Phone :2215-8359 235, Kamalalaya Center, 2nd Floor, 156A, Lenin Sarani, ifif * Kolkata - 700013 CHARTERED ACCOUNTANTS E-mail: ussahaco 4egmail,com ussahaco2018dgmai.com1 u saha(iirocketmail.com INDEPENDENT AUDITOR'S REPORT TO The Program Director, Institutional Strengthening of Gram Panchayat Program-IL Government of West Bengal Report on Audit of the Project Financial Statements Opinion We have audited the accompanying special purpose financial statements of Institutional Strengthening of Gram Panchayat Program-II (the Project), financed by the International Bank for Reconstruction and Development (IBRD) under Loan IBRD-8723 in and implemented by West Bengal State Rural Development Agency. These financial statements comprises of which comprise the Balance Sheet as at 31" March 2023, the Statement of income and Expenditure account and the Statement of Receipts and Payments for the year then ended on that date, and notes to the financial statements including summary of significant accounting policies (collectively referred to as the Project Financial Statements or PFS). In our opinion , the aforesaid special purpose Project financial statements gives a true and fair xiew of the financial position of the Institutional Strengthening of Gram Panchayat Program-IL as at 31st March 2023, in accordance with the financial reporting provision of Section 5.09 of the general condition of the World Bank read with the Loan Agreement IBRD-8723and Project Agreement both dated 22nd March 2017 described in Note 01 under Schedule U. Basis for Opinion We have conducted our audit of the financial statements in accordance with the Standards of Auditing (SA's) issued by the Institute of Chartered Accountants of India. Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of Financial Statements section of our report. We are independent of the implementing agency in accordance with the ICAI's Code of ethics issued by the ICAI and we have fulfilled our other ethical responsibilities in accordance with the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Emphasis of Matter We want to draw attention to Note 2 under Schedule U to the Preparation of Financial Statements describing the basis of accounting. The PFS is prepared to assist the Institutional Strengthening of Gram Panchayat Program-II under West Bengal State Rural Development Agency to meet the financial reporting requirement of the Project Loan Agreement dated 22nd March 2017, in respect of the preparation of the Project financial statements in a manner to reflect the operation, resources and expenditures related to the project. As a result this special purpose financial statement may not be suitable for another purpose. Our opinion is not modified in respect of this matter. Responsibilities of Management and Those Charged with Governance for the Project Financial Statements The Management of the implementing agency is responsible for the preparation and fair presentation of the Project Financial Statement in accordance with the financial reporting framework described in Note 2 to these financial statements, and for such internal controls as management determines is necessary to enable preparation of project applicable law and for such internal control as management determines is necessary to enable the preparation of Project financial statements that are free from material misstatement whether due to fraud and error. The Management is responsible for overseeing the Project financial reporting process. Auditor's Responsibility for the Audit of Financial Statements Our objectives are to obtain reasonable assurance about whether the Project financial statements, as a whole are free from material misstatements, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance,. but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate , they could reasonably be expected to influence the economic decisions of users taken on the basis of these Financial Statements. As part of an audit in accordance with SAs , we exercise professional judgement and maintain professional skepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the Project Financial Statements , whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is S higher than for one resulting from error as fraud may involve collusion. forgery, intentional omissions misrepresentations or override of internal control. * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the operating effectiveness of the internal financial control over financial reporting. Y 6. * Evaluate the appropriateness of the accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. * Evaluate the overall presentation, structure and content of the Project Financial Statement, including the disclosures and whether these financial statements present the Project's operation and underlying transaction and event in a manner that achieves fair presentation in accordance with the financial reporting provision reporting provision described in Note 2 under Schedule U to the Project financial statements. * We communicate with those charged with governance regarding , among other matters. the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during audit. * We also provide those charged with Governance regarding , among other matters , the planned scope and timing of audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Report on Other Legal and Regulatory Requirements Based on the audit of Project Financial Statements, we report to the extent applicable, that: a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit; b) In our opinion, proper books of accounts as required by law have been kept by the Society so far as it appears from our examinations of those books; c) The Project Balance Sheet, the Statement of Income and Expenditure, and the Statement of Receipts and Payments dealt with by this report are in agreement with the books of account; d) The project funds were utilized for the purposes for which they were provided. e) Expenditures, include assets created under the Project, shown in the Project Financial Statements are eligible for financing under the Project financing agreement For U.S.Saha & Co.Chartered Accountants FRN: 309037E CA Uday Sankar Siha (Partner) Membership No. 015491 UDIN: 23015491BGUSTR3043 Place : Kolkata Date: 16.10.2023 a4 INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-II WEST BENGAL IBRD-8723-IN Balance Sheet as at 31st March, 2023 Sources of Funds Schedule As at 31st March 2023 As at 1st arch Amount (Rs.) Amount (Rs.) Amount (Rs.) Capital Funds A 29.39,58.051.42 29.26,61.403 42 Restricted Funds B 1.94,64.69f674 97 221.37.34.1 1678 Current Liabilities Earnest MoneN 7.42.400.00 3.85.673.00 TDS under GST 2,84,787,OO 4,01.611 00 Income tax Deducted at Source 2,65,461.00 6,25,874 00 Professional Tax (50 00) 12,92,598.00 50 00 Total 2,24,17,20 324.39 2,50.78,08,728.20 As at 31st Miarch 2023 As at 3 IstM.~arch Application of Funds Schedule Asa _1s _ach22_A_t___ac2022 Amount (Rs.) Amount (Rs.) Amount (Rs.) Fixed Assets C 29.39,58,051.42 29.26.61,403 42 Current Assets, Loans & Advances Current Assets:- Savings Bank (ISGPP-1I)(A/C No 916010037641743) 1,84,5106,924.95 2.2123.65,400 95 Savings Bank (1SGPP-Il)(,AC No 7472494525) 10.0000,000.00 Cash in hand (ISGPP-ll) 4.530.00 2.436 00 Cash m hand (District Co-ordination Unit) P 1 12,548 00 24.922 00 Savings Bank (District Co-ordination Units) P.2 24,14,382.02 25.21. 165 02 1,94 75,38.384. 97 Loans & Advances Advance to Staff D 44,501.00 20.501 0o Security Deposit E 1,79,387 00 2,12.899 81 2,23.888 00 Total 2,24,17,20,324.39 2,50,78,08,728.20 Significant Accounting Policies and Notes to Accounts U For and on behalf of t'.S.SAHA & CO. Chartered Accountants Firm's Registration No: 309037y CA Uday Sankar Saha Partner Programme Director Membership No. 015491 lo I1lDIN:23015491BGUSTR3043 Place : Kolkata Date :16.10.2023 INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-IL WEST BENGAL IBRD-8723-IN Income & Expenditure Account for the vear ended on 31st March, 2023 Income Schedule For the year ended 31st March 2023 For the period 1st April 2021 to 31,1 Incom SchduleMarch 2022 Grant i Aid from World Bank Amount (Rs.) Amount (Rs.) Amount(Rs.) Amount (R8) Fund Utilised during the period 1.46,9U3,866.81 2.h4.o3.33_825 1 Grant In Aid from Counterpart Finance Fund Utilised during the period 1,40.94,97,279.00 2,36.46.8375 Interest from Bank Interest on Saving Bank 9,10,78,704 00 11isc.Receipts . Total (1) 2,96,95,79,84981 5,l11.3.94,488. 19 Expenditures Schedule For the year ended 31st March 2023 For the period st April 2021 to 31st March 2022 Amount (Rs.) Amount (Rs,) Amount (Rs.) Amount (Rs.) Lt erformance Based Grants Performance Grants based on BMC F, I 21 4 Performance Grants based on EMC F.2 1.10,24,81.359 00 Grant to Gram Panchayats (SFC PBG Phase-I GPs) F 3 73,33,32.611 00 Exan to Gram Panchayats (SFC PBG Phase-Il GPs) F 4 67.6 ,64.668.00 2.51.19,78.638 00 Formal Learning and Training:- GP Based Allocation G 1,06,80,019.00 21 .07958 o, lentoring Support Staff Cost H 19.46,89,993.00 2 1850,006 Operating Expenses 1 6.00,45.908 81 -7.1.I7 2,1 Training Expenses 7,587 00 2 25-47,43A488 81 System Development & Roll -out K L,28.05,609 00 54.58.688 Performance Assessment & Baseline L 77,98.854 00 81.q7326 2,06.04,463 00 Program Management, Coordination and Monitoring Consultancy for DLI Verification 37.76,000 00 Consultancy for Output Verfication 5418.403 00 SCU Operating Cost 1 1.03,08.352 00 1-.42,17; t SCU Staff Cost N 1.04,46,829.00 i ,14.42274 Computer & Equipments for Project Offices 0 4,06,833.00 1 99 Office Setup Cost Q 2.80.064 00 (,,,8 Project & Citizen Communications R 3.82,300 00 16 28 7 310,18,781 00 Operating Expenditure-Counterpart Finance S Operaing Expenditure-State Fund T 4,94,75 756.00 *Total (2) ___ _2,87.85,01,145.81 ;.00. 7 76h 6 Excess of Income over Expenditure (1-2) transferred 89 0787,04.00 1.03,6.912.011 4w Significant Accounting Policies and Notes to Accounts U For and on behalf of U.S.SAHA & CO. Chartered Accountants 340 Firm's Registration No: 309037E CA day Sankar Saha Programme Director Fi(n Membership No. 015491 0 LDIN:23015491BGUSTR3043 Place :Kolkata P Date 16.10.2023 INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-II WEST BENGAL IBRD-8723-IN Receipts & Payment Account for the Near ended 31st March, 2023 For the year ended 31st M1arch 2023 For the Year ended 31st March 2022 Receipts Schedule Amount (Rs.) Amount (Rs.t Amount (Rs.) Amount (Rs.) Opening Balances Savings Bank (SGPP-II)(AC No 916010037641743) 2,21,23.65,400 95 2.66,53.00,394 65 Cash in hand (ISGPP-1l) 2,43600 Cash in hand (District Co-ordination Units) P j 24,92200 23,182 00 Savings Bank (District Co-ordInation Units) P.2 25,21.165 02 45,07,810 02 Savings Bank (PBG ACCOUNT-DPRDO) 2,21,49 ,1923 97 12.26.00630 2f67,10 57 39' 97 Grant in Aid Received Grant-In-Aid From Govt of West Bengal (IBRD) 1.01.58 000 00 3,10,27.53.000.00 Grant-In-Aid From Govt Of West Bengal (SFC) ,41,00.00,00000 l.33,80000000 2,52.0l58,000 00 4L44.07.3 ooD Interest from Hank interest on Savng Bak 15GPP-ll 9,10.78,704 00 11,03.69,692 00 PBG A C DPRDO S700 9, 10.78 704 00 11LO3.75.12 lis. Receipts Opening Balances of Adsance to Staff D 20301 00 -10,Q00 Opening Balances of Security Deposits F 112.89981 uj Cing olanc of Earnest Money Received 7.42.40ib 00 3,85,7t0 C sime Balances of Duties & Taxes TDS unoer GST 284,787.00 4.01,611 00 inzome Tax Deducted at Source 2.65,46 .00 25874 0 Professional Tax i5o.00) 5' Total 4,82,76,76,626.78 7,22,38,6,265.97 For and on behalf of L.S.Saha & Co.Chartered Accountants Firm's Registration No: 309037E CA U.S.Sahna Partner Membership No. 015491 UDIN:23015491BIGUSTR3043 Place: Kolkata Date 16.10.2023 f4 INSTITLTIONAL STRENGTHENING OF GRAMII PANCHAXATS PROGRAMME-I WEST BENGAL IBRD-8723-IN Receipts & Payment Account for the year ended 31st March, 2023 Payments Schedule For the year ended 31st March 2023 For the year ended 31st larch 2022 Amount (Rs.) Amount (Rs.) Amount Rs) Amount (Rs.) Performance Based Grants Performance Grants based on BMC 2.0,1364,848 00 Performance Grants based on EMC G.2 1.10.24,81_359 00 2 (3.3839.00 Grant to Gram Panchayats (SFC PBG Phase-1 GPs) G 3 7233.32,61 1.00 l.34.87,5,048 00 Grant to Gram Panchayats (SFC PBG Phase-II GPs) G 4 6761,64668.00 9804.618.00 Exoenditurr 2.5!. 19.78,638 00 Formal Learning and Training:- GP Based Allocation H 1.06,80,019 00 1.07.958 0, Mentoring Support Staff Cost 1 19 46.89,993.00 21,85,07.006 0 Operating Expenses o,00459081617722 9 Trainig Expenses 7.58700 5,4 7,43488 81.228 19 System Development & Roll -out L 128.05,60900 54.58.880 Performance Assessment & Baseline NI 77.98,854 00 Program Management, Coordination and Monitoring Consultancv for DLI Verification 37,76 000.00 26.95.352 00 L Consultoncy for Output Verification 54.18 40100 SCU Operating Cost N 03.08.352 00 1 1442,274 00 SCU Staff cost 0 1.34.46.829 00 1 50,92.995 00 Computer& Equipments for Project OMnces Q 4.06.835.30 10.14891 00 Office Setup Cost R 2.8006400 16.28,973,00 Proyect & Citizen Contunications 5 00 45, 67,390 00 S.6'.4 87s 00 ,,10, 18,781.00 Operating Expenditure - Counterpart Finance 7 s '1,0510 Operaing Expenditure-Stale Fund 4.94.75,756 00 2,87,8501,14581 580,0 OJ7 $76.s9 Opeing Balances of Duties & Taxes 1027.5500 0.o4 030 Opentmg Balance of Earnest Money 3,85,673 00 6._8,085 00 Closing Balances of Advances to Staff D 44.501 00 20 On Closing Balances of Secuity Deposits 1.79.387 00 2 g,899 8 Closiny Balances Savings Bank (ISGPP-II)(A/C No 916010037641743) 1,84,5106,924 95 1.23,65,400 95 Savings Bank (ISGPP-iI)A/C No 74724945251 10 00.00,000 00 Cash in hand (ISGPP-11) 4.530 00 2,436.00 Cash in hand (District Co-ordination Units) P 1 12,548.00 24.922.00 Savings Bank (District Co-ordination Units) PK2 24.14,38202 25.2 16302 .94.5.38,384.97 2.2j 4 29 Total 4,82,16,76,62678 ?22.3867.015.97 Significant Accounting Policies and Notes to Accounts U For and on behalf of U.S.SARA & CO. Chartered Accountants Firm's Registration No: 309037E CA d hnu 5 9Programme Director Membership No. 015491 UDIN:23015491BGUSTR3043 Place t Kolkata Date 16.10.2023 W INSTITUT1IONAL STRENGTHENING OF GRANl PANCHAYATS PROGRAMMIE-1l WEST BENGAL IBRD-8723-IN Schedules to the Balance Sheet Amount (Rs.) Amount (Rs.) Schedule Particulars As at 31st March 2023 As at 31st March 2022 A Capital Funds Opening Balance 29.26.61,403.42 2917,26.6 19,42 Add. Addition during the period 12,96,648,00 9,34,7500 Closing balance at the end of the period 29,39,58,051 42 29.26.61,403.42 Total 29,39,58,051.42 29,26,61,403.42 Amount (Rs.) Amount (Rs.) Schedule Particulars As at 31st March 2023 As at 31st March 2022 B Restricted Funds B.1 Transferred From Pro*ect Preparation dhance Loan Transferred from Project Preparation dvance B.2 Programme-BRD Opening Balance 1.52.46.63,148 78 95,18,67,01 97 Fund Received during the period 1.1101,58.000 00 3,10,27,53000 00 Add - Excess of Income Over Expenditure (Interest & 9.10,78,704 00 11,03.76.912 00 Misecllaneous Income) 2,72.58.99.852 78 4.16.49,96.97397 Less - Fund utilised during the period 1,46.90,03,866 81 2.64,03,33,825 19 1,25,68,95,985.97 1,52,46,63,148.78 B,2 Counterpart Finance Opening Balance 68.90.70,968 00 1,71,57.54,719 00 Received during the period 1,41,00,00,000 00 I.33,8000.000 00 2,09,90,70,968,00 3...37.54.71900 Less. Fund utilised during the period 1,40,94.97.279 00 2.36.46.83,751 00 Closing Balance 68,95,73,689.00 68,90,70,96800 Grand total 1,94,64,69,674.97 2,21,37,34,116.78 Ill______ _________________________ ___________________________ II INSTITUTIONAL STRENGTHENING OF GRAN] PANCHAYATS PROGRA MINIE-I WEST BENGAL IBRD-8723-IN Schedules to the Balance Sheet SeeueAmourit (Rs.) Amount (Rs,) ScheeduIe Particulars As at 31st March 2023 As at 31st March 2022 D *Adance toStaff Permanent Advance Asim Kumar Das 20.000 00 Sujata Pandey 2000 Malav Sarkar 000 100 4,1.0 20,000. Distriet Co-ordination Linits 4G,50100 4,00000 501.00 Other Advance 501.00 Total 44,501.00 20,50L00 Amount (Rs.) Amount (Rs,) c{hedule Particulars As at 31st March 2023 at 31st March 2022 F Securitv Deposits Bharat Sanchar Nigam Limited:- sopp-l 2000.00 2,000, North 24 Parganas 9990( 34 990 South 24 Parganas .91000.00 Nadia 00 00 200 00 Dakshn Dinajpur 2700.00 2,700.00 Burdnwan I 350.00 1,350.00i Bankura 8.606 00 8.606 00 Paschim Medinipur 1.500 00 1.500 00 Howhrh Mi 1pr1430.00 430 00i 18419 00 WBSEDCL 21.884.00 25,232,00 Malda 200 00 200 W .ooghly 84400 08440 North 24 Parganas L.900 L844600 Burdwan 630,963 00 13o,963 OC South 24 Parganas 3,63000 3.630 00 766.,00 766 00) CESC LTD 1,37,403.00 1.37.403.00 DCU.. HowTah 14,350.00 44,514,81 JIO INFOCOM North 24 Parganas 5.000 00 5,000.00 .laya Watek Industries Bharti Airtel 250 00 250 Total -0 I050 1,79 387.00 2,12,899.81 INSTITUTIONAL STRENGTHENENG OF GRANI PANCHAY.ATS PROGRAMNIE-I WEST BENGAL IBRD-8723-IN Schedules to the Balance Sheet Amfount (Rs.) A mount (Rs.) schedule Particulars As at 131 st Marchb 2023 As at 3 1st Marchb 202 2 Jp P, l Cash in Hland BAnkpurdar 1,252 00 4,856 00 Bankra 100 4.04 L OU Malagr 77,00 77,00 Purba Mediwipur 89700 3,1978 00 South 24 Parganas 100 Uttar DinajpLr 76 00 Nadia 2,165.00 2.165 00 Dakshir Dinajpur ,082.00 357,00 Ho-ah 3.781.00 2,458 00 Cooh-Behar 68000 1,344 00 Birbhum -1.062 00 12.548.00 24, 922.00 p 2 Cash at Bank Pasehim Bardhaman 65,480.00 1.31,741 00j Howrah 1.78,138.00 2.16 00 North 24 Parganas 1,03,188.00 I.43Å22.00 HOOghKr 47.345 00 54,296 00 South 24 Pargaras 61,214 00 9 1. 5 00 Uttar Dinajpur 2,58,623,00 30.689.00 Coochbehar 60.268.00 6)829 00 Bankura 53,817 00 5I.32800 Madna 16,527 00 6 1146.00 Dukshin DinaJpur 48,205 00 57 78 00 Purba Bardhaman 2,58,960 00 572.47 00 Birbhum 2,15,761 00 Nadia 59615.00 i 529 00 hargram 34.033 00 38.988 00 Purba Medinipur 312.888 00 41.124 00 Ahpurduar 28.455.00 27, 6.00 Jalpaiguri 3,41.332 02 3.56,248 02 Murshidabad 1,24.47000 1,48.55900 Purilta 45.802 00 83 830 O Pasehim Medinipur 1,00.26 100 95,90900 24,14.,382.02 24521,165.02 Total (P. I to P.2 24,26,930.0.25 46,0872 INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-II WEST BENGAL IBRD-8723-IN Schedules to the Balance Sheet ,iChedule- C Amount (Rs.) Particulars Openin Balanes Addition During the period Closin Balances Computer & Accessories 1,87,34,533. 93.240.00 1,88,27,773)2 Laptop 49.93,485.00 . 49,93,485,00 Printers 5.80,996.00 - 5.80.996.00 Furniture & Fixture 86,08,325.00 - 86,08,325.00 Mobiles 1,02.13,791.00 1,02 13.791.00 Office Equipments 69,35,408.50 92,73300 70.28,141 5( e f24,25,94,864.00 11,10,675.00 24.37.05,539.00 Total 29,6,6140342 12,96,648.00 29,39,58,051.42 L - - -- - ---- INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-1l NWEST BENGAL IBRD-8723-IN Schedules to the Receipts and Payments Account and Income & Expenditure Account Amount Rs.) Amount (Rs.) For the ycear ended 3Ist For the year ended 31s1 Schedule Particulars March 2023 March 2022 F Performance Basec ranta F i Grant to Gram Panchavats (PBG - BMC) Alipurduar District ,5,6645,951.00 Bankura District - 6,35,79,640.00 Birbhun District - 7,069,623.00 Burdwan Paschim District ,7219,092.00 Burdwan Purbo District 6,77,58,968.00 Ciochbehar District - ,8,58,814.00 Dakshin Dinajpur District 1,62,22,758.00 Hooghly District 16,76,72,488.00 Hokogah District - 8,38,99,974 00 Jalpaiuri District 10,01,31,626.00 Jhagrim District 99,23,960.00 Malda District 13,40,40,206.00 Mushidabad District 36,46 38,733 00 Nudia District 4,22,09,581.00 Nor 24 Parganas District 28,46,39,697.00 Paschi4 Midnapore District 5,95,29,503.00 Purba Midnapore District 11,46,96,928 00 Puarulia District 3,90,28,793.00 Siliuri Mohokoiia Parishad 3,70,07,729.00 South 24 Pargaias District 23,86,90316.00 Uttar Dinaipur District -8,4272,48 00 Total 2,10,13,64,R.00 F.2 Grant to Gram Panchavats (PBG - EMIC) Alipurduar District 2,78,75,595.00 8092600 Bankura District 3,37,44,612.00 46,26,471 00 Birbhurm District 3,67,85,420.00 42,52,931.00 Burbwan Paschi District 98,86,456.00 34,35,044.00 Burdwan Porbo District 4,00,40,043.00 60,26,424.00 Crochbehar District 2,05,51,365.00 15,30,399.00 cDaksht Dtajpur District 1,46,13,642.00 33,92,570.00 Hooghly District 9,34,09,066.00 1,53,79,155.00 Horahl District 3,38,30,280 00 6,73,204.00 Jalpaigur District 3,12,09,592.00 62,2,612.00 Jaargiram District 76,72,077,00 62,94,082 00 Marga District 6,88,70,556.00 1,58,74,702.00 Murslidahad District 13,40,27,252.00 1,10,22,448.00 Nadia District 3,38,58,388.00 79,75,634.00 North 24 Parganas District 13,91,96,125.00 73,82,177.00 PNschim2 Midnapore District 3,09,07,977 00 42,79,339.00 Purba Midnapore District 4,90,39,857.00 4,62,501.00 Purulia District 7,14,66,546.00 1,57,53,664 00 Siligri Mohokurna Parishad 1,69,40,767.00 23,26.258.00 South 24 Prganas District 14,73,78,337.00 3,97,89.435 00 Sttar Dinanpur District 6,1177,406.00 1.04,30 123.00 Total 1,10,24,81,359.00 17,63,38,399.00 INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-I WEST BENGAL IBRD-8723-IN Schedules to the Receipts and Payments Account and Income & Expenditure Account Amount (Rs.) Amount (Rs.) For the year ended 31st For the year ended 31st Schedule Particulars Narch 2023 March 2022 F 3 Grant to Gram Panchavats (SFC PBG Phase-I GPs) Bankura District 6,99,48,241.00 12.12,87,807.00 Birbhum District 8,53,82,123.00 15,30,71,473.00 Burdwan Paschim District 1,72,61,309.00 2,04,64,514,00 Burdwan Purbo District 10,32,27,752.00 16,85,49,595.00 Coochbehar District 4,46,41,571.00 13,78,18,432.00 Dakshin Dinaipur District 3,70,54,530.00 6,15,23,086 00 Howah District 7,47,63,481.00 15,32,10,915.00 Jhargram District 74,95,515.00 90,56,212 00 Nadia District 8,90,10,141,00 9,36,77,195.00 Paschirn Midnapore District 9,77,34,529.00 17,32,14,321.00 Purba Midnapore District 10,68,13,419,00 25,68,91,498.00 Total 73,33,32,611.00 1,34,87,65,048.00 FA Grant to Gram Panchavats (SFC PBG Phase-1I GPs) Alipurduar District 1,59,99,184.00 2.81,63,031.00 Bankura District 2,05,78,244.00 2,92,60,175.00 Birbhurn District 2,24,32,597.00 3,22,47,643.00 Burdwan Paschim District 60,28,990.00 60,09,059,00 Burdwan Purbo District 2,44,17,346.00 3,03,22,150.00 Coochbehar District 1,25,32,695.00 2,59,82,941.00 Dakshin Dinajpur District 77,94,537.00 84,39,653.00 Hooghly District 5,69,63,003.00 7,87.59,428.00 HoTalh District 2,06,30,488.00 3,63,88,282.00 Jalpaiguri District 1,90,32.329.00 4,57.59,328.00 Jhargram District 46.78,610.00 69.77,941.00 Malda District 4,19,98,856.00 6,45,02,086.00 Murshidabad District 8,17,32.911.00 16,1889,377.00 Nadia District 2,06,47,629.00 2,15.92,591.00 North 24 Parganas District 8,70,08,637.00 13,12.81,108.00 Paschim Midnapore District 1,88,48,397.00 2,74,54,262.00 Purba Midnapore District 3,08,58,047,00 5,13,50,875.00 Purulia District 4,35,81,957.00 2,39,36,236.00 Siliguri Mahakuma Parishad 1,22,18,108.00 1,69,23,761.00 South 24 Parganas District 8,98,74,713.00 11,98,18,135.00 Uttar Dinaipur District 3,73,07,390.00 4,07,46,556.00 Total 67,61,64,668.00 98,78,04,618.00 Total (F.1 to F.4) 2,51,19,78,638.00 4,61,42,72,91300 3 INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-II WEST BENGAL IBRD-8723-IN Schedules to the Receipts and Payments Account and Income & Expenditure Account Amount (Rs.) Amount (Rs.) For the year ended 31st For the year ended 31st Schedule Particulars March 2023 March 2022 G Formal Learning and Training GP Based Allocation Training Cost 1,06,80,019.00 211)7.958 00 Total 1,06,80,019.00 21,07,958.00 [ H Staff Cost __________ H I DCL Staff Cost Enilo e: Contribution Towards EPF 9,00.000.00 9.27 000 00 i t DCL 92.308.00 - Re :1raton to DCU Staff 2,10,46.887.00 2.26 97,296 00 2,20,39,195.00 2.36,24,296.00 H Mentor Staff Cost e-: Contribution Towards EPF 26,35,200,00 27,59.400 00 259,615 00 R eatior 6,46,90,361.00 677,71,199 00 6,73,25,561.00 7,07,90,214.00 lentoring Consultants 10.53,25,237,00 1 2.40,92.496 00 10,53,25,237.00 12,40,92,496,00 Total (H 2 + 112 1) 17.26,50,798.00 19,48,82,710.00 TOTAL 19.46,89,993,00 21,85,07,006.00 1 Operating Cost DC1 Operating Expenditure Advertisement 13.800.00 Annual Maintenance Charges 6.795 00 1,975 00 Books & Periodicals 13,450 00 Car Expenses 9.156.00 1.300 00 Cleaning 1,09.086.00 1,29,582 00 Convevance & Travelling 80.822.00 46.401 00 Cost of Accommodation 18.282.00 21.135 00 Cost of Food 50.228 00 21,88700 Electricin 3.11,227,81 4,18,875 19 Incentiv es 1,10,400.00 Q9,000 00 Internet Usage Charges 2.24,385.00 3,23,098 00 LAN Maintenance Charges Meeting & Workshop 6,91,07600 8.37,798 00 Miscellaneous Expenses 98,929.00 2.51,715 00 Office Maintenance 41360.00 52.319 00 Office Refreshments 3,81,433 00 4,18.530 00 Office Rent 5.12.520 00 6,48,276 00 Postage 2,01600 4.595 0. Printing 22.400 00 8,968 00 Remuneration to Support Staff 35,07.760 00 42.45,4801 0 Staff Welfare 4.800 00 7 710 00 Stationeries 2,73.934 00 9.26,546.00 Subscription 1,000 00 1,000.00 Telephone Charges 43,347 00 25,953.00 Tonner Cartridge 1 065 00 17.840 00 Training 14,465 00 4,050 00 Vehicle Charges 13,83429 00 5,5)0,716 0i 9,23,715.81 1,00.48,384.19 INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-Il WEST BENGAL IBRD-8723-IN Schedules to the Receipts and Paymnents Account and Income & Expenditure Account Amount (Rs.) Amount (Rs.) Schedule Particulars For the year ended 31st For the year ended 31st March 2023 March 2022 12 Mentoring Operating Expenditure Books & Periodicals 40,000.00 Car Expenses 2.11000 8,840.00 Carrage I2,320.00 Cleaning 1.08,095 00 1,02,030 00 Con ve%ance & Travelling 66,089 00 1.56,986.00 Cost of Accommodation 28,482 00 15.530.00 SCost of Food 8,897.00 17.066,00 Electricit\ 57.48300 56,936 00 Incenrws 1 29.600.00 1 3 500 00 :nreUnet Isage Charges 2,04,758.00 2,86.368 00 LAN Maintenance Charges MMT 2,68000 3.750.00 Meeting & Workshop 67,804 00 1,44.643 00 MaceOaneous Expenses 1,54176 00 3.19.95200 O__ e aintenance 13,935 00 7,825.00 Of e Refreshments 3.82,673 00 4.11.980.00 O eRent 1,27,050 00 I.8.510 00 8,308.00 15.295 00 r n :o Support Staff 30.98,160.00 37,34,760 00 aoeries 19.386.00 7?749 00 o Charges 34,729.00 30,267.00 S Cae 5459 00 1.220 00 4,285.009 Se hages 4.76,01.099 00 5,5930 ,746.00 5,21,22,193,00 6,15,69,338.00 Total (1.1 & 1.2) 6,00,45,908.81 7,16,17,722.19 Trarinmg Expenses Training of Mentors Cons elnces_Training 7,587,00 Total 7,587.00 - K SNstem Development & Roll -out IT Support for System Development 33.69.192,00 Support for GRM 61,471 00 6.4 .479,0 WVBMS, STARPARD-MIS & GPMS Support Support for GPMS 1,77,92000 2 ,0010 00 1.77,920.00 24,00000 CB & Monitoring Through Video Conferencing Equipment for VC 1110,675 00 250 00 Intemet Charges for VC 59.55700 79 785 00 Room Setup for VC .00.400.00 11.70,232.00 1.80A435.00 Support for GP internal and External Audit Consultaney for GP Internal Audit Manua: 89,64.500.00 67.11,840.00 GP Works Manual Consultancy for GP Works Manual 44,32,080.00 Online Vetting Software 22,56,160.00 User Support & Training Training & Workshop for SD 1,75,326.00 49.662.00 Total 1,28,05,609.00 1,54,58,688.00 INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-II WEST BENGAL IBRD-8723-IN Schedules to the Receipts and Payments Account and Income & Expenditure Account Amount (Rs.) Amount (Rs.) Schedule Particulars For the year ended 31st For the year ended 31st March203Mrh02 L Pefrance Assessment & Baselire Consultancy Fees for APA 77,98,854 00 1,97,32600 Total 77,98.854.00 19-7360 M SCE Operating Cost External Audit 5,90.000.00 8.85,000 00 Procurement Audit ofGP & SCU 5.27,343.00 Internal Audit 5,31,000,00 .54,10&00 Adverti sement 1,60,13500 1,86.67500 Air Fare - 29.90400 Books & Periodicals 4,448.00 3674 00 Carriage 3000 00 - Cleaning 6,300 00 5.790.00 GRM Helpline charges 15,138 00 94,392 00 ConveNance & Travelling 45.753 00 45.481 00 Cost of Accommodation 1.72600 11,294 00 Cost of Food 58,358 00 48.58000 Godow+n Rent 72.360 00 72.360 00 GPMS Helpline Charges 4.900.00 1.799 00 Incenti%es 9,00000 15000 00 Interest on TDS 5,195 00 1.00.760.00 Internet Usage Charges 15.57,43200 11,76,922 00 Meeting & Workshop 90,806.00 1,06,914 iC Miscellaneous Expenses 1,98.720 00 3.28,5 11.00 Office Refreshments 18,503 00 40,669 00 Pest Control Charges 18.025.00 23.010 00 Postage 8,078 00 1I374 00 Printing 1,17106 00 13.730.00 Remuneration to Support Staff 5.42,250 00 10,33,409 00 Staff Welfare - 13,500 00 Stationeries 58.161,00 65,208 00 Telephone Charges 16,63,394 00 18.29,628 00 Tonner Cartridge 80,919 00 3.87.361 00 Vehicle Charges 38,71,92900 417 1,32i 00 Remuneration 48.37300 Total 1,03,08,352.00 1,14,42,274.00 N SCU StaffCost Remuneration 92,29,511 00 1 732 8 0570 Gratuity 5.13.403 00 7,77,345.00 ta Employers Contribution Towards EPF 3 45,600 00 5,29,200 00 Employers Contribution Towards EPF-Admin Charge 3,23.400 00 4,07.850 00 Damages on EPF 45.520 00 2 2,227 00 Employers Contribution Towards Insurance 10,0 050) 1 b,803.00 Total .04,46,829,00 1.502995.00 INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-Il WEST BENGAL IBRD-8723-IN Schedules to the Receipts and Payments Account and Income & Expenditure Account Amount (Rs.) Amount (Rs.) For the year ended 31st For the year ended 31st Schedule Particulars March 2023 March 2022 0 Computer & Equipments for Project Offices Repairing & Maintenance of Computer & Other Equipments 1.84,325,00 176,081 00 Tally Softwares 43.330.00 90,270 00 Computer & Mobile Accessories 59,000.00 1 6,983 00 Antivirus Softwares 1,275 00 Computer 34,240,00 1,94.729 00 Equipments 85938.00 735,553 00 Total 4,06,833.00 13,14,891.00 Amount (Rs.) Amount (Rs.) For the year ended 31st For the year ended 31st Schedule Particulars March 2023 March 2022 Q Office Setu_p Electrical Equipements 6.795 00 3 50,958.00 Furniture & Fixture - 81,999.00 Interior Decoration 2,63,39900 1] 45,753 00 Miscellaneous Expenses 9,870 00 8.974 00 Relocation & Setup of PMLU Office - 41289 Total 2,80,064.00 16,28,973.00 Amount (Rs.) Amount (Rs.) For the year ended 31st For the year ended 31st Schedule Particulars [ March 2023 March 2022 R Prolect & Citizen Communications IEC Expenditure 3,12,345.00 1.43.998 00 Project Branding - 41,353 00 Puja Branding - 21,000 (i0 Consultancy Fees of Communication - 43 7,242 00 1EC Material Printing 65.492.00 15.000 00 Project Branding DCU 4,463.00 28,800 00 Total 3,82,300.00 45,67.393.00 Amount (Rs.) Amount (Rs.j For the year ended 31st For the year ended 31st Schedule Particulars March 2023 %larch 2022 S Operatiny Expenses-Counterpart Finance Consultancy Fees for Mentoring Support -(026,103 00 Employers Contribution towards EPF - )..200 00 Emplo%ers Contribution towards EPF MMT 4.82.400 0 Remuneration to DCU - 45,27.382 00 Remuneration to MMT - K,18.82.000 00 Total -2,8L1E408500 巨 INSTITUTIONAL STRENGTHENING OF GRAM PANCHAYATS PROGRAMME-11WEST BENGAL Schedule- U: Significant Accounting policies and Notes to Accounts 1. Overview of the project Institutional Strengthening of Gram Panchayats(ISGP) Program 11 is implemented under West Bengal State Rural Development Agency (WBSRDA) registered under West Bengal Societies Registration Act 1961. Government of West Bengal, with support from GOI and financial assistance from the World Bank, has designed and launched the second phase of ISGPP (ISGPP-11) in FY 2016-17. The Program Development Objective(POD) is to strengthen the institutional and financial capacities of Gram Panchayat(GPs) across the State, The ISGPP-11 is financed under World Bank Loan (IBRD) NO- 8723-IN, It covers the implementing units at State and Districts. The financial statement for the Program has been prepared for the period from I st April' 2022 to ) I st March 2023 The Program has been implemented in twenty districts during the aforesaid period. 2. Basis Preparation of Financial Statements The Financial Statements have been maintained on double entrv s"rstem adopting cash basis of accounting. Financial Statements are prepared in accordance with the Generally Accepted Accounting Principles(GAAP) including Accounting Standards followed in India to the extent applicable, Financial Statements have been Prepared in conformity with the Generally Accepted Accounting Principles are required in ten-ns of the financial reporting provision of section 5.09 of the General Condition of the World Bank read with the Loan Agreement IBDR-8723-IN and Project Agreement both dated 22nd march 201T The management required to make estimates and assumptions that affect the reported amount of assets and liabilities on the date of financial statements and reported amount of revenues and expenses for the year, Estimates are based on assumptions that management believes are reasonable under the circumstances, 3. Fixed Assets and Depreciation 43 Fixed Assets acquired have been valued at cost including all direct costs i.e. purchase price transportation expenses. installation charges and other expenditure incurred for bringing the fixed assets in working condition, including expenditure incurred prior to its first use. Memorandum records are maintained to exercise physical control over the assets. No depreciation has been charged on the fixed assets in the financial statements. 4. Revenue Recognition Fund received from State Government has been recognized as income to the extent of the revenue expenditure made during the year and the unutilized balance is shown as a part of the Restricted Fund . For expenditure incurred on Fixed Assets, a corresponding amount has been transferred to the Capital Fund. Interest earned on bank deposits during the project period is treated as project fund and accounted on receipt. 5. Valuation of Stock Materials and office supplies acquired for the program are charged as expenditure at the time of payment Memorandum Stock Register is maintained to control over the store items. 40t Phone :2215-8359 235, Kamalalaya Center, 2nd Floor, .C. a & Co. K156A, Lenin Sarani, Co. Kolkata - 700013 CHARTERED ACCOUNTANTS E-mail: ussahaco@Wgmaincom ussahaco2018@V_mail.com u saharairocketmail,com To The Program Director, Institutional Strengthening of Gram Panchayat-ll and Special Secretary in Panchayat and Rural Development Government of West Bengal Dear Sir, Management Letter in terms of Standards SA 260" Communication with those charged with Governance" issued by the Institute of Chartered Accountants of India. With respect to the subject of the letter and in relation to the external audit of financial statements of the ISGPP-II for the year ended 2022-23, we have equipped ourselves with the Program documents and the internal guidelines / circulars applicable during the period under audit. We have also reviewed the purpose of the program and evaluated the financials accounting system and related internal controls of the Programin order to plan and perform our audit. In terms of Standards of Auditing SA 260 "establishes an overarching framework for the auditor's communication with those charged with governance and identifies specific matters to be communicated." Issued by the Institute of Chartered Accountants of India, the purpose of this letter is to communicate appropriately with those charged with governance observations arising from the audit that are significant and relevant to their responsibility to oversee the financial reporting process. This letter to program director includes observations noted during the course of our audit examination in the following areas: 1. Matters having a significant impact on implementation of the program Procurement: Head Office a) Preparation of procurement plan has been made for the year 2022-2023 approved as on 13.04.2022. The following are the details of procurement plan for the financial year 2022-2023: 4a 3Package Descriptio Method of Quantit Procureme Estimated Remarks Ti'me7 WB/ISG Procureme From 3227 ISGP 32,27,00,0 This was NA PPn fGMProgram 00 under the II/G/01( Desktop Portal P a under plan in R-7) with UPS. WBSRDA 2022-2023 Printer but was &Scanner still not for all GPs floated for procureme nt processduri ng the course of WB/ISG Hiring of Combined 01 ISGP 30.00 000 This was NA PP firm for Quality Program underthe I/C/01 conducting Cum cost If under plan in (R-7) procureme Based WBSRDA 2022-2023 nt audit in System but was 100 (CQCCBS still not Sample ) floated for GPs in procureme West nt process Bengal during the from April course of 2019 to Deceberour audit December 2022 and for PMU for FY - 2022-2023 (Till December I)PP firmn for Quality Program under the (R-7 n f olile Baed WBSDA 022-2023 software systembuwa ialfr (CCCBSstil no Inenlflae4o our audit. WB/ISG External Combined 0 1 ISGP 5!00,000 This was 45 days PP Audit of Quality Program under the (under I/IC/03 ISGPP-II Cum cost 11 under plan in process (R-7) for the FY Based WBSRDA 2022023 p 2022-2023 System and the (CQCCBS procureme nt process has been metr N i completed for WB/ISG Hiring of Combined Nil Nil 12,00,00.0 This was 4 PP Services of Quality 00 under the wek II/C/0 HR Cum cost plan in (R-6) Agency Based 2022-2023 for System and the engageme (CQCCBS procureme nt of four )lt process type of has been mI/C/03 completed. for handholdi ng/ CB support to GP's (for o ne year) WB/ISG Procureme Combined Nil Nl20000 Tiwa 4 PP nt Audit Qualityuneth wek II/C/02 (for PMU) Cum c'Ost plnrh mek (R-6) for the Based 2022-2023 period System and the 202 1-2022 (CQCCBS procureme Z nt process has been completed. WB/ISG Exte rnal Combined Nil Nil5,000 Tiwa 45dy PP Audit of Quality ne h 4jII/C/03 ISGPP-II Cum cost plan mn (R-6) for the Based 2022-2023 period System and the from April (CQCCBS procureme 2022 to )nt process March has been 202 3 -completed, WB/ISG Internal Combined Nil Ni] 8,00,000 This was from Apnil (CQCCBS 2022- )procureme nt process Marchhas been 2023 cmltd WB/ISG Impact Combined Nil Nil 15,00,000 co was NA PP evaluation Quality underthe II/C/05 of ISGP Cum cost plan in (R-6) Program - Based 2022-2023 11 System but was (proposed) (CQCCBSstlno (R-6) Program II Based 2022-2023 (roposed) S L With the above time schedules that have been mentioned in the respective contracts of each vendors it has been observed that there is a delay in execution of the procurement contacts and every contract has exceeded the time limit mentioned in the contract, Apart from the gap in the timeliness execution of the contract the procurement plan was not totally executed in the financial year 2022-2023 as is given in the above chart. Below is an example of delay in execution of a contract with a third party vendor: Eg.) Hiring of Services of Agency for conducting Annual Performance Assessment (APA) 2020 m 3229 Gram panchayats of2l districts/SMP in West Bengal.This contract was awarded to Sutra Consulting Private Limited dated 03.02.2021. Original contract period was for 5 months that was from 10th February 2021 to 31st July 2021 but it got extended thrice the first extension 'as up to January 2022 (vide letter dated 29.07.2021) and having valid reasons such as: i) MCC period of 5 election extended from march 2021- may 2021 ii) Covid restrictions applied throughout the state. But the contract was extended upto 3 1.03.2022 (vide letter dated 3 1.03.2022. It resulted in extended period of 14 mo0nths for original contract. The contract was also delayed due to non completion of ELA Audit by the Gram Panchayats. Wih h aoe ie chdle ha av be mnioe i terepctvKcntatso ec vedrSthsbe bevdta hr sadlyi xcto ftepoueetcnat n Disbursements of Funds: * Performance Based Grants Cycle has not been maintained as per the guidelines mentioned in the Program Operational Manual Performance Based Grants are not disbursed in a timely manner as the Annual Performance Assessment (APA) 2020 was delayed by 14 months and also after that there was a delay in the submission of the report for DLI Verification. As per the current year observation disbursements of funds have been made in the later part of the year of the financial year 2022-2023 in January 2023 and February 2023which could have been earlier if such delays in the submission of APA report and DLI report would not have occurred. * Apart from the performance based grants ISGPP II also gives Advances to the DCUs for meeting up their operating cost which is Rs.2000 per Gram Panchayat. Amongst the 21 districts we have observed that only for South 24 Parganas the above amount has been violated. The following list comprises of the amount which is in excess of Rs.2000 per Gram Panchayat: DCU Month GP's Allotment Allotted Allotment South 24 Parganas Apr-22 310 620000 770567 150567 South 24 Parganas May-22 310 620000 770240 150240 South 24 arganas Jun-22 310 620000 712845 92845 South 24 Parganas Aug-22 310 620000 795165 175165 South 24 Parganas S§ep-_22 310 620000 72 7054 107054 South 24 Parganas Oct-22 310 620000 738 870 118870 South 24 Parganas Nov-22 310 620000 705096 85096 h South 24 Parganas Dec-22 310 6200001 721304 101304 South 24 Parganas Jan-23 310 620000 7193"34 99-334 South 24 Parganas Feb-23 310 620000 684959 64959 South 24 Parganas Mar-23 310 620000 718632 98632 On discussing with the authorities the reason given behind such excess allotment was that of hiring of boats .No separate instruction or orderfrom the appropriate authority was al found mentioning the reason however the excess allotment was mentioned in the note sheet for disbursement. District Offices The following observations have been noticed during the course of our audit in district level: * Advance weekly/fortnightly/monthly tour diary /tour program /Roadster are not maintained by the district offices for proper management of the vehicle. * Purposes of the utilizing of the vehicles are not mentioned in the logbook maintained at the district offices. Recommendation: * It is recommended to follow the PBG Cycle time schedules as mentioned in the Program Operational Manual. * Orders and instructions must be followed while providing advances to the Districts for meeting their operating cost as for one district the amount allotted has exceeded the maximum eligible allotment. II Opportunities for strengthening financial management records, systems and controls, together with recommendations for improvement. Statutory Payments: Head Office During the course of our audit, we have observed some discrepancieswith regards to payment of statutory dues Details are as follows: * Liability for Professional tax for the month of August 2022 was short booked by Rs.50, as per Tally it was Rs.40450 but payment made to the Government was Rs.40,500. * Liability for Professional tax for the month of September 2022 was short booked by Rs.50 , as per Tally it was Rs.40950 but payment made to the Government was Rs.41,000, * However there has been delay in the payment of Professional tax and the details are as given below: Monot payment days Payment April 2022 21.05.2022 15.06.2022 25 August 2022 21.09.2022 23,09-2022 2 September 22 21.10.2022 25.11.2022 4 October 22 21.11.2022 25,11.2022 4 November 21.12.2022 04.01.2023 14 3 2022 January 2023 21.02.2023 24.02.2023 3 February 9 2023 21.03.2023 30.03.2023 * There has been a delay in filing of GST return for the month of September 2022 which was filed as on 13.10.2022 so there was a delay for 3 days. * There has been a delay in payment of TDS for the following months: Date of Delay Deposit in Due date of number Month Deposit of day Apr-22 10.05.2022 07.05.2022 3 Oct-22 09.11.2022 07.11.2022 2 * TDS return 26Q for Quarter 3 of the financial year 2022-2023 has been submitted as on 20.02.2023 which should have been submitted by 31st January 2023. So there has been a delay of 20days for the said Quarter. Vehicle Charges During the course of our audit we have observed that in the state maximum hired cars are running on a monthly basis including fuels and other charges. The following has been observed: i) No agreements between the State Head Office and the vehicle hiring service parties have been found. The cars were hired on a monthly basis so procurement method of hiring was not followed.The following car have been hired but not maintained any agreement. a- Bandana Das (car no: WB-04G/0056) b- Goutam Saha (car no: WBO4H5198) e- Surendra Ravi Das (car no- WBO2AJ6085) d- Pual enterprise (car no: WB16AL9095) e- Kartick Singh (car no: WB04G3969) f- Debabrata Bal (car no.WB23C8189) g- MrsJinat Rehman (car no: WB10C4049) During the course of our audit we found that advance monthly / fortnightly tour diary for utilizing the vehicle for monitoring and proper implementation of the programme of the project by the staffs/ officials duly approved by the appropriate authority were not maintained at the district offices. It is also noted that the purpose of the utilizing of the vehicle by the staffs/officials / authorized personals is not mentioned in the log book to justify and control for the utilization of the vehicle properly according to the needs and norms of the programme. Godown Rent It has been observedthat no register has been maintained for items stored in Godown at 626 , Rabindra Sarani Kolkata 700003 so no records of items lying at godown is found. Miscelleneous A new bank account has been opened by the ISGPP in the financial year 2021-2022 and a transaction of Rs. 10,00,00,000 has been made (contra) from Axis Bank SCU. No particular orders or instructions or purpose of opening such bank account has been found by us during the course of our audit. There is also a Savings Bank Account (PBG Account - DPRDO) which is actually closed but still balance is lying in the books of accounts as Rs.0.20 Dr. District Offices District Coochbehar: Obsolete/Unserviceable fixed assets occupied a vast area of the office space which should be controlled by the management through the disposal of the unusable assets at an earliest possible as a proper managerial ability of the ISGP as mentioned below Sl. No. Name of Assets Quantity (Pes.) 1. Chair 8 2. Electric Tea Kettle 1 3. Desktop Computer (HP) 3 4. Laptop Computer (Pro 4 Book 4000 Series) 5 Laptop Computer 1 (HP6006U 240G6 ) 6 HP Printer (HO L Pro 2 P 1606 DN) 7 HP Scanner 1 8. Still Digital Camera (Sony) 3 9. UPS (APC 650-VA) 3 10. UPS (APC 700 Back-up) 1 11, UPS (Intex 850- VA) 3 12. Pen Drive 3 13. Stand Fan 2 14, Aqua Sure 1 15, Hard Disk 1 16. Canon Fax Machine (FAX 1 L 170) VV/ District Uttar Dinaipur: Obsolete/Unserviceable fixed assets occupied a vast area of the office space which should be controlled by the management through the disposal of the unusable assets at an earliest possible as a proper managerial ability of the ISGP as mentioned below: SI. No. Name of the assets Quantit Pcs) 1. SRD Book Case (Godrej) 1 2. SRD Locker (Godrej) 1 3. Keyboard 2 4. Lantop 5, Printer 7 SSRDDigitalCamera 4 7. SRD Video Camera 2 SRD LCD Projector 2 9. Wallclock I damage 10. Pen Drive 8 GB 1 11 Fogger Machine (COVID 1 1 9) District Purulia Obsolete ,Unserviceable fixed assets occupied a vast area of the office space which should be controlled by the management through the disposal of the unusable assets at an earliest possible as a proper managerial ability of the ISGP as mentioned below SI. No. Name of Assets Quantity (Pcs.) 1. UPS 2. Mobile (old +new) 29 3. Wall Fan 4. Light LED Panel 10 E6. Emergency LightI 7. oMobile Sim 8 DistrictJhargam Obsolete/Unserviceable fixed assets occupied a vast area of the office space which should be controlled by the management through the disposal of the unusable assets at an earliest possible as a proper managerial ability of the ISGP as mentioned below SI. No. Name of Assets Quantity (Pcs.) 1. Godrej Revolving Chair 6 2. Dongle(Airtel -4G) 2 3. External Harddisk I 4. Steel Water Filter 1 5. Camera Cybershot 1 6. Laptop Del 1 District Howrah Obsolete/Unserviceable fixed assets occupied a vast area of the office space which should be controlled by the management through the disposal of the unusable assets at an earliest possible as a proper managerial ability of the ISGP as mentioned below SL. No. Name of Assets Quantity (Pcs.) 1. Desktop 2 2. Latop 8 3. Pen Drive 20 4. Emergency Light 7 5. Printer 1 6. Chair 1 7 UPS 10 8 Aqua Guard I 9 Fax 1 10 Scanner 2 11 Wall Hanging Fan 2 12 Sign Board 1 13 Electric Kettle 2 14 Data Cad with (Airtel 5G) 1 15 Mobile Phone 22 Recommendations:With the above observations we can recommend that: * An acute attention is to be paid on making of statutory payments as there were delay in some cases. * Vehicle agreement is to be framed with the vehicle owners as there are no agreements observed. * Godown Register to be maintained with proper bifurcation and details of the items lying in the Godown. * Since we have observed unserviceable assets on the above mentioned districts and as per DCU Management. the Head Office is aware of those unserviceable assets lying in the District Offices. It is recommended the unserviceable asset disposal procedures should be initiated by the head office of ISGPPIL III Status of Maintenance of Program Books and Records District Offices District Alipurduar: * Place of execution of the agreement not mentioned in the respective agreement executed by the three vehicle owners namely a) Luthfar Ali Miya b) Murshad Alam and c) Subhash Das(N.B: Since been rectified during the course ofour audit). * The aforesaid owners of the vehicles has not signed at the bottom of the first and second page of the respective agreement. (N.B: It has been rectifiedduring the course of audit). * The vehicle owner and district coordinator of the above district has executed the agreement without affixing proprietary stamps and authorized stamps of DC.(N.B: Since been rectified during the course of our audit). * Luthfar Ali Miya, one of the vehicle owners has signed in all the requisite documents/ papers as Luthfar Miya instead as Luthfar Ali Miya which is mentioned in its records maintained at RTO of the respective districts. (N.B: Since been rectified during the course of our audit). * Permit in Form IV of RTO of the respective districts has not been submitted by the aforesaid three vehicle owners.(N.B, Since been submitted by only Murshed Alam out of three vehicle owners) * Fitness Certificate has not been submitted by Subhash Das. * Driving License of driver of the vehicle not submitted by Luthfar Ali Miya and Subhash Das (N.B: Since been rectified during the course of our audit). * Copy of the Log Book signed by the vehicle owner without affixing proprietary stamp. * Paid & Cancelled stamp has not been affixed on the payment vehicle bills. * Bills of Gobinda Bagehi bill no. 767 dated 28.07.2022 for an amount of Rs.3000 paid on 29.08.2022 not affixed proprietory stamp and also Paid & Cancelled stamp has not been put on the payment bill.(N.B: Since been rectified during the course of our audit). District Coochbehar: * The vehicle owner and the district coordinator of the respective district have executed the hiring vehicle document without affixing stamps of proprietor of the vehicle and authorized stamps of District Coordinator.(N.B. Only authorized stamps of district coordinator has been affixedbut Stamps of proprietor of the vehicles have not been affixed.) * The vehicle owner has not submitted the proper application form during the submitting of their vehicle bill for the respective months. Z * The vehicle owner has not affixed proprietary stamps both on their bill and enclosed copy of the log book. * Purpose has not been mentioned in their submitted copy of the log book. District Uttar Dinaipur: * Place of execution of the agreement not mentioned in the said agreement executed by the five vehicle owners namely a) Kishan Sahani b) Sabbir Ahmed Ansari c)Md.Mehboob Alam.d) Aktar Mahammad ( will be terminated duringthe month as per their statement)e) Atiur Rahaman (agreementwas not executed by him) ( Since been rectified during the course of audit ) * One of the vehicle owners Atiur Rahman has given his newly purchased vehicle to the district office on and from 01.08.2023 but no agreement has been executed by him because no requisite papers / documents from the RTO of the district were available till that date of the audit as per their stated statements. (Since been rectified during the course of audit ). * Permit in Form IV of RTO of the respective district has not been submitted by the xehicle owner Kishan Sahani, Sabbir Ahmed Ansariand Md. Mehboob Alam. * Valid tax receipt of the vehicle has not been submitted by the vehicle owners Kishan Sahani and Sabbir Ahmed Ansari. * Fitness certificate of the respective vehicle has not been submitted by the vehicle owner Sabbir Ahmed Ansari and Md. Mehboob Alam. * Forrn 23 of the vehicle number WB-59B/6084 has not been submitted by Mehboob Alam. * The agreement of the vehicle number WB-91/2067 has been executed by Kishan Sahani instead of Ramniwas Chowdhury who is an actual owner of the vehicle as per records of RTO and all requisite documents of the vehicle. A power of attorney attested by notary has also given by RamniwasChowdhury to Kishan Sahani and also executed a sale deed dated 02.03.2020 on stamp paper of Rs.20 which is highly irregular (N.B: Transfer the name of ownership will be done immediately and all the relative legaldocuments will be submitted shortly as per their statement) * The agreement of the vehicle number WB-59B/6084 has been executed by Kishan Sahani instead of Mehboob Alam with the actual owner of the vehicle as per records of RTO and all other requisite documents of the vehicle. (Since been rectified by Md. Mehebub Alam during audit) * Vehicle owners has not affixed their proprietary stamps on the submitted bills. * Copy of the log book for the used vehicles not signed by the owner opf the vehicle duly affixed their proprietary stamp. * Paid and cancelled stamps have not been affixed on the payment bills / vouchers. * Payment of cash amounting to Rs.2965/- against water supply bill numbered 536 dated 01.12.2022 to M/s Roy Water Supply and Rs.720/- to M/s Partha paper house dated 0 1.12.2022 have not been affixed proprietary stamp and not put on paid and cancelled stamp thereat.(Since been rectified during audit) Jalpaiguri District: * Place of execution of the agreement not mentioned in the respective agreement executed by the three vehicle owners namely a) Sukanta Biswas b) Guddu Singh c) Jyatika Das e) Jayanta Sarkar(N.B: It has been rectified during the course of audit). * Jyotika Das ,the owner of the vehicle and the authorized signatory of ISGP District of Jalpaiguri have not signed in the first page of the agreement. (N.B: It has been rectified during the course of audit). * The vehicle owner and district coordinator of the district have executed the agreement without affixing proprietary stamps and authorized stamps of District Coordinator. (N.B: It has been rectified during the course of audit). * Permit in Form IV of RTO of the respective district has not been submitted by Sukanta Biswas Guddu Singh Jyotika Das (N.B: Since been applied to the authority to issue permit) * The copy of the log book not signed by the vehicle owner duly affixed proprietary stamp. Purpose has not been mentioned in the log book for the respective months.(N.B: It has been rectified during the course of audit). * Payment for an amount of Rs. 1652 in connection with broadband fees paid to M/s Alliance Broadband vide their bill dated 15.03.2023 without affixing proprietary stamp and not putting paid and cancelled stamp on the aforesaid bill. Malda District: * Copy of valid tax payment certificate / receipt of vehicle department was not submitted to the district office by the vehicle owner Alpana Das, Sambit Das.(N.B : Since been rectified during the course of audit). * Copy of self atesteddriving license of the driver has not been submitted by the owner of the vehicle Safiqul Islam, Kartick Saha, Dilip Poddar, Mohd. Nasiur Haque, Naseeruddin to the district office for their records.(N.B: Since been rectified during the course of audit) * Self attested copy of fitness certificate of the respective vehicle has not been submitted to the district office for their records at the office by the vehicle owner Safiqul Islam, Dilip Poddar. Sambit Das, Mohd. Nasirur Haque, Naseeruddin.(N.B: Since been rectified during the course of audit) * Self attested copy of insurance policy of the vehicle has not been submitted to the district office by the owner of the vehicle. Mohd.Nasirur Haque., Naseeruddin.(N.B: Since been rectified during the course of audit) * Place of execution of documents have not been mentioned in the agreement executed by eight vehicle owners namely a) Alpana Das b) Safiqul Islam Car No, WB-65/C-6901, c) Safiqul Islam Car No: WB -65/D-4774, d) Kartick Saha e) Dilip Poddar D Sambit Das g) Mohd. Nasirur Haque h) Naseeruddin.(N.B: Since been rectified during the course of audit). * Copy of the log book submitted by Alpana Das not affixed proprietary stamp of the vehicle owner. Safiqul Islam has not been signed on the copy of the log book duly affixed proprietary stamp of the vehicle owner. * Payment of Rs.5,212 /- for purchase of stationeries to M/s Minati Agency agreegating of three bills amounting to Rs.1,064/- dated 4.11.2022 , Rs.1398/- dated 17,10.2022, Rs.2750 dated 11.10.2022 has not been affixed proprietary stamps and not submitted to the office any application for the payment of the bill.(N.B: Since been rectified during the course of audit). * Payment to the supplier for Rs.12,907 dated 23.11.2022 for refreshment cost of MRM for Ie month of October and November 2022 aggregating of two bills of Rs.6,560 and Rs, 6400 - dated 18.10.2022 and Nil without submitting any application through the accounts.Payment of cash for an amount of Rs.720 on 24.11.2022 to M/s Balaram Saha for reimbursement of five bills dated 12.10.2022 to 28.11.2022 without submitting any application.(N.B: Since been rectified during the course of audit) Purulia District * This unit engaged 9 no cars for execution of their programmes. The engagements of cars are made on the basis of one agreement executed between the car owners and the district coordinator on stamp papers valuing Rs. 10/-, or Rs.20/-, or higher amounts Rs.50/- covering a period of 01.05.2023 to 30.04.2023 and one car upto 3 1.08.2023 only. But the stamp paper dates ie purchase date are generally a latter date viz 04.07.2023, 12.07.2023. 13.06.2023 etc. * The unit engaged one non commercial vehicle (private car no. WB56U3735 )belonging to Sri T.N. Kuri. But sanction of the same from the appropriate authority was found. Jhargram District * While obtaining/making agreements with the car owners on the non-judicial stamp papers are obtained at a later date from the date of effectiveness of the agreement. * Vehicle Tax of Cars required renewal a) Vijay Mahato - Tax paid upto 20.08.2023 b) Tufan Dantapat- Tax paid uptol 3.08.2023 c) B.K. Hota Tax paid upto 03.04.2023 * Authority letter for drivers permitting them to run the cars requires renewal for a) Bijoy Mhato Exp on 01.03.2023 b) Tufan Dandapat Exp. On 02.09.2022 c) B.K Hota Exp on 22.10.2022 * Insurance of car of B.K. Hota (WB33D7763) expires on 10.07.2023 and requires renewal. Bankura District * Car Hire Agreements are executed on Non-judicial Stamp Paper which is on the date of the date of effective date of contract. ii)Susanta Malla WB67B2030 Fitness Certificate exp.06.09.2023 iii)Bhabani Malakar 1B67B1036 Permit since been expired. Murshidabad District * Place of execution of the agreement not mentioned in the said agreement executed by the twelve vehicle owners namely a)Md.Masidul Islam (w.e.f. 01.07.2022 to 31.12.2022) b)Prabir Kr. Das (w.e.f. 03.07.2022 to 31.12.2022) c)Kalyani Dutta (w.e.f. 25.08.2022 to 31.12.2022) d)Prosenjit Saha (we.f 01.07.2022 to 31.12.2022) e)Bidhan Mondal (w.e.f 01.08.2022 to 31.12.2022) f)Ganesh Ch. Saha (w.e.f. 01.09.2022 to 31.12.2022) g)Loknath Dutta (w.e.f. 04.06.2022 to 31.12.2022) h)Chhaya Dutta (w.e.f. 03.07.2022 to 31.12.2022) i)Forman Ali (we.f. 01.09.2022 to 31.12.2022) j)Mostaque Hossain (w.e.f, 01.09.2022 to 31.12.2022) k)Biswajit Saha (w.e.f. 24.09.2022 to 31.12.2022) 1)Md. Masidul Islam (wef 01.07.2022 to 31.12.2022) * The aforesaid twelve Agreements executed by twelve vehicle owners have already expired and further fresh agreements have not been executed by them till date. * The proprietary stamp has not been affixed on the submitted log book copy by the vehicle owners. Birbhum District * Place of execution of the agreement not mentioned in the said agreement executed by the five vehicle owners namely :- a)Pratap Mondal , b) Md. Nazimuddin, c) Kousik Chanda d) Supriya Das e) Saradish Mondal * The proprietary stamp has not been affixed on the submitted log book copy by the 2 vehicle owners out of five vehicle owners namely a) Pratap Mondal & b) Saradish Mondal (N.B : Since been submitted during the period of audit) Dakshin Dinaipur District * The proprietary stamp has not been affixed on the submitted log book copy by 3 vehicle owners duly signed by them. * Place of execution of the agreement not mentioned in the said agreement executed by the three vehicle owners namely :- a)Uday Sarkar, b) Hasan Sarkar, c) Partha Nandi * The aforesaid three vehicle owners have not signed on the Ist and 2nd page of the vehicle agreement and also by D.C. of ISGP. LI * The proprietary stamp of the vehicle owner and authorized stamp of D.C. has not been affixed on their signature in the Agreement. * Bill of M/S Rabin Water Supply for an amount of Rs.810,00 dated 10.04.2023 has been paid on 25.04.2023 without affixing proprietory stamp for the mentioned firm. * Copy of Fitness Certificate, permit, Tax Receipt, Pollution Certificate duly self- attested by the vehicle owner Uday Sarkar has not been submitted for official records threatened. * Copy of Fitness Certificate, permit, authorization letter to driver to drive the vehicle, Pollution Certificate duly self-attested by the vehicle owner Hasan Sarkar has not been submitted for official records thereat, North 24 Parmanas District * Advance weekly/fortnightly/monthly tour diary /tour program are not maintained by the district office. * The proprietary stamp has not been affixed on the submitted log book copy by I vehicle owner out of 9 vehicle owners provide vehicles on permanent basis by compliance of tendering process duly signed by them and also use 2 private vehicles on daily basis duly obtaining necessary approval from the appropriate authoritv(N,B : Since been rectified during audit). Hooghly District * The proprietary stamp has not been affixed on the submitted log book copy by I vehicle owners duly signed by them at the time of inspection presently eight vehicle owners. * Proprietary stamp has not been affixed on the vehicle agreement by the vehicle owner Howrah District * Proprietary stamp has not been affixed on the executed vehicle agreement by the vehicle owner duly signed by them. * Place of execution of the agreement not mentioned in the said agreement executed by the six vehicle owners namely :-a)Shambhu Nath Chowdhury, b) Rajab Dean, c) Smt. Sunita Ghosh, d) Arijit Maity, Amit Prasad Singh, f) Khipratim Mondal * The copy of the log book not signed by the vehicle owner duly affixed proprietary stamp. Purpose for utilizing the vehicle has not been mentioned in the log book. * The Car Agreement executed by the car owner Sri Sambhu Nath Chowdhury on the stamp paper of Rs.50.00 purchased in the name of Mr. A.K. De on 22.07.2023 which isnot in order. * The car agreement executed by the car owner Sri Shambhu Nath Chowdhury dt 16.08.23but all the documents of the car is in the name of Shri Ashok Baitalik who has sold this carto Sri Shambhu Nath Chowdhury by sale deed on stamp paper duly notary at Howrah Judge Court dt. 15.06.23 and not any documentary evidence to transfer the name of the ownership to the present owner of the said car no. WB 11 C/0401 which is highly irregular. * Copy of Fitness Certificate duly self-attested by the vehicle owner Shambhu Nath Chowdhury has not been submitted for official records thereat. * Copy of permit in form IV duly self-attested by the vehicle owner Rajab Dewan has notbeen submitted for official records thereat. * Copy of the Driving License, authority letter issued by the aforesaid six car owner to the driver for operating of the vehicle have not been submitted to the district office forofficial records thereat. * A bill amounting to Rs. 1500.00 dt. 16.03.2023 paid on 27.03.2023 to Sujit Manna for supply of lunch packets without affixing proprietary stamp and also not putting paid and cancelled stamp on the aforesaid bill. Recommendations: With the above observations we can recommendthat: * Proper and complete documentation process is to be followed by the vehicle owners before the vehicles come into operation. * Where there are no agreements ,agreements are to be framed with the vehicle owners. IV Accuracy of the programme financial statements. The following observations have been found during the course of audit for the financial year 2022-2023 in head office: * Security Deposit of Rs.21,776 (Current Assets) is lying in the books of accounts since March 2022.. * Advance to Staff Rs.501 DR. is being carried forward since the previous yearThis advance was adjusted on 04.04.2023. * A permanent advance of Rs.20000 is being carried forward from the previous year against which no adjustments have been shown throughout the year. This advance was given to Mr. Malay Sarkar in February 2023 which was yet not recovered or adjusted accordingly. * Books of Accounts are being maintained on Cash Basis which is defined by the Financial and Administrative Manual of the Program. There are certain payables which are not standing in the books of accounts in March 2023 like Salary Payable, EPF- Employee's Share of Provident Fund, EPF- Employer's Share of Provident Fund etc. as the programme follows cash basis system of accounting. On the contrary the statutory liabilities like GST TDS, Income Tax Deducted at Source and Professional Tax liabilities are standing as liabilities in the month of March 2023. Under the same programme two types of methods of accounting are followed.There is no uniformity in the accounting system.