Bihar Rural Roads development Agency Rural Works Department, Government of Bihar Letter No. - BRRDA (HQ)-MMGSY(WB)-364/15-Part-II /9%0 # t) Dated- 2- / 2__ From Nalin Kumar Sinha Project Director cum Nodal Officer, MMGSY WB Bihar Rural Roads Development Agency Rura Works Department, Government of Bihar To Mr. Justin Runji Task Team Leader, The World Bank, 18-20, Hindustan Times House, Kasturba Gandhi Marg, New Delhi-i 10001 Ref:- Loan/Credit No. 5938-IN PROJECT NAME: Bihar Rural Road Project (BRRP) Sub- Regarding- Submission of Audited Project Financial Statement (PFS) of BRRP for the year ended 31" March, 2021. Sir, With reference to the cited subject it is to inform you that the audit of Project Financial Statement of Bihar Rural Roads Project for the year ended 31st March, 2021 has been completed and it is being submitted herewith for you references please. Thanking You, Yours Sincerely Encl: As above. N1A (Nalin K ar Sinha) PD C rOfficer,CSY WB Projxt ii cwa- 'um N. dal Offer, MMGNY. Brrda JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Puri, Patna-23 bcpatnal996(gmaii.com PROJECT FINANCIAL STATEMENT BIHAR RURAL ROADS PROJECT (MUKHYAMANTRI GRAM SAMPARK YOJNA-WB AIDED) March 31st Audit u It e port BIHAR RURAL ROADS PROJECT Funded by - IDA Credit No. - 5938-IN Project id - P155522 AGENCY - BIHAR RURAL ROADS DEVELOPMENT AGENCY(BRRDA) H.O. : Flat No. 402, Nagina Complex, Behind A.N. College, Shiv Puri, Patna-23 (Bihar) - 0542-2364006 jbcpatnal996@gmail.com B.O. : 5, Siddharth Complex, Sigra Mahmoorganj Road, Sigra, Varanasi-221010 (U.P.) - 0542/2364006 Flat No. 202, SFS Pocket II , DDA, Dwarka Sector -9, New Delhi-110075, Mobile :09868390459 E-111, Near Sales Tax Office, Sector-S, Devendra Nagar, RAIPUR (C.G.)-492001 Ph. : 0771-4030329, Mob.: 9407682833 539/342, Salig Ganj Road, Mutthiganj, ALLAHABAD (U.P.) -211003 Ph.: 09839173777 JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Puri, Patna-23 jbcpatnal996(agmail.com BIHAR RURAL ROADS PROJECT INDEPENDENT AUDITOR'S REPORT To, The Members of the Governing Body of Society, Bihar Rural Roads Development Agency (BRRDA), Project Implementation Agency of Bihar Rural Roads Project. Report on the Audit of the Special Purpose Project Financial Statement (PFS) of Bihar Rural Road Project (IDA- Credit No.5938 IN) Opinion We have audited the accompanying Special Purpose Project Financial Statements (PFS) of Bihar Rural Roads Project financed by the International Development Association (IDA) - The World Bank under Credit -5938 IN and implemented by Bihar Rural Roads Development Agency. These Project Financial statements (PFS) comprise of Statement of Sources and Uses of Funds (IFR-1) as at 31st March 2021 and Statement of Expenditure by Project Components (IFR-2) for the period 01st April 2020 to 31s March, 2021 including the summary of significant accounting policies, other explanatory information and Notes to Accounts, collectively referred as 'Project Financial Statement (PFS)'.The period covered in this audit is from 01st April 2020 to 31s March 2021. In our opinion, and to the best of our information and explanation given to us , the aforesaid Special Purpose Project Financial Statement (PFS) give a true and fair view of the financial position of the Project as at March 31, 2021 and expenditure incurred for the period 1st April 2020 to 31st March 2021. Basis of Opinion We have conducted our audit in accordance with the Standards on Auditing issued by Institute of Chartered Accountants of India (ICAI). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Project Financial Statements (PFS) section of our report. We are independent of the Project Implementing Agency (BRRDA) in accordance with the ICAI's Code of Ethics for undertaking this assignment, and we have fulfilled our ethical responsibilities in accordance with ICAI's 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 The PFS is prepared to assist the Project Implementing Agency (BRRDA) to meet the financial reporting requirements of the Financing Agreements and Project Agreement dated May 29, 2017 so as to reflect the operations, resources and expenditures related to the Project. As a result, these Special Purpose Financial Statement may not be suitable for any another purpose. We draw your attention to Note A of the audit report. Our opinion is not modified in respect of these matters. Bihar Rural Roads Project-WB (2020-21) JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Pun, Patna-23 ibcpatnal996@gmail.com Responsibilities of Management and those charged with Governance for the Project Financial Statements LEF$) The Management of Project Implementing Agency (BRRDA) is responsible for the preparation and fair Presentation of these PFS and for such internal control as management determines is necessary to enable the preparation of PFS that are free from material misstatement, whether due to fraud or error. The management and those charged with governance are responsible for overseeing the Project Implementing Agency (BRRDA) financial reporting process. Auditor's Responsibilities for the Audit of the Project Financial Statements (PFS) Our objectives are to obtain reasonable assurance about whether the PFS as a whole are free from material misstatement, 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 not a guarantee that an audit conducted in accordance with the Standards of Auditing will always detect a material misstatement when it exists. Misstatement can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these PFS. As part of an audit in accordance with Standards of Auditing, we exercise professional judgment and maintain skepticism throughout the audit We also * Identify and assess the risks of material misstatement of the PFS, 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 higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the 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. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosure made by management. * Evaluate the overall presentation, structure and content of the PFS, including the disclosures and whether these PFS present the Project's operations and underlying transactions and events in a manner that achieves fair presentation in accordance with the financial reporting framework described in Notes to Accounts to the PFS. * 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 our audit * Provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. Bihar Rural Roads Project-WB (2020-21) 02. JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Puri, Patna-23 ibcpatnal996agmail.com Other Matter The Project Implementing Agency (BRRDA) has prepared a consolidated and scheme wise Entity Financial Statements for the year ended 31st March, 2021 on which the Entity Auditor (KRA & Co.) will issue separate audit reports to the Governing Body. These audit reports are expected to be issued by December 31 '2021. Report on Other Legal and Regulatory Requirements Further to our opinion on the PFS, we further report that: * We have sought and obtained all the information and explanations which to the of our knowledge and belief were necessary for the purpose of our audit; * In our opinion, proper books of accounts have been kept by the Project Implementing Agency(BRRDA) for the Project purposes so far as it appears from our examination of those books; * The PFS dealt with by this report are in agreement with the books of accounts; * The Projects funds were utilized for the purposes for which they were provided; * Expenditures, shown in the PFS are eligible for financing under the Project Financing Agreements; * Interim Financial Reports (IFR) submitted by the Project management to the World bank can be relied upon to support disbursement under the Credit, and adequate supporting documentation has been maintained to support these IFR claims; * The Project Implementing Agency (BRRDA) has an adequate internal financial control system and such controls were operating effectively as at March 31, 2021. * The Project complies with the provisions of the Financing Agreement and Project Agreement dated 29 May, 2017 and Financial Management arrangements contained in the Project Appraisal Documents (PAD) and Project Financial Management Chapter included in the Project Implementing Agency (BRRDA) Financial Management Manual, in all material aspects. For JAISWAL BRAJESH & CO. CHARTERED ACCOUNTANTS FRN: 07915C CA S eha Agrawal Partner M. No. 415433 UDIN: 21415433AAAAAF4704 PLACE: PATNA DATED: 23/12/2021 Bihar Rural Roads Project-WB (2020-21) 03 JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS AN. College, Shiv Puri, Patna-23 ibcpatnal996@gmail.com BIHAR RURAL ROADS DEVELOPMENT AGENCY (BRRDA) BIHAR RURAL ROADS PRQJECTS NOTE-A "GENERAL MATTERS" i. Vouchers are maintained by PIUs in the office files of respective works. However, works registers should be kept for effective monitoring and tracking of individual payments. ii. In GST, the taxable event is supply, which may be a supply of goods or a supply of services. Schedule 11 entry no. 6(a) read with Section 7 of the CGST Act, 2017 states that a composite supply of goods and services in the form of a works contract as defined in clause (119) of section 2 of CGST Act, 2017 shall be deemed to be a supply of service and the tax rate to be applied on such works contract is specified in Notification No. 20/2017- Integrated Tax (Rate) dated 22nd August 2017 wherein "Composite supply of works contracts as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a road, bridge, tunnel, or terminal for road transportation for use by the general public" is taxable. In case of payment related to those works which estimate were made with taking impact of GST in estimate (BOQ).R.A. Bill is made without disclosing GST separately, due to which TDS (GST) and TDS (IT)have been deducted on Gross amount .GST impact on old BOQ(Pre-GST) should be ascertained. iii. Security register is maintained at PIU's, which provide complete details of the Security Deposits, like NSC, FDR and BG (Bank Guarantee). However, separate bank guarantee registers and Contractor's Dues register should be maintained at PIU's. iv. The contract agreements have not been signed by the witnesses for both the parties in most of the cases. v. The agreement and contract document do not contain proper indexing. vi. Necessary subsidiary registers showing list of liability towards contractor's deposits as well as statutory dues are not maintained by PIU. List of outstanding liabilities on account of statutory dues as on 31.03.2021 are enclosed in Annexure-A. vii. PIU wise observation found during checking of tender documents, procurement procedures and other matters are described in "Annexure-B" Bihar Rural Roads Project-WB (2020-21) JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Puri, Patna-23 ibcpatnal996@gmail.com viii. We have found differences between previous years audited Project Financial Statements balances and IUFRs, in the heads provided below. These have been subsequently rectified by in following PlUs: Division's Amount as Amount as Difference Head Remark/ Name per IFR(Rs.) per PFS(Rs.) (Rs.) Compliance Chapra-1 51,882 84,216 32,334 Interest Rectified in IFR of 2018-19 Raxaul 42,32,698 44,32,698 2,00,000 PSD Rectified in IFR of 2018-19 Gopalganj 14,49,800 0 14,49,800 Royalty Rectified in IFR of`2018-19 Areraj 490799 506756 15957 Interest Rectified in IFR of 2019-20 Banka-1 1474986 1520137 45151 Interest Rectified in IFR of 2019-20 Buxar 136808519 136808520 1.00 Fund Rectified in IFR Allotment of 2019-20 Chapra-1 300920 304505 3585 Interest Rectified in IFR of 2019-20 Hathua 2865693 2925869 60176 Interest Rectified in IFR of 2019-20 Mahua 1268127 1278334 10207 Interest Rectified in IFR of 2019-20 Sonpur 902273 167158 735115 Labour Cess Rectified in IFR of 2019-20 Purniya 674549 678603 4054 Interest Rectified in IFR of 2019-20 Dumraon 461150 819962 358812 interest Rectified in IFR I of 2019-20 ix. Bank charges debited by the bank have neither been booked by PIUs in the manual cash book nor in Tally. As per management explanation, bank is not authorized to deduct any charges as per agreement. Therefore, they will appear in the bank reconciliation statement till their reversal entry is made by the bank. Details of Bank Charges are given in (Annexure-C). Bihar Rural Roads Project-WB (2020-21) Outstanding Balance as on 31.03.2021 Annexure-A ARARIA Opening Balance Additions Paid Closing Balance Royalty 94,071.00 1,259,976.00 963,036.00 391,011.00 ARERAJ Opening Balance Additions Paid Closing Balance Labour Cess 6,348.00 47,110.00 47,110.00 6,348.00 BAGHA-02 Opening Balance Additions Paid Closing Balance GST 372,856.00 - 372,856.00 Labour Cess - 186,428.00 - 186,428.00 Sgnorage Fee - 215,999.00 - 215,999.00 IT- TDS - 372,856.00 - 372,856.00 BAISI I Opening Balance Additions Paid Closing Balance lIT- TDS - 1,869,083.00 1,857,954.00 11,129.00 BARH Opening Balance Additions Paid Closing Balance Royalty 2,335,029.00 1,086,852.00 - 3,421,881.00 S.Fee 65,385.00 281,737.00 - 347,122.00 BHAGALPUR Opening Balance Additions Paid Closing Balance IT- TDS - 67,421.00 - 67,421.00 Labour Cess 67,421.00 - 67,421.00 Royalty - 651,240.00 651,240.00 S.Fee - 81,400.00 81,400.00 GST - 134,842.00 - 134,842.00 BIHARSARIF Opening Balance Additions Paid Closing Balance GST - 266,080.00 235,314.00 30,766.00 IT- TDS 133,040.00 117,657.00 15,383.00 Labour Cess - 133,040,00 117,657.00 15,383.00 S.Fee 278,462.00 277,894.00 568.00 Royalty 754,929.00 752,091.00 2,838.00 CHAKIA Opening Balance Additions Paid Closing Balance IT- TDS 2.00 249,139.00 249,139.00 2.00 CHAPRA-01 Opening Balance Additions Paid Closing Balance Labour Cess 136,139.00 22,668.00 22,668.00 136,139.00 SIKARNA DHAKA R Opening Balance Additions Paid Closing Balance Royalty 144,203.00 - 104,551.00 39,652.00 DHAMDAHA Opening Balance Additions Paid Closing Balance Royalty -954,181.00 279,111.00 675,070.00 DUMRAON I Opening Balance Additions Paid Closing Balance GST - 137,872.00 136,212.00 1,660,00 FORBESGANJ Opening Balance Additions Paid Closing Balance Royalty 1,409,461.00 475,643.00 1,885,104.00 OST 684,666.00 235,544.00 194,946.00 725,264.00 IT- TDS 659,308.00 117,771.00 97,472.00 679,607.00 Commercial Tax 1,270,713.00 1,270,713.00 Labour Cess 342,282.00 117,771.00 97,472.00 362,581.00 GOGARI Opening Balance Additions Paid Closing Balance GST - 1,152,844.00 730,440.00 422,404.00 IT- TDS - 1,152,834.00 730,432.00 422,402.00 S.Fee - 1,692,098.00 1,380,464.00 311,634.00 Royalty - 532,016.00 249,117.00 282,899.00 Labour Cess - 576,417.00 365,216.00 211,201.00 GOPALGANJ-01 Opening Balance Additions Paid Closing Balance Royalty 242,330.00 725,304.00 725,304.00 242,330.00 GOPALGANJ-02 Opening Balance Additions Paid Closing Balance GST 1,388.00 - - 1,388.00 IT- TDS 1,388.00 - - 1,388.00 Labour Cess 51,117.00 - - 51,117.00 IRoyalty 574,664.00 - 398,410.00 176,254.00 HAJIPUR Opening Balance Additions Paid Closing Balance Labour Cess 5.00 75,905.00 75,905.00 5.00 Royalty 311,311.00 224,339.00 224,339.00 311,311.00 IT- TDS 5.00 1 51,811.00 151,811.00 5.00 HATIHUA Opening Balance Additions Paid Closing Balance GST - 1,085,232.00 1,051,664.00 33,568.00 IT - T D S - 1,084,929.00 1,05 1,362 .00 33,567.00 jLabour Cess - 542,616.00 525,832.00 16,784.00 JAINAGAR Opening Balance Additions Paid Closing Balance Labour Cess 77,841.00 1,028,974.00 896,539.00 210,276.00 Royalty 257,691.00 3,093,333.00 2,516,012.00 835,012.00 IT-TDS 110,755.00 1,339,007.00 1,239,486.00 210,276.00 GST 155,682.00 2,057,948.00 1,793,078.00 420,552.00 KISHANGANJ-01 Opening Balance Additions Paid Closing Balance Labour Cess - 462,308.00 - 462,308.00 MAHNAR Opening Balance Additions Paid Closing Balance Royalty 407,683.00 - 407,683.00 Labour Cess - 99,959.00 - 99,959.00 Royalty 484,474.00 484,474.00 S.Fee - 127,817.00 - 127,817.00 MAHUA Opening Balance Additions Paid Closing Balance Labour Cess 78,339.00 67,284.00 67,284,00 78,339.00 MANIHARI Opening Balance Additions Paid Closing Balance Labour Cess - 208,430.00 - 208,430.00 GST - 372,592.00 94,924.00 277,668.00 S.Fee 307,689.00 232,732.00 74,957.00 IT-TDS - 186,296.00 47,462.00 138,834.00 Royalties - 1,146,128.00 797,024.00 349,104.00 MARHAURA Opening Balance Additions Paid Closing Balance GST 43,304.00 185,148.00 185,148.00 43,304.00 Labour Cess 108,972.00 92,574.00 13,076.00 188,470.00 Royalty 376,382.00 417,748.00 417,748.00 376,382.00 Sales Tax 1,388,323.00 - - 1,388,323.00 IT-TDS 21,672.00 101,018.00 101,018.00 21,672.00 MUZAFFARPUR EAST-01 Opening Balance Additions Paid Closing Balance Labour Cess 18,172.00 658,985.00 557,561.00 119,596.00 GST 36,344.00 1,317,970.00 1,115,122.00 239,192.00 Royalty 81,561.00 2,379,232.00 2,186,809.00 273,984.00 S.Fee 34,467.00 1,281,395.00 1,132,144.00 183,718.00 IT-TDS 36,344.00 1,095,374.00 942,565.00 189,153.00 MUZAFFARPUR WEST Opening Balance Additions Paid Closing Balance IT- TDS - 5,473,194.00 5,362,498.00 110,696.00 Labour Cess - 2,736,610.00 2,681,561.00 55,049.00 S.Fee 2,962,777.00 1,019,674.00 1,943,103.00 PAKRIDAYAL Opening Balance Additions Paid Closing Balance Labour Cess 282,680.00 210,567.00 - 493,247.00 IS.Fee 736,708.001 111,158.00 736,708.00 111,158.00 lRoyalty 1,833,075.00 300,601.00 1,833,075.00 300,601.00 PALIGANJ Opening Balance Additions Paid Closing Balance Labour Cess - 60,431.00 60,431.00 Royalty 414,573.00 414,573.00 S.Fee - 125,661.00 - 125,661.00 PATNA PATNA_ Opening Balance Additions Paid Closing Balance IT- TDS 39,500.00 1,202,401.00 1,202,401.00 39,500.00 PIULPARAS Opening Balance Additions Paid Closing Balance Labour Cess - 717,393.00 579,413.00 137,980.00 Royalty - 2,550,680.00 1,733,888.00 816,792.00 S Fee - 1,138,277.00 765,934.00 372,343.00 RAXAUL Opening Balance Additions Paid Closing Balance Royalty 387,999.00 419,009.00 316,801.00 490,207.00 S.Fee 67,295.00 134,616.00 98,596.00 103,315.00 SIWAN-01 Opening Balance Additions Paid Closing Balance S.Fee - 782,885.00 - 782,885.00 GST - 1,479,108.00 979,650.00 499,458.00 IT-TDS 1,479,108.00 979,650.00 499,458.00 Labour Cess - 739,552.00 - 739,552.00 Royalty - 2,211,553.00 - 2,211,553.00 SONEPUR Opening Balance Additions Paid Closing Balance GST 49.00 100,000.00 100,000.00 49.00 TEGRA Opening Balance Additions Paid Closing Balance Royallty - 142,945.00 72,160.00 70,785.00 S.Fee 176,668.00 105,325.00 71,343.00 VIRPUR Opening Balance Additions Paid Closing Balance GST - 2,329,638.00 2,182,644.00 146,994.00 IT-TDS 1,164,819.00 1,091,322.00 73,497.00 Labour Cess 1,164,819.00 1,164,819.00 Royalties 2,044,161.00 2,044,161.00 S.Fee 1,634,420.00 1,634,420.00 JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Puri, Patna-23 |bcatna996( ma il.com ANNEXURE-B " SUMMARY OF OBSERVATIONS RELATED TO PIlUs * BANKA-01 a. Bankers Certificate is not found in file for the Road- 1. "Bhitiya Dhawa PMGSY to Bangora" 2. "Rajpur to Gouripur Dhowa via Dubouni Patbai." b. Royalty Deposit hand receipts not present at audit time for verification of Royalty Amount. * BANKA-02 a. Maintenance of Agreement Stamp deed is maintained in haphazard way. b. Acceptance Letter from contractor is not available in file "Sarocha to basletwa". * DUMRAON a. Acceptance Letter from contractor is not available in file of Road Main Road Bankat hata to pidiya. b. Bankers Certificate is not found in file of Road- 1. Kesath Barouli rd to Nonia baba Bhatouli Rd. 2. Kushalpur rly gumati main Rd- harnaha. * FORBISGANJ a. Maintenance of Agreement Stamp deed is maintained in haphazard way. b. Acceptance Letter from contractor is not available in file of road Bhawani W03 se sajan chowk pmgsy Road. c. Bankers Certificate is not found in file of road NPG Chakandaha Deviganj PMGSY Rd Geruaa pul se midd * DANAPUR a. Bankers Certificate is not found in file for the Road T03 to Purvi tola road. b. Acceptance Letter from contractor is not available in file. c. BG/NSC/FD Verification letter not provided to us. * GOPALGANJ-01 a. Date of Commencement and Date of Completion of road are not filled on Agreement Stamp Paper. b. Bankers Certificate is not found in file 1. RCD Gahni to Paschim Harizon tola. 2. Kotwa to ujari parsauni 3. Thawe barkagao rd to indarwa. * MARHAURA a. The agreement and contract document does not contain the proper indexing. b. Corresponding to few of the roads, Lab Photographs, Quality Test report is not available in file of Road- 1. Semrha kalisthan to belaur pmgsy tak. 2. Snauli PCC to Snauli Dhobi tola. c. Acceptance Letter from contractor is not available in file of Road Panapur block office se uttarchamar toli dhenuki Pm. * RAXAUL a. Date of Commencement and Date of Completion of road are not filled on Agreement Stamp Paper. b. Insurance of Road does not shown to us for road name Paknahiya Garhwa Path to gad siswaniya. * MAHARAJGANJ a. Date of Commencement and Date of Completion of road are not filled on Agreement Stamp Paper lalji tola se mardanpur via S 011. b. Acceptance Letter from contractor is not available in file of Lalji tola se mardanpur via S011. c. Hand Receipts of Royalty chalan not present. Bihar Rural Roads Project-WB (2 020-21) JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Puri, Patna-23 jbcpatnal996@gmail.com * HATHUA a. Lab photograph and drawing are not found in file- Bhalpurawa to khalwe Tola L04 to thakurrichak Belwapmgsy to mathiya lala. b. Insurance paper of Roads not shown to us- Bhalpurawa to khalwe Tola L04 to thakurrichak Belwapmgsy to mathiya lala. 4.Hathua kusandh road to bigahi badi Isar * GOGARI a) Corresponding to few of the roads, Quality Test report is not available in file of Devtha to paikantNH 107Shivnagar P school to Koyala tola kaithiniy & Bari maira to shish banni via choti maira. b) Acceptance Letter from contractor is not available in file of Road NH 107 se kanjiri KS Ghar to sapha M School Terasi. * DARBHANGA-02 a. Date of Commencement and Date of Completion of road are not filled on Agreement Stamp Paper Road name -Naya tola Islampur to Kusumpatti. b. Bankers Certificate is not found in file for the Road Naya tola islampur to kusumpatti and Sahni tola REO road to katraul purbi tola. * DALSINGHSARAI a. Date of Commencement and Date of Completion of road are not filled on Agreement Stamp Paper of Harpur Rewari to harijan tola & L037 to Baina Road. b. Acceptance Letter from contractor is not available in file of T03 to Purvi tola road. c. Road Expenditure of 3rd Quarter Rs. 341250.00 show in IUFR 4th Quarter. * CHAPRA-01 a. Acceptance Letter from contractor is not available in file of Bridge NH-19 Path se serpur ganga nadi serpur ganga nadi chamar tola. b. Interest received during 4th Quarter Rs.71.00 but in tally show only Rs. 27,00. * ARARIA a. Bank interest Rs. 13590.00 received in 3rd Quarter but in JUFR Show Rs. 13349.00 Rs 241.00 Show in 4th Quarter. b. Rs. 10,07,490.00 Amount of VAT not deposits till Date. * PAKRIDAYAL a. Rs. 237415.00 Payment during 3rd Quarter but same amount show in IUFR in 4h Quarter. c. Acceptance Letter from contractor is not available in file. * BAGHA-01 a. Bankers Certificate and road insurance is not found in file for the road Patilar bazaar to dushadi patti. b. Raibari mahuawa path to manjharia. * VYASI a. The agreement and contract document does not contain the proper indexing. b. Corresponding to few of the roads, Lab Photographs, Quality Test report is not available in file of Devtha to paikantNH 107Shivnagar P school to Koyala tola kaithiniy & Bari maira to shish banni via choti maira. c. Acceptance Letter from contractor is not available in file of Road NH 107 se kanjiri KS Ghar to sapha M School Terasi. Bihar Rural Roads Project-WB (2020-21) Amount of Bank Charges not taken in Tally and stands in bank Reconciliation Annexure-C SI.No. Division Amount Remarks 1 Pumia 654.90 Amount Stands from 11.10.2017 2 Dhamdaha 88.50 Amount Stands from 18.12.2018 743.40 Amount Stands from 02.08.2017. . 638.25 Amount Stands from 05.06.2017 779.00 Amount Stands from 29.03.2019 1,097.00 Amount Stands from 07.03.2019 4 Chapra-2 265.50 Amount Stands from 31.07.2017 88.50 Amount Stands from 24.10.2017 265.50 Amount Stands from 11.01.2019 6 Marhaura 258.75 Amount Stands from 06.06.2017 177.00 Amount Stands from 26.02.2018 7 Gopalganj-1 265.50 Amount Stands from 24.07.2018 354.00 Amount Stands from 19.11.2018 513.30 Amount Stands from 21.08.2017 35.40 Amount Stands from 31.07.2017 9 Pg 35.40 Amount Stands from 24.10.2017 9 Pahganj 265.50 Amount Stands from 01.11.2017 10 Banka-1 265.50 Amount Stands from 21.07.2018 258.75 Amount Stands from 03.06.2017 11354.00 AmountStandsfrom6.03.2018 35.40 Amount Stands from 28.03.2018 12 Mahnar 123.90 Amount Stands from 28.01.2019 354.00 Amount Stands from 14.02.2019 13 Areraj 258.75 Amount Stands from 29.06.2017 86.25 Amount Stands from 17.06.2017 14 Chakia 265.50 Amount Stands from 05.06.2018 35.40 Amount Stands from 11.06.2018 258.75 Amount Stands from 04.04.2017 15 Raxaul 23.00 Amount Stands from 04.07.2017 345.00 Amount Stands from 13.06.2017 258.75 Amount Stands from 25.05.2017 265.50 Amount Stands from 04.04.2018 5.00 Amount Stands from 09.04.20 19 258.75 Amount Stands from 07.06.2017 18 Hathua 630.45 Amount Stands from 25.03.2019 19 Muzaffarpur East-O1 59.00 Amount Stands from 30.06.2019 35.40 Amount Stands from 20.03.2018 20 Masaurhi 300.90 Amount Stands from 20.03.2018 35.40 Amount Stands from 08.08.2018 265.50 Amount Stands from 08.08.2018 265.50 Amount Stands from 31.12.2017 21 Sikharana Dhaka 35.40 Amount Stands from 27.12.2017 177.00 Amount Stands from 19.02.2020 354.00 Amount Stands from 07.03.2018 22 Danapur 265.00 258.00 Amount Stands from 04.04.2017 23 Buxar 345.00 Amount Stands from 04.04.2017 34.50 Amount Stands from 26.05.2017 24 Pakridayal 265.50 Amount Stands from 01.07.2017 177.00 Amount Stands from 19.08.2017 258.00 Amount Stands from 15.04.2017 236.00 Amount Stands from 07.07.2017 354.00 Amount Stands from 07.11.2017 265.00 Amount Stands from 16.07.2018 25 Patna 413.00 Amount Stands from 07.07.2019 295.00 Amount Stands from 07.08.2019 59.00 Amount Stands from 01.11.2019 265.00 Amount Stands from 25.11.2019 291.00 Amount Stands from 25.03.2019 62.00 Amount Stands from 17.04.2019 JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Puri, Patna-23 ibcpatnal996(agmailtcom STATUS OF PRIOR AUDIT RECOMMENDATIONS:- S.N. OBERVATIONS STATUS OF REMARKS S.RT7 OCOMPLIANCE IBENIPATTI 1. Date of Commencement and Date of Complied Date of Commencement and Date Completion of road not filled on Agreement of Completion of road filled on Stamp Paper. Agreement Stamp Paper 2. Bankers Certificate is not found in file for the Complied Bankers Certificate is maintained Road Balha ghat to kamlawari purbi. in file for the Road Balha ghat to I_ kamlawari purbi. 2. JAINAGAR 1. Date of Commencement and Date of Complied Date of Commencement and Date Completion of road not filled on Agreement of Completion of road filled on Stamp Paper. Agreement Stamp Paper 2. Maintenance of Agreement Stamp deed is Complied Maintained In Systematic Way. maintained in haphazard way 3. Acceptance Letter from contractor is not Complied Acceptance Letter Maintained In File. available in file. 3.KATIHAR 1. The agreement and contract document does Complied Agreement & Contractor not contain the proper indexing. Documents proper indexed. 2. Date of Commencement and Date of Complied Date of Commencement and Date Completion of road not filled on Agreement of Completion of road filled on Stamp Paper. Agreement Stamp Paper. 3. Acceptance Letter from contractor is not Complied Acceptance Letter Maintained In available in file. File. 4.MADHUBANI 1. The agreement and contract document does Complied Agreement & Contractor not contain the proper indexing. Documents proper indexed. 2. Acceptance Letter from contractor is not Complied Acceptance Letter Maintained In available in file. File. 5.MUZAFFARPUR EAST-01 1. Agreement does not contain the signature of Complied Agreement Signed by Witness the witness. 2. The agreement and contract document does Complied Agreement & Contractor not contain the proper indexing. Road name Documents proper indexed. LOHARGAMMA SIMAN to SHERA TOLA Bihar Rural Roads Project-WB (2020-21) JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Puri, Patna-23 ibcpatnal996@gmail.com SURENDR PRASAD KE GHAR TAK 3. Insurance of roads not shown to us. Complied All Insurance Paper Maintained in 1. NH 102(HANUMAN MANDIR) to File. MADAPUR (PURVI TOLA) 2. NHPC ROAD to RATNAULI LAL PUR TOLA 6.MUZAFFARPUR-WEST 1. Acceptance Letter from contractor is not Complied Acceptance Letter Maintained In available in file. File. 2. The agreement and contract document does Complied Agreement & Contractor not contain the proper indexing. Documents proper indexed. 3. Bankers Certificate is not found in file for the Complied Bankers Certificate is maintained Road Balha ghat to kamlawari purbi. in file for the Road Balha ghat to I_ kamlawari purbi. 7.SAHARSA 1- Maintenance of Agreement Stamp deed is Complied Maintained In Systematic Way. maintained in haphazard way 2. Acceptance Letter from contractor is not Complied Acceptance Letter Maintained In available in file of road koshi river chorania to File. Raksha. 3 Bankers Certificate is not found in file for the Complied Bankers Certificate is maintained Road Koshi Bandh Telwa to Tira Ghat. in file for the Road Balha ghat to I I__ Ikamlawari purbi. &VIRPUR 1. Date of Commencement and Date of Complied Date of Commencement and Date of Completion of road not filled on Agreement Completion of road filled on Stamp Paper. Agreement Stamp Paper. 2. Bankers Certificate is not found in file REO Complied Bankers Certificate is maintained Path Lakshmi Astan to Bhandu paswan ke in file. Ghar Tak. 9.TRIVENIGANJ 1. Date of Commencement and Date of Complied Date of Commencement and Date of Completion of road not filled on Agreement Completion of road not filled on Stamp Paper. Agreement Stamp Paper. 2. Insurance of road not Shown to us. Complied Insurance of road Done. 10.BARH 1. The agreement and contract document does Complied Agreement & Contractor not contain the proper indexing. Documents proper indexed. Bihar Rural Roads Project- WB (2020-21) JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Puri, Patna-23 ibcpatnal996(agmail.com 2. Corresponding to few of the roads, Lab Complied All Papers Maintained in File. Photographs, Quality Test report is not available in file of chopra to Gehua 3. Acceptance Letter from contractor is not Complied Acceptance Letter from contractor is available in file of Road chopra to Gehua maintained in file of Road chopra to Gehua 11.DHAMDAHA 1. The agreement and contract document does Complied Agreement & Contractor Documents not contain the proper indexing. proper indexed. 2. Bankers certificate not found in File of Road Complied Bankers Certificate is maintained in Pipra To Harijan Tola Musahari file. 3. BG/NSC verification not done. Complied BG/NSC pleased in favor of EE Dhamdaha. Insurance paper of Roads not shown to us- Complied Insurance done for same. 1. Chandwa Petrol Pump To Sawaiya 2. Sarsi More To Gharari 3. Kadwawasa To Maheshpur Ghat Bhaya 12.G PALGANJ-02 1. Agreement does not contain the signature of Complied Agreement Signed by Witness the witness. 2. The agreement and contract document does Complied Agreement & Contractor Documents not contain the proper indexing. proper indexed. 3. Lab photograph and drawing are not found in Complied All Papers Maintained in File. file- 1. Supauli R.E.O. Road Purana Panchayat Bhawan se To Supauli Kund tola 2. Jhajhwa Barauli P.M.G.S.Y. Road. 3. Nawada RE.O. Path To Kahla Kothi. 4. Insurance paper of Roads not shown to us- Complied Insurance done for same. 1. P.M.G.S.Y. Katalpur To NH101 Bhumihar Tola 2. Nawada R.E.O. Path To Kahla Kothi 13. PURNIYA 1. Date of Commencement and Date of Complied Date of Commencement and Date of Completion of road are not filled on Completion of road not filled on Agreement Stamp Paper. Bihar Rural Roads Project-WB (2020-21) JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Puri, Patna-23 jbcpatnal996@gmail.com Agreement Stamp Paper. 2. Agreement does not contain the signature of Complied Agreement Signed by Witness the witness. 3. Acceptance Letter from contractor is not Complied Acceptance Letter from contractor is available in file of Dimia To Suraha Tola maintained in file. Dimia. 4. Insurance of Roads does not shown to us- Complied Insurance done for same. 1. Puran Devi Main Road To Mirjapur North 2. PMGSY Road Satkodariya To Devari Mohan Pur 5. The agreement and contract document does Complied Agreement & Contractor Documents not contain the proper indexing. proper indexed. Bihar Rural Roads Project-WB (2 020-21) BIHAR RURAL ROADS DEVELOPMENT AGENCY (RURAL WORKS DEPARTMENT, GOVT. OF BIHAR) Date: 22.12.2021 Management Assertion Letter To, Jaiswal Brajesh& Co, Chartered Accountant, Flat No. 402, Nagina Complex, Boring Road, Shivpuri, Patna-01 This representation letter is provided in connection with your audit of the Project Financial Statements (PFS) of the Bihar Rural Roads Project under Credit No. 5938-IN, implemented by Bihar Rural Roads Development Agency (BRRDA) for the year ended on 31.03.2021 for the purpose of expressing an opinion as to whether the Project financial statements give a true and fair view of the sources and uses of funds for the year ended 31.03.2021. We acknowledge our responsibility on the fair presentation of the project financial statements in accordance with the basis of accounting followed by us and we confirm to the best of our knowledge and belief, the following representations are made to you during your audit: * The Project Financial Statements are free of material misstatements including omissions. * Expenditure shown in the project financial Statements are made by the project. * The proceeds of the Credit provided by the World Bank have been used only for the purposes for which they were granted with due attention to economy and efficiency. * Project expenditures are eligible for financing under the Credit Agreement. * There have been no irregularities involving management or employee who have a significant role in internal control or that could have a material effect on the Project Financial Statements. * Procurement has been carried out as per the agreed procedures detailed in the Project Appraisal Document. We have made available to you all procurement documents relating to the project. * We have made available to you all books of account and supporting documentation relating to the project. * All complaints received and subsequent correspondence thereof has been made available. * The project has complied with the conditions of all relevant legal documents of the World Bank including the Financing Agreement; Project Agreement dated May-29, 2017 and Project Appraisal Documents. Authorized Signatory BRRDA Iur " (2-L. Proj C, ti: c,, - Urn N diA Nif~e,,vMGNY. iida SIGNIFICANT ACCOUNTING POLICIES followed for Bihar Rural Roads Project A. Basis Accounting Policies 1. The accounts for the Bihar Rural Roads Project are prepared following double entry cash system of accounting. This accounting policy is followed for all other schemes implemented by BRRDA. 2. The Interim Unaudited Financial Reports (IUFRs) submitted to the World Bank for claiming disbursement is adopted as 'Project Financial Statements' and it was agreed with The World Bank. B. Fund Received from Government of Bihar(GOB) 1. It is treated as Grant received from GOB. The part of grant utilized for creation of roads and other civil works are transferred to Capital Reserve Fund. The amount of grant to the extent utilized for administrative expenses and maintenance of roads are treated as Income of BRRDA to meet the expenses. C. Expenditure 1. Expenditure incurred for construction of roads/bridges are treated as assets. 2. Expenditure incurred for administrative expenses and maintenance of roads are treated as expenses. 3. Bills received from Contractors for ongoing works are charged to the accounts only after review and checking of bills and payments. However in case of completed works expenditure is charged to works after one month from end of completion of the work even if contractor does not turn up for payment, D. Income 1. Any income by way interest, fines etc belongs to the Government of Bihar and is therefore not treated as an income of the BRRDA. 2. Fines imposed are immediately recovered either from Security Deposit or Bills of contractor. 3. Interest credited to BRRDA's bank accounts by the bank is taken into accounts. The expenditure out of it is guided by the instructions/ guidelines issued by the GoB from time to time. E. Depreciation 1. No depreciation on roads is provided as BRRDA carries out routine maintenance & periodic maintenance of roads and bridges from separate fund provided by GoB. NOTES TO ACCOUNTS 1. Bihar Rural Roads Development Agency (BRRDA) is a society registered under the Societies Registration Act, 1860 and is under the direct administrative control of Rural Works Department, Govt of Bihar (GoB). It has been entrusted with the responsibility to strengthen the rural infrastructure and implementation of the National and State level programmes in the State of Bihar. It provides technical and managerial support to the programmes through advice on technical specifications, detailed project report preparation, project appraisal, fund flow and execution, engagement of Quality Control Monitors, management of monitoring systems and submission of periodic reports to the Ministry of Rural Development, Govt of India (Gol) and Govt of Bihar (GoB). BRRDA is a nodal agency for the implementation of Mukhya Mantri Gram Sampark Yojna (MMGSY) aided by The World Bank (Bihar Rural Roads Project). Presently this Project / scheme is implemented by BRRDA with the support of 84 divisions across 28 districts, designated as Project Implementation Units (PIUs) that provide connectivity to small habitations (population between 250-499) under MMGSY. 2. Flow of Funds, Project Expenditure & Loan Reimbursed: Under the Project, BRRDA receive funds from Rural Works department, Govt of Bihar (GoB) and it is released to the PIU Divisions for payment to the contractors. GoB with effect from April 01, 2019 has mandated use of Centralized Financial Management System (CFMS) for all Govt departments. As per new system, budget funds are allocated by Rural Works Department to BRRDA using CFMS and based on the requisition from Divisions (PIUs), fund allotments are made by BRRDA to the Divisions (PIUs). Payment advice along with scan copy of passed bills is send to treasury (Nirman Bhawan Treasury, where PL account of BRRDA is maintained) for their payment. The expenditure reports in the form of Interim Unaudited Financial Reports (IUFRs) are submitted periodically by BRRDA to The World Bank through CAAA office in Gol to claim disbursements in the ratio of 70:30 [70% from the World Bank and 30% by Govt of Bihar (GoB)]. BRRDA has received upfront payment of INR 908,23,99,193.00 for this project from Govt. of Bihar (GoB), against which expenditure of INR 809,64,82,456.00 has been made by BRRDA and the World Bank has reimbursed the claim of INR 501,28,01,885.00 to the state till 31.03.2021. 3. Interest earned and credited into the BRRDA's bank accounts till 31.03.2021 is Rs.938, 67,675.00. It is taken into the books as 'Interest and Incidental Funds'. The cumulative amount of interest earned in the Scheme's Nodal account in BRRDA and Divisions (PIU's) account will be utilised for the purpose of scheme, if required, with permission of competent authority or will be deposited into State treasury in designated budget head of GoB as per the direction/circular of the State Finance Department. 4. Project Expenditure: The Scheme / Project has two main components (a) Rural roads improvement; and, (b) Asset Management and Institutional Effectiveness. Net Expenditure under both the project components are as follows: S.No. Particulars FY 2020-21 Till 31.03.2021 1. Rural Roads Improvement [A] 189,70,81,060,00 806,30,34,776.00 2. Assets Management and Institutional Effectiveness [B] 131,76,396.00 3,34,47,680.00 Total [A+B 191,02,57,456.00 809,64,82,456.00 Books of Accounts: BRRDA and the Divisions presently maintain the books of accounts in manual form and computerized accounting software (TALLY). It is migrating to a newer version of the accounting software in all 108 divisions (including 84 project divisions) to efficiently manage the financial management functions, including timely consolidation of accounts for preparation of year-end financial statements. The Vendor has completed installation work of accounting software in all 108 PIUs and ledger balance as on 01.04.2021 and accounting data from 01" April 2021 onwards entered in new accounting (tally) software. Migration to new version is likely to complete by 31.03.2022. [FR 1 Bihar Rural Roads Development Agency Project Name: Bihar Rural Roads Project Credit No. 5938-IN Statement of Sources and Uses of Funds IFR for the period 01/04/2020 to 31/03/2021 (In Rs.) Period 01.04.2020 to Previous Year CTD Reimbursement % Reimbursable Amount from World Bank S.No Particulars 31.03.2021 __________ Current Period CTD 13 4 5 6 7-3*6 8=5*6 A Opening balance (i) Project Bank Account - Head Office including PLA balance 4083,82,777.00 50275,22,972.00 (ii) Project Bank Accounts - PIUs 6085,80,520.00 5308,78,046.00 (iii) Other Advances less Liabilities -501,70,249,00 -715,19,462.00 Total Opening Balances 9667,93,048.00 54868,81,556.00 B Receipts: (i) Funds received from Government of Bibar World Bank Loan 6942,89.146.00 50128,01,884.60 (ii) Funds received from Government of Bihar Counterpart Funding 20100,00,000.00 -45718,89,953.00 40695,97,308.40 (iv) Other Receipts (please specif) 137,46,762.00 245,62,11800 938,67,675.00 Total Sources of Funds 29905,39,810.00 16338,42,867.00 91762,66,868.00 C Project Expenditures Uoods, Works, Uonsultant services and non-consultmg services under (i) the project 19102,57,456.00 6670,49,819,00 80964,82,456.00 70% 13371,80,219,20 56675,37,719.20 (ii) Front End Fee 00% Total uses of Funds 19102,57,456.00 6670,49,819.00 80964,82,456.00 D Closing balance - (i) Project Bank Account - Head Office including PLA balance 836,49,814.00 4083,82,777.00 (ii) Project Bank Accounts - PlUs 10658,22,352.00 6085,80,520.00 (iii) Other Advances less Liabilities -691.89,812.00 -501,70,249.00 Total Closing Balances 10802,82,354,00 9667,93,048.00 Dated: 15.12.2021 Projt irqctor cum Nodal Officer MMGSY(WB) Admistrtive Officer, BRRDA Note: (i) Figure against item C (i) is to be taken from [FR 2 (Total of I & 2) M tn 6Kurmar A nga Administrative Officer (ii) Figure against item B (i) is taken from CAAA/AAAD. PuiharRural Road DeveOpment Aei7u PrOjxt LA-i..c-0,. 'um V dal B uaRaDvlpetgn Q lor, MMGSY. Brrd. Bihar, Patna IFR-2 Bihar Rural Roads Development Agency Project Name: Bihar Rural Roads Project Credit No. 5938-IN Detailed Statement of Expenditure by Components IFR for the period 01/4/ 2020 to 31/0312021 (in Rs.) Period 01.04.2020 to 31,03.2021 Cumulative to Date Less / (Add): Net Less / (Add): Add(Less): Net Increase/decreas Increase/decreas e In Deposit ToLa) Balance In in c in from Total Balance In Deposit from Total Allocation as Total Expenditure Mobilizadon Contractors and Net Expenditure as Mobilization Contractors Net S.No Particulars per PAD as per books Advance others Expenditure per books Advance and others Expenditure 1 2 3 4 5 6 7=4+5-6 8 9 10 11=8+9-10 1 Component - Rural Road Improvement 1(a) CIvil Works for Rural Roads (i) Contracts for Rural Road 19741,43,981.00 29,73,751.00 800,36,672.00 18970,81,060.00 84933,31.325.00 66,17,591.00 4369,14,140,00 80630,34,77600 (ii) Contracts for Bridges (iii) Pilots on innovative design and bridge construction sub - totall (a) 19741,43,981.00 29.73,751.00 800,36,672.00 18970,81,060.00 84933,31,325.00 66,17.591.00 4369,14,140.00 80630,34,776.00 Consultancy for Project preparation, iaplementation, and I (b) management sappot (i) Preparation of engineering designs and Surveys and Investigations (ii) Engineering Supervision (iii) Project Management Services (iv) Quality Monitoring (v) Safeguard Monitoring - (vi) Outcome Monitoring sab - total I (6) TOTAL 1 19741,43,981.00 29,73,751.00 800,36,672.00 18970,81,060.00 84933,31,325.00 66,17,591.00 4369,14,140.00 80630,34,776.00 2 Component - Road Sector Modernization and Performance Enthancement Modernization of policies, engineering practices, and buminess 2 (a) procedures 2 (b) Implementation of Asset Management Plan 40,97,943.00 40,97,943.00 40,97,943.00 40,97,943.00 htective Delivery of Road Maintenance- contracts for innovative 2 (c) delivery rimate Reslient and environmentally opumized road network and 2 (d) innovative technologies 14,16,000.00 14,16,000.00 14,16,000.00 14,16,000.00 2 (e) Institutional and Human Resource Development Streamlining and computerizing RWD key business processes, 2 (t) transparency, monitoring and citizen participation 2 (g) Studies and TA for improving Rural Transport Services 76,62,453.0 - 76,62,453.00 279,33,737.00 - - 279,33,737.00 2()Road Safety Management TOTAL 2 1 - 131,76,396.00 131,76,396.00 334,47,680.00 334,47,680.00 3 JFront End Fee Grand Total (I + 2 +3) 19873,20,377.00 29,73,751.00 800,36,672.00 19102,57,456.00 85267,79,005.00 66,17,591.00 4369,14,140.001 80964,82,456.00 Dated: 15.12.2021 Project Director cum Nodal Officer MM Y( ) Administrative Officer, 3RRDA ai n -u mar &nha Administrative Officer Note: Grand Total ofIFR 2 should match with Project Expenditure against iteNcSRQ1 & Ca.e3. u dal Bihar Rufal Road DevelopmentAgenq (H n r M MG Y Birds Bihar, Patna IFR-3 Bihar Rural Roads Development Agency Project Name: Bihar Rural Roads Project Credit No. 5938-IN Prior Review Contracts TFR for the period 01/04/2020 to 31/0312021 Contract no. WUR No. and Name of Original Contract Contract Revisions 3 and Description Date of WB Suppliers/ Payments of Work No Objection Contractora Date of Contract Date of Date of Additional Revised Date For Cumulative till Date Contract Amount[1] Commen- Completion 3 of Completion period Original Price Additional Total Total Payment cement Work of IFR Contract Adjustment Work made in INR equivalent NIL Dated: 15.12.2021 Proj~ect cu icer M SY ) Administrative Officer, 13RRDA LIaL lU Mar Wzn a A dministrative Officer Project i co - ur ' dal Bihar Rural Road Developre' - Cy [11Separate for each Currency of PaymQjE ol, t MV A V ia I dz Bihar, Patna Bihar Rura1 Roada Development Аgепсу ProJect Name: B1har Aural Rоядв Praject Credit Nы 5938-IN PIU-w1ьс Cantract Manltдrfпg Report Рггlод 01l04l2026 to ]1/03l2021 (1п RaJ Uptodate Ситтиlatlve Expenditure petaile of Project Вапk Асеоипh �п� °[ Tata1 Р-евв/[Адд�: Ne4 Road Адс�/{Lевв): E1ig1Ыe F1igiЫe Date ир to КМ Cumulative Ьаlалсе of E1igiЫe Bank Ваlапсе ав Bank Ваlапсе ав ипдег Net Ьаlапсе of Cumulatlve E�pendilиге Нал& Recelptв during Раутелtа during whieh Sank Name of РIц under Eupenditure ав Depoвit from CumulaHve at !he begiллing at the сlоаг of imple 1тр]ете рег boaka Mobiliтatian Солtrасlаrв алд Елрелдlhие �P�di[ure ав during 4he Ассоцпt No. дf тсраrt periad the report period the report period герок! period ассоилt menta пйНоn Advance Ыh�а оп 31,03,2020 202а21 reconclled tioп MAHUA 22 52.074 336i,85,050.00 - 42,98,844.00 3408,86,2б6.00 Э34Ь,83,660.00 62,02,546.D0 36071646761 111,21,769.00 92,22,286.р0 62,02,343.OD 141,41,512.00 31.03.2021 ARARIA 24 60.б74 42р0,бl,бб0.00 - 269,07,153.00 3931,54,507.p0 Э815,29,ЬОр.00 L16,24,907,00 Эб071591425 376,47,710.00 74,76,890.00 113,27,967.p0 Э37,96,633.00 Э1.О3.2021 ARERA] 7 17.504 13Ь4,78,297.00 - Ь8,20,222.Об ]29Ь,58,075.00 1234,70,Ч11.р0 61,67,I64.00 36071бр7Э46 119,7b,9б4.00 34,35,9t2.00 88,72,967.OD 85,3Ч,909.00 Э1.0Э.2021 ВА[�f1CA-1 l3 50.920 Э39Э,13,439.р0 - E51,48,485.00 Э241,64,954.00 Э007,б5,161.00 233,99,793.D0 36071594903 2бЭ,01,955.00 ]72,53,352.00 2Э3,99,793.00 201,55,514.00 3[.03.202] BANKA2 18 54.51D 3394,2b,333.00 - 95,68,0Э5.Об 3298,58,318.00 3227,36,b91.00 71,21,б27.00 36071595339 140,40,259.00 4[,98,897.00 71,49,621.00 110,89.535.р0 31.0Э.202[ Bl1XAR 9 23.Э55 1Э75,33,044.Ор - 78,Э2,964.р0 1297,00,080.00 I283,18,516.00 13,81,564.00 3б0715956р1 1l5,11,981.OD 48,Э1Т.00 1Т,2Э,б52.00 98,36,64Ь.00 31.0Э.2021 СНАКIА 15 6.1U8 3245,48,432.00 - 157,82,277,00 308В,16,153.00 284Ь,05,419.00 242,10,736.00 3607160830б 229,00,294,00 325,1s,164,00 247,42,173.06 30Ь,76,29б.00 Э1.О3.2р21 cHAPRA-1 8 19.9Э5 9за,7з,х9а.00 - 4ь,84,198.00 вв7,в9,09ь.о0 вб2,в0,97гоо 25,О8,и9.00 3607139Ы7г 8s,аз,н97.ап 22,ьь,в7s.00 зб,в9,з$Ь.о0 Т[,Ы,З8ь.ао Э1,О3.2621 CHAP1tA-2 2 8.Э47 47р,17,224.бр - 21,85,197.00 44$,32,027.00 448,32,027.00 - 36071606444 36,68,424.00 1,94,915.00 - Э8,Ь3,3Э9.00 31.p3.202] DNAKA 7 19.200 15Э1,47,782.00 - 45,65,Ы l,00 1465,82,171.00 12Ь8,90,б83.00 19б,91,488.00 3607160s827 53,79,261,p0 218,67,454,00 21p,18,560.00 Ь2,27,155.00 31.03.2021 BFIAMIIAHA 12 32.779 2555,06,186.00 - B8,8T,721.p0 24б6,l8,4б5.00 2Z$8,4р,042.00 177,7В,423.00 36071624597 100,80,076.04 199,35,168.60 l71,43,353.00 129,11,891.00 31,03.2021 llUMRAON 26 48.83б 284Ь,Э8,081,00 • 85,89,1211.00 2Т60,48,9Ы.00 26Э1,72,7Э1.00 12$,76,230.00 36071595929 187,36,169.00 7Z,35,034.00 129,69,390.06 134,01,6E3.011 Э1.О3.2021 FORBES(ЭАN7 32 &9,0Э7 S7Ьl,б4,232.00 - Э48,55,004,00 5413,14,228.00 5231,26,209.OD 18t,88,019.00 Э6071592032 550,77,559,00 15Э,97,Э79.00 17q,89,3б2,0U 529,85,57b.00 31.03.2021 GOPAL(}AN]-1 47 110.400 77Ь5,1t,978.00 - 422,17,455.04 7342,94,52Э.00 7141,37,637.00 201,56,886.O17 36071бU9Э7б 544,44,2Ь9.00 119,29,21б.IX1 201,5б,886.00 462,1б,599.00 31.03.2021 GOPALGAN7-2 19 51.850 2995,40,690.00 - 155,3р,152.00 2840,10,538.O11 284р,10,538.00 - 3607[609б39 188,24,893.00 53,755.Ор 3,98,410.00 184,85,238.00 31.032021 HA11PlJR 7 14.085 757,75,200.00 - 35,45,413.00 722,29,787,00 б48,79,122.00 73,50,663.00 3Б071630104 40,16,476.р0 97,41,064.00 7Э,85,Э90,00 63,72,15D.00 31.03.2021 HATHUA 44 91.197 6583,73,931.D0 - 354,89,69Э.00 б228,83,3Э8.00 5670,22,258.00 358,Ы,О80.00 36071610144 571,33,944.00 515,63,963.00 533,17,358.04 351,20,599.00 31.03.2021 MA1t}1AUIL9 ]4 7.O15 230Э,68,816.00 - В7,ЭЬ,15б.00 2216,Э2,660.00 21р9,06,474.(10 107,26,186.00 Эб071б06705 181,03,229.00 8А,ОЬ,р61.00 121,11,554.00 147,97,7ЭЬ.00 Э1.ОЗ.2021 MASAURHI 2 4.707 3В5,92,519.00 - 1Э,20,802.00 372,71,7р8.р0 369,94,015.р0 2,77,693.00 ЭЬ071626711 Э9,79,508.00 2,12,928.Ор 9,15,339.0p Э2,77,247.00 31.p3.202] PAKRI�AYAL Т ]b.653 1021,33,181.00 - 42,b5,485.00 978,67,696.00 978,67,696.00 - 36рТ1б080Э3 В6,26,297.00 1,855.00 35,19,905.00 5[,08,247.00 31.0Э.202[ PATNA 3 [0,339 863,22,8Э3.00 - 53,89,1Э2.00 8U9,33,701.00 654,93,56б.00 154,38,133.00 36071611137 57,41,33R.00 175,88,082.00 Е54,Э8,135.00 78,91,285.00 31.0Э.2021 PURNEA 14 46.200 2895,9г,790.00 - 105,93,l60.00 2789,98,6Э0.00 2647,55,314.00 142,43,316.00 36071624440 330,p2,118.04 ЬЬ,60,92Э.4D 20Т,58,844.00 189,04,197.00 Э1.О3.202] RAXAUL 12 27-999 2140,70,27s.U0 - 113,96,012.00 2026,74,266.D0 1919,93,187.00 LOЬ,81,079,W ЭЫК71604116 140,02,829.00 97,04,4б2.0р 105,98,784,00 131,08,507.60 Э1.03.2021 50NEPUR 11 31.594 2040,35,801.00 9в,9б,153.00 1941,Э9,648.00 1855,41,642.П0 85,48,006-00 Зб071607142 144,39,Э19.00 50,62,748.00 8Ь,44,815.00 108,57,252.00 31.03.2021 BAR4i 7 19.157 1063,72,406.O11 - Б0,05,0Э5.00 1p03,b7,373.00 $4Э,14,7Ь5.00 160,52,608,06 36071б27205 Е22,29,З30.00 181,99,б45.04 150,49,319,р0 153,79,656.00 31.03.202! MAHLQAR Э 7.231 507,64,1$0.00 - 31,$4,407.00 475,79,77З.Об Э82,02,474.00 9Э,77,294.00 36071630632 б5,04,128.00 ]44,38,8p1.D0 86,65,044.00 122,77,$85.00 31.0Э.2021 PAI,[GA[Q7 В 1б.52S 852s3,031,00 - 3D,80,114.00 822,02,917.00 767,DD,154.00 55,02,763.00 36071629213 32,18,431.00 80,00,02Ч.Q0 49,02Д9В.Об ЬЗ,16,ЭЬ2.00 31.03.2021 DANAPUR 5 11.250 б48,2Э,162.00 - 24,2Ь,112.00 62Э,97,050.00 б09,51,307.00 14,43,543.00 Э6071627410 57,36,569,р0 4,432.00 27,8Э,5Э6.00 29,37,465.04 Э1.О3,2021 Muzaffarpw-EasFi 1 q,941 815,50,ЬЬ4,00 - 35,98,466.00 779,51,698.00 Э47,13,[б7.00 632,38,531.00 38821732236 13,17,838.00 78б,02�22.00 бl3,79,638.Q0 185,44,422.00 31.03.2021 Митв ar�Чввt 4 2.630 2912,83,бб6.D0 - 188,O1,1l1.00 2724,82,533,00 165,б7,839.00 2559,14,716.Ор N/A 15,23,788.00 2758,3Э,86б.00 2353,43,1б3.00 220,34,4В9.00 31.03.202[ МА1) UBAIVI 8 15.71Э 97В,35,923.00 Ы,38,195.00 916,97,728,00 Э47,04,302А0 5Ь4,93,42б.00 N/А 224,ЬБ,292,00 572,3б,099.0р 580,Q4,503.U0 216,47,888.00 31.03.2021 ]AINAGAR 4 4.948 1116,20,871.00 66,17,591.00 68,54,503.00 1113,83,959.00 Зб,4Э,В40.00 10T7,40,119.00 N/A 1б6,07,964.00 1316,94,362.OD 1055,77,877.00 427,24,449.00 31.03.2021 SAHARSA 2 5.945 373,49,352.р0 - 18,67,4б7.00 354,81,885.00 188,Ьб,062.00 1б6,15,823.00 N/A 11,65,372.06 175,48,168.00 167,89,245.00 ]9,25,295.р0 31,03.2021 ВЕNIРАТП 7 17.265 845,45,Ь9в.00 - 50,72,74Э.00 794,72,955.00 794,72,955.00 N!А 306,54,679.00 539,77,В27.00 794,72,955.00 51,59,551.00 Э1.03.2021 TRIVE iGAN1 Э 7,685 1304,42>50В.00 81,0l,Э79.00 122s,41,129.Q0 46,54,в09.00 1l8l,8Ь,320.90 N!А 42,12,035.00 1615,94,793.06 1145,13,157.00 512,9R,671,00 31.03.2021 V1ItPUR 4 9.935 1164,81,997.00 - 9Э,1в,559.00 ]071,6Э,438.00 1071,63,438.00 N1A Е95,99,506.00 1119,27,48б.Об 971,27,Т87.00 343,99,205.00 31.03.202[ s� � � �. Na. of Амд °� Адд/jl.eaa�: 1'е6��'4ddJ: Net Е]igiЫe Ецg1Ые Dah ир to 1QN Cumulative Ьдlдлсе of E1igiЫe Bank Ваlапсе as 8sлk Ваlапп ав иадет Ntt Ъаlапсе of Cuмulative Expenditure Вап1с Recekpla dudng Раутспtд during whlch Валk Name of P1U under Eдpendlture ав Depasit from Cumulatlve at ti�г bгginпing at the довг of impie Moбil'цation Expendilure аа dшing the Апоип! No, the report period the repart periad account impleme рег Ьооlи Contracrorв and �cpmdieure of report редод report ргrЭод menta п�ноп Advance �г� Оп 3].03.2020 2020-2] гкопсllед Ноп K.4TIHAR q 7.237 213,72,142.00 - 12,19,314.00 201,52,828.00 - 201,52,В28.00 N1A 140,00,000.00 224,74,000.00 201,32,828.00 163,21,172.00 Э1.0Э.2021 MUTIHARI 6 16.793 649,2Б,40Ь.00 - 51,94,114,00 597,32,292.00 - 597,32,292.00 К!А - Ьб1,85,964.00 597,32,292.00 64,3Э,672.00 Э1.О3.2021 PHULPARAS 4 10.O11 732,78,339,00 - 39,61,647.00 693,16,7t2.40 - 693,16,712.04 N!А - 904,53,410.00 679,89,597.р0 224,ЬЗ,В13.Ор З1А3.2021 1HANIHARPUR 3 8.29Э Э90,26,381.00 - Э[,22,[09.00 Э59,04,272.00 - 359,04,272.00 N!А - 452,89,282.00 Э59,04,272.00 9Э,83,0l4.00 31.0Э.2021 MAHARA7GANJ 3 7.925 256,Э4,500.00 - 20,50,760.00 235,8Э,740.00 - 235,83,740.00 N!А - 236,Э4,500.00 227,21,212.Ор 29,1Э,288.00 31.03.2021 GO(iqR1 8 27.320 376,41,7D3.00 - 4Ь,i1,ЭЭ3.00 3Э0,30,З68.00 - 530,30,368.00 N1A - 576,71,362.00 495,36,522.00 Bi,34,840.00 Э1.03.2021 EIHARSF{ARIF 1 Э.207 ]ЭЗ,03,949.00 - 10,64,317.06 122,39,632.00 - 122,39,632.00 N!А • 133,0Э,949.00 121,74,Ь94.00 11,29,253.00 31Я3.2021 VAY51 22 34.418 Е374,96,830.00 - 1U5,53,220.IX1 12Ь9,4З,6Э0.00 - 1269,43,630.04 N!А - 2406,71,D43.04 l269,32,341.04 1137,38,542.00 31.03.202i U�AKISHUNGANI 3 .333 98,34,633.00 - 7,В6,770.00 90,47,8Ь3.00 - 90,47,8Ь5.00 N!А 240,00,000.00 Ч0,47,865.00 149,52,135.00 31.0Э 202! 51WAN-Ol 7 16.447 739.55,ЭЬ3.00 - 45,26,934.00 694,28,429.00 - 694,28,429.40 N/A - 887,36,426.00 Ь46,45,324.00 240,40,902.00 Э1.О3.2021 BENiPUR 4 11.620 418,90,790.00 - 25,13,447.00 З9Э,77,Э4Э.00 - Э9Э,77,34Э.00 N/A - 488,12,825.00 Э9Э,77,З4З.00 94,33,482.00 Э1.О3.2021 МАNП[ARI 6 11.010 208,4Э,056.00 - 1Ь,Ь7,444.00 191,75,Ы2.00 - 191,75,612.U0 N1A - Э45,00,000.00 161,26,619.D0 163,73,Э81.рр 31.03.202] DARBHANGA-1 4 13.058 4[,18,744.00 - 4,35,9Э7.00 86,62,803.00 - 8Ь,62,ВО3.00 N/А 180,00,000.00 86,62,803.06 9Э,37,197.00 31.03.2011 DARBHANGA-2 1 1.Ы5 222,20,600.00 - 17,77,647.00 204,42,953.00 - 20�4,42,933.00 N!А - 223,38,821.00 204,42,95Э,00 ]8,93,ВЬ8.04 Э1АЗ.2021 DALSWGHSARA[ 4 l3.071 418,84,063.00 - Э1,41,303.00 Э87,42,738.00 • 387,42,75$.00 N!А - 460,70,471.00 3ВТ,42,738.00 73,27,713.00 Э1.03.2021 1Э[RA[1L 3 7.683 282,22,253.00 - 23,4[,6i3.00 256,80,640,00 236,ВО,Ь40-00 N/A 326>34,971.00 256,80,640.00 Ь9,74,ЭЗ1.00 3L03.2021 BAGAHA-2 2 5.810 186,42,789.00 - 9,32,140.00 177,10,649.00 - 177.10,649.00 N/A - 28б,74,224.00 15Ь,2U,287.00 130,53,937.00 З 1.0Э.202! KHACARIA 1 Э.300 - - - - - К!А - 24.15,981.00 - 24,13.981.00 31.03.2021 KI$HANGANJ-1 4 21.190 462,60,707.00 - 23,1Э,0Э5.00 4Э9,47.672.00 - 4Э9.47.Ь72.00 N!А - 648,Э7,877.00 434,85.3Ь4.00 213,52,513.00 Э].OJ.2021 KISHANGANl-2 9 37.517 480,Я7,891.00 - 24,04,395.00 456,63,496.00 - 456,83,49б.00 N/А - 937,В1,876.00 456,83,496,00 4В0,98,380.00 31.03.2021 BAGAHA-1 3 8.510 117,89,ЭЬ0.00 - 5,В9,46В.00 l11,99,892.00 • 111,99,892.00 N/A - l77,В9,927.00 111,99,892.00 б5,90,035.00 3L03.2021 BHAGALPUR 2 8.070 67,42,170.00 - Э,З7,ЮВ.D0 64,03,062.00 - 64,03,ОЬ2.00 N!A - 67,42,170.00 34,02,7Э8.00 1Э,Э9,432.00 31.03.202! 1AGDi5HPUR 2 4.280 - - - - К1А - 135,56,390.00 - 135,56,390.00 31.0Э.2021 KAHALGAON ! 1.900 71Д1.5б9.00 - 3,55.078.00 67,46,491.00 - 67,46.491.00 N!А - 71,15,690.00 67.46,491.00 3,69,199.D0 З1.О3.2021 PATORI 1 2.010 - - - - - - N!А - 24,9Ь,205.00 - 24,9Ь,205.00 3LD3.202] S1iE1K1IPCfRA ]0 22.440 - - - - - N/A - 135,7Q,281.00 - t3S,70,281.00 31.0Э.2021 BAKTIYARPUR 2 3,280 . - _ _ _ _ N!А - 49,23,154.00 - 49,2Э,154.00 31.03.2021 TECHRA Э 11.300 105,25,726.00 - 5,26,2ВЬ.00 99,99,440.00 - 99,94,440.00 N1A - 103,Э0,302.00 98,57,Э12,00 6,72,990.00 Э1.03.2021 8lWAN-2 6 10.950 - - - - - N!А - Э9,03,416.00 - Э9,О3,416.00 31.43.2021 Мигнliа ш-Eest-2 б ]Э.940 52,б1,Эб1.00 - 3,15,682.00 49,45,674.00 - 49,45,679.00 N!А - 8Э,12,073,00 49,45,б79.00 3Э,ЬЬ,Э94.40 31.03.2021 14Ь9.Ь07 85267,79,003.0р Ьб,l7,591.00 4369,i4,140.00 811964,8�,45б.00 61862,25,000.00 19102,57,456.00 6065,80,520.00 2J488,45,025.00 18916,0Э,193.00 1465В,22,352.00 BRRDA {HO) �одв1 �с 3561 З 1 З 1064 931,Ь9,899.00 34,34,12Ь.00 1 Э 1,09,1 ЗЬ.ОО &Э5,94,889.00 Э 1.03.202 ] PLA N!А 3151,12,87B.00 20100,00,000.00 2ц50,57,93Э.00 54,925.00 31.03.2021 488з,82,7ТТ.00 ?0174�4,ц6.00 2цЯI,б7,А89.D0 8J6,49,814.D0 Пд[ед: ] 5.12.2021 Jл_ `"" / ,� ��,_`�^' yfiв+� �с-в s'„-�`� � \ 1 i Р i tar с Иогkа[ О�сег MMGSY(W8) Adminэstralive ОlЕсег, BR . � a�n �ц� �(� Admгпrstrafгve�fгr;t У Prc+j �с� i.i:.cwl.^ит 'V, �s1 � BlharRural Road Devefo�meniA�e� �_у ;,� ��:., , - . �г� Bihar, Patna атс��, л�� м� а У, в� � а. List of all Individuals Withdrawal Application BIHAR RURAL ROADS DEVELOPMENT AGENCY Loan No: 5938-IN - Bihar Rural Roads Project (Amount in INR) S.No. Claim Details Disbursal Details Claim Period Claim Number Submission Currency Amount Ref.Date App ID Value Date Amount (INR) ACA Status Claim Status Date -1 01.01.16-28.05.17 2017002732 25.10.2017 INR 249,887,495 8/11/2017 WA-1 16-11-2017 250,929,617 Released Disbursed 2 29.05.17-30.06.17 2017002733 25.10.2017 INR 155,012,269 8/11/2017 WA-2 16-11-2017 155,658,765 Released Disbursed 3 01.07.17-30-09.17 2017003547 30-11.2017 INR 140,065,603 30-11-2017 WA-4 1/5/2018 140,172,698 Released Disbursed 4 01.10.17-30-11.17 2017003538 21-12.2017 INR 710,049,848 21-12-2017 WA-3 26-12-2017 710,142,012 Released Disbursed 5 101.12.17-31.12.17 2018000194 27.03.2018 INR 30,406 17-04-2018. WA-5 20-04-2018 29,957 Released Disbursed 6 01.01.18-28.02.18 2018000206 28.03.2018 INR 779,698,098 17-04-2018 WA-6 24-04-2018 773,912,425 Released Disbursed 7 01.03.18-31.03.18 2018000212 13.04.2018 INR 501,075,488 18-04-2018 WA-7 24-04-2018 497,356,885 Released Disbursed 8 01.04.18-15.06.18 2018000972 22.06.2018 INR 240,582,998 24-06-2018 WA-8 6/27/2018 238,826,771 Released Disbursed 9 16.06.18-30.06.18 2018001799 04.09.2018 INR 186,466,951 9/10/2018 WA-9 9/12/2018 186,087,358 Released Disbursed 10 01.07.18-30.09.18 2018002865 23.11.2018 INR 339,498,231 11/24/20181WA-10 12/3/2018 340,794,646 Released Disbursed 11 01.10.18-31.12.18 2018003986 20.02.2019 INR 253,746,602 2/20/2019 WA-11 3/11/2019 253,192,844 Released Disbursed 12 01.01.19-31.03.19 2019000440 11.05.2019 INR 307,308,639 11.05.2019 WA-12 5/28/2019 307,308,639 Released Disbursed 13 01,04.19-30.06.19 2019001867 29.08.2019 INR 85,958,700 29.08.2019 WA-13 9/3/2019 85,958,701 Released Disbursed 14 01.07.19-30.09.19 2019002541 25.10.2019 INR 118,154,118 25.10.2019 WA-14 11/1/2019 118,154,118 Released Disbursed 15 01.10.19-31-12.19 2019003978 10.02.2020 INR 109,381,126 10.02.2020 WA-15 2/13/2020 109,381,126 Released Disbursed 16 01.01.20-29.02.20 2019004729 28.03.2020 INR 73,486,562 28.03.2020 WA-16 3/29/2020 73,486,562 Released Disbursed 17 01.03.20-31.03.20 2020000302 21.05.2020 INR 79,954,366 21.05.2020 WA-17 5/22/2020 79,954,366 Released Disbursed 18 01.04.20-30.06.20 2020001298 14.08.2020 INR 210,955,772 14.08.2020 WA-18 8/21/2020 210,955,772 Released Disbursed 19 01.07.20-31.08.20 2020001753 21.09.2020 INR 152,851,106 21.09.2020 WA-19 9/30/2020 152,851,106 Released Disbursed 20 01.09.20-30.09.20 2020006512 11.12.2020 INR 72,560,233 11.12.2020 WA-20 12/15/2020 72,560,233 Released Disbursed 21 01.10.20-30-11.20 2020003033 18.12.2020 INR 137,892,162 18.12.2020 IWA-21 12/22/2020 137,892,162 Released Disbursed 22 101.12.20-31.12.20 2020003446 19.01.2021 INR 117,195,1211 19.01.2021 WA-22 1/27/2021 117,195,121 Released Disbursed 23 101.01.21-30.03.211 2021000188 1 16.04.2021 645,725,825116.04.2021 IWA-23 5/7/2021 645,725,825 Released Disbursed Total 5,667,537,7191 5,658,527,709 BIHAR RURAL ROADS DEVELOPMENT AGENCY Reconcilition of Total Application of Funds with Claim reimbursement Loan No: 5938-IN - Bihar Rural Roads Project (Amount In INR) Application of unds Disbursal Details Application of Fund as per Claim Amount Ref. Date App ID Value Data Amount (NR)ACA Status Status IUFR (70% of Exp.) R I Period from 01.01.2017 To 31.03.2018 356,982,135 249,887,495 8/11/2017 WA-1 16-11-2017 250,929,617 Released Disbursed Application of Funds as per Project 221,446,099 155,012,269 8/11/2017 WA-2 16-11-2017 155,658,765 Released Disbursed Financial Statement 200,093,718 140,065,603 30-11-2017 WA-4 1/5/2018 140,172,698 Released Disbursed 1,014,356,925 710,049,848 21-12-2017 WA-3 26-12-2017 710,142,012 Released Disbursed Total 1,792,878,877 1,255,015,215 1,256,903,092 Period from 01.04.2018 To 31.03.2019 43,438 30,406 17-04-2018 WA-5 20-04-2018 29,957 Released Disbursed 1,113,854,426 779,698,098 17-04-2018 WA-6 24-04-2018 773,912,425 Released Disbursed 715,822,125 501,075,488 18-04-2018 WA-7 24-04-2018 497,356,885 Released Disbursed Application of Funds as per Project 343,689,997 240,582,998 24-06-2018 WA-8 27-06.2018 238,826,771 Released Disbursed Financial Statement 266,381,358 186,466,951 9/10/2018 WA-9 9/12/2018 186,087,358 Released Disbursed 484,997,473 339,498,231 11/24/2018 WA-10 12/3/2018 340,794,646 Released Disbursed 362,495,145 253,746,602 2/20/2019 WA-11 3/11/2019 253,192,844 Released Disbursed Total 3,287,283,962 2,301,098,774 1 1 1 2,290,200,886 Period from 01.04.2019 To 31.03.2020 439,012,342 307,308,639 5/11/2019 WA-12 5/28/2019 307,308,639 Released Disbursed 122,798,144 85,958,700 8/29/2019 WA-13 9/3/2019 85,958,701 Released Disbursed Application of Funds as per Project 168,791,597 118,154,118 10/25/2019 WA-14 11/1/2019 118,154,118 Released Disbursed Financial Statement 156,258,752 109,381,126 2/10/2020 WA-15 2/13/2020 109,381,126 Released Disbursed 104,980,803 73,486,562 3/28/2020 WA-16 3/29/2020 73,486,562 Released Disbursed 114,220,523 79,954,366J 5/21/2020 WA-17 5/22/2020 79,954,366 Released Disbursed Total 1,106,062,161 774,243,511 1 1 774,243.512 Period from 01.04.2020 To 31.03.2021 301,365,389 210,955,772 14.08.2020 WA-18 8/21/2020 210,955,772 Released Disbursed 218,358,723 152,851,106 21.09.2020 WA-19 9/30/2020 152,851,106 Released Disbursed Application of Funds as per Project 103,657,475 72,560,233 11.12.2020 WA-20 12/15/2020 72,560,233 Released Disbursed Financial Statement 196,988,803 137,892,162 18.12.2020 WA-21 12/22/2020 137,892,162 Released Disbursed 167,421,602 117,195,121 19.01.2021 WA-22 1/27/2021 117,195,121 Released Disbursed 922,465,464 645,725,825 16.04.2021 WA-23 5/7/2021 645,725,825 Released Disbursed Total 1,910,257,456 1,337180,21 1,337,180,219 Grand Total 8,096,482,456 5,667,537,719 5,658,527,709_