ARIAS SOCIETY Assam Rural Infrastructure and Agricultural Services Society (An Autonomous Body of the Govt ofAssom) Project Management Unit (PMU) of the World Bank financed Assazn Citizen Centric Service Delivery Project (ACCSDP) Agriculture Complex, Khanapara, G.S. Road, Guwahati-781022 (Assam, India] Tel: +91 361-2332125; Fax: +91 361-2332564, Email: spd.@arias.in; Website: wwwarias.in No. ARIAS/APART/1102/2020/27 Dated Guwahati the .lDecember, 2020 From Vinod Seshan lAS, State Project Director, ARIAS Society. To : Mr. Mohan Nagaranjan, TTL,ACCSDP, The World Bank Sub. Audit Report along with Annual Accounts for the FY 2019-20 of Assam Citizen Centric Service Delivery Project (ACCSDP) Loan No. 8754-IN. Sir, In inviting reference to the subject cited above, I have the honour to submit herewith the Audit Report along with the Audited Annual Accounts for the FY 2019-20 of Assam Citizen Centric Service Delivery Project (ACCSDP) Loan No. 8754-IN. This is for your kind information and needful. Enclosure: As Above urs fa fully, LujjCSafu"'Y (V Seshan, IAS) State Project Director, ARIAS Society Memo No. ARIASIAPART/1102/2020/27-A Dated Guwahati the3 tDecember, 2020 Copy to the- 1) APC & Chairman, ARIAS Society,, Dispur, Guwahati-6, for favour of kind information. 2) Mr. Anantha Krishna Karur, Financial Management Specialist, ACCSDP, for favour of kind information. 3) Internal: All concerned by email for information and needful. ASSAM CITIZEN CENTRIC SERVICE DELIVERY PROJECT (ACCSDP), Guwahati ARIAS SOCIETY Agricultural Campus, Khanapara, Guwahati, Assam AGARWAL A KUMAR & ASSOCIATES 3505, SECTOR - 32 - D CHARTERED ACCOUNTANTS CHANDIGARH - 160030 M.No. +91 98144 06375 aakchdl@gmail.com aakchd2014@rediffmail.com AGARNVAL A KUAR & ASSOCIATES ii0 sE( PåR-1 A1ök RTIMED ACOUNITANTS CilANDiARH - 1Ii 1MÅ\IL : kh l m t INDIINDEN1 AiU DITORS' RZPORTI \(' I H The1 State Projecct Direclor. \(,(CSDP- \IAS Society. /\gericu1lure Cipl Khatunapua.m, G uti,A\ssami Rep I>ort (kl1 the Audit of Project Financial Stateients )ilnion Wec hlave audi ted the Iccompyiiiing special puipose flianca sltaeients fAssai C0iii cntiic Seice l)eiery Project (ACCSDP) financed by te Internitonal Pank tov Rconsitui and Developiment (IR) under Loun 8754-IN and impilciieted b \sn Iural hinänstructure unid Agijculture Services Society (ARIA Society). . hese finlancial sintemets comprise of th e Dulaner Sheet Miune rnd Expendiure /\ecot ond Receipt mid P1y mun( Accoun1ii aind notes to here financial slateients, includ ng a sununiry o sgnificiiI rccounungilic policies. colediely referred to as tlie "Project 1inancial Statements fn our opintion, ie aforesuid special piurpse Projec ItFnanci Stateneits give a true anud Vhir iew of the fimncial positiu of tIlie lrject as at ach ii 2020 income and expniturt stitenein receips and disrsetents uthe Project lr Ile year ended on \arch 3 1, 20,1 nid Ilie cxipenittutrc of Iie Project flr the year ended on March 31. 2020. ii accordance wii Ihl Iinancial reporting provisiuns of Section =.09 ni the (neral Ounditis of the \nrld BCnk reud with the LUn Agreement and Projecl Agiciment both dated 05-06-2017. Basis for Opinoni We condulced unr audit in accordance with the Sutuards on AutdIting is-sed bs ltlitutu ol ( lirtred A ccouitants of Indiå (CAlI). Our responsiblities under those standards are further describeil in the Auditors Respunsibilites tur the Andit of Ilie Finncial Siteinis setion of our report \Ve are independent of (he implementing agency in uccurdance with the IC\l - (ude of 1Ethics fo uiidlcrtkitin this assi inientL. un e fhuve t ild ur ehical resonibilitis i uccordance w ith ICEI Code ol Lthics. \W e heliexe that ile audu evidenie xxchave otaincd is sulicieit and appioriate tu povide a basis for ur opuilion. IUPhnsis of Itter \\e draw aufeion to Pni Nu. 4 of Significant Accuinting Policies whie depiels that PIh Vx eC Minittained on Cash Ibsis. Ie PFS are prepared to assist the Assum Rural ijastrus ure a d Agriculture Services Society (ARIAS Society) to met the iuancial repurtitg reqtireniens utf the lrojeci' Loan Agrecienltur 1 nvestime Project Financing dtedicxl ()5.)0-2 17 ii iespect ol prepatin n f tihe PojLct Fiiiiiieiil Stiteientis iii u ititier l rel,cf the operations. resources and expenlitures relnted lo the Pr-oieet. \s a result lhes spxecial purpose 1iiineial statemenits may nol be suitable for anotiher purpose. Our opinioni i, Init modified i1 respect of fis matter. lRespionsiilities of Management and those charged with Governance for the Project Viiancial Statemnents Ilhe Manaeent of the impillelieltiiig agency is respoisible for Ilie preparaiion and Klir preseinttiion of the Project linteii Staleientis in accordice with lhe inancilaiil le rig io tliese ln1iiiincial slateients, vind or siuc interni conral as manneeenti deteriniiei is nees.aryil II enbl Ile preparation ofProject Financial Stieent tha are reli mt111 ierial imaissaleiiiiit. w hetier duc to fraud or eror. The lMi n emeit a tlose charged xwit governanec are responsible for overseeing the ipeienlting ageneyfs fiEial iporting process. Auditor's IResprojec Finiancial Statenienis. iwether duce to fraud or error, design and perform audit procedures responsive to Ihose risks, and obtain audit exvience that is suicient and appropliate to provlde a basis for o!r opinion. lie risk of not detecing a mnaerial iisstaternent resulting from fraud is Ihligher thiain fr one resulting (,rom error, as wrud my involve colisioru orgery, intenial imiissins, misreprieseniions. or be override of interial control. * obtain n unlderstanding of internal coinrol relevait to the audit in order to design mudi Preres dhat are approprisae in the ciimsti2n11ees * exalute Ilie ipropriateness of aceolinting policies used mnd he reasonablcness ni acounting esimiies M =and relaied dislosuries iade by maniagenmen ln , the overall p resentioml struturc and c~(en! of the Projeeil Faiiial Siatemnes. ineluding ie disclosures ald whetlher iese i mnial siateieniS presLent the Proiject s operations and l unlderlyiilg tranisactions and evenis in n Ianner ffat aclievliees ir presentuln in accordance wit the nancial reporting " CuniiTilliait xith (hose charged vith governanen regaig. winong ther ialiersl. Ihe planned cope and iming of the anudit and signifient audit ändings. Mincluing an siiicant deficencies in irnternal control tiat we identify during our audit. " provide ihose charged with governance ith a stateient tlat we have omped \W] ilevun! i thitc l requlirm s engarling independence. and t, o>iimiiieite w ii il em 1 inrelinlips and other natters thal may renonal e t 1 Ihouglit to hear on uir iidepeindence. anid where appglicabhle, relatied safeguardsxl. Other MaIer in \ssan iural Infrastruicie and :Ag'ile Serviees Sciety \ S uciiky) 1ha prepared a ra set al cltity Iinancial statenients lir the vear ended Marci 31. 2 (1 1n Xwhlich xwehave issued a separatc auitor report to Ilie (oxeming Bodyand expresed an uimoliiedaadlit opinion. Fui:rthIer to our opinlion an the Prject Financial Statements we further repmt tat: n) e lve sushi and oaiined all the infamation and expbaions xwhich to tie best ( our knowledge and helif were neessay r the purposes of o audi : h) in our opijnon. proper books of accouints have been kept hy the iiuilleiietii age fo- Projet purposes so far as appears fim our examnaion o lhose biks: c) the lject Finaniial Msita iiem s deilt X ih bY tis repori is in igen eni ith he hooks of accounts: d) the Pljen funds wkere uilizel är the purpose oSr wich they w\ere pivided: e) expenditures, ineluding assels ereated iider ihe Praesl shown in Ilie PlS are eligible loerII Ilie Projeci linaninig greeients: f) Interiiii Financial Reports (IlR) subinitted by the nP aAnageiment can be relied ulin ii support applications for xwilhdrawxal of the 1xa. and idequn sipporting dicumenation has been Mainiained ta suppori-t tIese Clains; el Procunvret has been earried out in line iith tle agreed picedures as detailed in tLe lProjeo. Imp-lementation 1Plan and i egal Agreements; anid hl Ilie Piojectl has an adequate interial financial cotrol ssiei (inclidinn II cnitrols) and such controls were operating ellfecively as at Marcli 31, 2(0 and the Projeki Complues witi Ilie provisions on financial iaiageet Conained in the Projec iipleienaiuon wlan am Finiail anmgaemeii Maual, in a11 niii t l ispects. Foram\xxrwil um & \ssociates Ch cc, CA .ha n l M a RiN:449429 lane: Chan h R 7905N I1te: 25.11.2020) 1 1D)N : ?P0449429\A A \A 115045 -:，·긔，:--,, о с� о С1 о а о � О U О � � �.,1 � � F- � о � r c..r °. ш � а: � ° с�., � �` � � г Ш � ❑ � О у� �Э а- �- '�_. С1 > � ° 1 N _+ `� U �<-7 : �,� ш � _� ,i, С3 U а �...�: �-., 4 �?, � `� � � � о Т И > �.+ р J - _ cr � ® о 1- о а 9- с) � Ш �- д т � f},.1 � � � Ш } �. � V' j :5 а; v1� Ш � � Z � � L �. С7 С N N � n. 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