V 4 3 W T T- dettrgP [cdìtìììail.com. qT1 - 0771.2510115) T9tT7T 14/del/SP12U/CoE/Autd t.2018/42/5730 //2018 ---- 1100001 44 :-lekt4q, 2017-18 -EFT Af-7_ ýìfýfte 59 0 AI U-R :- 7,; VelV r ;èlti(GNÎI) aWf iš(È TqT-T rT.r7!.seetý./VTIP/Audit Cert./2017-18/t,-20s ft;ie 28.11.2018 --00-- 3'Tly Rg y 71 ft ( 4, ftTq VocartionaI Training Improvement Project Cr. No. 4319 ~Ttqlfi JTf3t t N Z4 2017-18 TT 77r 7 T-, 1íi 1 RTTI ...~~~( .......i.... . ct> i iXVelP q ud lCrt/ S14 8 ~ I, 99C iý t ld<11 ig, QC, d-fldi P| -49311 -Uý U~~IWf-492002n fbM ng 2017-18 _cM åW~T~1FT# TT~ U T1\VTVP/Audit CerA./2017 8/t - /0- - ~4-COS fÍ 11 31 :-1 --C-- -i T ------0 --T--- -d TR------ . .. Report of the Comptroller and Auditor Ceneral of Indi To, The Director, Eiiplo:nient and iraininL. Indranmti Bhawan. Block 4. Atal Nagar, Raipur Chhattisgari. Sub: Report on the Project Financial Statenents We have audited the accompanying linancial statement of Ihe Vocational Training lImprovemrnt Project financed under World Bank Loan No.-43 19 IN. which comprise the statement of Sources and Application of funds and the Reconciliation of Clairns to Total Applications of Funds for the year ended 31 March 2018. These statemenis are the responsibility of the Project's managemenl. Our responsibility l; :o express an opinin on Ahe accompnv\in financial statements based on our audit. We conducted our audit in accordance with the Auditingz Standards promulgated by the Comptroller and Auditor General of India. Those Standards require that we plan and perform the audit to obtai n reasonable assurance about whether the nancial statemenis are frec of material misstatement. Our audit examines, on the test basis. evidence sLipporting, the alounts and discIosures in the tinancial statements. It also included assessing the accounting principals used and signifilcant estimates made by management, as \ell as evaluating the overall statement presentation. Wc believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements present fairly, in all material respeets, the sources and applications of funds of Vocational Training Improvement P'roject Loan No,-43 19 IN for the year ended 31 March 2{018 in accourdance with Governemnt of India accounting standards. In addition, in our opininon. (a) wvith respect to SOEs, adequate supporting documentation has been maintained to suppori claims to the World Bank for reimbursements of expenditure incuried; and (b) except for ineligible expenditures as detailed in audit observations, if anv, appended to theis audit report. expenditure are eligible for the financing under the Loan. Credit Agreement. During the course of the audit. SOL and connected duet were examined and these can be relied upon to support reimbursement (Annexure-[) under the Loan Credit Agreemem. This report is issued wvithout prejudice to CAG's right to incorporate the audit observations in the Report of CAG of India for being laid before Parliament'Statc or UT legislature. Ene: Annexure-l Date Sr. Dy. Accountant General Annexure-I Stateinent shoing the expenditure certificate for W'orld Bank reimbirsement of expenditure incurred under Vocational Training Improvement Project (VTIPI) Loan No. 4619 IN for Ilie year 2017-18. No. icad of Accounts Expenditure Expenditure iounts as per SOE booked as pci cerrified for (Department) VLC (A&E) reimibursemet 1 47-2230-03-003-0701-071 7 5= =060505,61,74.941 5.60,61.675* 2 47-5220303-001-070-7273 3= 454 3,24525 3.24i-25 3 47-4202-02-103-0701 -0717 70,57.347 70.57347 15734 4 41-2230-03-003-0702-0717 64,63,359 6449359 64 90 5 412-420-02-103-0702-0717 23.32.330 23 3233 2 -3.2. 3 6 Note:- *The amount of Rs. 1,14,766;- was not ertifed duc irregular since the fund mas used for purchasing Petrol/Diesel welierein the folloing purchases were made: i) Tle procurenient of 'training Naterials anounting Rs. 1.13.266 - (Rs 6000 - Rs. 38.256 Rs. 58,060 + Rs. 3800 + Rs. 7150) under 47-2230-03-003-0701-0717 was found to be irregular since Ilie fund was used for purchasing Petrol/Diesel other than envisaged in Ilie procurenent guidelines of VTIP of Government of India. (ii) Further Rs.1500:- under 41-2230-03-003-0702-0717 is alo disallowed as Ilie expendiure incurred for purchasing Petiol Diesel other than envisaged in Ilie procurement delines of VTIP of Government of India. Assistant Audit Officer FAW Certification Audit