-q0g ee½ g0-605 001. OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (G&SSA) "-Tamil Nadu & Puducherry Branch Office: Puducherry 8 NOV 9 Floor, DAT Building, New Municipal Road, Cumaaguupalam,Puducherry - 605 001. N 1.AC(G&SSA)/PBS-[/2/2019-20/ Date: 31.10.2019 The Diiector of Lmplovnent and Training, Labour Department, Puducherry. Str, Sub: World Baink assisted Vocational Training Inprovemnent Project - Audit Report for 2018-19. I am to state [hat the Audit Report/opinion on World Bank Assisted Vocational Training Improvement Project (Credit/Loan 43 19 - IN) with attested statenent of sources and Applications of unds for the vear 201 8-19 are forwarded herewith lfr iurther acion at your end. Yours faithifuli Encl: As above Audit Officer -3TI / Phone: 0413 - 2210082 ý17 / Fax :0413 - 2214224 AUDIT REPORT/OPINION (For Project Financial Statement including SOE) Introduction We have audited the accompanyiing, financial statements of the Vocational Fraining Improvement Project which is implemented through the Department of Employment & Training financed under World Bank Credit/Loan 4319-[N which comprise the Statement of Expenditure, Statement of Sources and Application of Funds an h Reconeliation of ' cais of Toto! Appliation of Funds for the vear ended 3 1 March 20 19. Our responsibility is to express an opinion on the accompanying financial stateinents based on our audit. Scope We conducted our audit in accordance with the Auditing Standards pronulgated 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 staternents are free of material misstaternent. 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. Opinion In our opinion, the financial statements present fairly, in all materials respect, the Source and Application of Funds of Vocational Training Improvement Project for the year 3 March 20!9 (f fi 201 8 to 31 03.20 9) is in accordance with Governi ent of India Accounting Standards. In addition, in our opinion, with respect to SOEs, adequate supporting of documentation has been maintained to support claims to the World Bank for reimbursement of expenditu res incurred and subjecct to audil observation, brought out hereunder, expenditure are eligible for financing under the Loan/Credit Agreement (Cr.43 19-IN). As per the letter No. DGT-35(4)/VTIP2019/NPIU-inspent balance, dated 05.08.2019 of the Director (Projects), Ministry of Skill development and Entrepreneurship, New Delhi, the VTIP Scheme which was started in December 2007 was already closed on 30" September, 2018 and hence, the Government of Puducherry was requested to refund the unspent balance. Further as per the above letter dated 05.08.2019, Government of Puducherry was to refund Unspent balance of Rs. 40,72,000/- to Government of India, Ministry of Skill Development and Entrepreneurship. Whereas as per the records of Government of Puducherry. only a sum of Rs.27,79,385/- is shown as unspent. Hence, reconciliation is required for the differential amount of Rs. 12,92,615/-. This report is issued without prejudice to Comptroller and AUditor General's right to incorporate the audit observations in the Report of Comptroller and Auditor General of India for bein( laid bef'ore Parliament/State of Union Tcrritory Legislature. SENIOR DEPUTY ACCOUNTANT GENERAL t 4 4 GOVERNMENT OF PUDUCHERRY LABOUR DEPARTMENT ANNEXURE II Statement of Sources and Application of Funds (Projects implemented by Core Government Department) Report for the year ended 31-03-2019 (Figure Rs. in thousands) Previous Current Year Project till Particulars CreYear (2018-19) date (2017-18) Opening Balance, (if cash balances are controlled bv the entirv) (A) Rec eits Funds reccived from Government through Budget (These will include external ýy 2805 44807 47612 assistance received by Government for the Lqrojectj --_--_-__----__-_--- Funds received directlv by Project Implementing Authority through external - assntante Beneficiary Contributon tLmany - -- Total Receipts CB) 2805 44807 47612 Total Sources is(C_A+B 2805 44807 47612 Expenditure by Component Q Capital 26 25328 25354 R. Revenuc -- - Total Expenditures ID) 26 25328 25354 Balance surr ender-ed to Govt. Account Gosing Balance if cash balances are controlled by the entity (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 DDO's, with details of un-recoiciled amounts to be furnished, 3. Names of accounting units whose financial statements are aggregated to prepare the consolidated accounts. 4 Ayi other project specific note. 5. Sources of Funds are based on Budget allocation throuligh State Finance Department /Treasuries. Hence cash balances are not handled by this Department. P t N Addw itio Iri' 1-abour D9 mr GOVERNMENT OF PUDUCHERRY LABOUR DEPARTMENT Reconciliation of claims to Total A pplications of Funds Name of the Project: Vocational Training Improvement Project Reconciliation of Claims to Total Application of Funds Report for the year ended 31-03-2019 Amount in Thousands Bank funds claimed driing the year Schedules Current Previous Project .year Year till date Total Expenditure made during the vear (B3) 26 2 328 25354 Less outstanding AC bills (C) ---- Ineligible expenditures (D)- Expenditures not claimed (E) Total Expenditures clairned 26 "2 U5354 (F) (B)-(C)-(D)-E) - World Bank Share @IX% of (F) above (G) CF--AO Project Director Date Date Notes: 1 Total Expenditure made during the year (B above) must be the same as the total expenditure shown on the Statement of Sources and Application of Funds (D on the Statement of Sources and Application of Funds ) 2. Outstanding AC bills (C above) reflect funds drawn against AC bills that have been booked as expenditure but not settled by the end of the year (ie unsettled advance). The Project schedule should be shown in Schedule 1 the opening balance of unsettled AC bilIs, AC bills drawn during the year, AC bills settled during the year, and AC bills unsettled at the end of the year. 3. Expenditures not claimed (E above) may relect timing differences for eligible expenditures incurred during the vear but claimed after the year end. 4. Amounts A and G must be equal. 5. Grants received from Government of India (FY 2007 - 08 - Nil + FY 2008-09- Rs. 61 Lakh - [fl + SPIJ Rs. 9 Lakhs. 2009-10 - Rs. 53.40 Lakh + FY 2010-11 - Ni+ FY 2011-12 - Rs. 9.725 Lakh + FY 2012-13 Rs. 6.9 Lakh + FY 2013-14 Rs. 59.65 Lakh 4 FY 2014-15 Rs. 8.36 Lakh), but the funds are allocated to the State Government, Expenditure are being adjted for the above cAim. lence, no separgte amount claimed 3y the Implementing 4 authoritv directly. r" r rr GOVERNMENT OF PUDUCHERRY LABOUR DEPARTMENT STATEMENT OF EXPENDITURE FOR THE YEAR 2018-2019 (Figure Rs. fn thousands) SI.No Name of the IT] 16.00 major 19.01 PUR Total works IT iGovt. ITI (M) 26 26 Karaikal Grand Total 26 26 4 iy. OFFICE OF THE ASSISTANT DIRECTOR (TRAINING) LABOUR UEPARTMENT, PUDUCHERRY EXPENuT URE UPTO MAR CH 2019 (1(19) si. HEAD OF S_ v g M Uuim 111 UE 0 A. E M.W ucs (3- UC N ACCOUNT REVISEU ESTIM1ATE 1 2 6 11 13 20 27 3) 34 50 201Rs19 R Rs. Rs. R 1<ý Rs. Is - 63b1UO 2410UU 6000_ C00(J U 3UU U 11000 900300 5(0o(>0 2230 LABOUR AND E tMIEN T L, M 1- i -u h 4 45 LI 34J. -03 Trinn g y 03102 -~ pr ilaiiii BCKu Týdmi i,it 19-- (j - 03 10210 Apprticesp r___m og__ 0 3ý 102(0101 u y-(tR TAtai repLto Msrhh 1r i 6259979 239138 4730 9704 2d8252 0 { 115520 71254 34000 03 102 101- Puduseirr y Rginý DAT Total upto Mar'h 19 (b) 6259979 239133b 4730 3704 21J252 I 0 11552U 71254 34000 Diffet~reunce (ai ( - o 0 1 SL HEAD OF 0. E ACCOUNT REVISED ESTIMATE 13 2018-19 Rs. 25000 22230 - LABOUR AND EMPLOYMENT -BCR MarrhLl 19ý Tutl,1 03 Training BCR Tot upto; br2 49 27 66 03,102 (06) - Estabhishimen ut State - - BCR Totai upo> March 19 (aj 24766 Project implemeui tatioi ult (SPIU) - - - ----- 03.102 (06) (01 - PLAN Pucduchuerry DAT TUka upto Marcl 19 (b) 24766 Region Reybon ODifference (a) 10 (b)J - SL HEAD OF OA. E No. ACCOUNT REVISED ESTiMATE 20 2018-19 Rs. 5100000 3 2230 - LABOUR AND EMPLOYMENT BCR March 19 Tot 2 - 03 Training 9ot. , Ft-or uA IJ 03/102(07) - Nlationial Appreniticesh- -- SN BCR Tutal upto March 19 {a) 2080034 Promotion Schemu,e (NAPS) (CSS) 03,102 (07)(01) - Puducherry Regioi DAT Totai upto March 19 (b) 2080034 Differe(nce (a) - (b) O PUUH(ERY Drawing & Disbursing Officer 29 05 O9 ftice of the Ass stait Director (Trainiiig {Iг���i�.г��.r.гг.�а c�i� }>г i�г�� зii г,г\�� � дс �ti�г г:�.�;tг �� г г�:гаЕ?�г,г,<�,г г�г:.ri�,�г�.�г � г�:�; г i i 1� г� r�,t� ��7. г.1г.i�г'� г i г�,���„1. E�11г:.;�i�l�I. i Е! � i � � . .� _ .. ...!� __. . ...._ _._.. ��г'���Г��':�г г.�` �г>г��,`��г�Iгг'.г� ���Iгг ,��г г�Кlг,г. г>I'.�'г';г,Е�г��,�гг`�: I� �.�гг��г���. 7 (�,�f`г'гг�7 � _ , 1r�з;�leui�:.:ti:�. ;�_ г��lrtrз��.nt� titз��:rг7гr}�r:t 1п�iustrifьl г�rг�is7�i-�z� ]nstikr}tc� 1�зr !'41cr�, г�.3�'�:. г's:ttin<�l�7- 1Сг�rгъik��1 ! � '\;iгnг.� г,1 thc `�с!iU'rne iзп�3 � '��- ; � {?E�ti•nir�" k3