AUGUSTE TANO KOUAME Country Director, India South Asia Region March 6, 2024 Ms. Juhi Mukherjee Controller of Aid Accounts and Audit Department of Economic Affairs, Ministry of Finance Government of India B-Wing, 5th Floor Janpath Bhawan New Delhi, India 110001 Re: India IBRD Loan No. 9449-IN (Gujarat Resilient Cities Partnership: Ahmedabad City Resilience Project) Additional Instructions: Disbursement and Financial Information Letter (“DFIL”) Ms. Juhi Mukherjee, I refer to the Loan Agreement between India (the “Borrower”) and the International Bank for Reconstruction and Development (the “World Bank”) for the Gujarat Resilient Cities Partnership: Ahmedabad City Resilience Project, Loan 9449-IN. The General Conditions, as defined in the Loan Agreement, provide that the Borrower may from time to time request withdrawals of Loan Amounts from the Loan Account in accordance with the Disbursement and Financial Information Letter (DFIL), and such additional instructions as the World Bank may specify from time to time by notice to the Borrower. The General Conditions also provide that the DFIL may specify Project specific financial reporting requirements. I. Disbursement Arrangements, Withdrawal and Reporting of Loan Funds The Disbursement Guidelines for Investment Project Financing, dated February 2017, (“Disbursement Guidelines”) are available in the World Bank’s public website at https://www.worldbank.org and its secure web-based portal (https://clientconnection.worldbank.org) “Client Connection”. The Disbursement Guidelines are an integral part of the DFIL, and the manner in which the provisions in the Disbursement Guidelines apply to the loan is specified below. (i) Disbursement Arrangements Schedule 1 sets out the disbursement methods which may be used by the Borrower, information on registration of authorized signatures, processing of withdrawal applications (including minimum value of applications), and instructions on supporting documentation. (ii) Electronic Delivery. Refer to section 10.01 (c) of the General Conditions. The World Bank may permit the Borrower to electronically deliver applications (with supporting documents) through the World Bank’s web-based portal “Client Connection”. This option may be effected if the officials designated in writing by the Borrower who are authorized to sign and deliver Applications have registered as users of “Client Connection”. The designated officials may deliver Applications electronically by completing the Form 2380, which is accessible through “Client Connection”. By signing the Authorized Signatory Letter, the Borrower confirms that it is authorizing such persons to accept Secure Identification Credentials (SIDC) and to deliver the Applications and supporting documents to the World Bank by electronic means. The Borrower may continue to exercise the option of preparing and delivering Applications in paper form. The World Bank reserves the right and may, in its sole discretion, temporarily or permanently disallow the electronic delivery of Applications by the Borrower. By designating officials to use SIDC and by choosing to deliver the Applications electronically, the Borrower confirms through the authorized signatory letter its agreement to: (a) abide by the Terms and Conditions of Use of Secure Identification Credentials in connection with Use of Electronic Means to Process Applications and Supporting Documentation, available in the World Bank's public website at https://worldbank.org and “Client Connection”; and (b) to cause such official to abide by those terms and conditions. II. Financial Reports and Audits (i) Financial Reports. The Borrower must prepare Interim unaudited Financial Reports (IFR) for the Project, and not later than forty-five (45) days after the end of each calendar quarter will be submitted through the office of the Controller of Aid, Accounts and Audit (CAAA), covering the financial information of the corresponding quarter. (ii) Audits. Each audit of the Financial Statements must cover the period of one fiscal year of the Borrower, commencing with the fiscal year in which the first withdrawal was made. The audited Financial Statements for each such period must be furnished to the World Bank not later than nine (9) months after the end of such period. III. Other Information For additional information on disbursement arrangements, please refer to the Loan Handbook available on the World Bank’s website (http://www.worldbank.org/) and “Client Connection”. The World Bank recommends that you register as a user of “Client Connection”. From this website you will be able to prepare and deliver Applications, monitor the near real-time status of the Grant, and retrieve related policy, financial, and procurement information. For more information about the website and registration arrangements, or if you have any queries in relation to the above, please contact the World Bank by email at AskLoans@WorldBank.org using the reference Gujarat Resilient Cities Partnership: Ahmedabad City Resilience Project, IBRD Loan No. 9449-IN. Yours sincerely, ______________________________ Auguste Tano Kouame Country Director India Attachments 1. Form of Authorized Signatory Letter 2. Interim unaudited Financial Report (IFR) Schedule 1 : Disbursement Provisions Basic Information Country India Closing Date Section III.D. of Schedule 2 to the Loan Borrower India (DEA/CAAA) Loan Agreement 9449-IN Number Name of the Gujarat Resilient Cities Partnership: Disbursement Deadline Four months after the closing Project Ahmedabad City Resilience Project Date Subsection 3.7 ** date. Disbursement Methods, and Supporting Documentation Disbursement Methods Applicability Supporting Documentation Section 2 (**) Subsections 4.3 and 4.4 (**) Direct Payment No Not Applicable Reimbursement Yes Interim unaudited Financial Report in the format provided in Attachment 2 Advance – Designated Account No Not Applicable Special Commitments No Not Applicable Designated Account (Sections 5 and 6 **) Not applicable Minimum Value of Applications (subsection 3.5) The minimum value of applications for Reimbursement is USD 1,000,000 equivalent. Authorized Signatures (Subsection 3.1 and 3.2 **) The form for Authorized Signatories Letter is provided in Attachment 1 of this letter Withdrawal and Documentation Applications (Subsection 3.3 and 3.4 **) Authorized Signatory Letter (ASL). The ASL will be sent electronically. If it is agreed to send it in paper, it will be sent to the following address: TF and Loan Operations Support Unit (WFACS) The World Bank No. 11, Taramani Main Road Taramani, Chennai – 600 113, India Attention: WFACS Unit. Withdrawal Applications (WAs). All WAs and its supporting documentation will be electronically sent through the World Bank’s system ClientConnect ion. Additional Instructions -The Eligible Expenditures Program (EEP) to partially finance Part B.1. and B.2 of the project under Category 4 (section III.A. of schedule 2 to the Loan Agreement), corresponding to budget head indicated in the PAD, to be reimbursed once they are paid and the Performance Based Conditions (PBCs) from number 1 to 7 are achieved. Specifically, the EEP consists of goods, works, non-consulting services, consulting services, incremental operating cost, and training. -The rest of the project (i.e. Part A, C, and partially Part B) is not linked to a PBC. ** Sections and subsections relate to the “Disbursement Guidelines for Investment Project Financing, dated February 2017” [Attachment 1 – Form of Authorized Signatory Letter] [Letterhead] Ministry of Finance [Street address] [City] [Country] [DATE] The World Bank 1818 H Street, N.W. Washington, D.C. 20433 United States of America Attention: Mr. Auguste Tano Kouame, Country Director Re: Loan No. 9449-IN (Gujarat Resilient Cities Partnership: Ahmedabad City Resilience Project) I refer to the Loan Agreement (“Agreement”) between the International Bank for Reconstruction and Development (the “Bank”) and India (the “Borrower”), dated _______, providing the above Loan. For the purposes of Section 2.02 of the General Conditions as defined in the Agreement, any 1[one] of the persons whose authenticated specimen signatures appear below is authorized on behalf of the Borrower to sign applications for withdrawal [and applications for a special commitment] under this Loan. For the purpose of delivering Applications to the Bank, including by electronic means, 2[each]of the persons whose authenticated specimen signatures appears below is authorized on behalf of the Borrower, acting 3[individually] 4[jointly], to deliver Applications, and evidence in support thereof on the terms and conditions specified by the Bank. 5 [This confirms that the Borrower is authorizing such persons to accept Secure Identification Credentials (SIDC) and to deliver the Applications and supporting documents to the World Bank by electronic means. In full recognition that the World Bank shall rely upon such representations 1 Instruction to the Borrower: Stipulate if more than one person needs to sign Applications, and how many or which positions, and if any thresholds apply. Please delete this footnote in final letter that is sent to the Bank. 2 Instruction to the Borrower: Stipulate if more than one person needs to jointly sign Applications, if so, please indicate the actual number. Please delete this footnote in final letter that is sent to the Bank. 3 Instruction to the Borrower: Use this bracket if any one of the authorized persons may sign; if this is not applicable, please delete. Please delete this footnote in final letter that is sent to the Bank. 4 Instruction to the Borrower: Use this bracket only if several individuals must jointly sign each Application; if this is not applicable, please delete. Please delete this footnote in final letter that is sent to the Bank. 5 Instruction to the Borrower: Add this paragraph if the Borrower wishes to authorize the listed persons to accept Secure Identification Credentials and to deliver Applications by electronic means; if this is not applicable, please delete the paragraph. Please delete this footnote in final letter that is sent to the Bank. and warranties, including without limitation, the representations and warranties contained in the Terms and Conditions of Use of Secure Identification Credentials in connection with Use of Electronic Means to Process Applications and Supporting Documentation (“Terms and Conditions of Use of SIDC”), the Borrower represents and warrants to the World Bank that it will cause such persons to abide by those terms and conditions.] This Authorization replaces and supersedes any Authorization currently in the Bank records with respect to this Agreement. [Name], [position] Specimen Signature: ____________________ [Name], [position] Specimen Signature: ____________________ [Name], [position] Specimen Signature: ____________________ Yours truly, / signed / ______________ [Position] Attachment 2 - Interim unaudited Financial Statements (IFR) SUMMARY SHEET PROJECT NAME: Gujarat Resilient Cities Partnership: Ahmedabad City Resilience Project IMPLEMENTING AGENCY: AHMEDABAD MUNICIPAL CORPORATION REFERENCE PERIOD: FOR THE PERIOD XX-XXX-XXXX to XX-XXX-XXXX CUMULATIVE AT % REIMBURSABLE APPLIED TO & CLAIMED EARLIER RESIDUAL EXPEND REPORTED EXPEND EXPEND CLAIMED NOW Amount in INR Amount in INR CATEGORY Amount in INR Amount in INR Goods, non-consulting services, consulting services, Training and Incremental 10 100 10 1 5 5 Operating Costs under Parts A and C.2 Goods, Works, non-consulting services, consulting services, Training and 10 67 6.7 3 0 6.7 Incremental Operating Costs under Part B5 3 20 27 PBC 1 10 Goods, Works, non-consulting services, PBC 2 consulting services, Training and PBC 3 100 67 67 Incremental Operating Costs under Part 4 PBC 4 B1 and B2 PBC 5 PBC 6 PBC 7 10 Sub total 40 27 TOTAL 120 83.7 45 38.7 All figures in Indian Rupees Notes: The figures in the table above is test data to check the validity of the format SUMMARY SHEET PROJECT NAME: Gujarat Resilient Cities Partnership: Ahmedabad City Resilience Project IMPLEMENTING AGENCY: GUJARAT URBAN DEVELOPMENT MISSION REFERENCE PERIOD: FOR THE PERIOD XX-XXX-XXXX to XX-XXX-XXXX IBRD LOAN NO ______ CUMULATIVE EXPEND SL NO CATEGORY AS REPORTED AT % REIMBURSABLE DISBURSED TO BE REIMBURSED EARLIER NOW 1 1 Goods, non-consulting services, 100% - consulting services, Training and Incremental Operating Costs under Part C.2 2 2 Goods, non-consulting services, 100% consulting services, Training and Incremental Operating Costs under Part C.1 Total - - All figures in Indian Rupees Gujarat Resilient Cities Partnership: Ahmedabad City Resilience Project IBRD LOAN XXXX-IN INTERIM UNAUDITED FINANCIAL STATEMENT FOR THE PERIOD XX-XXX-XXXX to XX-XXX-XXXX GUJARAT URBAN DEVELOPMENT MISSION - SOURCES AND USES OF FUNDS Figures in INR ` Cumulative for Description For the period This Year Project Life A Opening Balances - Project bank Accounts - - - Short term deposits - - - Advances - - - Liabilities - - Sub Total A (Opening balances) - - - B Sources of Funds - GoG funds - Interest - Income other sources Sub Total B (Sources of Funds) - - - Total Fund Available (A+B) - - - 1 Fund Releases to AMC 2 Expenditures - - - C Developing state level institutional systems and capacities - - - C.1 - Developing state-level systems and urban knowledge ecosystem for emerging cities C.2 - Technical support for Project implementation and management Sub Total C (Uses of Funds) - - - Represented by E Closing Balances - Project bank Accounts - Short term deposits - Advances - Liabilities Total Closing Balance - - - Project Finance Officer, GUDM Project Director, GUDM Gujarat Resilient Cities Partnership: Ahmedabad City Resilience Project IBRD LOAN XXXX-IN INTERIM UNAUDITED FINANCIAL STATEMENT FOR THE PERIOD XX-XXX-XXXX to XX-XXX-XXXX AHMEDABAD MUNICIPAL CORPORATION - SOURCES AND USES OF FUNDS Figures in INR ` Cumulative for Description For the period This Year Project Life A Opening Balances - Project bank Accounts - - - Short term deposits - - - Advances - - - Liabilities - - Sub Total A (Opening balances) - - - B Sources of Funds - GoG funds - Releases from GUDM - Interest - Income other sources Sub Total B (Sources of Funds) - - - Total Fund Available (A+B) - - - A Strengthening AMC’s financial systems and performance - - - A.1 - Improving municipal revenue performance A.2 - Land-based financing A.3 - Strengthening AMC’s institutional systems for wastewater and stormwater management A.4 - Integrated GIS system for urban management, financing and service delivery A.5 - Strengthening municipal financial management systems A.6 - Climate-smart capital investment planning (CIP) B Resilient urban infrastructure and service delivery - - - B.1 - Expanding and upgrading wastewater treatment systems B.2 - Integrating and improving wastewater network systems including household connections B.3 - Wastewater recycling and reuse for circularity and resource efficiency B.4 - Industrial pollution abatement in Ahmedabad’s wastewater systems B.5 - City-wide integrated digital monitoring and control systems C Developing state level institutional systems and capacities - - - C.1 - Developing state-level systems and urban knowledge ecosystem for emerging cities C.2 - Technical support for Project implementation and management Sub Total C (Uses of Funds) - - - Represented by E Closing Balances - Project bank Accounts - Short term deposits - Advances - Liabilities Total Closing Balance - - - Uses of Funds applied to: Category 1 - Component 1 & 3.2 - IPF @ 100% of all expend reported Category 3 - Component 2 - IPF @ 67% of all expend reported until full drawal of Category Allocation Category 4 - IPF/PBC @ 67% of residual expend applied to PBCs as achieved Project Finance Officer, AMC Project Director, AMC Gujarat Resilient Cities Partnership: Ahmedabad City Resilience Project IBRD LOAN XXXX-IN INTERIM UNAUDITED FINANCIAL STATEMENT FOR THE PERIOD xxx-xx-XXXX TO xxx-xx-XXXX Payments Made During Reporting Period Against Contracts Subject to the World Bank's Prior Review All figures in Indian Rupees Contract No Supplier WB Control WBR No Contract Date Contract Date Of WB's No Amount Paid WB,s Share of Total (Cumulative) No Amount Objection to To Supplier Amt Paid to paid against Contract During Supplier during contract Period Period