ __ __ --_ -__ Vincd received directly by proect Nil Ni Nil I1mplenmenting Authority through externa! assistance - Beneficiary Contribution (if any) Nil Ni! Nil loal_RCe!1ts(B"-_ N i Ni! 103979950 Total solircees (C = A±1) 359523 359523 103979950 !E"Ixpenditure by Comnpoielt A. Civil Wovks 5 1875 Ni! 21254412 B. Nkachine and Equipmen Ni Ni 57913876 C . Other Zxpenditure -Ni!__ - Ni! 19640608 1). Sur,-ndcrtli Ni! NNi 4963406 lttal Expenditures (E=A+B+C) _5187N NH 98808896 Closing Balance (if cash balances 207648 359523 are con trolled by the enti!yt(C-E) *Siurrender amoniiits are not taken as expenditure. Di rector Employment & Training s Jharkhand, Ranchi Date: Not es: 1 Information about the basis of preparation of the financial statements with regard to the Financial Rules and Codes applicable. 2. The above figures wil l be based on monthiy/quarterly abstract accoiints prepared by the accounts compiling office. duly reconciled by the respective DDOs with details of unreconeiled amouint to be frrnished. Names of accoUnItilng units whose financial statements are acgregated to prepare the consolidated accounts. 4. 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