AUDIT CERTIFICATE
To
The Chief Engineer (R&B),
EAP & PPP,
Road Sector Project (Telangana State),
Errummanzil, Hyderabad
Report on the Project Financial Statements
We have audited the accompanying Financial Statements of the Road
Sector Project (Telangana) financed under World Bank Cr. No. 7792 which
comprise the Statement of Sources and Applications of Funds and the
ReconcJi ation of Claims to Total Applications of Funds for the year ended 31"
March, 2019 (provided in Annexure 1). These Statements are the responsibility
of the Projects' Management. Our responsibility is to express an opinion on the
accorm panying financial statements based on our Audit.
WNe 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 mis-
statement. Our audit examines, on a test basis, evidence supporting the
amounts and disclosures in the financial statements. it also included assessing
the  accounting principles used  and  significint 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 Project Financial Statements present fairly, in al
material respects, the sources and applications of funds of Road Sector Project
for the year ended 31" March 2019 in accordance with Government of India
Accounting Standards.
In addition, in our opinion, (a) with respect to Interim Unaudited
Financial Reports (IUFR's), adequate supporting documentation has been


maintained to support claims to the World Bank for reimbursements of
expenditure incurred; and (b) except for ineligible expenditure as detailed in
audit observations in Annexure 1I, if any, appended to this audit report,
expenditure are eligible for financing under the Loan/Credit Agreement.
During the course of the audit, IUFRs and the connected documents were
examiined and these can be relied upon to support reimbursement under the
Loan Agreement as per Annexures 1, II & Ill.
This report is issued without prejudice to Comptroller and Auditor
General of lndi sright to incorporate the audit observations in the Report of
Comptroller and Auditor General of India for being laid before Parliament of
India/State or UT Legislature.
Sr. Deputy Accountant General/ES-I


Annexure-l
Statement showing the details of expenditure incurred i.e. category wise, component
wise for the year 2018-19 in respect of World Bank assisted Road Sector Project
(Telangana State) (Loan No.77921IN)
Exp)enditure as per  Actual Fpenditme  1 \penditure      xpenditure
1R           Verified in audit  Dilluèd I1 Audfl \dnted in \udi
Rs.                Rs                 s               Rs
_______________                     (2)                3            <(4)  = 2-3)
Ä l4601 56283                  4001502&          20i592808     439563475
A            71446434           7144u4               8 048       7      6359386
20530572          205 17o 0                        2    572
0                 I                 0              0
Aý                  00
Componient A\
552 133289       552133289           20o7985       3 1453433
Compoent                       0                                    0              0
(_omonet-C(           39686448 P78640                       7045315       32641093
m4 022 1gS5                                1022 1              240         3997475
Total                   632040782          632040782]         27971506      604069276
Components - A, B. C
adn ited in Aud                        and D                               604069276
Percent<a e Adiss b e
Al, A3. A4. B, C and                       -k-   1 _
D
Ban saroD                                      0%             42171
Total____________(5______440439789
7I                                                                 141787
S.                             5 6 21 9l
Sr. DEPUTY ACCOUNTANT GENERAL/ES-1


Annexure-iI
Statement showing the details of disallowances made from the expenditure
incurred during the year 2018-19 in respect of World Bank assisted Road Sector
Project (Telangana State)
(Loan No.7792-IN)
S. No.  Name of the Auditee  Comp   Amount         Reasons for (isallowance
Unil         onent disallowed
(Rs.)
PMU1 Hy derabad       Al      1787678 'nelh!e e1pendture nuued on
h1]itit of utnhties
2844    ' 6s4 ,3 pendiur e incurred under
un3iOn order 08) in shufting of
Al 31998 KS Road-Shor recovery of SMET
2    [District R&1 B Officer, A       86798 D;iTerence betwxeen SOE) figure and
R&B D)\iiion                          expenditutre booked by PAO)
Mff cbancheria!                       ____w.'_._n_SOF_fiL
3 [District R&B Officer.  A2         250) [Dtilence betwxeen SOE flgure and
R&B Division. Suryapet                 expenditure booked by PA(
4  [i'trciR&. 3 )fler  C4     70453ý 1  pniucboed lot Iie Nx ork doces,
13 )x ioniio pc ento tis Proic
\onda___________________
S    Dsinct R&[  nffjeer.  DI       2907' short rensen of DMF
Reakld\_                       25540
Total                 27971506
Sr. DEPUTY ACCOUNTANT GENERAL/ES-I


Annexure-IlIl
Statement showing the details of disallowance made from the expenditure
incurred during the previous years now released during the year 2018-19 in
respect of World Bank Assisted Road Sector Project (Telangana State) (Loan
No.7792-IN)
Distric  mt U ff,ce  Year of  Amout    Arnont now,   Halance
No,                      Disallowa Disalokcd n  aowed Daoallowan
nc   prev ious N ear.  (Rs.      amout
R (Rs >(Rs
\ Ml X APR             1 2009-10  1 3952co           0     1 C -7
- MD \ PRDC              200-11     322020                         20  1
AP\i H 1' deraba>d     20J _1 -l 12  12000000         0      120000003
+  1  R& 1  n         2012-1 - 3   17000            0         17000
1 l R&B H]Dn2 1-13             23 3000 3000                   0
M4abahbnauwg~i
Sl'\ l -I2 derbadd_0 12- l 3       20OOO0                     >0 200<)00
71<  h Nderabad  201 1       526612        5     1 2
P\1 INde'aad           0 12 -1 3                              87205
0dad   _012-13           1 377180      727 g1           0
l0 FlR2013-14                         29163             09
\ >r  >uda a ¼napel ________
1   ü merthl     2013-14        9             4
&H unapanm90131-14         Es
d&  Kamn a       2013-14      43 i x8       4
1 R& Kauma    ~  2013-14       661             2
<  l R&B Ninad       20 13-4      5 750865708
& 0 \Mahabhuna    20 1 314    5650"0
21R&  1derabad     2013-14      6266,        667               0
1 & HlNdeiahad     20 13-14    38877)        39                 0
017       ihderh         2013-14     3278600 278 _
18  r)derabad            2013-14     (83870                  482776
R1 k   Wanapad      0 I4 15     39788           88
3 11 W~ Sanurcd\90 15-16        1 000<)0     i 00000t
24  R&0 Nirmal          2015-16       23728            0         23728
0M Id                20 5-16    825462o            0      895469oC


2              2015-16    237 7 
2EVR&1 M Alnchir\al  2016-17                    8677  -
)7  i                   2013 i-]d ~O 6   l______ 382 7'
28 FE R&B Rla          20 16-17   2                70            0
LW R                -nl20 16-17  0Nso2 el
31ld           2016-17   2246l4             0      2     046 4
 d             2016-17    8781485      878 1485          0
|Hv6-17                     200000            0      2000000
34  .. h .. d        2016-17     11327;       1132710          0
__- 010-170
011 h             [ 2016-17       J 7314     163144
3  P\(' ]lxd           2016-17       l               0      4
Total               515183951    153137854   362046097
Sr. DEPUTY ACCOUNTANT GENERAL/ES-1