· aria : $vdt +fe kt/f-o2/svq, di.¢./«at.v.f1.$1,/2018-19/ f@) sq«feetenr«ten siteterferare /"[} oz2-z20a so1s ' srranekerrr (eterafter)-1, ssr rerierea, +era. frsat rat, 101, 1gff f f, jag - 400 020. zs Telephone ] a21g soo 22190549 INDIAN AUDIT AND ACCOUNTS DEPARTMENT OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL s-Fr!_} agauMaharashtra1@cag.gov.in we orad (AUDIT)-I, MAHARASHTRA. E-mail. Pratishtha Bhavan, 101, Maharshl Karve Marg, ie+/No. Mumbai-400 020. feais/Date : tat af, a11el ITaIR, argT'rat (ctarq{lam)-II aT qrutoer, v+IRIE, '@aTula+T 3raa', sa lft n. 220, f@fe wig=H, aHJTgT 440 001. {r Sub: Issue of Part Audit Certificate in respect of World Bank assisted Maharashtra Agricultural Competitiveness Project (Credit No.4809-IN) for the year 2018-19 (upto 20.12.2018). Sir, Please find enclosed the Part Audit Certificate along with Annexure 'A' & B' in respect of the World Bank assisted Maharashtra Agricultural Competitiveness Project (Credit No.4809- IN) for the year 2018-19 (up to 20.12.2018) for < 14,55,44,018 /- (Rupees Fourteen Crore Fifty Five Lakh Fourty Four Thousand and Eighteen only). Certification has been done on the basis of comparison of the figures of Statement of ) Expenditure (SOE) with the figures verified by the Audit Party. The following documents are also forwarded alongwith the audit certificate. (i) Audit opinion (ii) Worksheet showing the Unit wise expenditure incurred on the Project (iii) Certified Statement of Expenditure I (iv) Statement showing inadmissible amounts for earlier period now held admissible based on compliance.received during current audit as certified by the Local Audit 'I Party. ivvea5: 34{la I =3» > (per algd) 54 J1+I'AT«IR alias : gud} +fl@ lo/&ft-02sqft.&.ear.u.f.41./2018-19/0f %·493 Date: r 9 [os /19 Copy forwarded for information and necessary action to: 1. The Under Secretary to the Government of India, Ministry of Finance, Department of Economic Affairs (Fund Bank Division), North Block, New Delhi-1 10 001. /rhe Project Director, Maharashtra Agricultural Competitiveness Project (MACP), Project st Co-ordination Unit, Plot No.F/E/78, l Floor, LDB Bldg., Market Yard, Gultekdi Road, Pune - 411037. snefreareran sir veter fer«r '} eezass sos Terr-+ rIeksnresr (kenafRent) -1, sr aruivrt, gTT;. faser a+, 101, 1ff we an+f, jag - 400 020. gs ] 221g asoo Telephone 2219 0549 INDIAN AUDIT AND ACCOUNTS DEPARTMENT OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL $-F'_} E-mail agauMaharashtra1@cag.gov.in (AUDIT)-I, MAHARASHTRA. Pratishtha Bhavan, 101, Maharshi Karve Marg, re/ No. Mumbai - 400 020. fe-sis /Date: Part Report on the Project Financial Statements We have audited the accompanying financial statements of the Maharashtra Agricultural • Competitiveness Project (financed under World Bank Credit No. 4809-IN), which comprise the Statement of Sources and Application of Funds and the Reconciliation of claims to Total Application of Funds for the period 01' April 2018 to 20° December 2018. These statements are the responsibility of the Project's management. Our responsibility is to express an opinion on the accompanying financial statements based on our audit. We conducted our audit in accordance with the Auditing Standards promulgated by the Comptroller and Auditor General of India. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. Our audit examines, on a test basis, evidence supporting the amounts, and disclosures in the financial statements. It also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements present fairly, in all material respects, the Sources and Application of Funds of Maharashtra Agricultural Competitiveness Project Credit No.4809-IN for the period 01 April 2018 to 20" December 2018 in accordance with Government of India Accounting Standards. In addition, in our opinion, (a) with respect to SOE, adequate supporting documentation has been maintained to support claims to the World Bank for reimbursements of expenditures incurred; and (b) except for ineligible expenditures as detailed in the audit observations, if any, appended to this Audit Report, expenditures are eligible for financing under the Loan / Credit Agreement (Credit No. 4809- IN). During the course of the audit, SOEs/PFSs for < 14,55,44,018 /- (Rupees Fourteen Crore Fifty Five Lakh Fourty Four Thousand and Eighteen only) and the connected documents were examined and these can be relied upon to support reimbursement under the Loan/Credit Agreement (Annexure A). (Amount Objected ? 49,823/- is shown in Annexute B) This report is issued without prejudice to Comptroller & Auditor General's right to incorporate the audit observations in the Report of Comptroller & Auditor General of India for being laid before Parliament/State or UT Legislature. sa/. Date: 19.03.2019 (Karan Vohra) Mumbai Dy. Accountant General m: "" Annexure 'A Audit jurisdiction-wise Expenditure incurred during the year 2018-19 (upto 20.12.2018) in respect of World Bank Assisted Maharashtra Agricultural Competitiveness Project (financed under World Bank Credit No. 4809-IN) Sr.No. Name of the Office Amount of expenditure incurred on the Project 01. Office of the Pr. Accountant Mumbai. e 14,55,44,018 -(Rupees Fourteen General, (Audit) I, Maharashtra, Crore Fifty Five Lak.h Fourty Four Thousand and Eighteen only). Total < 14,55,44,018 /- (Rupees Fourteen Crore Fifty Five Lak.h Fourty Four Thousand and Eighteen only). . 0 Annex ure'B' Details of amount held_under objection as a result _of_local audit _in_respect_of World Bank Assisted Maharashtra Agricultural Competitiveness Project Credit No. 4809-IN for the year 2017-18. Name of the office Name of the Para No Amount of Nature of objection District/Implementing objection (in Agency Rs.) Office of the Pr. 2 19823 Non Levy of Penalty Accountant General(Audit)I, Maharashtra, @Mumbai DDC Pune DDC Solapur 1B Medical Camps not held but 30000 expenditure claimed TOTAL 49823 Sr. Audit fficer/EAP CA Cell Details of inadmissible amounts of earlier years Certification held admissible based on compliance during current audit in respect of World Bank assisted Maharashtra Agriculture Competitiveness Project, Credit No. 4809-IN Period 2018-19 Name of the Implementing Sr.No. Agency Year Para No. Amount (in Rs.) 1 DDRCS, Raigad 2017-18 2 46183 Sr. Audit ,(icer/EAP CA CELL o » v ow=wees mp WORLD BANK ASSISTED MAHARASHTRA AGRICULTURAL COMPETITIVENESS PROJECT CREDIT NO. 4809 -IN WORK SHEET (2018-19) Amount Amount as per Amount verified by Amount Sr. No. Name of the Unit held under Nature of objection SOE LAP certified objection 1 2 3 4 6 7 8 l DDRCS Ahrnednagar 14685987 14685987 14685987 2 DDRCS-Solapur 28018000 28018000 28018000 3,DDRCS-Sindhudurg 0 0 0 4 DDRCS Satara -702903 -702903 -702903 5{DDRCS K olhapur 9745920 9745920 9745920 6 DDRCS Pune 23602981 23602981 23602981 7,DDRCS Dhule 2961103 2961103 2961103 8 DDRCS Raigad 1500000 1500000 1 500000 9 DDRCS Nasik 20197731 20197731 20197731 10 DDRCS Thane 0 0 0 ] 1 DDRCS Jalgaon 8886000 8886000 8886000 12 DDRCS Nandurbar 93365 93365 93365 13 DDRCS Sangli 11270710 11270710 11270710 14 DDRCS Ratnagiri 0 0 0 o PIU-Agriculture, Office of 15 Commissioner of Agriculture, 4301124 4301124 4301124 I 6 PIU-AHD 3136000 3136000 3136000 Non Levy of Penalty resulted in avoidable 17 DDC Pune 1550000 1 550000 19823 expenditure 1550000 18 DOC Satara 11028000 11028000 11028000 19 DOC Kolhapur 1860000 1 860000 1860000 Medical camps not but held but expenditure 20 DOC Solapur 620000 620000 30000 incurred 620000 21 DDC Ahmednagar 1395000 1395000 1395000 22 DDC Nasik 1395000 1395000 1395000 23 DDC Dhule 0 0 0 24 DOC Jalgaon 0 0 0 TOTAL 145544018 145544018 49823 n. 0 145544018 O j