NO DGT-IUFR/35(6) /Audit 2016-17/2017-NPIU Government of India Director of Training(C&P) Directorate General of Training Ministry of Skill Development & Entrepreneurship 2nd floor PTI Building Ph.: 01123715137 New Delhi-110001 Date: 01.06.2018 To, Ms. Elizabeth Ninan, Senior Education Specialist & Task Team Leader South Asia Human Development Sector, The World Bank, 70 Lodi Estates New Delhi-110003 Subject:- Forwarding of Audit Certificate in respect of APEX-Hi Tech Institute, Bangalore for World Bank assisted Vocational Training Improvement Project (VTIP) (CR NO.4319 IN) for the FY 2016-17 - reg. Madam, I am to forward herewith Audit Certificate for FY 2016-17, received from APEX-Hi Tech institute, Bangalore under VTIP with the World Bank assistance, Copy of the Audit Certificate is enclosed along with our observations in Annexure 1-4 for your reference and record, Yours faithfully, (C. Batra) Sr. Accounts Officer NPIU Encl-Audit Certificate and Annexure 1 to 4 Annexure-1 Vocational Training Improvement Project CONSOLIDATED REPORT ON AUDIT FOR THE F.Y 2016-17 Expenditure incurred by the implementing Entities/Institutes Rs. in Thousands "000" Expenditure Expenditure S. No. Name of the State Reported as submitted for a di Net(C=A-) per IUFR Audit(B) Audit(A) APEX-Hi Tech Institute, Bangalore 5816.00 5884.00 375.00 5509.00 *Total aitou-nt of statemet of expenditure is Wrongly taken as Rs.?5970 instead of Rs.5884 - Annexure-2 Vocational Training Improvement Project CONSOLIDATED REPORT ON AUDIT FOR THE F.Y 2016-17 Amount Disallowed and observations of Auditors Rs. In thousands S. No Name of the State Amount Audit Observations Disallowed An amount of excess salary booked to the extent APX-itec 375. of Rs 3,75,107/-with respect to 2 MTS included Intitue under salary head of VTIP World Bank assisted project is inadmissible Annexure -3 Vocational Training Improvement Project CONSOLIDATED REPORT ON AUDIT FOR THE F.Y 2016-17 Date of Audit Report Date of audit S. No. Name of the State D certification APEX-Hi Tech Institute, Bangalore 25.05.2018 Annexure -4 Vocational Training Improvement Project CONSOLIDATED REPORT ON AUDIT FOR THE F.Y 2016-17 Details of Report Sent to World Bank S. No Date No. of States No. of CFIs 1 10.08.2017 1 - 2 27.09.2017 (Exemp.) 6 3 3 14.11.2017 3 6 4 29.12.2017 6 - 5 05.02.2018 4 - 6 07.03.2018 1 1 7 07.03.2018 (Exemp.) 1 1 8 20.03.2018 (Exemp.) 3 - 9 05.04.2018 (Exemp.) 3 10 10.04.2018 1 - 11 23.04.2018 - 1 12 07.05.2018 1 1 13 01.06.2018 - 1 TOTAL 30 14 * 4T P ~ -am *~qwftmn Vt{rr m f*T *WOWii (ty)rWmli Indian Audit And Accounts Department Office of the Principal Director of Audit (Central) Bengaluru NO. PDA (CENTRAL)/CAB/2018-19/B-70 Dated: 25.05.2018 To, The Director, Directorate General of Training, APEX Hi-Tech Institute, FTI Campus, Goraguntapalya Tumkur Road, Yeshwanthpur, BANGALORE - 560 022. Sir, Sub: Issue of Audit Certificate for the year 2016-17 in respect of World Bank Assisted Vocational Improvement Project (VTIP) implemented by APEX Hi-Tech Institute, Bangalore - CR No. 4319-IN. I am to enclose the Audit Certificate together with Statement of Expenditure/Financial Statement for the year 2016-17 in respect of World Bank Assisted Vocational Improvement Project (VTIP) Implemented by APEX Hi- Tech Institute, Bangalore. Please acknowledge the receipt of the same. Yours faithfully, Deputy Director/CAB Address: O/o PDA (Central), Audit Bhavan, B Block, I Floor, Post Box No.5398, Bangalore - 01. Ph: 080 22640379 Fax No. 080 22380Q14/22353737 email - aaocab(gmaiL.com Apex I]i-tech b i'ute Received ol...49././.. DKR N o- - ..r , .... section...-At I/R% M . T '- OTlJ<,tRe MW i / 5398 r 0 S6 bof/ Audit Shavan, '13' Block, 1st Floor,1PA8 No, 5398, Bengalui - 560 001 Ph.: 080-22379335136 ra( 080-22281500, 22201427 EMai: pdachengIuru@caggov.in Wnb to: http://WWW.agkar.cag.gov.In AUJDIT CERTIFICATEf We have audited the accompanying Financial Statement relating to the World Bank Assisted vocational Training Improvement Project implemented by Apex [-Tech institute, Bangalore (Credit No.4319-In) for the year 2016-17 (tip to 31.03.2017). We conducted the audit in accordance with regulations and standards of audit of the Comptroller & Auditor General of India and these standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements arc free of materials misstatements, An audit includes examining, on a test basis, evidence supporting the amount, internal checks and controls and disclosures in the financial statement. An audit also includes assessing the accounting principles used and significant estimates made by the management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the Financial Statement gives a true and fair view of the source and application of funds and the financial position of Vocational Training Improvement Project for the year 2016-17 (up to 31.03.2017) in accordance with consistently applied Government Accounting Standards. In addition with respect to FMRs (a) adequate supporting documentation has been maintained to support claims to the World Bank for reimbursement of expenditure incurred and (b) details of expenditure which are eligible for financing under the Credit No. 4319-IN are also submitted. During the course of audit referred to above, Statement of Expenditure and the connected documents were examined and these can be relied upon for reimbursement tinder the credit agreements, subject to comments made in Statement of Expenditure (enclosed). Deputy Director/CAB Statemint of Expenditure for the year 2016-17 (Rupees in thousands) SI. Name of the Budget Expenditure Expenditure Remarks No. component as per SOE admissible 1 Salaries 5420 5170 4794989 An amount of exess salary booked to the extent of Rs.3,75,107/- with respect to 2 MTS included under salary head of VTIP World Bank assisted project is inadmissible. 2 Domestic Travel 300 243 243 3 OE 4 Other Administration E_Åenses 5 Supplies & Materials 6 Advertising & - _ Publicit - -- _ _-- . - . . 7 Minor Works 500 471 471 8 Professional - 9 Other charges - - 10 Machinery & EgMipments 1--- Tota! 5509 Dy. DIreetor/CAB