Prakash Aditya & Associates Chartered Accountants 169, Patliputra Colony Patna - 800013 AUDIT REPORT FINANCIAL YEAR-2017-18 Name of Project:-"Strengthening of Flood Modelling Capacity in Water Resources Department, Government of Bihar" SAWI Grant No.-TFOA 1269 Project ID:-P157111 aPa pu oony, 0626 ~ Patn -- 800 01 unqualified opinion on Project Financial Statements (including IFRs/ FMRs) for %Ni%"Strengthening of Flood Modelling Capacity in Water Resources Department, 0-yt4overnnment of Bihar" project at the Water Resources Department, Government o ia ~ %$-Pn der the World Bank administered South Asia Water Initiative (SAWI) Trust Fund with Water and Land Management Institute (WALMI, Patna as the Implementing Agency (SAWI Grant No.TF0A1269) To,, Dated: 11i October' 18 1. The Joint Director, FMISC, WRD, Bihar, Anisabad, Patna 2. The Director (Chief Engineer), WALMI, Phulwarisharif, Patna Subject: Audit Report of Expenses under "Strengthening of Flood Modelling Capacity in Water Resources Department, Government of Bihar" Project (SAWI Grant No.TFOA1269 & Project ID - Pl 57111) Ref: FMISC letter no. 35/2016-915 dated 09-10-2018 Dear Sir, We have audited the accompanying Project Financial Statements for SAWI Grant No.TFOA 1269 Bihar (under the SAWI-Bank Trust Fund for India) for the year ended March 31. 2018. Our responsibility is to express an opinion on these financial statements based on our audit. Scope We conducted our audit in accordance with National Standards on Auditing as prescribed by the Institute of Chartered Accountants of India. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements An audit also includes assessing the accounting principles used and significant estimates made by manageiient, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. Opinion In our opinion, the Project Financial Statements give a true and fair view of the Sources and Application of Funds and the financial position of SAWI Grant No.TFOA1269 Bihar (under the SAWI- Bank Trust Fund for India) for the year ended March 31, 2018, in accordance with National Accounting Standards as prescribed by ICA . In addition, a) With respect to IUFRs/ FMRs, adequate supporting documentation has been maintained to support claims to the World Bank for reimbursements of expenditures incurred; b) Such expenditures are eligible for financing under the grant agreement. The amount of expenditure claimed in the IUFRs/ FMRs (submitted for the eligible expenses incurred during the financial year under audit) has been reconciled with the audited expenditure for the financial year and the same has been found in order. c) The Project Financial Statements are free of material misstatements, including omissions; d) The Project Balance Sheet and other related financial reports have been prepared on the basis of funds drawn by WALMI, Patna from its PL Account (Administrator Code PLA- 282, Secretariat Treasury, Sinchai Bhawan, Patna). The total funds received in the PL Account during 2017-18 from Govt. of Bihar was INR 7,475,000 (Indian Rupees Seven million and four hundred and seventy five thousand only) out of which INR 2,243,809 (Indian Rupees Two Million, two hundred forty three thousand and eight hundred and nine only) was drawn by WALMI, Patna during 2017-18. e) Assets shown on the project balance sheet exist, are owned by FMISC, WRD, Patna and are used solely for project purposes; f) Project funds have been used for the purposes for which they were provided; g) There have been no irregularities involving management or employees which have a significant impact on the internal controls or that could have a material effect on the project financial statements; h) The project has complied with the conditions of the Grant Agreement. For Prakash Aditya & Associates Chartered Accountants (Prakash Aditya) Partner Firm Regn. No: 003063C Membership No: 080584 End: 1. Balance Sheet as at 31st March 2018 2. Income & Expenditure Account for the year ended 31st March 2018 3. Receipt & Payment Account for the year ended 31 S" March 2018 4. Source and Application of Funds for the year ended 31" March 2018 5. Comparison between Actuals and Quarterly IUFR figures for the year 2017-18 Name Of the Project- Strengthening Flood Modelin aaiyi ae eore Department, Government Og Bihparciyi ae eore (SAWI Trust Fund Grant No- TF0A1269) Source: Source & Application of Funds (Arl'7t March"cP Opening Balance in Savings Account with HDFC Bank INR Grant received from GOB 13,00,735.00 interest from bank 28900 Total22,43,809 00 Total18,960.00 35,63,504.00 A lication: R Funls Utilized: Consultancy Services352,00 Training & incremental Operating Costs 35,25,900,00 3,850.00 Balance in Savings Account with HDFC Bank 35,29,750.00 33,754.00 Total 35,63,504.00 Place: Patna or Prakash Aditya & Associates Place:Patna red ountants Date: 11th October 2018 Prakash Aditya Partner Firm Regn. No: 003063C Membership No: 80584 I *V Name of the Project- Strengthening Flood Modeling CaciynWteRsorsDprmegGvrmntf Opening Balance in Savings Account with HDFC Bankof Grant Received from GOB for SAwT FundF HDFC Bank interest 13,809.00 18,960,00 2.3 Consulancy services to cOllect stage and discharge data at selected sites downstream of Hayaghat during 2016 monsoon season 3,5900 Incremental operating cost (1OC) 35,25,90000 Closing Balance in Savings Account with HDFC Bank 3,850.00 Total 33,754.00 35,63,504.00 Place: Patna or Prakash Aditya & Associates p, ,red Accountants Date: 11th October 2018 Prakash Aditya Partner Firm Regn. No: 003063C Membership No: 80584 C-), Name of the Project- Strengthening F Modeling Capacity in Water Resources Department, Government of Bihar (SAWI Trust Fund Grant No. TFOA 1269) IncomeI & xpnIture A01Count fOr the year ended 31st March 2018 Income:IR Grant received ffrom Government off Bihar223800 HDFC Bank interest 189000 Excess of Expenditure over Income for the year 22,9. 12,66,981.00 TOTAL Expenditure: 7i00 Consultancy services to coHect stage and discharge data at selected sites downstream of Hayaghat during 2016 monsoon season 35,25,90000 Incremental operating cost (1C) 3,85000 TOTAL 3750 00 Pface. Patna for Prakash Aditya & Associates Date. 11th October 2018 ered Accountants Prakash Aditya Partner Firm Regn. No: 003063C Membership No: 80584 Name of the Project- Strengthening Flood Modeling Capacity in Water Resources Departmenty Government of Bihar (SAWl Trust Fund Grant No. TFOA1269) Balance She-et as at 31.03.2018 ~Capi al & LiabilitiesJN G9rant from GOB Balance as per last account Less Excess of expenditure over income as per Income & Expenditure 13,00,735,00 13,00,735.00 Account 12,66,981-00 33,754.00 33,754.00 313,754.00 For Prakash Aditya & Associates Place: Patna 6artered Accountants Date: 11 th October 2018 *Prakash Aditya Partner Firm Regn. No: 003063C Membership No: 80584 Name of the Project- Strengthening Flood Modeling Capacity in Water Resources Department, Government of Bihar Placsmt ratnt Fun Grantee Account1n6s Comparison between ActualS and Quarterly IFR figures for the QuaRer ended o n ""igures in INre 30th June 2017 ActivItY ParPertPati iiterrRV n Remarks nr N Procane c and rainfall estimtsfrfodmdl n vnadpakgn fesml ete oeat FMISC staff ast ensmbl foeatndetmts, and train Activity 2.: ImProve and upgrade flood forecast model n I eosut ryice for cormaolidatm nd a urading existing flood mo del al2on uain s ie Bamti riveous calibrate, validate and operatiorialize flood forecast model sustainin flood rodei cagait ruing WOpen-SOUrce software, and prepare Road Map for 23Cnura o sevcso etsaeaddshredtatsecestedownstream of maag atdrne21 basfoodrkasnagmn 35,25,900 0 35,25,900,00 No variance found and mobilzatin forvius fo fooduatng commuty outreach mechaniism.,rais ing awareness amobilierie rodrseo fooM alerts, an eeop draft agreement (with cost estimates) with 3.2 Provide SMS' alerts Activit[, 4: Ca acity Buildino, Trainino and Outreach 41Condu?Ct Launch Worksho on floodrioei' uttsaducms 42 Conduct orii us reec aces out uts and outcomesaf Institulional Su or work-shlo s in WRD office en ood manzamn anu cndc 4. aocui o sh o roject outputs n SatcmastuadMza r Incremlentalo0 erating cost (IOc) Place:PatnaFor Prakash Aditya & Associates Date 11 th October 2018ChredAconas ty Partner Firm Regn. No: 003063C Membership No: 80584 Name of the Project- Strengthening Flood Modeling Capacity in Water Resources Department, Government of Bihar und~Po Praans ANo.y TFA29 AscAtesgrs nN Comparison between Actuals and Quarterly IFRK figures fo h urer ended on -/iue nW 30thhSeptemrber 2017 Partiular Actalerd nc Accouaant AifVity 1: OperatIona ization and use a ense r inat orecaists on near--rea time rainaCul AsprFR V incRe rk own Pocur osu-tany toedevelop almeteorological framework and customized tools for aonorainl estimates forclflod modlibdaton and packaging of ensemble weather forecasts tnrainafMS stia s fo lo oe, and evlauate ensemble forecasts and estimates. and trai FMISCstaf Activity 2 : Improve and upgrade flood forecast model 2. uosultn services for cosliaigand u i ra' dm exIistine floo model mode longan stie o Bagmati, ribrae. validate -and operationalize fl ood forecast foe stalngin sood moefn amacit rie using open-source software, and prepare Road Map 2. osfan cyervs eso colleset stage and discharge data at selected sites downstream of Activty 3. Community based flood risk management 3. onsuhtancy services for formui iiatincom itourahehns,riigawees and mobilization for use of flood alerts gn rnmerotydout_,re mechn(ithsmastiaaeess it mobile servIce Droviders for SMS alertsoprfagemn(wtcststae)wi 3.2 Provide SMS alerts Activit 4: Ca aceity Btilidin I Trainuna and Otreachi tu o o odiroachesr outputs and outcomes 4 Create Dsboar or t dissemination for effective flood management and coNduct .Concluding wrksho onl ro ect out uts ends otcrnastiu n uzfru 45Ex osure visits to Centres of Excellence Incremental oertncot(O 385003850.00 Place.PatnaFor Prakash Aditya & Associates Date: I11th October 2018,C reAconat rkashAiy Partner Firm Regn. No: 003063C Membership No. 80584 Name of the Project- Strengthening Flood Modeling Capacity in Water Resources Department, Government of Bihar SA Irst Fund Grant No. TFOA1 269) Comparison between Actuals and Quarterly JFR figures for the Quarter ended on A//figuresinINR 31st December 2017 Particulas Actual As per IFR Variance AtiVitY 1: OPerationa zation an use a ensem e rain a orecasts an near--rea time rain a estimates 1.1 Procure consultancy to develop meteorological framework and customized tools for downloading, down- and upsaling, calibration and packaging of ensemble weather forecasts and rainfall estimates for flood model, and eviauate ensemble forecasts and estimates, and train FMISC staff Acv 2: Improve and upgrade flood forecast model 2.2 Consuitanc services for consolidatin and u radin existing flood model .3 C on a n se o Dat s, cibrate, validate and operationalize flood forecast Iostoal Sod otm odelio s iai ivcr useg oPen-source software, and prepare Road Map .4 Conlt n wres to collect stage and discharge data at selected sites downstrea of Activity 3u Community based flood risk management 3 onsilanc fe odmau te ri!atingcommunity outreach mnechanism,raising awarenessNLNINL nrmobilzie rors foS alerts evelop draft agreement (with cost estimates) with 3.2 Provide SMS alerts DAclit 4: Ca acity Buildino; Trainin and Outreach 4. Conduct Launch VV/or-kshoio flodmdl us pr l ce,otusadotoe .3 rate nasboad for fd soe out and comes Institutional Su ort worksho s in semfiatin fornffetiv fooad Muzanaeenp ndcndc 4.4 Concludin workshe on wr'c u t esiaaipur n uzfru 4.5 Ex osure visits to Centres of Excellencesadotme Incremental o erating cost IOC) Place.PatnaFor Prakash Aditya & Associates Date. 11Ith October 2018 hree conat kash Aditya Partner Finn Regn. No: 003063C Membership No: 80584 Name of the Project- Strengthening Flood Modeling Capacity in Water Resources Department, Government of Bihar ........... 0....... M p ..........S.......Trust.....Fund. TrsGrantGan NNo T OA1 69TAl fgues6n9AI Comparison between Actuals and Quarterly IFR figures for the Quarter ended on Atltiguresin Jv 31st March 2018 Part ' PrtOnfZto adu,f iular-s Actual As per IFR VarianceReak tiity : Operatioalization and use of ense"ble rainfall forecasts and near--real time rainfall Remarks 1.1 Procure consultancy to develop meteorological framework and customized tools for downloading, down- and evpscaling calibration and packaging of ensemble weather forecasts and rainfall estimates for flood model, and evlauate ensemble forecasts and estimates, and train FMISC staff Activity2: improve and upgrade flood forecast model 2.1 Con sutanc services for consolidatin and u radin existin flood model a.2o sman Sie Bamti rivelop, calnibrate v alidate and operationalize flood forecast model flood modinem cfamai rruinWD g open-sorce software, and prepare Road Map for sustaining dri ns a06mnnc eston oietsaeaddshredt tslceies downstream of Hayaghat Activit, 3 Comnanit111.y based flod risk maia gement n u n s e mlatingoommunity outreach mechanism,raising awareness and NIL NIL NIL selace ovies forlMS alerts op raft agreement (with cost estimates) with mobile service~ere AccountantsA alrt 3.2 Provide SMS alerts Activity 4: Ca acit Building, Trainung and Outreach 4.1 Conduct Launch WorkshoD on flood nodeli! 4.2 Conduct trainin.1 in select to ics to FMISC/nWRD seta rahsfu tsadotoe 43 Creat Dasboard for flood dat dismntoorefcvelodaag etadcnut Institutional SuP-OrtwOrkshO0 iWofcs main formffetiv- lo aaemn n odc 4.4Concludif ro ce nrqicotu s n cmast Jur and Muzzafarpur Incremental overatmr cost (Oc) PJace. Patna oPrksAdta&socte Date: 11 th October 20 18 a,4ee tcssociates Pra kash Aditya Partner Firm Regn. No: 003063C wviemoersamp Nl-. 80584