No. AAA D/MII/ Audit (SA)/2018-19 Government of India Ministry of Finance, Department of Economic Affairs, 0 / o Controller of Aid Accounts & Audit 5 Floor, 'B' Wing, Janpath Bhawan, ***** New Delhi - 110001 Dated 13July 2020 To, Shri Manvinder Mamak, Senior financial Management Specialist-India, World Bank, Resident Mission of India, 70, Lodhi Estate, New Delhi - 110003 Subject: Audit Certificate of Special accounts in respect of IDA and IBRD Loans/Grants for the year 2018-19. Sir, The Office of the Principal Director of Audit has conducted audit of Revolving Fund (Special Account) for the year 2018-19 and provided audit Certificates. The Audit Certificates in respect of 18 IDA Loans/Grants and 15 IBRD Loans/Grants are attached herewith for necessary action at your end. The Special accounts which had fully adjusted/liquidated prior to FY 2018-19 and no transactions were done during FY 2018- 19, are not audited by the CAG. Yours faithfully, Encl: As Above rJ~~ Rajesh Pant) ccounts Officer, MI Section 0/o CAAA Copy for information to: Dr. Puneet Kumar, Deputy Director, FB Division, Department of Economic Affairs, M/o Finance, North Block, New Delhi Audit Certificate We have audited the statement of Special Account 2018-19 in respect of under mentioned IDA loans/Grants of Government of India established with the Reserve Bank of India, Mumbai maintained under the provisions of IDA Loans/Grant Agreements (World Bank): SI. Loan No. Project Name Date of No. IDA Agreement 1 4640-IN Uttar Pradesh Sodic Lands Reclamation-III Project 20.07.2009 2 4765-IN Integrated Coastal Zone Management Project 22.07.2010 3 4809-IN Maharashtra Agricultural Competitiveness Project 02.11.2010 4 4859-IN Rajasthan Rural Livelihoods Project 24.05.2011 5 4872-IN Kerala local Govt and Service Delivery Project 04.07.2011 6 4943-IN Biodiversity Conservation and Rural Livelihoods Improvement 14.06.2011 Project 7 4955-IN National Ganga River Basin Project 14.06.2011 8 4978-IN National Rural Livelihoods Project 18.07.2011 9 5014-IN West Bengal Accelerated Development of Minor Irrigation 21.12.2011 Project 10 5033-IN Uttar Pradesh Health Systems Strengthening Project 21.03.2012 11 5160-IN Bihar Panchayat Strengthening Project 27.06.2013 12 5279-IN TN & Puducherry Coastal Disaster Risk Reduction Project 11.11.2013 13 5283-IN Low Income Housing Finance Project 14.08.2013 14 5313-IN Uttarakhand Disaster Recovery Project 09.01.2014 15 5349-IN Bihar Integrated Social Protection Strengthening Project 28.05.2014 16 5425-IN Regional Transport Connectivity Project Mizoram State Roads II 28.08.2014 17 5578-IN Enhancing Teacher Effectiveness in Bihar Operation 07.08.2015 18 5965-IN Skill Strengthening for Industrial Value Enhancement Operation 19.12.2017 Our audit was conducted in accordance with standards of audit laid down by the Comptroller and Auditor General of India. Accordingly, our audit included such review of system of internal control, tests of accounts balances and records supporting accounts withdrawals and other procedures as we deemed necessary under the circumstances. The accompanying Special Account Statements were prepared on the basis of the cash deposits and withdrawals for the purpose of complying with the provisions of the above loan agreement. In our opinion, withdrawals from Special Account were in accordance with the provisions of the above loan agreement and Special Account statement referred to above gives a true and fair view of the Special Account... paca: 2/ 6 s( Delhi . Director (AMG-1) O/o the Principal Director of Audit (Finance and Communication) Sham Nath Marg, Delhi-110054. Audit Certificate We have audited the statement of Special Account 2018-19 in respect of under mentioned IBRD loans/Grants of Government of India established with the Reserve Bank of India, Mumbai maintained under the provisions ofIBRD Loans/Grant Agreements (World Bank): SI. Loan No. Project Name Date of No. IBRD Agreement 1 7748-IN Haryana Power System Improvement Project 17.08.2009 2 7792-IN Andhra and Telangana Road Sector Project 22.01.2010 3 7816-IN Andhra and Telangana Municipal Development Project 22.01.2010 4 7818-IN Sustainable Urban Transport Project 05.02.2010 5 7897-IN Water Sector Improvement Project 14.08.2010 6 8136-IN Assam State Roads Project 05.11.2012 7 8487-IN Punjab Rural Water and Sanitation Sector Improvement Project 11.05.2015 8 8753-IN Himachal Pradesh Public Financial Management Capacity 31.05.2017 Building Program 9 8755-IN Andhra Pradesh 24x7 Power for all Project 22.06.2017 10 8910-IN AP Integrated Irrigation and Agriculture Transformation Project 05.11.2018 11 P4830-IN Assam Inland Water Transport Project (AIWTP) 10.01.2017 12 TF017363 JSDF Grant for Kamataka Multi-Sectoral Nutrition Pilot Project 15.07.2014 13 TF095549 Sustainable Urban Transport Project 05.02.2010 14 TFOA1269 Strengthening of Flood Modeling Capacity in WRD, Bihar, 21.01.2016 SAWI Grant 15 TF96651- GEF Grant (Biodiversity Conservation & Rural Livelihoods 14.06.2011 IN Improvement Project) Our audit was conducted in accordance with standards of audit laid down by the Comptroller and Auditor General of India. Accordingly, our audit included such review of system of internal control, tests of accounts balances and records supporting accounts withdrawals and other procedures as we deemed necessary under the circumstances. The accompanying Special Account Statements were prepared on the basis of the cash deposits and withdrawals for the purpose of complying with the provisions of the above loan agreement. In our opinion, withdrawals from Special Account were in accordance with the provisions of the above loan agreement and Special Account statement referred to above gives a true and fair view of the Special Account. Dated: Delhi y. Director (AMG-1) I O/o the Principal Director of Audit (Finance and Communication) Sham Nath Marg, Delhi-110054. SPECIAL ACCOUNT STATEMENT For the period ending 31/03/2019 Account Number 8487-IN Depository Bank Reserve Bank Of India Address DEIO,Central Office,Mumbai. Related Loan/Credit Agrement Punjab Rural Water and Sanitation Sector Improvement Project (8487-IN) Currency USO Part-A- Account Activity Beginning Balance 01/04/2018 9,677,964.93 ADD Total Amount deposited By World Bank 22,078,802.25 Total interest earnings If deposited in account DEDUCT Total amount withdrawn 21,276,004.90 Total service charges if not included in above amount withdrawn Total amount Refunded to cover ineligible expenditure Ending Balance 10,480,762.28 Part-B - Account Reconcilation 1. Amount advanced by World Bank 25,000,000.00 2. Less total amount recovered by World Bank 14,519,237.72 3. Equals present outstanding amount advanced 10,480,762.28 to the Special Ale at Fiscal Year end 31/03/2019 4. Ending Balance of Special Ale at 10,480,762.28 fiscal year end 5. Plus amounts claimed and not yet credited at Fiscal Year 31/03/2019 0.00 withheld by World Bank /Disallowed by World Bank Appl. Number Amount 6. Plus amount withdrawn & not yet claimed 0.00 7. Less interest earnings(if included in Spl./Ac) 8. Plus service charges(if not included in line 5 & 6 above) 9. Equal total advance to Special Ale accounted for at Fiscial year End 10,480,762.28 31/03/2019 Notes: 1 Explain any discripency between totals appearing on line 3 & 9 above (e.g. amount due to be refunded to cover ineligible expenditures paid from the Special Account. 2.lndicate if amounts appearing on line 6 are eligible for financing by theWorld Bank and provide reasons for not claiming the expenditure. rqu cT 4 I' Rf °'ESH PANT (/Sr.AC ..sot oiicsr pt, of Eco. pffairs .4a± ad fawn /De'· ,( Finance 3ml®",jg/Ministry faea1<1+ 3out, © o! ,%a} "!,%%hie 5». SPECIAL ACCOUNT STATEMENT For the period ending 31/03/2019 Account Number 4765-IN Depository Bank Reserve Bank Of India Address DE1O,Central Office,Mumbai. Related Loan/Credit Agrement Integrated Coastal Zone Management Project (4765-IN) Currency USO Part-A-Account Activity Beginning Balance 01/04/2018 1,993,511.71 ADD Total Amount deposited By World Bank 7,974,046.84 Total interest earnings If deposited in account DEDUCT Total amount withdrawn 7,974,046.84 Total service charges if not included in above amount withdrawn Total amount Refunded to cover ineligible expenditure Ending Balance 1,993,511.71 Part-B - Account Reconcilation 1. Amount advanced by World Bank 10,000,000.00 2. Less total amount recovered by World Bank 8,006,488.29 3. Equals present outstanding amount advanced 1,993,511.71 to the Special Ale at Fiscal Year end 31/03/2019 4. Ending Balance of Special Ale at 1,993,511.71 fiscal year end 5. Plus amounts claimed and not yet credited at Fiscal Year 31/03/2019 0.00 withheld by World Bank /Disallowed by World Bank Appl. Number Amount 6. Plus amount withdrawn & not yet claimed 0.00 7. Less interest earnings(if included in Spl./Ac) 8. Plus service charges(if not included in line 5 & 6 above) 9. Equal total advance to Special Ale accounted for at Fiscial year End 1,993,511.71 31/03/2019 Notes: 1 Explain any discripency between totals appearing on line 3 & 9 above (e.g. amount due to be refunded to cover ineligible expenditures paid from the Special Account. 2.lndicate if amounts appearing on line 6 are eligible for financing by theWorld Bank and provide reasons for not claiming the expenditure. C r.s' iAg\ESH PAiv /Sr. Account Ofice sntrn famzbeptt. of Eso "®? faat ix1rt,/Ministry O7 ' ' «et 46/Sc o+ '' 'i iissi 44u !+¢ SPECIAL ACCOUNT STATEMENT For the period ending 31/03/2019 Account Number 4955-IN Depository Bank Reserve Bank Of India Address DEIO, Central Office, Mumbai. Related Loan/Credit Agrement National Ganga River Basin project (4955-1 N) Currency USO Part-A- Account Activity Beginning Balance 01/04/2018 13,306,975.46 ADD Total Amount deposited By World Bank 26,613,950.92 Total interest earnings If deposited in account DEDUCT Total amount withdrawn 28,590,647.87 Total service charges if not included in above amount withdrawn Total amount Refunded to cover ineligible expenditure Ending Balance 11,330,278.51 Part-B - Account Reconcilation 1. Amount advanced by World Bank 43,753,498.00 2. Less total amount recovered by World Bank 32,423,219.49 3. Equals present outstanding amount advanced 11,330,278.51 to the Special Ne at Fiscal Year end 31/03/2019 4. Ending Balance of Special Ne at 11,330,278.51 fiscal year end 5. Plus amounts claimed and not yet credited at Fiscal Year 31/03/2019 0.00 withheld by World Bank /Disallowed by World Bank Appl. Number Amount 6. Plus amount withdrawn & not yet claimed 0.00 7. Less interest earnings(if included in Spl./Ac) 8. Plus service charges(if not included in line 5 & 6 above) 9. Equal total advance to Special Ne accounted for at Fiscial year End 11,330,278.51 31/03/2019 Notes: 1 Explain any discripency between totals appearing on line 3 & 9 above (e.g. amount due to be refunded to cover ineligible expenditures paid from the Special Account. 2.lndicate if amounts appearing on line 6 are eligible for financing by theWorld Bank and provide reasons for not claiming the expenditure. '/ JESH PA» lat pt 1/Sr. Account Oifice. 3f ai'ft (/Deptt. of Eco. Affairs feet +part@ /Ministry of Finance r7gay ?/Get, of India rf ftawi:z tAsrw 2a·bl SPECIAL ACCOUNT STATEMENT For the period ending 31/03/2019 Account Number 5349-IN Depository Bank Reserve Bank Of India Address DEIO,Central Office,Mumbai. Related Loan/Credit Agrement Bihar Integrated Social Protection Strengthening Project (5349-IN) Currency USO Part-A- Account Activity Beginning Balance 01/04/2018 3,382,691.78 ADD Total Amount deposited By World Bank 9,613,108.34 Total interest earnings If deposited in account DEDUCT Total amount withdrawn 9,613,108.34 Total service charges if not included in above amount withdrawn Total amount Refunded to cover ineligible expenditure Ending Balance 3,382,691.78 Part-B - Account Reconcilation 1. Amount advanced by World Bank 8,000,000.00 2. Less total amount recovered by World Bank 4,617,308.22 3. Equals present outstanding amount advanced 3,382,691.78 to the Special A/cat Fiscal Year end 31/03/2019 4. Ending Balance of Special Ale at 3,382,691.78 fiscal year end 5. Plus amounts claimed and not yet credited at Fiscal Year 31/03/2019 0.00 withheld by World Bank /Disallowed by World Bank Appl. Number Amount 6. Plus amount withdrawn & not yet claimed 0.00 7. Less interest earnings(if included in Spl./Ac) 8. Plus service charges(if not included in line 5 & 6 above) 9. Equal total advance to Special Ale accounted for at Fiscial year End 3,382,691.78 31/03/2019 Notes: 1 Explain any discripency between totals appearing on line 3 & 9 above (e.g. amount due to be refunded to cover ineligible expenditures paid from the Special Account. 2.lndicate if amounts appearing on line 6 are eligible for financing by theWorld Bank and provide reasons for not claiming the expenditure. JESH PANT Sr. Account Oificer eptt. of Eco. Affairs iateu/Ministry of Finance ","? g@ovi. gt =j fag+it/ Noc 26@ "py 0 SPECIAL ACCOUNT STATEMENT For the period ending 31/03/2019 Account Number 5425-IN Depository Bank Reserve Bank Of India Address DEIO,Central Office, Mumbai. Related Loan/Credit Agrement Regional Transport Connectivity Project Mizoram State Roads II (5425-IN) Currency USO Part-A- Account Activity Beginning Balance 01/04/2018 2,081,766.60 ADD Total Amount deposited By World Bank 8,369,643.45 Total interest earnings If deposited in account DEDUCT Total amount withdrawn 10,451,410.05 Total service charges if not included in above amount withdrawn Total amount Refunded to cover ineligible expenditure Ending Balance 0.00 Part-B - Account Reconcilation 1. Amount advanced by World Bank 3,000,000.00 2. Less total amount recovered by World Bank 918,233.40 3. Equals present outstanding amount advanced 2,081,766.60 to the Special Ale at Fiscal Year end 31/03/2019 4. Ending Balance of Special Ale at 0.00 fiscal year end 5. Plus amounts claimed and not yet credited at Fiscal Year 31/03/2019 0.00 withheld by World Bank /Disallowed by World Bank Appl. Number Amount 6. Plus amount withdrawn & not yet claimed 2,081,766.60 7. Less interest earnings(if included in Spl./Ac) 8. Plus service charges(if not included in line 5 & 6 above) 9. Equal total advance to Special Ale accounted for at Fiscial year End 2,081,766.60 31/03/2019 Notes: 1 Explain any discripency between totals appearing on line 3 & 9 above (e.g. amount due to be refunded to cover ineligible expenditures paid from the Special Account. 2.lndicate if amounts appearing on line 6 are eligible for financing by theWorld Bank and provide reasons for not claiming the expenditure. 06 RAJESH PANT 3rfra72/Sr. Account Oificer fa+i@/Deptt. of Eco. Affairs feet +ira ,/Ministry of Finance op}get 8/Govt, of Ii±ta vqg } eh/Nga 2art SPECIAL ACCOUNT STATEMENT For the period ending 31/03/2019 Account Number 5578-IN Depository Bank Reserve Bank Of India Address DEIO,Central Office,Mumbai. Related Loan/Credit Agrement Enhancing Teacher Effectiveness in Bihar Operation (5578-IN) Currency USD Part-A-Account Activity Beginning Balance 01/04/2018 50,000,000.00 ADD Total Amount deposited By World Bank 33,300,000.00 Total interest earnings If deposited in account DEDUCT Total amount withdrawn 33,300,000.00 Total service charges if not included in above amount withdrawn Total amount Refunded to cover ineligible expenditure Ending Balance 50,000,000.00 Part-B - Account Reconcilation 1. Amount advanced by World Bank 71,000,000.00 2. Less total amount recovered by World Bank 21,000,000.00 3. Equals present outstanding amount advanced 50,000,000.00 to the Special Ale at Fiscal Year end 31/03/2019 4. Ending Balance of Special Ale at 50,000,000.00 fiscal year end 5. Plus amounts claimed and not yet credited at Fiscal Year 31/03/2019 0.00 withheld by World Bank /Disallowed by World Bank Appl. Number Amount 6. Plus amount withdrawn & not yet claimed 0.00 7. Less interest earnings(if included in Spl./Ac) 8. Plus service charges(if not included in line 5 & 6 above) 9. Equal total advance to Special Ale accounted for at Fiscial year End 50,000,000.00 31/03/2019 Notes: 1 Explain any discripency between totals appearing on line 3 & 9 above (e.g. amount due to be refunded to cover ineligible expenditures paid from the Special Account. 2.lndicate if amounts appearing on line 6 are eligible for financing by theWorld Bank and provide reasons for not claiming the expenditure.