qTrfu dqiLi?len ti in fa`m trfu H€idtqiq7i< (auten -Ii ) F,H. in indian Audit & Accounts Department Office of the Accountant General (Audit . ll) M.P. Bhopal 3F. FT.a.;a.q..-2;q5m;FqTfir;Eslp;a-`35 fas - io-Oi-2024 qfa' 3FT Tina Ir " ck8T5, ffl gil faQFT, aa 9TtFT, giv a7T{ fas ds.2, 9ha faH- faq # aT=T 5rfu ed ife qrfu givIT tGEF> g=E fa 5TiT faiT tife «rif5+iFT ffi gil tit.d\wlcii» tEs]pi a5 fan ut 2023-24 t3Trfu Oi 3Tha 2023 a 30 at 2023 aa+-) aJ autar -udiii.iu3! faBras I qgiv' 5qit5 fincrd-fa ha a, fa5 faq # gT{T 5rfu qd afha qrfu grIT tGEF> ;FE tis gTiT fair dtfin «irif=tl+cH qfaiaF Egiv qRiq\ulFT» (Eslp) ZFT faiha ai 2023-24 (3rafa. 01 3Tha 2023 a 30 * 2023 dzF) aT fair €qq am lfst a. 4,64,74,736 aT ffro lftr 5. 4,58,28,103 zfr qfatfi qFT apT qiq ed ga armen miuT qT 3Tfin giv te 3TTqtfr 3it afin € I tl d d cl CFJ 1. aThqaen mTUT-qT a+ 2023-24 (3Tafa 01 3Tha 2023 a 30 gut 2023 ff) ) Sffl 3Ti ...... `ESIP 'e' ,tife'.'|::..:i# tiaT: 53, 3whfca, 6iyi..uqiqdr, eha-462 011 glen : 0755-2553676 th: 0755-2553044 Add.: 53, Arera Hills, Hoshangabad Road, Bhopal462 011 Phone No.: 0755.2553676 Fax No.: 0755-2553044 E-mail : agaumadhyapradesh2@cag.gov.in Website:www.agmp.nic.in Reference Number: OBS-1157026 Subject: AUDIT CERTIFICATE ESIP 2023-24 Report on the Project Financial Statements FY 2023-2024 TO' The Additional Principal Chief Conservator of Forest, Green India Mission, Van Bhawan, Bhopal Report on the Project Financial Statements We have audited the accompanying financial statements of the Ecosystem Services Improvement Project (ESIP) financed by World Bank Grant No. TFOA3990. which comprise of the Statement of Sources and Applications of Funds and reconciliation of clalms to total applications of funds for the Period 1 April 2023 to 30 July 2023. 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 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 our audit provides a reasonable basis for our opinion. During certification audit, Interim Unaudited Financial Reports(IUFRs), Schedule of Expenditures (SOEs), vouchers and documents related to implementation of ESIP pertaining to FY 2023-24 (1 April 2023 to 30 July 2023) were test checked. In our opinion, the financial statements present fairly, in all material respects, the sources and applications of funds of Ecosystem Services Improvement Project(ESIP) for the Period 1 April 2023 to 30 July 2023. in accordance with the 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 reimbursement of expenditures incurred, and (b) except for ineligible expenditure as detailed in audit observations in Annexure(C) as appended to this audit report, other expenditures are eligible for financing under the Grant Agreement. Further, previous years disallowed expenditure is now released as per detailed in Annexure(D). During audit, SOEs/IUFRs and the connected documents were examined and these can be relied upon to support reimbursement under the Loan/Credit Agreement as per Annexure A, 8, C & D. This report is issued without prejudice to Comptroller and Auditor General (C& AG) of lndia's right to incorporate any further/detailed audit observations in the Report of C&AG of India for being laid before Parliament/State or UT Legislature. Encl.:-Annexure, as above. Dy. Accountant General Annexure-A Statement showing sources and uses of funds, reconcillatlon of claims and the details of component-wise expenditure incurred during the Year ZOZ3-24 {for the period 01 April Z023 to 30 )u[y Z023) in respect of World Bank assisted Ecosystem Services Improvement Project (Grant No. -TFOA3990) Table 1: Sources and use of funds Source and use of funds Amount in Rs. Opening balance (only if bank account is used) (a) 0 Funds received during the year a)) 4.86.21.066 Interest earned (c) 0 Total Receipts (d) 4,86,21,066 Total expenditure incurred during the year (e) 4.79.39.336 Closing balance (only if bank account is used) (0 0 Amount surrender to Govt./Remaining Budget (g) 6817 0 Total expenditure admitted in audit (h) 4,58,28,103 Claimable amount from World Bank (For 2023-24) 4,58,28,103 (i) compiled by audit on the basis of SOE's Table 2: Component-wise reconciliation of claims and expenditure {Amount in Rs.) Project components luFR Actual Amount Expendit Expenditur Figures Expenditur not ure e Admitted e as verified claimed in Disallow ln Audit in audit prescribedTime edlnAudit Component 1: Strengthencapacityofgovernmentinstitutionsinforestryand)andmanagementprogramsinMP 75,66,740 80,76,000 14,64,600 0 66,11,400 Component 2: Investmentforimprovingforestqualityinselected 3,35,19,786 3,35,19,786 0 4,01,397 3,31,18,389 landscapes Component 3: Scaling-up 0 0 0 0 0: \` sustainable land andecosystemmanagementinselectedlandscapes Component 4: ProjectManagement 63,43,550 63,43,550 0 2,45,236 60,98,314 Total 4.74.30.076 4.79.39.336 14.64.600 6,46,633 4,58,Z8,103 EREI Sr. Audit Officer Armexure- 8 rstatement of EXDenditurel Division-wise statement of total allotment made, expenditure incurred and expenditure allowed for reimbursement for the year Z023-Z4 (for the period 1 April to 30 )uly 20Z3) on Ecosystem Services Improvement Project {Grant No. - TFOA3990) Sl. Name of Total Total RE Disallowed Reimbursable No, Division Allotment Expenditure claimed jn by audit Amount (ln Prescribedpgried Rs.) (in Rs.) (in Rs.) (in Rs.) 1. DFO, N orthBetul 0 68,85,500 68,80,781 68,80,781 2. DFO,Narmadapuram 1,00,00,000 98,11,064 0 4J2anz 94,09,667 3. 4. 5. DFO, Sehore CF, SocialForestryCircle(R&E)Bhopal/SPIUMP DF0 Bhopal 62,16,568 22:I ,I rri .#fyR, 14,00,000 62,16,528 2,25,89,904 13,50,401 3,59,260 7,00,000 0 - 138 0 58,57,268 2,17,83,468 12,11,601 6. DFO (South)Chhindwara 1,50,000 1,49,960 1,49,960 0 0 7. D FO Ovest)Ch.hindwara 1,50,000 1,50,000 1,50,000 0 0 8. DFO (G)Khandwa 1,5o,ooo 1,0,5380 1,05,380 0 0 9. Other 5Divisions 0 8,71,300 6,85,318 0 6,85,318 Tota I 4,86,21,066 4,79,39,336 14.64.600 6,46,633 4,58,28,103 EREL Sr. Audit Officer Annexul.e-C Statement showing the details of disa]]owance lnade from the expenditure inculTed during the year 2023-24 (for the period 1 AprH to 30 July Z023) in respect of World Bank assisted Ecosystem Services Improvement Project (Grant No. -TFOA3990) S].No Name of Divlslon Amount(inRs.) ProjectComponent/ExpenditureOn Reasons 1 CF Social 1,06,436 4 Items Purchased after ESIP Forestry Circle C)osinp date i.e. 30.07.2023 (R&E)/SPIU MP 2 DFO (G) 4,01,397 2 Activities done after ESIP Narmadapuram Closing date i.e. 30.07.2023 3 DFO Cr) Bhopal 1,38,800 4 Amount allotted (Component 4) was irregularly used in item which was out of ESEE Annual Plan of Ooeration 2-2. Total 6,46,633 gr. Sr. Audit Officer 11 Annexure- D Statement showim! the details of disallowance made from the ext)enditure incur;eddurinE the_ I.revious vears now released Year of Component Amount now Division Remarks disallowance No, released(inRs.) 2022-23 2 1,48,900 DFO rGI Guna Utilizationcertificate an dVouchers 2 1,49,030 DEQm Mandsaur provided. Total 2,97,930 Sr. Audit Officer The original had problem with text extraction. pdftotext Unable to extract text.