Government of West Bengal
Technical Education , Training & SkI Development Department
Directorate of Industrial Training
Karigori Bhawan, Action Area-Ill, Rajarhat- 700 160
No. 5A-1/116/Audit-CRFT/2017-18/ 17Date:
To,
Director(Projects)
Directorate General of Training, MoSDE
New Delhi
Sub.: Submission of Audit Certificate in respect of VTIP for the F.Y. 2017-18
Sir,
I am to forward herewith the Audit Report issued from the Office of the Principal Accountani Genera(
General & Social Sector Audit ) on World Bank assisted VTIP in respect of financial year 2017-18.
The said report is enclosed for your kind perusal.
Yours faithfLAy,
Director of Industrial Trai  g
West Bengal


PHONE : 2213-31511315213163
FAX : (033) 2213 3174
strfraew qa st&Tr T r
Jïan  EFRT1WTf (nMT;n 3k ffilä0 ffi, qR &TT),  GfJsTWf
;     nliT, 2,           UM  ),I1il - 700 001
INDIAN AUDITAND ACCOUNTS DEPARTMENT
OFFICE OF THE PRINCIPALACCOUNTANT GENERAL
(GENERAL & SOCIAL SECTORAUDIT), WEST BENGAL
-     ~        TREASURY BUILDINGS, 2, GOVT. PLACE (WEST), KOLKATA - 700 001
No. FASS-V/323/EAP/VTIP-2017-18/ CD3
M % . äte : 03.08.2018
fT2r 3I11¢R'eU
cihfizT ffllim krVRmltm
-Cilåf ~r;, r«dr #Mri *1?7, -z ZT3W
w    ~¯ -3 , <i
eMo- 700160 1
fcmý¿: ~iur1 ftqi-t-fbýw #T  gi~a  wTC-r år.Tö -fW
F-54å03I4 t t UUW `  (Cr. No. 4319-IN) d 2017-18
# Íàda J# 2017-18 t  t# T # d tt41T-1 W t4Wr&IT ftR¯t 3-fifkg WT ¯T
GIÎârftq)ift  w MfeT ýtli z14
a-14)1A
WIQdo: As stated.
~~tam


PHONE: 2213-31511315213163
FAX: (033) 2213 3174
MO    VUR Nfi-0W9MR (wm'q sih  fi  8 , ?Cwu 04#kr). Riaqj iiwnr
~Stti*, 2,1# tf* L{ (tff), 0&IlaT1<1i - 700 001
INDIAN AUDITAND ACCOUNTS DEPARTMENT
OFFICE OF THE PRINCIPALACCOUNTANT GENERAL
(GENERAL& SOCIAL SECTOR AUDIT), WEST BENGAL
TREASURY BUILDINGS, 2, GOVT. PLACE (WEST), KOLKATA - 700 001
Audit Report - Unq ualified Opinion
Report of the Comptroller and Auditor General of India
To
The Director of Industrial Training,
Govt. of West Bengal,
Technical Education, Training & Skill Development Department,
Karigori Bhawan, Plot No. B/7, New Town,
Action Area-III, Rajarhat,
Kolkata - 700160.
Report on the Project Financial Statements
We have audited the accompanying financial statements of the World Bank assisted
Vocational Training Improvement Project Cr. No. 4319-IN, which comprise the Statement of
Sources and Application of Funds, the Reconciliation of claims to total application of Funds and
the Management Assertion Letter for the year 2017-18. 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 fi-ee 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,
Contd..


(2)
In our opinion, the financial statements present fairly, in all material respects, the sources
and applications of funds of the World Bank assisted Vocational Training Improvement Project
Cr. No. 431 9-IN for the year ended 2017-18. 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 the ineligible expenditures as detailed in the audit observations
appended to this audit report, expenditures are eligible for financing under the Loan/Credit
Agreement. During the course of the audit, SOEs/FMRs and the connected documents were
examined and these can be relied upon to support reimbursement under the Loan/Credit
greenent.
This report is issued without prejudice to CAG's right to incorporate the audit
observations in the Report of CAG of India for being laid before Parliament/State Legislature.
Audit Observations :
The Project Financial Statement (PFS) in respect of World Bank assisted Vocational
Training Improvement Project (Cr No. 4319-IN) for the Financial Year 2017-18, furnished by
the Project Authority disclosed 'NL' expenditure. As such., audit observations pertain to claims
in respect of previous years (2007-08, 2010-11, 2013-14 and 2016-17).
Out of claim of 0.28564 lakh pertaining to the previous years, ? 0.09331 lakh is held
admissible and the remaining ? 0.19233 lakh is held inadmissible as detailed below.


Initial   Amount        Amounts held admissible           Amounts heid inadmissible
Year of    claimed
expenditu             Amount          Remarks          Aniount          Renarks
re                 (Tin                             (Z
lakli)                          1 k
2007-08     0.01233         0            -            0,01233  As per rernarks in the elaim,
no such expenditure has
been made by the concerned
unit I..  S iguri)
2010-11     0.06781   0.06781 This is the amount of         0
TDS   deducted  which
was   not  shown   as
expendiure
201314       0,0255    0.02-55  Hld admissible based        0
on the voucher produced.
2016-17    0.1800           0--                       0.18000  This relates to lifting and
Installation of Package AC.
Expenditure  had  already
been elaimed in 2014-15 for
installation of this machine
at another she (from where i
was lifted and instaled at
the Current site).
Total      0.28504   0.09331                         0.19233
(T. Blindra)
Sr. Deputy Accountant General (FAW)
Office of the Principal Accountant General
(General and Social Sector Audit), West Beigal,
2, Government Place (West), Treasury Buildings,
Kolkata - 700 001
Date   27.07.2018