PATRO & CO., Chartered Accountants 3rd Floor, Janpath Tower, Ashok Nagar, Bhubaneswar - 751 009 Telfax : 0674-2532471, 2532472, 2532473 email: patroco@gmail.com NAME OF CONCERN ODISHA STATE DISASTER MANAGEMENT AUTHORITY. SUBJECT AUDITED FINANCIAL STATEMENTS ALONG WITH AUDITORS REPORT OF ODROP FOR THE FINANCIAL YEAR ENDED ON 31ST MARCH, 2020. O( f CO~ 3rd FLOOR, JANPATH TOWER I-IN DO & Co. ASHOK NAGAR, BHUBANESWAR - 751 009 Chartered Accountants TEL / FAX: 0674 - 2532471, 2532472, 2532473 E-mail: patroco@gmail.com Web: http://www.patroandco.com INDEPENDENT AUDITOR'S REPORT' To The Members ORISSA STATE DISASTER MANAGEMENT AUTHORITY Opinion We were engaged to audit the accompanying the Project Financial Statements of ODISHA DISASTER RECOVERY PROJECT(ODRP) which comprises the Consolidated Balance Sheet, as at March 31, 2020 and Consolidated Income and Expenditure Account and Consolidated Receipt and Payment Account for the year ended on that date, implemented through ORISSA STATE DISASTER MANAGEMENT AUTHORITY ("The Society") as per our appointment vide letter no. 3020/OSDMA dated 19.11.2020. Basis for Opinion We conducted our audit in accordance with the Standards on Auditing issued by Institute of Chartered Accountants of India (ICAI). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the project implementing agency in accordance with the ICAI's Code of Ethics for undertaking this assignment, and we have fulfilled our ethical responsibilities in accordance with ICAI's Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Emphasis of Matter * We draw attention to note-6&9 to the Financial statement describing the short reporting in IUFR of Rs.6.05 millions /disallowances by World Bank of Rs.10.30 million. * We draw attention to note-10,11&12 to the Financial statement describing the Advances pending adjustment/recovery from beneficiaries (including ineligible beneficiaries)/Government Authorities. * We draw attention to note-14 to the Financial statement describing the inclusion of Bank Balance existing at the beginning of the year. Our opinion is not modified in respect of the above matters. Responsibilities of Management and those charged with Governance for the Project Financial Statements Management is responsible for the preparation of Project Financial Statements that give a true and fair view of the financial position, financial performance of the Projection accordance with the Accounting Standard prescribed by Institute of Chartered Accountants of India and will include such tests and controls as the auditor considers necessary under the circumstances and the guide lines contained in the financial management manual for ODRP issued by World Bank. Those standards require that we plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free of material mis-statement(s). Our audit includes examining, on test basis, evidence supporting the amounts and disclosures in the Financial Statements. Our audit also includes assessing the accounting principles used and significant estimates made by the management, as well as evaluating the overall financial statements / presentations. We believe that our audit provides a reasonable basis for our opinion. However, special attention was paid to the following: * All funds provided by the Government of Odisha with World Bank assistance have been used in accordance with the conditions of the relevant agreement and only for the purposes for which financing was provided. * Project Financial Statements are prepared on cash basis. * Proper audit trail providing linkages between the Books of Accounts and reports presented to the World Bank exists. * The Project Accounts have been prepared in accordance with the Accounting Standards and policies and give a true and fair view of the financial position of ODRP. Auditor's Responsibility for the Audit of Project Financial Statements Our objectives are to obtain reasonable assurance about whether the Financial Statements are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with the Standards *of Auditing will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Standard of Auditing, we exercise professional judgment and maintain professional scepticism throughout the audit. We also: * Identify and assess the risks of material misstatement of the Financial Statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. * Evaluate the overall presentation, structure and content of the Project Financial Statements, including the disclosures and whether these financial statements present the operations and underlying transactions and events in a manner that achieves fair presentation in accordance with the financial reporting provisions. * Communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. * Provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. Report on Other Legal and Regulatory Requirements Further to our opinion on the Financial Statements, we further report that: * We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit; * In our opinion, proper books of accounts have been kept by the management for purposes so far as appears from our examination of those books; * The Financial Statements dealt with by this report is in agreement with the books of accounts; * The funds were utilized for the purposes for which they were provided; * Procurement has been carried out in line with the agreed procedures; and * The organization has an adequate financial Control system over the project and such controls are operating effectively as on 31st March 2020 subject to the observations pointed out in Management Letter. For PATRO & CO., Chartered Accountants [FRN 310100E] Place : Bhubaneswar, Partner < Date :23/03/2021. M.No. 057820 UDIN - 2105782AAAADU6290 ORISSA STATE DISASTER MANAGEMENT AUTHORITY ODISHA DISASTER RECOVERY PROJECT(ODRP) 9th floor,OSDMA,RAJIV BHAWAN,BHUBANESWAR Audited project financial statement for the year ending 31.03.2020 PIU OF ODISHA DISASTER RECOVERY PROJECT (Rs. II Millionl) SI.No. Sources of funds cumulative For the year total upto upto 01.04.19 19-20 31.03.20 A Opening Bank Balance 726.25 B Received from GoO(In Bank Account) 7150 860 8010 B.1 State goverimient funds B.2 Government of India funds/ World Bank Funds C Other Reciepts / Income 162.18 21.85 184.03 Total sources of funds (I=A+B+C) 7312.18 1608.1 8194.03 Uses of funds Component I : Resilient Housing Reconstruction and Community 1 Infrastructure. 1.1 Sub-Coniponenti 1.1: Housinig Reconstruction 5025.8 288.74 5314.54 1.2 Sub-Coinponent 1.2: Selected Community infrastruture 1314.48 167.32 1481.8 2 Component 2: Urban Infrastructure in Berhampur. 2.1 Sub-component 2.1: UJpgrading of slums 2.2 Sub-component 2.2: Public service Infrastructure 2.3 SUb-cornponeiit 2.3: Community Mobillization 2.4 Sub-component 2.4: Technical Assistance 3 Component 3: Cpacity Building in Disaster Risk Management 6.16 41.77 47.93 4 Conponent 4: Implementation Support 4.1 Sub-component 4.1: Implementation support for OSDMA 239.49 30.96 270.45 4.2 Sub-component 4.2: Implemeintation support for H & UD 5 Component 5: Contingency Emergency Response. 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Amount(Rs.) (Details) (Total) Bank Balance as per Bank Book 66,83,12,353.23 ADD: Cheque issued but not presented for payment: Cheque No.-906356, Dtd - 09/09/15 420.00 Cheque No.-908790, Dtd - 17/02/16 3,227.00 PAID TOWARDS DEPOSIT OF LIC DEDUCTION AS ON 1,021.00 23.03.2020, CREDITED ONLY IN BANK BOOK PAID TOWARDS LEAVE SALARY & PENSION 2,92,951.00 CONTRIBUTION AS ON 20.03.2020, CREDITED ONLY IN BANK BOOK 2,97,619 LESS: TRF MADE AS ON 5.12.2019, NOT DEBITED IN BANK BOOK 1,105 TRF MADE AS ON 3.1.2020, NOT DEBITED IN BANK BOOK 1,105 TRF MADE AS ON 10.2.2020, NOT DEBITED IN BANK BOOK 1,105 3,315 Bank Balance as per Pass Book 66,86,06,657 ORISSA STATE DISASTER MANAGEMENT AUTHORITY ODISHA DISASTER RECOVERY PROJECT (ODRP) 9TH FLOOR, OSDMA, RAJIV BHAWAN, BHUBANESWAR for the period from Ist April 2019 to 3 1st March 2020 RECONCILIATION STATEMENT OF GRANT IN MILLION (INR) Particulars Year 2019-20 Disbursed by Government 860 Received by the Project 860 Difference 0 ORISSA STATE DISASTER MANAGEMENT AUTHORITY ODISHA DISASTER RECOVERY PROJECT 9th floor,OSDMA,Rajiv Bhawan,Bhubaneswar FOR THE PERIOD 1ST APRIL 2019 TO 31ST MARCH 2020 Annexure-1 Component-1 Sub Component 1.1 Particulars Amount Multi Hazard Insurance Expenses Housing Reconstruction Expenses(ODCH) 28,62,91,000.00 Construction of Disply Board - Construction VAT - Site Clearance &Devlopment Expenses - Survey & Investigation Expenses - Rental Allowance Expenses 8,86,025.00 Shifting Allowance 1,18,63,234.00 TOTAL 29,90,40,259 Annexure-2 Sub Component 1.2 Particulars Amount Infrastructure Development 6,19,282.00 Pipe Purchased Pipe Water Supply Expenses 2,54,95,868.00 Tubewell Expenses - Construction of AWC/Primery School/ANM Center 11,60,65,228.00 Construction of internal road & drain 2,51,43,190.00 TOTAL 16,73,23,568 Annexure-3 Particulars Amount Component - 3 Application Fees - SIDM 23,591.00 Construction of SIDM 3,81,23,272.00 CWW Cess - SIDM 28,81,352.00 Geo-Co-Ordinates & Ortho-Height Map - SIDM 1,36,231.00 GRIHA Registration Fees - SIDM 4,21,531.00 Sanction Fees - SIDM 1,53,020.00 Scrutiny Fees - SIDM 34,410.00 TOTAL 4,17,73,407.00 Annexure-4 Component - 4 Sub Component 4.1 Particulars Amount Fixed Asset Office Equipment 20,300.00 Advertisement & Publicity 44,478.00 Employer Contribution to EPF 1,83,050.00 Employer Contribution to License Fee 5,288.00 Employer Contribution to NPS 62,100.00 Excess Salary Payment 100.00 GST Retainer Fees 1,56,350.00 Internal Audit Fees 4,24,800.00 Leave Salary Contribution 2,83,902.00 Meeting Expenses 29,146.00 Office Expenses 3,000.00 Office Maintenance 1,40,454.00 Pension Contribution 14,17,571.00 POL Expenses 7,50,027.00 Postage Expenses 13,732.00 Printing & Stationery 1,40,689.00 Professional Charges 1,72,89,730.00 Registration Fees 4,500.00 Repair & Maintainance of Vehicle 1,35,193.00 Repair & Maintenance of Office Equipment 15,220.00 Salary & Allowance 94,07,195.00 Statutory Audit Fees 94,400.00 Telephone Expenses 22,124.00 Travelling & Conveyance 1,08,616.00 Hire charges of vehicle 46,900.00 Bank charges 29,583.50 office contingency 1,10,360.00 Vehicle Insurance 17,694.00 TOTAL 3,09,56,502.50 口口口口口口口口口口口口口口口口口口口口口口口口口開口口口口口口口開口口口開口口口由自開口開開自豳自由口口口口口口口口口口開口口口由由口口自由自自由自開細口口口口口口口口口口口騙無口口口口口口口一口■唱由口－■■口口■•申一由開由－•口由由口口由由自口口 飽、＿一＿ SIGNIFICANT ACCOUNTING POLICIES AND NOTES ON ACCOUNTS 1. Accounting Policies (A) General The accounts are prepared on cash basis. (B) Accounting treatment of grants :- (a) State Government and World Bank (i) Government of Orissa and World Bank grants is to restore and improve Housing and public services in targeted communities of Odisha and increase the capacity of the state entities to respond promptly and effectively to an eligible crisis or emergency Ore credited in concerned grant funds. 00 All revenue expenditure incurred for direct/indirect administrative expenses for which no specific grant is receivable are appropriated from the Government of Orissa reconstruction fund and recognized as the revenue grant in the income and expenditure account. (iii) Fixed Assets Depreciation on fixed assets purchased by ODRP has not been provided. 11. Notes on Accounts (1) Back Ground The Extremely Severe Cyclonic Storm 'FANI' made landfall on the Odisha Coast south of Puri on 3 May, 2019 and the eye of the system was completely moved into land by 1000 hrs at the wind speed of 175-185, gusting up to 205 kmph. Cyclone Fani caused a loss of an estimate Rs 9,336.26 crore in Odisha. Twelve persons received grievous injuries and the cyclone killed 2,650 large animals, 3,631 small animals and 53,26,905 poultry birds. Even on October 12 th 2013, cyclone Phailine hit the state Odisha with wind gusts up to 220km per hours, heavy rains measuring up to 25 centimetres and storm surge over 3 meters. It was one of the strongest cyclone to hit the Indian coast in past 14 years. There was a category of cyclone similar to super cyclone of 1999 that hit Odisha and killed numerous lives and destroyed lakhs of homes and left million people homeless. As a comprehensive strategy, Govt. of Odisha (GoO) constituted Odisha State Disaster Management Authority (OSDMA) as a nodal agency for disaster integration and pre preparedness. The immediate challenge before OSDMA was to coordinate post cyclone restoration and reconstruction programme. Its tasks related to coordinating with the different state departments in identification, screening, review, procurement, disbursement and monitoring the implementation of project OSDMA is implementing projects under World Bank, PMNR, SDRF,13th Finance Commission fund, NCRMP (Additional Fund), Odisha Disaster Recovery Project, CMRF for construction of Disaster resistance infrastructure. ODRP is a World Bank assisted project implemented by OSDMA in Ganjam, Puri District through the collectors of Ganjam, Khurda and Puri along with other projects. Activities under this project relates to housing Reconstruction, selected Community Infrastructure, capacity building for Disaster Risk management. The key objective of the Project Financial Statement * The objective of the audit of the Project Financial Statement is to enable the auditor to express a professional opinion on the financial position of ODRP in respect of funds received and expenditure made for the accounting period 01.04.2019 to 31.03.2020 as well as to express an opinion on eligibility of the expenditure under the project. * The project books of account provided the basis for preparation of the Project Financial Statements (PFS) and are established to reflect the financial transaction with respect to the project. Components Based on the above objectives, the project has been divided into four components, namely: Component 1: Resilient Housing Reconstruction and Community Infrastructure. Sub-Component 1.1: Housing Reconstruction Sub-Component 1.2: Selected Community Infrastructure Component 2: Urban Infrastructure in Berhampur. Sub-Component 2.1: Upgrading of Slums Sub-Component 2.2: Public Service Infrastructure Sub-Component 2.3: Community Mobilisation Sub-Component 2.4: Technical Assistance Component 3: Capacity Building in Disaster Risk Management. Component 4: Implementation Support. Sub-Component 4.1: Implementation support for OSDMA. Sub-Component 4.2: Implementation support for H & UD. Component 5: Contingency Emergency Response. (2) Funds received from Government of Odisha and utilisation for the same has been exhibited in Audited Financial Statement. (3) Previous year's figures have been regrouped / rearranged and or recast wherever considered necessary. (4) During the year Fixed assets purchased worth Rs.20,300.00 has been treated as expenditure in Income and Expenditure Account. (5) Interest earned on Savings Bank Account and Term Deposit Account to the tune of Rs.2,17,30,612.00 has been taken into account under the head other receipts. (6) There is a difference of Rs. 6.05 million between IUFR (Interim Unaudited Financial Report) submitted to World Bank and Audited financial statement which is to be adjusted/ booked from state government share. The details as per the following: Particulars Amount as per Amount as per Difference Audited Financial IUFR (Rs. In Millions) Statements Other 184.03 166.58 17.45 Receipts/Income Component 1 6796.34 6807.39 -11.05 Component -3 47.93 48.06 -.13 Component 4 270.45 270.67 -.22 Total 7298.75 7292.7 6.05 (7) The difference of Rs.17.53 million as reported in statutory audit of 2018-19 in other receipt between Audited financial statement and project financial statement has been rectified during period ending March 20. (8) The Difference of Rs. 7.29 million has been duly adjusted in the IUFR submitted for the 4th qtr. Ending 31.03.20 in respect of expenditure as per Audit repot 2018-19. (9) An Amount of Rs.10.30 million has been duly adjusted in the IUFR submitted for the 4th qtr. Ending 31.03.20 by reducing the utilisation of fund in respect of expenditure incurred under VLL method of component 1.1 (Housing Reconstruction) which has been declared ineligible expenditure by the World Bank, However the excess expenditure already incurred is reimbursed from Govt. of Odisha. (10) A sum of Rs.14,85,500.00 has been paid towards excess advance to beneficiaries, for which recovery action has been initiated. Civil cases are filed against some beneficiaries. The details of party wise data are being reconciled. (11) A sum of Rs. 1,61,27,579.00 has been paid towards Advance to other beneficiaries which has not been settled. This also includes payment to ineligible beneficiaries. The details of party wise data are being reconciled. Civil Cases has been initiated against many such beneficieries. (12) The Following Advances are Pending for adjustment. * Tahsildar Koinisi -Rs.25000.00 * Sub-Collector, Berhampur- Rs.20000.00 * Sub-Collector, Chhatrapur- Rs.30000.00 (13) An Advance of Rs. 2,46,69,420.00 is Pending for Recovery from RWSS A/c. (14) Axis Bank (A/c no-918020110313807) of DPIU PURI balance of Rs 4,00,000.00 which was not considered in closing balance as on 31.03.19, considered for the year 2019-20, and the balance is taken as sourced from Unspent Grant which shall be reconciled by considering past year transactions.