O Bihar Rural Roads development Agency Rural Works Department, Government of Bihar Letter No. - BRRDA (HQ)-MMGSY-312/22 - [ t- 3 Dated- yo From Ajit Kumar Project Director cum Nodal Officer, MMGSY-WB Bihar Rural Roads Development Agency Rural Works Department, Government of Bihar To N. S. Srinivas Task Team Leader The World Bank, 18-20, Hindustan Times House, Kasturba Gandhi Marg New Delhi- 110001 Ref.:- Loan/Credit No. 5938-IN PROJECT NAME: Bihar Rural Road Project Sub- Regarding- Submission of Audited Project Financial Statement (PFS) for the final year of BRRP covering the period from April 2023 to December 2023. Sir, With reference to the cited subject Audit Project Financial Statement for the final year of Bihar Rural Roads Project covering the period from 01" April 2023 to 31s" December 2023 is being submitted herewith for you -references please. Thanking You, Yours Sincerely Encl: As above. (Ajit Kumar) Project Director-Cum-Nodal Officer, MMGSY WB JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Puri, Patna-23 ibcpatna1996 gmail.com A PROJECT FINANCIAL STATEMENT BIHAR RURAL ROADS PROJECTS (MUKHYAMANTRI GRAM SAMPARKYJNA -WB Audit1 Report tgt 31st December 2023 BIHAR RURAL ROADS PROJECTS Funded by-World Bank(IDA) Loan/Credit No.-5938-IN H.O. :Flat No. 402, Nagina Complex, Behind A.N. College, Shiv Pur!, Patna-23 (Bihar) - 0542-2364006 jbcpatna1996@gmail.com B.O. :5, Siddharth Complex, Sigra Mahmoorganj Road, Sigra, Varanasi-221010 (U.P.) - 0542-2364006 Flat No. 202, SFS Pocket 1l1, DDA , Dwarka Sector -9 , New Delhi-110075, Mobile :09868390459 E-111, Near Sales Tax Office, Sector-5, Devendra Nagar, RAIPUR (C.G.)-492001 Ph. : 0771-4030329, Mob.: 9407682833 539/342, Salig Ganj Road, Mutthiganj, ALLAH ABAD (U.P.) - 211003 Ph.: 09839173777 JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Puri, Patna-23 ibcpatnal996@gmail.com To, The Members of the Governing Body of Society, Bihar Rural Roads Development Agency (BRRDA), Project Implementation Agency of Bihar Rural Roads project. INDEPENDENT AUDITOR'S REPORT Report on the Audit of the Special Purpose Project Financial Statement (PFS) of Bihar Rural Road project (IDA Credit No. 5938 IN) Opinion: We have audited the accompanying Special Purpose Project Financial Statements (PFS) of Bihar Rural Roads Project financed by the International Development Association (IDA) - The world Bank under Credit -5938 IN and implemented by Bihar Rural Roads Development Agency (A Society Registered Under Societies Registration Act 1860). These Project Financial statements [PFS] comprise of Statement of Sources and Uses of Funds (IFR-1) as at 31.12.2023 and Statement of Expenditure by project components (IFR-2) for the period 01st April 2023 to 31st December 2023 including the summary of significant accounting policies, other explanatory information and Notes to Accounts, collectively referred as, Project Financial Statement (PFS). The period covered in this audit is from 01st April 2023 to 31st December 2023. In our opinion, and to the best of our information and explanation given to us, the aforesaid Special Purpose Project Financial Statement (PFS) give a true and fair view of the financial position of the project as at 31st December 2023 and expenditure incurred for the period 1st April 2023 to 31st December 2023. Basis of Opinion We have 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 Auditors Responsibilities for the Audit of the Project Financial Statements (PFS) section of our report. We are independent of the Project Implementing Agency (BRRDA) in accordance with the ICAl'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 The PFS is prepared to assist the Project Implementing Agency (BRRDA) to meet the financial reporting requirements of the Financing Agreements and Project Agreement dated May 29th, 2017 so as to reflect the operations, resources and expenditures related to the Project. Aw Tsult, these special purpose Page 1 of 68 JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Puri, Patna-23 ibcpatnal996@gmail.com Financial Statement may not be suitable for any another purpose. We draw your attention to Note A of the audit report. Our opinion is not modified in respect of these mattelNR Responsibilities of Management and those charged with Governance for the Project Financial Statements (PFS) The Management of Project Implementing Agency (BRRDA) is responsible for the preparation and fair Presentation of these PFS and for such internal control as management determines is necessary to enable the preparation of PFS that are free from material misstatement, whether due to fraud or error. The management and those charged with governance are responsible for overseeing the project Implementing Agency (BRRDA) financial reporting process. Auditor's Responsibilities for the Audit of the Project Financial Statements Our objectives are to obtain reasonable assurance about whether the Project Financial Statements as a whole 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 skepticism 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, but not for the purpose of expressing an opinion on the effectiveness of the scheme's internal control. * 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 Financial Statements, including the disclosures and whether these financial statements present the Scheme's operations and underlying transactions and events in a manner that achieves fair presentation in accordance with the financial reporting provisions described in Notes to the Accounts Page 2 of 68 JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Puri, Patna-23 ibcpatnal996(gmaiIl.com * 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 Moreover, to our opinion on the Project Financial Statements, we further report that: a) 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; b) in our opinion, proper books of accounts have been kept by the implementing agency for Scheme purposes so far as appears from our examination of those books; c) the Financial Statements dealt with by this report is in agreement with the books of accounts; d) the Scheme funds were utilized for the purposes for which they were provided; e) Procurements have been carried out in line with the agreed procedures as detailed in the Operations Manual/Procurement Manual/Scheme Implementation Plan/Legal Agreements; and f) the Scheme has an adequate internal financial control system (including IT controls) and such controls were operating effectively as at December 31, 2023 and the Scheme complies with the provisions on financial management contained in the Operations Manual/ Scheme Implementation Plan/ Financial Management Manual, in all material aspects. For Jaiswal Brajesh & Co. Chartered Accountants FRN:079 BA C XPuj'i Partner s M.No.- 47 Date: 21. i2-.2.02+ Place: Patna UDIN:Page43Uof Page 3 of 68 JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Puri, Patna-23 jbcpatna1996(a@gmal.com Bihar Rural Road Development Agency (BRRDA) Bihar Rural Roads Project Note-A "General Matters" 1. PIU wise observation found during the audit are described in "Annexure-A" II. List of outstanding statutory Dues & Contractors' repayable as on 31.12.2023 are enclosed in Annexure-B & C III. Bank charges debited by the bank have neither been booked by PIUs in the manual cash book nor in Tally. As per management explanation, bank is not authorized to deduct any charges as per agreement. Therefore, they will appear in the bank reconciliation statement till their reversal entry is made by the bank Details of Bank Charges are given in Annexure-D. Page 4 of 68 JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Puri, Patna-23 ibcpatna1996(2gmail.com Management Letter To, The Chief Executive Officers, Bihar Rural Road Development Agency, Rural Work Department, Government of Bihar, Kranti Marg (Harding Road),Bairak No.-03 Near Haj Bhawan,Patna-80001. We have conducted the financial audit of the Project for the financial year 2023-24, with aim to express an independent professional opinion on whether the financial statements are free of material misstatement and provide a true and fair view of the project operations. Prescriptions on Statutory Audit are provided in Section 4.12 of the FM Manual. The audit is conducted in accordance with the Terms of Reference mandated by BRRDA. Objective of Audit: - The main objective of the audit of the PFS is as under: A. Whether the PFS gives a true and fair view of the financial position of the Project at the end of the period. B. The project is in compliance with the financial covenants of the Credit Agreement C. The project funds were utilized for the purposes for which they are provided. D. Expenditures, shown in the PFS are eligible for financing under the relevant Credit agreement and these were exclusively financed through the Project Funds and no other sources of funds have been received by BRRDA for incurring these expenditures. E. IFRs submitted by the Project management can be relied upon to support applications for withdrawal of the Credit and adequate supporting documentation has been maintained to support these claims. F. Procurement has been carried by BRRDA in line with the agreed procedures as detailed in the Project Appraisal Document. G. The project has an adequate internal control system and adheres to the provisions of the FM Chapter included in the financial management manual in all materials aspects. Methodology of Audit: Our audit was carried out in accordance with the standards of auditing generally accepted in India. It includes such tests and controls as we consider necessary. We have divided our audit assignment basically in two phases. P Page 5 of 68 JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Puri, Patna-23 ibcpatnal996(agmail.com First Phase: During this phase, we have audited 84 PIUs. Our Audit started from 03.10.2024 and was continued till 24.10.2024. We have divided audit team in 2 sub team. Each team consist one CA, 2 Semi qualified CA inter and one Audit assistant. During this phase, we have covered following areas: - 01. We have received internal audit report of different PIUs and considered the observations during the audit. 02. We have audited the effectiveness of procurement process and related document with comparative charts whether they are in conformity with the adherence to the guidelines and checklist. 03. We have verified agreements executed and whether they are in line with the stipulated laid down standard Terms of Reference. 04. We have verified the insurance documents of roads and contract performance with regard to their existence and valuation. We have verified the Interim Report (IFR) and its compliance with the financial agreement. os. We have checked and verified all the guarantees and/or security documents (i.e. BG, NSCs, FDs). Submitted by the contractor and its genuineness and adequacy at PIU's level. We also went through the BG registers maintained at the PIUS to check for the existence, valuation and other assertions. 06. We have checked and verified the statutory compliance of direct and indirect tax laws as per the statutory provisions and the adherence to the time limit fixed for payment of dues and filing of returns. 07. We have checked and verified the cash Book & Bank Book (Operator Pass Book) as on 31st December 2023 Maintained in tally as well as manually at PIUs as per thd guidelines provided in financial management manuals. We have note down the differences, if any and reasons thereof. We have checked and verified the vouchers and supporting regarding cash book, Bank book, Journal, contra, receipts etc against the expenses recorded. o8. We have checked and verified the Bank Reconciliation Statement on quarterly basis maintained at PIUS/BRRDA. We have audited the reasons for variations in the balances as on the date and its adjustments in the further periods. Page 6 of 68 JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Puri, Patna-23 ibcpatnal996@gmail.com Second Phase: During second phase of audit, we have started our audit from head office. our team consist 8 members which include 2 chartered Accountants, 4 Semi Qualified CA inter and 2 Audit assistant second phase of audit commended from 04.11.2024 and continued till 15.11.2024. During this phase, we have covered following areas: - 1. We have verified the Bank Reconciliation Statement on quarterly basis maintained at HO. We have verified the reasons for variations in the balance as on the date and its adjustment in further periods. 2. We have checked whether expenditure shown in the PFS are eligible for financing under the relevant Credit agreement and these were exclusively financed through the project funds and no other sources of funds have been received for incurring these expenditures. 3. We have checked whether all necessary supporting documents, records and accounts have been kept in respect of all project transactions and expenditures reported through IFR and clear linkages exist between the books of account and the IFR. 4. We have checked clear linkage between IFR and claim submitted to World Bank Page 7 of 68 JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Puri, Patna-23 ibcpatna1996Pgmail.com Summary Of Observation for Time Period 2023-24(up to December 2023) Related to PIU- (Annexure-A) S.No. PIU Observation 01 Sikarna Dhaka a. Bank Balance Not Matched of Tally and IFUR. As Per Tally Bank Balance INR. 4040468.00 but IUFR Shows INR.4398543. Which is adjusted in subsequent quarter STATUS OF PRIOR AUDIT RECOMMENDATIONS:- S.No OBSERVATIONS STATUS OF REMAKS COMPLIANCES 01. Banka-01 A Current Year(4th Qtr.) interest Amount not [Difference Amount of Interest taken in IUFR INR 561628.00. Taken in next quarter. 02. Mahua INR 92,470.00 Amount of Interest not taken Difference Amount of Interest in IUFR. Taken in next quarter. In contractors due head amount of INR Difference Amount Taken in B 2732290.00 found as difference as Complied next quarter. compared to lUFR & Tally. 03.Araria Difference of INR9,58,724.00 in tally & IUFR . Difference Amount of Interest in Interest Head. Taken in next quarter. In contractors due head amount of INR Difference Amount Taken in B 2732183.00 found as difference as Complied next quarter. compared to IUFR & Tally. 04. Buxar Current year interest amount INR 193 not Complied Difference Amount Taken in taken in IUFR. next quarter. 0 Page 8 of 68 Nora JAISWAL BRAJESH & CO. HO: Flat No. 402, Nagina Complex, Behind CHARTERED ACCOUNTANTS A.N. College, Shiv Puri, Patna-23 ibcpatnal996(gmail.com Contractor Repayable amount as per tally Complied Difference Amount Taken in B INR 24,93,749.00 but in lUFR Amount INR next quarter. 25,92,869.00. 05. Virpur Contractors repayable amount as per PIU Complied Difference Amount Taken in tally data Amount claimed 1,31,49,000.00 next quarter. A but IUFR Amount of INR 1,29,02,211.00 06.Udakishunganj Contractor's repayable amount as per Tally Complied Difference Amount Taken in B amount shows INR 32, 22,529.00 but in IUFR next quarter. INR 40, 22,129.00 claimed. 07. Triveniganj Contractor's repayable amount as per PIU Complied Difference Amount Taken in A tally data Amount claimed 8951171.00 but next quarter. IUFR shows Amount of INR10491505.00 08..Raxaul Contractor's repayable amount as per tally Complied Difference Amount Taken in B INR 8920446.00 but in IUFR Amount show next quarter. INR 7255638.00. 09. Kishanganj-02 Contractor's repayable amount as per tally Complied Difference Amount Taken in A 33833795.00 and as IUFR shows amount next quarter. INR 33748220.00 10. Kishanganj-01 Contractor's repayable head not matched Complied Difference Amount Taken in B with tally. Diffrence of Amount INR next quarter. 18099207.00. Page 9 of 68 Outstanding Balance as on 31.12.2023 Annexure-B ARARIA Opening Balance Additions Paid Closing Balance GST 0.00 4102556.00 4102556.00 0.00 Income Tax 0.00 2433697.00 2433697.00 0.00 Royalty MD 281582.00 281582.00 0.00 Sfee 0.00 2129155.00 2129155.00 0.00 Labour Cess 0.00 2051278.00 2051278.00 0.00 Royalty 391011.00 924462400 9029249.00 606386.00 ARA Opening Balance Additions Paid Closing Balance CGST 71825.00 71825.00 0.00 SGST 71825.00 71825.00 0.00 Income Tax 71825.00 71825.00 0.00 Sfee 91072.00 91072.00 0.00 Labour Cess 71825.00 71825.00 0.00 Royalty 58236.00 58236.00 0.00 ARERAJ Opening Balance Additions Paid Closing Balance Sfee 114063.00 114063.00 Sales Tax 0.00 0.00 Labour Cess 6348.00 6348.00 Royalty 132338.00 132338.00 BAGHA-01 Opening Balance Additions Paid Closing Balance CGST -25.00 171788.00 171763.00 0.00 SGST -25.00 171788.00 171763.00 0.00 Income Tax 0.00 343579.00 343579.00 0.00 Sfee 0.00 77615.00 77615.00 0.00 Labour Cess 0.00 171788.00 171788.00 0.00 Royalty 0.00 729206.00 729206.00 0.00 BAGHA-02 Opening Balance Additions Paid Closing Balance CGST 0.00 0.00 SGST 0.00 0.00 Income Tax 0.00 0.00 Sfee 0.00 0.00 Labour Cess 0.00 0.00 Royalty 0.00 0.00 Page 10 of 68 BALIA Opening Balance Paid Additions Closing Balance CGST 34889.00 34889.00 0.00 SGST 34889.00 34889.00 0.00 Income Tax 69779.00 69779.00 0.00 Sfee 46640.00 46640.00 0.00 Labour Cess 34889.00 34889.00 0.00 Royalty 18835.00 179615.00 160780.00 BANKA-01 Opening Balance Paid Additions Closing Balance CGST 0.00 SGST 0.00 Income Tax 0.00 Labour Cess 0.00 Royalty 0.00 BANKA-02 Opening Balance Paid Additions Closing Balance CGST 0.00 0.00 SGST 0.00 0.00 Income Tax 0.00 0.00 Sfee 0.00 0.00 Labour Cess 0.00 0.00 Royalty 0.00 0.00 BARH Opening Balance Paid Additions Closing Balance CGST 0.00 SGST 0.00 Income Tax 0.00 Sfee 0.00 0.00 0.00 0.00 Labour Cess 0.00 0.00 0.00 Royalty 2188901.00 2188901.00 0.00 0.00 BARSOI Opening Balance Paid Additions Closing Balance GST 4630464.00 4630464.00 0.00 Income Tax 3314187.00 3314187.00 0.00 Sfee 552503.00 552503.00 0.00 Labour Cess 2315232.00 2315232.00 0.00 Royalty 9556635.00 9556635.00 0.00 Pag 1 Page 11 of 68 BEGUSARAI Opening Balance Paid Additions Closing Balance CGST 0.00 SGST 0.00 Income Tax 0.00 Sfee 0.00 Labour Cess 0.00 Royalty 0.00 BEGUSARAI Opening Balance Paid Additions Closing Balance GST 29600.00 29600.00 0.00 CGST 29600.00 29600.00 0.00 Income Tax 59200.00 59200.00 0.00 Sfee 27412.00 27412.00 0.00 Labour Cess 29600.00 29600.00 0.00 Royalty 77342.00 77342.00 0.00 BENIPUR Opening Balance Paid Additions Closing Balance GST 166812.00 166812.00 0.00 Income Tax 83406.00 83406.00 0.00 Sfee 70487.00 70487.00 0.00 Labour Cess 83406.00 83406.00 0.00 Royalty I 305524.00 305524.00 0.00 BHAGALPUR Opening Balance Paid Additions Closing Balance SGST 411411.00 411411.00 0.00 CGST 411411.00 411411.00 0.00 Income Tax 600016.00 600016.00 0.00 Sfee 686733.00 686733.00 0.00 Labour Cess 411411.00 411406.00 -5.00 Royalty 1404841.00 1404841.00 0.00 BIHARSARIF Opening Balance Paid Additions Closing Balance CGST 0.00 SGST 0.00 Income Tax 0.00 Sfee 0.00 Labour Cess 0.00 Royalty 0.00 Page 12 of 68 BIKRAMGANJ Opening Balance Paid Additions Closing Balance SGST 289891.00 289891.00 0.00 CGST 289891.00 289891.00 0.00 Income Tax 289891.00 289891.00 0.00 Sfee 351235.00 351235.00 0.00 Labour Cess 289891.00 289891.00 0.00 Royalty 1278007.00 1156908.00 1156908.00 1278007.00 BIRAUL Opening Balance Paid Additions Closing Balance GST 154990.00 154990.00 0.00 Income Tax 120173.00 120173.00 0.00 Sfee 117679.00 117679.00 0.00 Labour Cess 77494.00 77494.00 0.00 Royalty 241156.00 241156.00 0.00 BUXAR Opening Balance Paid Additions Closing Balance CGST 0.00 SGST 0.00 Income Tax 0.00 Royalty MD -6.00 -6.00 Labour Cess 0.00 Royalty 0.00 Page 13 of 68 CHAKIA Opening Balance Paid Additions Closing Balance CGST 0.00 378535.00 380868.00 2333.00 SGST- 0.00 378535.00 380868.00 2333.00 Income Tax 2.00 757065.00 761731.00 4668.00 Sfee 27.00 378373.00 383140.00 4794.00 Labour Cess 0.00 378535.00 380868.00 2333.00 Royalty 2613305.00 1185358.00 647044.00 2074991.00 CHAPRA-01 Opening Balance Paid Additions Closing Balance Royalty MD 1218623.00 1218623.00 Sfee 0.00 Labour Cess 136139.001 1 136139.00 CHAPRA-02 Opening Balance Paid Additions Closing Balance Royalty MD 1025582.00 1025582.00 Sfee 0.00 DALSINGHSARAI Opening Balance Paid Additions Closing Balance GST 64370.00 64370.00 Income Tax 32185.00 32185.00 Sfee 0.00 Labour Cess 32185.00 32185.00 Royalty 441584.00 441584.00 DANAPUR Opening Balance Paid Additions Closing Balance CGST 0.00 SGST 0.00 Income Tax 0.00 Sfee 0.00 Labour Cess 0.00 DARBHNGA-01 Opening Balance Paid Additions Closing Balance GST 1097744.00 1097744.00 0.00 Income Tax 633490.00 633490.00 0.00 Sfee 838277.00 838277.00 0.00 Labour Cess 548870.00 548870.00 0.00 Royalty 266129.00 510827.00 510827.00 266129.00 Page 14 of 68 DARBHANGA-02 Opening Balance Paid Additions Closing Balance GST 135856.00 135856.00 0.00 Income Tax 135855.00 135855.00 0.00 Sfee 46102.00 76364.00 30262.00 Labour Cess 67928.00 67928.00 0.00 Royalty 88893.00 199327.00 110434.00 DHAMDAHA Opening Balance Paid Additions Closing Balance CGST 0.00 0.00 SGST 0.00 0.00 Income Tax 0.00 0.00 Sfee 143071.00 143071.00 Labour Cess 105109.00 105109.00 Royalty 2699050.00 2699050.00 DUMRAON Opening Balance Paid Additions Closing Balance CGST 42689.00 42689.00 SGST 42689.00 42689.00 Income Tax 42689.00 42689.00 Royalty MD 364574.00 364574.00 Sfee -315825.00 -315825.00 Labour Cess 44349.00 44349.00 Royalty 530963.00 530963.00 FORBISGANI Opening Balance Paid Additions Closing Balance GST 3255618.00 9580018.00 7049664.00 725264.00 Income Tax 3013097.00 8629526.00 6296036.00 679607.00 Royalty MD 4229582.00 1122240.00 5351822.00 Sfee 3790644.00 5328536.00 3708777.00 2170885.00 Sales Tax 1270713.00 1270713.00 Labour Cess 1627758.00 4790007.00 3524831.00 362582.00 Royalty 17613473.00 15898957.00 11248538.00 12963054.00 GAYA Opening Balance Paid Additions Closing Balance GST 3255618.00 9580018.00 7049664.00 725264.00 Income Tax 3013097.00 8629526.00 6296036.00 679607.00 Royalty MD 4229582.00 1122240.00 5351822.00 Sfee 3790644.00 5328536.00 3708777.00 2170885.00 Sales Tax 1270713.00 1270713.00 Labour Cess 1627758.00 4790007.00 3524831.00 362582.00 Royalty 17613473.00 15898957.00 11248538.00 12963054.00 Page 15 of 68 GOGARI Opening Balance Paid Additions Closing Balance GST 292518.00 1792852.00 1500334.00 0.00 Income Tax 330545.00 1580447.00 1249902.00 0.00 Royalty MD 4906835.00 1245420.00 3661415.00 Sfee 241833.00 1387475.00 1145642.00 0.00 Labour Cess 146259.00 896424.00 750165.00 0.00 Royalty 1276874.00 5067156.00 3886122.00 95840.00 GOPALGANJ-01 Opening Balance Paid Additions Closing Balance CGST 0.00 0.00 SGST 0.00 0.00 Income Tax 0.00 0.00 Sfee 100.00 100.00 Sales Tax 0.00 0.00 Royalty 242330.00 242330.00 GOPALGANJ-02 Opening Balance Paid Additions Closing Balance GST -1388.00 371492.00 371492.00 -1388.00 Income Tax -1388.00 414100.00 414100.00 -1388.00 Royalty MD 609181.00 273629.00 132425.00 467977.00 Sfee 0.00 44576.00 44576.00 0.00 Labour Cess 51117.00 185746.00 185746.00 51117.00 Royalty 176254.00 687430.00 687430.00 176254.00 HAJIPUR Opening Balance Paid Additions Closing Balance CGST 0.00 60486.00 60486.00 0.00 SGST 0.00 60486.00 60486.00 0.00 Income Tax -5.00 120971.00 120971.00 -5.00 Royalty MD 7346.00 7346.00 0.00 Sfee 0.00 59709.00 59709.00 0.00 Labour Cess -5.00 60486.00 60486.00 -5.00 Royalty 311311.00 503345.00 192034.00 0.00 HARNAUT Opening Balance Paid Additions Closing Balance GST 0.00 250034.00 250034.00 0.00 Income Tax 0.00 125017.00 125017.00 0.00 Royalty MD 0.00 182600.00 182600.00 Sfee 0.00 209974.00 209974.00 0.00 Labour Cess 0.00 125017.00 125017.00 0.00 Royalty 0.00 364619.00 364619.00 0.00 P 16of V.,r A, c Page 16 of 68 HATHUA Opening Balance Paid Additions Closing Balance CGST 0.00 1731.00 1731.00 0.00 SGST 0.00 1731.00 1731.00 0.00 Income Tax 0.00 3461.00 3461.00 0.00 Royalty MD 287592.00 287592.00 Labour Cess 0.00 1731.00 1731.00 0.00 Royalty 0.00 0.00 HILSA Opening Balance Paid Additions Closing Balance GST 1203316.00 1327696.00 124380.00 Income Tax 1198883.00 1327698.00 128815.00 Royalty MD 217791.00 276952.00 1620611.00 1561450.00 Sfee 733456.00 733456.00 0.00 Labour Cess 601658.00 663848.00 62190.00 Royalty 2015009.00 2124613.00 109604.00 IMAMGANJ Opening Balance Paid Additions Closing Balance CGST 95878.00 95878.00 0.00 SGST 95878.00 95878.00 0.00 Income Tax 191756.00 191756.00 0.00 Sfee 119453.00 119453.00 0.00 Labour Cess 95878.00 95878.00 0.00 Royalty 370093.00 370093.00 0.00 JAGDISPUR Opening Balance Paid Additions Closing Balance CGST 472032.00 472032.00 0.00 SGST 472032.00 472032.00 0.00 Income Tax 472032.00 472032.00 0.00 Royalty MD 645862.00 1238609.00 592747.00 Sfee 483898.00 578006.00 94108.00 Labour Cess 331635.00 472032.00 140397.00 Royalty 850042.00 974270.00 124228.00 JAINAGAR Opening Balance Paid Additions Closing Balance CGST 1318008.00 1318008.00 0.00 SGST 1318008.00 1318008.00 0.00 Income Tax 1743671.00 1743671.00 0.00 Royalty MD 664375.00 486126.00 178249.00 Sfee 395800.00 1356587.00 960787.00 Labour Cess 1318008.00 1318008.00 0.00 Royalty 1300871.00 2712484.00 1411613.00 Page 17 of 68 IHAN)HARPUR Opening Balance Paid Additions Closing Balance GST 45560.00 45560.00 0.00 Income Tax 45560.00 45560.00 0.00 Sfee 27592.00 27592.00 0.00 Labour Cess 22780.00 22780.00 0.00 Royalty 100902.00 100902.00 0.00 KAHALGAON Opening Balance Paid Additions Closing Balance CGST 39136.00 39136.00 0.00 SGST 39136.00 39136.00 0.00 Income Tax 47133.00 47133.00 0.00 Sfee 67400.00 67400.00 0.00 Labour Cess 39136.00 39136.00 0.00 Royalty 281036.00 281036.00 0.00 KATIHAR Opening Balance Paid Additions Closing Balance GST 1261004.00 1261004.00 0.00 Income Tax 1045641.00 1045641.00 0.00 Sfee 71684.00 71684.00 0.00 Labour Cess 630494.00 630494.00 0.00 Royalty 1 3090355.00 3090355.00 0.00 KHAGARIA Opening Balance Paid Additions Closing Balance GST 320606.00 320606.00 0.00 Income Tax 320608.00 320608.00 0.00 Royalty MD L 174960.00 174960.00 Sfee 294321.00 294321.00 0.00 Labour Cess 160303.00 160303.00 0.00 Royalty 896689.00 896689.00 0.00 KISHANGANJ-01 Opening Balance Paid Additions Closing Balance GST 2238446.00 2238446.00 0.00 Income Tax 1955914.00 1955914.00 0.00 Sfee 1859014.00 1859014.00 0.00 Labour Cess 2036115.00 1119223.00 3155338.00 Royalty 3968418.00 3968418.00 0.00 Page 18 of 68 8940 6L- Obd KISHANGANJ-02 Opening Balance Paid Additions Closing Balance GST 4587902.00 4587902.00 0.00 Income Tax 3800413.00 3800413.00 0.00 Sfee 860007.00 1664238.00 804231.00 Labour Cess 1920545.00 2293950.00 373405.00 Royalty 3426626.00 3791230.00 364604.00 MADHEPURA Opening Balance Paid Additions Closing Balance GST 676052.00 1978646.00 1302594.00 0.00 Income Tax 676052.00 1833831.00 1157779.00 0.00 Sfee 195233.00 600948.00 879210.00 473495.00 Labour Cess 338026.00 989323.00 651297.00 0.00 Royalty 345686.00 1464024.00 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136167.00 -78339.00 Royalty 21576.00 396136.00 396136.00 21576.00 MANIHARI Opening Balance Paid Additions Closing Balance GST 0.00 1554562.00 1554562.00 0.00 Income Tax 0.00 777281.00 777281.00 0.00 Sfee 74957.00 657268.00 657269.00 74958.00 Labour Cess 0.00 777281.00 777281.00 0.00 Royalty 349104.00 2370364.00 2370364.00 349104.00 MARHAURA Opening Balance Paid Additions Closing Balance CGST 21652.00 282642.00 282642.00 21652.00 SGST 21652.00 282642.00 282642.00 21652.00 Income Tax 21672.00 306017.00 306017.00 21672.00 Royalty MD 962651.00 962651.00 Sfee 0.00 437850.00 437850.00 0.00 Sales Tax 1388323.00 1388323.00 Labour Cess 101170.00 282642.00 282642.00 101170.00 Royalty 234125.00 1070519.00 1070519.00 234125.00 MASAURHI Opening Balance Paid Additions Closing Balance CGST 0.00 SGST 0.00 Royalty MD 1545172.00 1545172.00 Sfee 0.00 Labour Cess 0.00 Royalty 0.00 MOHANIA Opening Balance Paid Additions Closing Balance CGST 186704.00 186704.00 0.00 SGST 186704.00 186704.00 0.00 Income Tax 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337102.00 0.00 MUZ WEST Opening Balance Paid Additions Closing Balance CGST -9834.00 843368.00 853202.00 0.00 SGST -9834.00 843368.00 853202.00 0.00 Income Tax 122193.00 1828601.00 1706408.00 0.00 Royalty MD -193333.00 193333.00 0.00 Stee 584138.00 1309656.00 898086.00 172568.00 Labour Cess 670225.00 1523427.00 853202.00 0.00 Royalty 196451.00 2496413.00 2299962.00 0.00 NIMCHAKBATHANI Opening Balance Paid Additions Closing Balance GST 683922.00 683922.00 0.00 Income Tax 341961.00 341961.00 0.00 Royalty MD 1467486.00 1467486.00 0.00 Sfee 724723.00 724723.00 0.00 Labour Cess 341961.00 341961.00 0.00 Royalty 1372610.00 1372610.00 0.00 Page 21 of 68 PAKRIDAYAL Opening Balance Paid Additions Closing Balance CGST 0.00 SGST 0.00 Income Tax 0.00 Sfee 111158.00 111158.00 0.00 Labour Cess -27001.00 27001.00 0.00 Royalty 300601.00 300601.00 0.00 PALIGANJ -Opening Balance Paid Additions Closing Balance CGST 1890.00 2145.00 2145.00 1890.00 SGST 1890.00 2145.00 2145.00 1890.00 Income Tax 1890.00 4290.00 4290.00 1890.00 Sfee 202454.00 202454.00 Labour Cess 116434.00 2145.00 118579.00 Royalty 695955.00 695955.00 PATNA Opening Balance Paid Additions Closing Balance CGST 0.00 SGST 0.00 Income Tax 0.00 Sfee 0.00 Sales Tax 0.00 Labour Cess 0.00 Royalty 0.00 PATORI Opening Balance Paid Additions Closing Balance CGST 0.00 SGST 0.00 Income Tax 0.00 Sfee 0.00 Labour Cess 0.00 Royalty 0.00 PHULPARAS Opening Balance Paid Additions Closing Balance GST 0.00 1155914.00 1155914.00 0.00 Income Tax 0.00 1053406.00 1053406.00 0.00 Sfee 1109495.00 2707915.00 1598420.00 0.00 Labour Cess 878059.00 1162121.00 577957.00 293895.00 Royalty 2725881.00 4237453.00 1511572.00 0.00 Page 22 of 68 PIRO Opening Balance Paid Additions Closing Balance CGST 111029.00 111029.00 0.00 SGST 111029.00 111029.00 0.00 Income Tax 111029.00 111029.00 0.00 Sfee 102355.00 102355.00 Labour Cess 111029.00 111029.00 Royalty 472172.00 472172.00 PURNIA Opening Balance Paid Additions Closing Balance CGST 355928.00 355928.00 0.00 SGST 355928.00 355928.00 0.00 Income Tax 493643.00 493643.00 0.00 Sfee 355316.00 355316.00 0.00 Labour Cess 355928.00 355928.00 0.00 Royalty 1606986.00 1606986.00 0.00 RAXAUL Opening Balance Paid Additions Closing Balance GST 0.00 33868.00 33868.00 Income Tax 0.00 16934.00 16934.00 Sfee 0.00 17082.00 17082.00 Labour Cess 0.00 16934.00 16934.00 Royalty 193500.00 166862.00 360362.00 SAHARSA Opening Balance Paid Additions Closing Balance CGST 431158.00 687730.00 587414.00 330842.00 SGST 431158.00 687730.00 587414.00 330842.00 Income Tax 550182.00 887513.00 806138.00 468807.00 Sfee 409380.00 919759.00 977388.00 467009.00 Labour Cess 431158.00 687730.00 587414.00 330842.00 Royalty 1503082.00 2923753.00 2063574.00 642903.00 SAMASTIPUR Opening Balance Paid Additions Closing Balance CGST 275293.00 275293.00 0.00 SGST 275293.00 275293.00 0.00 Income Tax 550586.00 550586.00 0.00 Sfee 285013.00 285013.00 0.00 Labour Cess 275293.00 275293.00 0.00 Royalty 642832.00 642832.00 0.00 Page 23 of 68 894 V0 tZ5bd SHEKHPURA Opening Balance Paid Additions Closing Balance CGST 590366.00 590365.00 -1.00 SGST 590366.00 590365.00 -1.00 Income Tax 740231.00 740231.00 0.00 Sfee 759663.00 759663.00 0.00 Labour Cess 497685.00 533004.00 35319.00 Royalty 2644663.00 2643951.00 -712.00 SHEOHAR Opening Balance Paid Additions Closing Balance GST 55916.00 251668.00 195752.00 CGST 241248.00 143372.00 -97876.00 SGST 241248.00 143372.00 -97876.00 Income Tax 396772.00 396772.00 0.00 Sfee 205946.00 205946.00 0.00 Labour Cess 269206.00 269206.00 0.00 Royalty 494967.00 494967.00 0.00 SHERGHATI Opening Balance Paid Additions Closing Balance CGST 0.00 60891.00 60891.00 0.00 SGST 0.00 60891.00 60891.00 0.00 Income Tax 0.00 60891.00 60891.00 0.00 Royalty MD 1011646.00 149438.00 149438.00 1011646.00 Sfee 633451.00 77068.00 77068.00 633451.00 Labour Cess 235799.00 60891.00 60891.00 235799.00 Royalty -225513.00 134119.00 134119.00 -225513.00 SHIKARNA DHAKA Opening Balance Paid Additions Closing Balance GST 134034.00 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2191667.00 VIRPUR Opening Balance Paid Additions Closing Balance Royalty MD 5589072.00 5589072.00 Sfee 2638750.00 2638750.00 Labour Cess 1612776.00 1612776.00, Royalty 2837711.00 1 2837711.00 Page 26 of 68 Outstanding Balance as on 31.12.2023 Annexure-C ARARIA Opening Balance Paid Additions Closing Balance EOT 3335663.00 3335663.00 4957986.00 4957986.00 PSD 11273615.00 0.00 11273615.00 SD 14702609.00 2666377.00 12879044.00 24915276.00 QTR 61096.00 61096.00 Misc Deposit 1007490.00 1 1007490.00 ARA Opening Balance Paid Additions Closing Balance SD 968815.00 359125.00 1327940.001 ARERAJ Opening Balance Paid Additions Closing Balance EOT 269065.00 269065.00 SD 6082905.00 6082905.00 BAGHA-01 Opening Balance Paid Additions Closing Balance SD 2850737.00 858946.00 3709683.00 BAGHA-02 Opening Balance Paid Additions Closing Balance SD 1173064.00 0.00 0.00 1173064.00 BALIA Opening Balance Paid Additions Closing Balance SD 2507210.00 279114.00 2786324.00 BANKA-01 Opening Balance Paid Additions Closing Balance SD 8352841.00 1247224.00 7105617.00 Page 27 of 68 BANKA-02 Opening Balance Paid Additions Closing Balance E0T 263914.00 263914.00 SD 7550635.00 2794621.00 4756014.00 BARH Opening Balance Paid Additions Closing Balance SD 4315659.00 4315659.00 QTR 141375.00 141375.00 BARSOI Opening Balance Paid Additions Closing Balance EOT 0.00 3074010.00 3074010.00 PSD 4066026.00 1721486.00 5787512.00 SD 11150075.00 12169845.00 23319920.00 Misc Deposit 200000.00 1 400000.00 600000.00 BEGUSARAI Opening Balance Paid Additions Closing Balance PSD 272093.00 272093.00 SD 544186.00 544186.00 BENIPATTI Opening Balance Paid Additions Closing Balance SD 6680003.00 6857604.00 177601.00 0.00 BENIPUR Opening Balance Paid Additions Closing Balance EOT 521407.00 521407.00 0.00 SD 2124940.00 2107471.00 500438.00 517907.00 BHAGALPUR Opening Balance Paid Additions Closing Balance SD 5220460.00 1569202.00 2057059.00 5708317.00 Misc Deposit 1515246.00 1515246.00 0.00 Page 28 of 68 BIHARSARIF Opening Balance Paid Additions Closing Balance SD 0.00 QTR 0.00 Misc Deposit 0.00 BIKRAMGANJ Opening Balance Paid Additions Closing Balance EOT 0.00 2898894.00 2898894.00 PSD 570809.00 1051737.00 1622546.00 SD 1141619.001 1759006.00 2900625.00 BIRAUL Opening Balance Paid Additions Closing Balance EOT 261704.00 261704.00 SD 4727013.00 2237843.00 387468.00 2876638.00 BUXAR Opening Balance Paid Additions Closing Balance EOT 198228.00 198228.00 Pref Security Deposit 71916.00 71916.00 PSD 2580181.00 636167.00 1944014.00 Security deposit -447725.00 2124756.00 -2572481.00 SD 2964546.00 640675.00 2323871.00 QTR 627321.00 627321.00 CHAKIA Opening Balance Paid Additions Closing Balance EOT 57905.00 57905.00 SD 20001860.00 4048648.00 2856489.00 18809701.00 CHAPRA-01 Opening Balance Paid Additions Closing Balance SD 4684198.00 875867.00 3808331.00 Page 29 of 68 CHAPRA-02 Opening Balance Paid Additions Closing Balance PSD 589345.00 589345.00 Security deposit 1654675.00 1654675.00 SD 1513489.00 1513489.00 DALSINGHSARAI Opening Balance Paid Additions Closing Balance EOT 321852.00 321852.00 PSD 1536072.00 0.00 1536072.00 SD 3072145.001 241389.001 3313534.00 DANAPUR Opening Balance Paid Additions Closing Balance SD 1369351.00 0.00 1369351.00 DARBHANGA-01 Opening Balance Paid Additions Closing Balance SD 1580758.00 2162552.00 2744353.00 2162559.00 DARBHANGA-02 Opening Balance Paid Additions Closing Balance PSD 728893.00 203783.00 932676.00 SD 756114.00 339637.00 1095751.00 DHIAMDAHA DHAMDAHA_ Opening Balance Paid Additions Closing Balance Pref Security Deposit 785510.00 785510.00 PSD 5907158.00 5907158.00 Security deposit 610025.00 610025.00 SD 1422315.00 1422315.00 DUMRAON Opening Balance Paid Additions Closing Balance EOT 483557.00 483557.00 PSD 7243624.00 7243624.00 SD 967160.00 482342.001 484818.00 Page 30 of 68 FORBISGANJ Opening Balance Paid Additions Closing Balance EOT 0.00 1134495.00 9546577.00 8412082.00 Pref Security Deposit 17227732.00 386639.00 94410.00 16935503.00 Security 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28570300.00 4230894.00 12980.00 24352386.00 QTR 667649.00 667649.00 HILSA Opening Balance Paid Additions Closing Balance SD 1555342.00 4202233.00 5757575.00 Misc Deposit 4138840.00 4138840.00 IMAMGANJ Opening Balance Paid Additions Closing Balance EOT 656380.00 958777.00 1615157.00 SD 920223.00 1687245.00 767022.00 0.00 JAGDISPUR Opening Balance Paid Additions Closing Balance PSD 1180082.00 1180082.00 SD 1487546.00 743774.00 2360162.00 3103934.00 JAINAGAR Opening Balance Paid Additions Closing Balance EOT 4041182.00 4041182.00 SD 20211681.00 4718755.00 7809097.00 23302023.00 JHANJHARPUR Opening Balance Paid Additions Closing Balance SD 2892619.00 850509.00 182240.00 2224350.00 KAHALGAON Opening Balance Paid Additions Closing Balance SD 631247.00 235663.00 866910.00 KATIHAR Opening Balance Paid Additions Closing Balance PSD 1068067.00 0.00 1068067.00 SD 2187566.00 0.00 3152468.00 5340034.00 Page 32 of 68 KHAGARIA Opening Balance Paid Additions Closing Balance SD 1605843.00 1003249.00 801518.00 1404112.00 KISHANGANJ-01 Opening Balance Paid Additions Closing Balance EOT 1369214.00 1955285.00 3324499.00 SD 10181768.00 5596113.00 15777881.00 Misc Deposit 254150.00 1 1172956.001 1427106.00 KISHANGANJ-02 Opening Balance Paid Additions Closing Balance EOT 5703311.00 5703311.00 SD 18377091.00 2103385.00 11469716.00 27743422.00 Misc Deposit 387062.001 387062.00 MADHEPURA Opening Balance Paid Additions Closing Balance EOT 1869660.00 1869660.00 SD 2190674.00 3690543.00 5881217.00 MADHUBANI Opening Balance Paid Additions Closing Balance EOT 1733396.00 1733396.00 SD 8039804.00 736512.00 2561469.00 9864761.00 MAHARAJGANJ T- Opening Balance Paid Additions Closing Balance SD 2408119.00 727520.00 1680599.001 MAHNAR Opening Balance Paid Additions Closing Balance EOT 172250.00 172250.00 PSD 1019207.00 1019207.00 SD 4157068.00 3804068.001 733073.00 1086073.00 Misc Deposit 49225.00 49225.00 Page 33 of 68 MAHUA -Opening Balance Paid Additions Closing Balance EOT 1213407.00 1905898.00 859502.00 167011.00 PSD 5486427.00 588608.00 132019.00 5029838.00 SD 4552044.00 1114707.00, 780254.00, 4217591.00 MANIHARI Opening Balance Paid Additions Closing Balance EOT 832703.00 2439309.00 3272012.00 PSD 2964539.00 792577.00 3757116.00 SD 4940898.00 4399490.00 9340388.00 MARHAURA Opening Balance Paid Additions Closing Balance PSD 192435.00 192435.00 SD 8182398.00 135497.00 2261129.00 10308030.00 MASAURHI Opening Balance Paid Additions Closing Balance SD 1320802.00 1 1320802.00 MOHANIA Opening Balance Paid Additions Closing Balance SD 2284748.00 1 933516.00 3218264.00 MOTIHARI Opening Balance Paid Additions Closing Balance EOT 1815166.00 1815166.00 0.00 0.00 SD 6086957.00 1370369.00 789582.00 5506170.00 MUZ EAST-01 Opening Balance Paid Additions Closing Balance EOT 278364.00 0.00 1893163.00 2171527.00 SD 4891016.00 0.00 1781732.00 6672748.00 MUZ EAST-02 Opening Balance Paid Additions Closing Balance SD 6359426.00 7263213.00 903787.00 0.00 Misc Deposit 18283.00 58988.00 77271.00 P - 8 Page 34 of 68 MUZ WEST Opening Balance Paid Additions Closing Balance EOT 0.00 0.00 828763.00 828763.00 SD 13013647.00 7833339.00 5120223.00 10300531.00 NIMCHAK BATHANI Opening Balance Paid Additions Closing Balance EOT 2080865.00 2080865.00 SD 883795.00 2735694.00 3619489.00 PAKRIDAYAL Opening Balance Paid Additions Closing Balance PSD 1676117.00 314858.00 1361259.00 SD 2383706.00 866119.00 1517587.00 Misc Deposit 205662.001 205662.00 PALIGANJ Opening Balance Paid Additions Closing Balance EOT 1164324.00 0.00 1164324.00 SD 2249506.00 490217.00 17160.00 1776449.00 PATNA Opening Balance Paid Additions Closing Balance SD 3831317.00 0.00 3831317.00 PATORI Opening Balance Paid Additions Closing Balance PSD 357942.00 357942.00 SD 596417.00 596417.00 PHULPARAS Opening Balance Paid Additions Closing Balance EOT 0.00 498934.00 498934.00 Pref Security Deposit 892338.00 146377.00 254363.00 1000324.00 SD 14341735.00 6539176.00 3821198.00 11623757.00 PIRO Opening Balance Paid Additions Closing Balance SD 441970.00 555146.00 997116.00 Page 35 of 68 PURNIA Opening Balance Paid Additions Closing Balance PSD 5900937.00 764582.00 5136355.00 SD 4303385.00 2532371.00 1809207.00 3580221.00 RAXAUL Opening Balance Paid Additions Closing Balance EOT 258088.00 258088.00 PSD 5351757.00 5351757.00 SD 3183601.00 127000.00 3310601.00 SAHARSA Opening Balance Paid Additions Closing Balance EOT 236321.00 2187237.00 2423558.00 SD 3552226.00 1301043.00 3431714.00 5682897.00 SAMASTIPUR Opening Balance Paid Additions Closing Balance EOT 1260767.00 1260767.00 PSD 1266242.00 452379.00 813863.00 SD 2110400.00 1162213.00 1088982.00 2037169.00 SH-EIK{HPURA _______ ___________________ SHEIKHPURA_ Opening Balance Paid Additions Closing Balance EOT 131712.00 131712.00 1324472.00 1324472.00 SD 4595071.00 1590411.00 2461454.00 5466114.00 SHEOHAR Opening Balance Paid Additions Closing Balance EOT 1685781.00 1685781.00 SD 141905.00 1346031.00 1487936.00 SHERGHATI Opening Balance Paid Additions Closing Balance EOT 206355.00 0.00 206355.00 PSD 1093385.00 0.00 1093385.00 SD 1877489.00 365348.00 2242837.00 Page 36 of 68 SIKARNA DHAKA Opening Balance Paid Additions Closing Balance Security deposit 348733.00 335600.00 1862052.00 1875185.00 SD 2633996.001 1338450.00 41925.00 1337471.00 SIMARI BAKHTIYARPUR Opening Balance Paid Additions Closing Balance EOT 1929561.00 1929561.00 PSD 555853.00 578909.00 1134762.00 SD 926420.001 1044335.00 964848.001 846933.00 SIKARNA DHAKA Opening Balance Paid Additions Closing Balance Security deposit 348733.00 335600.00 1862052.00 1875185.00 SD 2633996.00 1338450.00 41925.00 1337471.001 SIWAN-01 Opening Balance Paid Additions Closing Balance SD 6015410.001 390113.00 6405523.00 SIWAN-02 Opening Balance Paid Additions Closing Balance EOT 1308083.00 1221560.00 2529643.00 SD 2783008.00 1453860.00 4236868.00 QTR 736757.00 736757.00 SONEPUR Opening Balance Paid Additions Closing Balance EOT 838976.00 551839.00 287137.00 Pref Security Deposit 664777.00 664777.00 PSD 4515665.00 4515665.00 Security deposit 1376378.00 1009183.00 721409.00 1088604.00 SD 2062328.00 3045552.00 -983224.00 SUPAUL Opening Balance Paid Additions Closing Balance EOT 685116.00 685116.00 PSD 205535.00 205535.00 SD 0.00 1 342558.00 342558.00 Page 37 of 68 TEGHRA opening Balance Paid Additions Closing Balance EOT 1227486.00 1227486.00 SD 2351985.00 1149032.00 3501017.00 TIKARI Opening Balance Paid Additions Closing Balance SD 1145961.00 1842829.00 1088615.00 391747.00 Misc Deposit 221150.00 221150.00 TRIVENIGANJ Opening Balance Paid Additions Closing Balance EOT 1030958.00 1030958.00 SD 7278338.00 1540334.00 2182209.00 7920213.00 UDAKISHUNGANJ Opening Balance Paid Additions Closing Balance SD 3010329.00 799600.001 1011800.00 3222529.00 VAYSI Opening Balance Paid Additions Closing Balance EOT 343475.00 9862479.00 10205954.00 PSD 4448984.00 2327984.00 6776968.00 SD 11135798.001 10072623.001 21208421.00 VIRPUR Opening Balance Paid Additions Closing Balance SD 12902211.00 0.00 12902211.00 Page 38 of 68 Amount of Bank Charges not taken in Tally and stands in bank Reconciliation Annexure-D SL No. Division Name Amount Remarks 115.00 Amount Stands from 17.04.2017 59.00 Amount Stands from 05.08.2019 1 TIKARI 265.50 Amount Stands from 05.08.2019 265.50 Amount Stands from 21.10.2020 265.50 Amount Stands from 10.01.2022 258.75 Amount Stands from 05.09.2017 35.40 Amount Stands from 21.03.2018 265.50 Amount Stands from 29.05.2018 35.40 Amount Stands from 29.05.2018 35.40 Amount Stands from 25.03.2019 59.00 Amount Stands from 28.05.2019 2 HATHUA 118.00 Amount Stands from 07.06.2019 265.50 Amount Stands from 17.06.2019 354.00 Amount Stands from 27.06.2019 354.00 Amount Stands from 06.07.2019 472.00 Amount Stands from 07.08.2019 59.00 Amount Stands from 11.07.2020 118.00 Amount Stands from 12.07.2020 88.50 Amount Stands from 24.10.2017 265.50 Amount Stands from 11.01.2019 258.75 Amount Stands from 07.06.2017 4 SONPUR5.00 Amount Stands from 09.04.2019 35.40 Amount Stands from 28.03.2018 88.50 Amount Stands from 28.01.2019 35.40 Amount Stands from 28.01.2019 ______354.00 Amount Stands from 14.02.2019 265.50 Amount Stands from 05.07.2017 34.00 Amount Stands from 30.03.2019 265.50 Amount Stands from 31.12.2007 7 ihrnaDaa35.40 Amount Stands from 27.12.2007 354.00 Amount Stands from 07.03.2008 177.00 Amount Stands from 19.02.2020 258.75 Amount Stands from 03.06.2017 354.00 Amount Stands from 16.03.2018 265.50 Amount Stands from 21.07.2018 813.00 Amount Stands from 04.04.2019 22.00 Amount Stands from 08.04.2019 22.00 Amount Stands from 08.04.2019 258.75 Amount Stands from 04.04.2017 10 Buxar 345.00 Amount Stands from 04.04.2017 34.50 Amount Stands from 26.05.2017 PgNL R Page 39of6 258.75 Amount Stands from 09.04.2019 11 Marhaura 265.50 Amount Stands from 09.04.2019 177.00 Amount Stands from 31.01.2020 654.90 Amount Stands from 11.10.2017 177.00 Amount Stands from 02.04.2020 88.50 Amount Stands from 18.12.2018 13 Dhamdaha 265.50 Amount Stands from 06.07.2019 35.40 Amount Stands from 02.08.2017 354.00 Amount Stands from 02.08.2017 354.00 Amount Stands from 02.08.2017 293.25 Amount Stands from 05.06.2017 14 Forbesganj 345.00 Amount Stands from 05.06.2017 265.50 Amount Stands from 29.01.2020 59.00 Amount Stands from 07.10.2020 1079.00 Amount Stands from 07.03.20219 18.00 Amount Stands from 07.03.2019 15 CHAPRA-1 265.50 Amount Stands from 31.07.2017 177.00 Amount Stands from 26.02.2018 265.50 Amount Stands from 24.07.2018 354.00 Amount Stands from 19.11.2018 16 Gopalgang-1 177.00 Amount Stands from 07.08.2019 59.00 Amount Stands from 07.02.2020 59.00 Amount Stands from 22.12.2021 300.90 Amount Stands from 21.08.2017 212.40 Amount Stands from 21.08.2017 17 Gopalgang-2 35.40 Amount Stands from 31.07.2017 265.50 Amount Stands from 10.05.2019 59.00 Amount Stands from 10.07.2019 35.40 Amount Stands from 24.10.2017 18 Paliganj 265.50 Amount Stands from 0 1.11.2017 19 Areraj 258.75 Amount Stands from 29.06.2017 86.25 Amount Stands from 17.06.2017 20 Chakia 265.50 Amount Stands from 05.06.2018 35.40 Amount Stands from 11.06.2018 258.75 Amount Stands from 04.04.2017 21 Raxaul 23.00 Amount Stands from 04.07.2017 345.00 Amount Stands from 13.06.2017 258.75 Amount Stands from 25.05.2017 22 Mahua 265.50 Amount Stands from 04.04..2018 23 Muzaffarpur East-Ol 59.00 Amount Stands from 30.06.2019 35.40 Amount Stands from 20.03.2018 300.90 Amount Stands from 20.03.2018 35.40 Amount Stands from 08.08.2018 F _265.50 Amount Stands from 08.08.2018 Page 40 of 68 35.40 Amount Stands from 01.02.2018 300.90 Amount Stands from 06.02.2018 25 Danapur 177.00 Amount Stands from 01.05.2020 177.00 Amount Stands from 01.05.2020 265.50 Amount Stands from 31.07.2019 . 265.50 Amount Stands from 01.07.2017 177.00 Amount Stands from 09.08.2017 258.75 Amount Stands from 15.04.2017 236.00 Amount Stands from 07.07.2017 354.00 Amount Stands from 07.11.2017 265.50 Amount Stands from 16.07.2018 413.00 Amount Stands from 07.07.2019 27 Patna295.00 Amount Stands from 07.08.2019 59.00 Amount Stands from 01.11.2019 265.50 Amount Stands from 25.11.2019 291.00 Amount Stands from 25.03.2019 62.00 Amount Stands from 17.04.2019 300.90 Amount Stands from 18.09.2017 35.40 Amount Stands from 07.09.2018 265.50 Amount Stands from 12.09.2018 59.00 Amount Stands from 07.12.2019 29 Chapra-2 265.50 Amount Stands from 31.07.2017 258.75 Amount Stands from 04.04.2017 34.50 Amount Stands from 10.04.2017 30 Dumraon 345.00 Amount Stands from 26.05.2017 177.00 Amount Stands from 07.02.2021 59.00 Amount Stands from 07.08.2021 265.50 Amount Stands from 05.07.2017 31 Hajipur 34.00 Amount Stands from 30.03.2019 Total 22949.00 Page 41 of 68 BIHAR RURAL ROADS DEVELOPMENT AGENCY (RURAL WORKS DEPARTMENT, GOVT. OF BIHAR) Date: 16.12.2024 Management Assertion Letter To, Jaiswal Brajesh & Co., Chartered Accountant Flat No 402, Nagina Complex, Boring Road, Shivpuri, Patna-01 This representation letter is provided in connection with your audit of the Project Financial Statements (PFS) of the Bihar Rural Roads Project under Credit No. 5938-IN, implemented by Bihar Rural Roads Development Agency (BRRDA) for the Period ended on 31.12.2023 for the purpose of expressing an opinion as to whether the Project financial statements give a true and fair view of the sources and uses of funds for the period ended 31.12.2023. We acknowledge our responsibility on the fair presentation of the project financial statements in accordance with the basis of accounting followed by us and we confirm to the best of our knowledge and belief, the following representations are made to you during your audit: * The Project Financial Statements are free of material misstatements including omissions. * Expenditure shown in the project financial Statements are made by the project. * The proceeds of the Credit provided by the World Bank have been used only for the purposes for which they were granted with due attention to economy and efficiency. * Project expenditures are eligible for financing under the Credit Agreement. * There have been no irregularities involving management or employee who have a significant role in internal control or that could have a material effect on the Project Financial Statements. * Procurement has been carried out as per the agreed procedures detailed in the Project Appraisal Document. We have made available to you all procurement documents relating to the project. * We have made available to you all books of account and supporting documentation relating to the project. * All complaints received and subsequent correspondence thereof has been made available. * The project has complied with the conditions of all relevant legal documents of the World Bank including the Financing Agreement; Project Agreement dated May-29, 2017 and Project Appraisal Documents. Authorized Signatory BRRDAPage 4of6 L?? Page 42 of 68 SIGNIFICANT ACCOUNTING POLICIES followed for Bihar Rural Roads Project A. Basis Accounting Policies 1. The accounts for the Bihar Rural Roads Project are prepared following double entry cash system of accounting. This accounting policy is followed for all other schemes implemented by BRRDA. 2. The Interim Unaudited Financial Reports (IUFRs) submitted to the World Bank for claiming disbursement is adopted as 'Project Financial Statements' and it was agreed with The World Bank. B. Fund Received from Government of Bihar(GOB) 1. It is treated as Grant received from GOB. The part of grant utilized for creation of roads and other civil works are transferred to Capital Reserve Fund. The amount of grant to the extent utilized for administrative expenses and maintenance of roads are treated as Income of BRRDA to meet the expenses. C. Expenditure 1. Expenditure incurred for construction of roads/bridges are treated as assets. 2. Expenditure incurred for administrative expenses and maintenance of roads are treated as expenses. 3. Bills received from Contractors for ongoing works are charged to the accounts only after review and checking of bills and payments. However in case of completed works expenditure is charged to works after one month from end of completion of the work even if contractor does not turn up for payment. D. Income 1. Any income by way interest, fines etc belongs to the Government of Bihar and is therefore not treated as an income of the BRRDA. 2. Fines imposed are immediately recovered either from Security Deposit or Bills of contractor. 3. Interest credited to BRRDA's bank accounts by the bank is taken into accounts. The expenditure out of it is guided by the instructions/ guidelines issued by the GoB from time to time. E. Depreciation 1. No depreciation on roads is provided as BRRDA carries out routine maintenance & periodic maintenance of roads and bridges from separate fund provided by GoB. Page 43 of 68 NOTES TO ACCOUNTS 1. Bihar Rural Roads Development Agency (BRRDA) is a society registered under the Societies Registration Act, 1860 and is under the direct administrative control of Rural Works Department, Govt of Bihar (GoB). It has been entrusted with the responsibility to strengthen the rural infrastructure and implementation of the National and State level programmes in the State of Bihar. It provides technical and managerial support to the programmes through advice on technical specifications, detailed project report preparation, project appraisal, fund flow and execution, engagement of Quality Control Monitors, management of monitoring systems and submission of periodic reports to the Ministry of Rural Development, Govt of India (Gol) and Govt of Bihar (GoB). BRRDA is a nodal agency for the implementation of Mukhya Mantri Gram Sampark Yojna (MMGSY) aided by The World Bank (Bihar Rural Roads Project). Presently this Project / scheme is implemented by BRRDA with the support of 84 divisions across 28 districts, designated as Project Implementation Units (PIUs) that provide connectivity to small habitations (population between 250-499) under MMGSY. 2. Audit Period: On December 2016 project is approved by Board of World Bank. Initially the project period was from December 2016 to December 2022. The project period was extended to 30 th of June, 2023, further extended to 3 1t of December 2023. While the original closing date of the project is 31st of December 2023, this audit report covered the period from ls' of April 2024 to 31" of December 2023. 3. Flow of Funds, Project Expenditure & Loan Reimbursed: Under the Project, BRRDA receive funds from Rural Works department, Govt of Bihar (GoB) in its PL Account and allotted to the PIUs/Divisions for payment to the contractors. With effect from April 01, 2019 PL Account has been pivoted on Centralized Financial Management System (CFMS) which is applicable for all Govt departments. As per new system, funds are transferred in PL Account from budget head by Rural Works Department (BRRDA) and based on the requisition from Divisions/PIUs, funds are released by BRRDA to the Divisions /PlIUs. Payment advice along with scan copy of passed bills is send to treasury (Nirman Bhawan Treasury, where PL account of BRRDA is maintained) for their payment. The expenditure reports in the form of Interim Unaudited Financial Reports (IUFRs) are submitted periodically by BRRDA to The World Bank through CAAA. Disbursements are made in the ratio of 70:30 [70% from the World Bank and 30% by Govt of Bihar (GoB)]. BRRDA has received upfront payment of INR 2035,68,99,193.00 for this project till 31s" December,2023 from Govt. of Bihar (GoB). Expenditure of INR 1545,68,43,238.00 has been reported by BRRDA in IUFR and the World Bank has reimbursed (70% of the expenditure) the claim of INR 1081,97,89,387.00 to the state till 31.12.2023. Page 44 of 68 4. Interest earned and credited into the BRRDA's bank accounts till 31.12.2023 is Rs.13,59,13,962.00. It is taken into the books as 'Interest and Incidental Funds'. The cumulative amount of interest earned in the Scheme's Nodal account in BRRDA and Divisions (PIU's) account will be utilised for the purpose of scheme, if required, with permission of competent authority or will be deposited into State treasury in designated budget head of GoB as per the direction/circular of the State Finance Department. 5. Project Expenditure: The Scheme / Project has two main components (a) Rural roads improvement; and, (b) Asset Management and Institutional Effectiveness. Net Expenditure under both the project components are as follows: S.No. Particulars During FY 2023- Cumulative Till 24(Till Dec 2023) 31.12.2023 1. Rural Roads Improvement (Civil Work) [A] 80,32,14,651.00 15265864783.00 2. Assets Management and Institutional Effectiveness (TA 3,36,95,743.00 19,09,78,455.00 romponent) [B] Total [A+B] 83,69,10,394.00 1545,68,43238.00 6. Loan Summary: Loan Amount: USD 235.00 Million Canceled Amount: USD 82.00 Million Revised Loan Amount: USD 153.00 Million Disbursed Amount: USD 147.97 Million Undisbursed Amount: USD 5.03 Million Page 45 of 68 IFR 1 Biliar Rural Roads Development Agency Project Name: Bihar Rural Roads Project Credit No.5938-IN Statement of Sources and Uses of Funds IFR for the period 01104/2023 to 31112/2023 (In Rs.) Period 01.04.2023 to Previous Year CTD Reimbursement % Reimbursable Amount from World Bank S.No Patcuas11222Current Period CTD 1 2 3 4 5 6 7=3*6 8=5*6 A Opening balance (i) Project Bank Account - Head Office including PLA balance 4,24,16,59,965.00 33,00,01,787.00 (ii) Project Bank Accounts - PlUs 1,04,27,48,756.00 90,65,32,512.00 (iii) Other Advances less Liabilities -11,38,26,579.00 -12,68,26,080.00 Total Opening Balances 5,17,05,82,142.00 1,10,97,08,219.00 B Receipts: (i) Funds received from Government of Bihar - World Bank Loan 10,81,97,89,387.00 (ii) Funds received from Government of Bihar - Counterpart Funding 68,00,00,000.00 7,00,00,00,000.00 9,53,71,09,806.00 (iv) Other Receipts (please specify) 1,37,75,276.00 1,17,77,232.00 10,13,40,619.00 Total Sources of Funds 5,86,43,57,418.00 8,12,14,85,451.00 20,45,82,39,812.00 C Project Expenditures Loods, Works, Consultant services and non-consulung services under (i) the project 83,69,10,394.00 2,95,09,03,309.00 15,45,68,43,238.00 70% 58.58,37,275.80 10,81,97,90,266.60 (ii) Front End Fee 100% Total uses of Funds 83,69,10,394.00 2,95,09,03,309.00 15,45,68,43,23B.00 D Closing balance - (i) Project Bank Account - Head Office including PLA balance 4,22,26,84,889.00 4,24,16,59,965.00 (ii) Project Bank Accounts - PlUs 88,50,75,595.00 1,04,27,48,756.00 (iii) Other Advances less Liabilities -8,03,13,460.00 -11,38,26,579.00 Total Closing Balances 5,02,74,47,024.00 5,17,05,82,142.00 - Dated: 16.12.2024 Project Director cum Nodal Officer MMGSY(WB) Administrative Officer, BRRDA Note: (i) Figure against item C (i) is to be taken from IFR 2 (Total of I & 2) (ii) Figure against item B (i) is taken from CAAA/AAAD. Page 46 of 68 rr4' IFrR-2 Bihnr Rural Roads Development Agency Project Name: Diliar Rural Roads Project Credit No. 5938-IN Detailed Statement of Expenditure by Components IFR for the period 01/04/2023 to 31/12/2023 (In Rs.) Period 01.04,2023 to 31.12.2023 Cumulative to Date Less I (Add): Add(Less): Net Less /(Add): Net Add(Less): Balance in increaseldecreas increaseldecrease ein in Deposit from Total Balance in Deposit from Total Allocation as Total Expenditure as Moilization Contractors and Expenditure as Mobilization Contractors S.No Particulars per PAD per books Advance others Net Expenditure per books Advance and others Net Expenditure 2 3 4 5 6 7-4+5-6i 8 9 10 11=8+9-10 1 Component - Rural Road Improvement I(a) Cisil Works far Rural Roads (i) Contracts for Rural Road 64,78.44,455.00 -15,53.70.196.00 80,3214,651.00 15,85,13,98,542.00 12,92.298.00 58,68,26,057.00 15,26.58.64,783.00 (ii) Contracts for Bridges (iii) Pilots on innovative design and bridge construction sub - total) (a) 64,78,44,455.00 - -15,53,70,196.00 80,32,14,651.00 15,85,13,98,542.00 12,92,298.00 58,68,26,057.00 15,26,58,64,783.00 Consutaircyjor rojctpreparanion, iniptenrenarion, and I (b) nanagementsupport (i) Prepamlion of engineering designs and Surveys and Investigations (if) Engineering Supervision (iii) Project Management Services (iv) Quality Monitoring (v) Safeguard Monitoring (vi) Outcome Monitoring sub - total ) (b) TOTAL) 64,78,44,455.00 - -15.53,70,196.00 80,32,14,651.00 15,85,13,98,542.00 12,92,298.00 58.68,26,057.00 15,26,58,64,783.00 2 Component - Rand Sector Modernizatlon and Performance Enhancement Modernization o1 polices, engineering practices, and business 2 (a) procedures 2 (b) Implementation of Asset Management Plan 2,90,02,195.00 2,90,02,195.00 13,75,81,607.00 13,75,81,607.00 ticctive Icivery ol Road Maintenance- contracts Jor innovauve 2 (c) dellvery Wimlale Resifll and environcntaffy opunized rad netvork 2 (d) and innovative technologies 24,78,000.00 24,78,000.00 1,73,11,804.00 1,73,11,804.00 2 (c) Institutional and Human Resource Development Streamlining and computerizing RWD key business processes, 2 (f) transparency, monitoring and citizen participation 2 (g) Studies and TA for improving Rural Transport Services 22,15,548.00 - 22,15,548.00 3,60,85.044.00 - - 3,60,85,044.00 2 (h) Road Safety Management 3 TOTAL 2 3,36,95,743.00 3,36,95,743.00 19,09,78,455.00 19,09,78,455.00 3 iFront Endi ree Grand Total (J + 2 +3) 68,15,40,198.00 - -15,53,70,196.00 r3,69,10,394.00 16,04,23,76,997.00 12,92,298.00 58,68.26,057.00 15,45,68,43,238.00 Dated:I6.12.2024 Project Direccor cum Nodal Officcr MMGSY(WB) Administiutive Ofilecr, BRRDA (ole: Grand Total orIFR 2 slould match viIh Projct Expenditure against item (C) in lFR I Page 48 of 68 IFR-3 Bihar Rural Roads Development Agency Project Name: Biuir Rural Roads Project Credit No. 5938-IN Prior Review Contracts IFR for Ie period 01/04/2023 to31/12/2023 Contract no. WBR No. and Name of Original Contract Contract Revisions 3 and Description Date of WB Suppliers/ Payments of Work No Objection Contractors Date of Contract Date of Date of Additional Revised Date For Cumulative till Date Contract Amount[1] Commen- Completion 3 of Completion period Original Price Additional Total Total Payment cement Work of IFR Contract Adjustment Work made in INR equivalent NIL Dated: 16.12.2024 Project Director cum Nodal Officer MMGSY(WB) Administrative Officer, BRRDA flSeparate for each Currency of Payment Page 49 of 68 Bihar Rural Roads Development Agency Project Name: Dihar Rural Roads Project Credit No. 5938-IN PIU-wise Contract Monfioring Report Period 01/04/2023 to 31/12/2023 ___________(In Rs.) Uptodate Cumrmulative Expenditure Details orProject Bank Accounts No.aofTal Road KM Adc/(Less): Lea(Add): Net Eligible up to under Cumulative balance of Eligible Cumulative Expenditure during ank Balance as at Bank Balance as Name of PIU Ileunder Expenditure as per balblncan epsi rom f gbluultv EgbeCatvExpenditure duin Danie ank nkBlnc Isa Reeits during Payments during BnBancas IvhItIh Dank im lme Eput s AdvMobilization Cotcrsmand Expenditure pendit s on e Account No. the beginning of ile report period the report period at the close ofn menl a lo bok dac othctrs ad31.03.2023 2023-24 report period report periodli tion others (Tflt 31.12.2D3) retconcilied Mahua 27 64.696 38,96.09,256,00 - 96,52,510.00 37,99,56,746.00 37.35.20,633.00 64,36,113.00 36071646761 1.47,23,275.00 40,29,369.00 63,17,458.00 1,24,35,186.00 31.12.2023 Araria 34 96.594 76,15,73,652.00 - 4,96,25,379.00 71,19.48,273.00 63,67,10,280.00 7.52.37,993.00 36071591425 5,40,83,155.00 8,81,73.425.00 7,60,21,446.00 6,62,35,134.00 31.12.2023 Arcrai 8 19.044 14,54,43,036.00 . 31,50.169.00 14.22.92,867.00 14,22,92,867.00 - 36071607346 56,21.670.00 57,00 56.21,727.00 31.12.2023 Banka-1 13 50.920 33.93,13,439.00 - 42,73,470.00 33.50,39,969.00 33,22,07,822.00 28,32.147.00 36071594903 1,28,06,001.00 5.61,628.00 28.32.147.00 1,05,35,482.00 3112.2023 Banka 2 IS 54.510 33,94,26,353.00 - 18,36.531.00 33,75,89,822.00 33,44,06.425.00 31.83.397.00 36071595339 65,41.728.00 - 31.83,397,00 33,58,331.00 31.12.2023 Buxar 9 23.355 13.92.40,121.00 - 24.93,749.00 13,67,46,372.00 13.67,46.372.00 - 36071595601 47.62,569.00 39.00 - 47,62,608.00 31.12.2023 Chakin 24 73.873 44.65,63,840.00 - 1,65.10,498.00 43,00,53,342.00 42,76,96,234.00 23.57,108.00 36071608306 2,52,19,838.00 118.00 29,68,381.00 2,22,51,575.00 31.12.2023 Chaprn-I 8 19.935 9,34,73.294.00 - 8,51,021.00 9.26,22,273.00 8,96,64.963.00 29,57,310.00 36071596172 69,84.787.00 3.59,014.00 29.57.310.00 43,86,491.00 31.12.2023 Chapra-2 3 11.253 6,66,71,133.00 - 24,83,492.00 6.41.87,641,00 6,29,13,624.00 12,74,017.00 36071606444 56.25.762.00 14,414.00 12,74,017.00 43,66,159.00 31.12.2023 Dhnka 9 25.110 15,78,49,422.00 31,70,731.00 15,46.78.691.00 15,43,43,091.00 3.35.600.00 36071608827 43,77.622.00 7,94,849.00 7,73,928.00 43.98,543.00 31.12.2023 Dhanmdal IS 41.876 26,77,06,682.00 - 31,82,404.00 26,45,24,278.00 26,45,24,278.00 - 36071629597 86.54.985.00 4.978,00 - 86,59,963.00 31.12.2023 Dunaon 20 48.836 28.97.44,547.00 * 61,49,210.00 28,35.95,337.00 28,11,67,974.00 24,27.363.00 36071595929 1,34,77,597.00 - 12,60,436.00 1,22,17,161.00 31.12.2023 Forbesganj 51 174.387 1,23.63,91,042.00 * 4,16,42.037.00 1.21,47,49,005.00 1.16.16.10,109.00 5,31,38,896.00 36071592032 10.84,65,858.00 2,86,17,045.00 8,14,93,478.00 5,55,89,425.00 31.12.2023 Gopatganjl 48 112.425 77,65,11,978.00 - 2,19,72,351.00 75,45,39,627.00 74,22,19,163.00 1,23,20,464.00 36071609376 3.82,17,923.00 8,610.00 1,23,20.464.00 2.59.06,069,00 31.12.2023 Gopalganj.2 20 57.267 34,39,89,525.00 - 39,45.167.00 34,00,44.358.00 33.21,09,699.00 79,34,659.00 36071609659 1.63,09,988,00 52.00 79,34,659.00 83.75.381.00 31.12.2023 Hajipur 9 17.222 9,53,71,663.00 - 3,70.876.00 9,50,00.787.00 9,06,87,077.00 43,13,710.00 36071630104 36,38,523.00 19.34,389.00 43,13.710.00 12,59,202.00 31.12.2023 Hatliua 51 107.074 66,49,35,542.00 - 1,87,40,210.00 64,61,95.332.00 63,97,84,720.00 64,10,612.00 36071610144 3,79,31.473.00 12,73,660.00 64,10,612,00 3,27.94,521.00 31.12.2023 Marhoura 16 43.450 25,94,19,172.00 * 83,91,796.00 25,10,27,376.00 24.81,32,469.00 28,94.907.00 36071606705 1,55,16,469.00 23,42,373.00 28.94,907.00 1,49,63,935.00 31.12,2023 Masaurhli 3 7.122 3,85,92,510.00 - 13,20,802.00 3,72,71.708.00 3,72,71,708.00 - 36071626711 35.18,199.00 1,50,670.00 - 36,68.869.00 31.12.2023 Pakridayal 7 16.653 10,21,33,181.00 30,84,508.00 9,90,48.673.00 9,90,48,673.00 - 36071608033 39,27,796.00 179.00 3,84,758.00 35.43,217.00 31.122023 Pata 3 10.339 25,07,95,375.00, 31,76.364.00 24.76,19.011.00 21,32.68,315.00 3,43,50.696.00 36071611137 51,62,575.00 3,38.33,560.00 3,43,50,696.00 46,45,439.00 31.12.2023 Pumca 18 57.990 35.93,16,068.00 - 87.16.576.00 35.05,99,492.00 35,05,99,492.00 - 36071629440 1.31,22,307.00 2.73.606.00 - 1,33,95,91300 3112.2023 Raxaul 13 30.002 21.57.63,606,00 - 72,55,638.00 20.85.07,968.00 20,85,07,968.00 - 36071609116 86,10,474.00 - - 86.10.474.00 31.12.2023 Sonepur 12 33.558 22.90,69.797.00 - 55.72.959.00 22,34,96,838.00 22.27,94,191.00 7.02,647.00 36071607142 83,09,089.00 4,84.647.00 7,02,647.00 80,91,089.00 31.12.2023 Barh 8 22.042 11,82,94,786.00 - 44,57,034.00 11,38,37,752.00 1t.38.37,752.00 - 36071627205 62,85,187.00 2,25,417.00 - 65,10,604.00 31.12.2023 Mahnar 7 16.892 10,20,79,181.00 - 23,26,755.00 9,97,52.426.00 9,59,48,358.00 38,04.068.00 36071630852 1.10.47.600.00 2,77,055.00 36,22,645.00 77,02,010.00 31.12.2023 Paliganj 8 16.525 9,10,97.656.00 - 25,74,675.00 8,85,22.981.00 8,85,22,981.00 - 36071629213 41.64,604.00 33,298.00 - 41,97,902.00 31.12.2023 Danapur 5 11.250 6,48,23,162.00 - 13.69,351.00 6,34.53,811.00 6,34,53,811,00 - 36071627410 19,00,899.00 620.00 - 19,01,519.00 31.12.2023 Muzaffarpur-East-I 12 41.350 21,41,65,593.00 - 90,01,166.00 20,51,64,427.00 20,46,66,894.00 4,97,533.00 38821732236 1.38,51.097.00 4,97,533.00 1,33,53,564.00 31.12.2023 MuzafTfrpur West 32 37.447 61,49,94,008.00 - .56,97,146.00 59.92,96,862.00 59,60,31,375.00 32,65.487.00 N/A 2,06,33,096.00 - 32,65,487.00 1,73,67,609.00 31.12.2023 Madbubani 13 25.850 16,97,91,144.00 9,31,446.00 82,67,197.00 16.24,55,393.00 15,91,24,433.00 33,30.960.00 N/A 1,74,76.486.00 - 33.30,960.00 1.41,45,526.00 31.12.2023 Jainagar 30 78.062 47.46.25.122.00 3,60,852.00 2,84,32.973.00 44.65.53,001.00 42,87,43,052.00 1,78,09.949.00 NIA 5,44,97,585.00 1,81,12,151.00 1,82.96.075.00 5,43,13,661.00 31.12.2023 Saharsa 5 17.525 21,42,78,242.00 - 82,81,111.00 20.59.97.131.00 14,57,92,272.00 6.02,04,859.00 N/A 1,62,91.S94,00 5,47,99.202.00 6.27.76,104.00 83,14,692.00 31,12.2023 lenipatti 7 17.205 11.30,41.593.00 - - 1l,30,41,593.00 11.30.41,593.00 - NIA 42,701.00 * * 42,701.00 31.12.2023 Triveniganj 9 28.025 25.46,63.633.00 - 90,25,799.00 24.56,37,834.00 24,41.72,128.00 14,65,706.00 NIA 1.11,44,807.00 - 14,65,706.00 96,79.101.00 31.12.2023 Vi1pur 7 34.350 16,43,62.516.00 1,31,49,000.00 lS,12,13.516.00 15,12,13,516.00 A 2.61,17,593.00 - * 2,61.17,59300 31.12.2023 Page 50 of 6 No. of Total Less(Add): Net Eligible Date up to Road mlv Add/(Less): balance of Eligible Cumulative Eligible Cumulallve Expenditure during Bank Bank Balance as at ReceBis during Paymenls during wa elac of Name of KIMr Cuuase Mud bend C Deposit arom Expenditure as on 2lie Account No. the beginning of Ilie report period Ilie report period ahcon Naeof fUinple unde Eedir asPer Mobilizatfon atcosad Epndtr31W0322-4rprpeideotprod mrcld menta impleme books Advance CoTe13rs ( 3112.2023) tion nutfin olhers Katihar 12 24.137 16,82>21,382.00 - 57,06,606.00 16,25.14,776.00 13,36,38,581.00 2,88,76,195.00 NIA 64.08,111.00 2.81,75,699.00 2,88.76,195.00 57.07,615.00 31.12.2023 Moliari 6 16.795 10,01.12,114.00 - 55,06,170.00 9,46,05,944.00 9.46,05,944.00 - NIA 55,06,980.00 - 55.06.980.00 31.12.2023 Pliulparns 15 37.908 30,65.42,947.00 - 1,43.61.998.00 29,21,80,949.00 25,57,99,944.00 3,63.81,005.00 NIA 1.65.07.435.00 3,56,66,870.00 3,34,60,781.00 1,87,13,524.00 31.12.2023 lhanjliarpur 3 8.293 5,79.90,380.00 - 22,24.350.00 5,57,66,030.00 5.57.66,030.00 - NIA 22,24.350.00 - - 22,24,350.00 31.12.2023 Maalraiganj 3 7.925 4,79,71,709.00 - 16,80,599.00 4,62,91.110.00 4,62,91,110.00 - N/A 16.80,601.00 - 16,80,601.00 31.12.2023 Gogan 14 42.790 24,68,65,107.00 - 1,21,21,850.00 23,47,43,257.00 21,85,86.585.00 1.61,56.672.00 N/A 1.32.37.646.00 2.23,56,884.00 1,54,89,617.00 2,01,04,913.00 31.12.2023 Bhllarslarif 1 3.207 1.99,51,808.00 - 1,99,51,808.00 1,99,51,808.00 - NIA 4.00 - - 4.00 31.12.2023 Vaysi 27 74.148 46.44,33,311.00 - 2,68,66,355.00 43,75,66,956.00 35,52.13,496.00 8,23.53,460.00 NIA 8,81.69,951.00 4,68,41,044.00 8.25.12,289.00 5.24.98.706.00 31.12.2023 Udakishunganj 5 13.905 3,12,72,528.00 - 34,91,423.00 2,77,81,105.00 2,57,56,547.00 20.24,558.00 NIA 40,29,417,00 14,93.852.00 20,24,558.00 34,98,711.00 31.12.2023 Siwan-Ol 7 16.447 10,58,64,840.00 - 64,05,523.00 9,94,59,317.00 9,94,59.317.00 - NIA 1,35,63,153.00 - - 1.35.63.153.00 31.12.2023 lenipur 5 13.240 7,62,25.620.00 - 24,44,663.00 7,37,80,957.00 7,36,00,242.00 1.80,715.00 NIA 26,36,675,00 - 1,80,715.00 24,55,960.00 31.12.2023 Manihari 13 24.765 21,32,96,895.00 - 2,00.33,235.00 19,32,63,660.00 16,01,76,434.00 3,30,87,226.00 NIA I,91,89,297,00 3,93,53,576.00 3,48,44,070.00 2,36,98,803.00 31.12.2023 Daubhanga-1 5 15.293 8,65,02,196.00 - 3,37.847,00 8,61.64,349.00 8,21,77,085.00 39,87,264.00 NIA 46.00,358.00 - 39,87,264.00 6,13,094.00 31.12.2023 Darbhangn-2 3 5.485 3,10,89,159.00 3.10,89,159.00 2,90.60,732.00 20,28,427.00 N/A 21,69,123,00 - 21,69,123.00 - 31.12.2023 Dalsinghsarni 4 13.071 6,46,61,411.00 - 25,60,368.00 6,21,01.043.00 6,21,01.043.00 - NIA 25,60,488.00 - - 25,60,488.00 31.12.2023 Biraul 6 13.355 6,77,72,021.00 31,38,342.00 6,46,33,679.00 6,46,33,679.00 - NIA 36,15,915.00 - - 36,15,915.00 31.12.2023 Dagala-2 2 5.810 4,69,22,541.00 - 11,73,064.00 4,57,49,477,00 4.57,49,477.00 - NIA 11,73,064.00 - 11,73,064.00 31.12.2023 Kliagaria 1 3.500 4,91,56,730.00 - 33,69,168.00 4,57,87,562.00 3,36,87.995.00 1,20,99,567.00 NIA 25,82,993.00 1.60,38.790.00 1,20,99,567.00 65,22,216.00 31.12.2023 Kishanganj-l 29 76.270 52,50,96,91.00 - 1,58,23.700.00 50.92,73,211.00 45,50.44,865.00 5.42,28,346.00 NIA 4,38.02,966.00 3.17.75.843.00 5,42,28,346.00 2,13,50,463.00 31.12.2023 Kishanganj-2 16 58.582 62.47,43,634.00 - 2,36,57,806.00 60,10,85,828.00 57,80,07,776.00 2,30,78,052.00 NIA 3,74.79.984.00 1,29,87,667.00 2,50,68,692.00 2,53,98,959.00 31.12.2023 Bagaha-1 5 15.195 10,30,62,289.00 . 10,30,62,289.00 9,93,52,606.00 37,09,683.00 NIA 37.13.702.00 - 37,09.683.00 4,019.00 31.12.2023 Bliagalpur 7 20.310 16,08,18.518.00 - 50,64,517.00 15,57,54.001.00 15,42,22,611.00 15,31,390.00 NIA 77,04,246.00 - 15,31,390.00 61,72,856.00 31.12.2023 Jagdislipur 5 10.250 7,69,54,164.00 - 45,41.820.00 7,24,12,344.00 7,06,87.765.00 17,24,579.00 NIA 63.19,083.00 - 13,65,846.00 49,53,237.00 31.12.2023 Kalalgaan 1 2.900 1,73,38,215.00 - 4,33,455.00 1,69,04,760.00 1,64,71,305.00 4,33,455.00 NIA 12,77,507.00 - 8,21,027.00 4,56,480.00 31.12.2023 Patori 1 2.010 1,19,28,336.00 - 9,54,359.00 1,09,73.977.00 1,09,73.977.00 - NIA 9.54,359.00 - - 9,54,359.00 31.12.2023 Sheiklipura 10 22.440 10,21,70,390.00 . - 10,21,70.390.00 9.41,12,638.00 80,57,752.00 NIA 69,50,230.00 11,10,222.00 80,19,433.00 41,019.00 31.12.2023 Simri Baktiyarpur 2 5.280 4,24,57,592.00 - 23,52,273.00 4.01.05,319.00 3,39,14,105.00 61,91,214.00 NIA 39,11,364.00 46,32,123.00 63.91,214.00 23,52,273.00 31.12.2023 Teglim 4 14.700 7,60,52,368.00 - 38.02,620.00 7,22,49,748.00 6,52,91,816.00 69,57,932.00 N/A 47,61,600.00 73,60.686.00 69.32,816.00 51,89,470.00 31.12.2023 Siwan-2 6 10.950 7,55,83,082.00 - 64,22,173.00 6,91,60,909.00 4,54,57,642.00 2,37,03,267.00 N/A 96,77,317.00 2,36,15.001.00 2,35.92,505.00 96.99.813.00 31.12.2023 MuzafTarpur-East-2 9 24.539 12.10,53,334.00 - 77,271.00 12,09,76,063.00 12,09,76,063.00 - N/A 60,21,857.00 - - 60,21,857.00 31.12.2023 Barsoi 17 50.794 52.68,65,577.00 - 3,02,55.309.00 49,66,10,268.00 43,95,99,714.00 7,70,10,554.00 N/A 3,64,25,077.00 10,20,03.155.00 7,70,10,554.00 6,14,17,678.00 31.12.2023 BikrmLgan 2 7.740 5.26.02,702.00 - 5.26.02,702.00 4,43,99,249.00 82,03,453.00 NIA 87,97,962.00 7,81,388.00 82,03,453.00 13,75,897.00 31.12.2023 Samastipur 5 16.580 6,97,37,340.00 20,24,310.00 6,77,13,030.00 6,40,10.949.00 37,02,081.00 NIA 57,77,072,00 - 37,02,081.00 20,74,991.00 31.12.2023 Tikari 2 5.220 3,06,32,137,00 - 8,74,048.00 2,97,58,089.00 2,97.58.089.00 - N/A 8,74,048.00 - - 8.74.048.00 31.12.2023 Balia 2 7.880 3,48,29,066,00 - 27,86,324.00 3,20,42.742.00 3,20,42,742.00 - N/A 29,47,104.00 - - 29,47,104.00 31.12.2023 mamgani 1 3.040 2,10,90,548.00 - 16.15,157.00 1.94,75,391.00 1,94,75,391,00 - NIA 16,15,157.00 - - 16,15.157.00 31.12.2023 Madhepum 4 15.365 15,31,68,700.00 99,39,774.00 14,32,28,926.00 9,44,31,535.00 4,87,97,391.00 NIA 97,09,025.00 5,14,80,879.00 4,87,97,391.00 1.23.92.513.00 31.12.2023 Mohania 2 5.480 6,43,65,252.00 32.18,264.00 6,11,46,988.00 6,11,46,988.00 - NIA 32,18,497.00 - - 32.18,497.00 31.12.2023 Sherghati 3 8.203 3,55,67,584.00 35,58,985.00 3,20,08,599.00 3,10,68,168.00 9,40,431.00 NIA 66,67,472.00 12,91.940.00 23,71.668.00 55,87,744.00 31.12.2023 Am 2 3.730 2,65,58.809.00 - . 2,65,58,809.00 2,52,30,869.00 13,27,940.00 NIA 17,35,535.00 - 13,27.940.00 4.07,595.00 31.12.2023 Bgusari 2 4.600 2,05,69.253.00 - 25,11,253.00 1,80,58,000.00 1,00,67,418.00 79.90,582.00 NIA 8,16.281.00 1,34,11,269,00 79,90,582.00 62,36,968.00 31.12.2023 Hilsa 8 18,761 9.22.73.176.00 - 86,32,064.00 8,36,41,112.00 7,86,07,389.00 50,33,723.00 NIA 1.58,36.245.00 68,63,792.00 43,07.099.00 1,83,92,938.00 31.12.2023 Necmnchak Dathani 3 9.651 5,70,77,833.00 - 78,30,515.00 4,92,47.318.00 3,95,43.257.00 97.04,061.00 N/A 58,29,271.00 1,18,82,436.00 97,04.061.00 80,07,646.00 31.12.2023 Piro 1 3.660 1,99,42,331.00 - 9,97.116.00 ,89,45.215.09 l,89,45,215.00 - M/A 20,l5,759.00 - 3,33.087.00 36,82,672.00 31.32.2023 Page 5 No. of Total Road KM Add/(Less): Less/(Add): Net Eligible Name of PIU umpe under Expenditure as per an D s m Eligible Cumulative Egile Cumulative Expenditure during Bank B aaReceipts during Payments during Bank B nce as wh cit uptok Impl Impeme obilzati Deositfrom Expeditue Exetheuretheo tilportuntperiod bgtheng reporteprperioddtilatepthepeiclosetle ofosaccountun meaimpleme books Advance Contractors and 31.03.2023 2023-24 report period report period acont lion niatlon others (Till 31.12.2023) Shcohar 1 6.150 3,74,52,269.00 - 28.68,684.00 3.45,83,585.00 2,65,85.007.00 79.98.578.00 N/A 32.07,159.00 76,93.545,00 79-98,578.00 29,02.126.00 31.12.2023 Gaya 3 8.149 3,30,59,262.00 - 37,78.835,00 2,92,80,427.00 1.99,80,867.00 92,99.560.00 N/A 37,17.210.00 96,29,266.00 92,99,560.00 40,46.916.00 31.12.2023 Hamaut I 1.681 1,25,01,596.00 - l,25.01,596.00 .18,76,516.00 6,25,080.00 N/A 8,15,326.00 6.23,367.00 1.91.959.00 31.12.2023 Supaul 3 6.005 68,51.160.00 1 12,33,209.00 56.17,951.00 56,17,951.00 * N/A 12,51,868.00 - - 12,51,868.00 31.12.2023 2330.203 16,04,23,76,997.00 12,92,298.00 58,68,26,057.00 15.45,6R,43.238.00 14.61,99,32,844.00 33.69,10,394.00 1.04,27.48,756.00 71,27,50,352.00 87,04,23,513.00 88.50,75,595.00 BRRDA (110) Nodal Alc 35613131064 7,23,59.794.00 19,95,862.00 - 7,43.55.656.00 31.12.2023 PIA _ _N/A 4.16,93,00.171.00 68.00.00,000.00 70,09,70,938.00 4,14,83.29233.00 31.122023 4,24,16,59,965.00 68,19,95862.00 70,09.70,938.00 4.22,26,84,889.00 Dated: 16.12.2024 ficct Director cum Nodal Officcr MMGSY(WB) Administrative Ofliccr, 13RRDA Page 52 of 68 BIHAR RURAL ROADS DEVELOPMENT AGENCY Reconcilition of Total Application of Funds with Claim reimbursement Loan No: 5938-IN - Bihar Rural Roads Project (Amount in INR) Application of Funds Disbursal Details Application of Fund as Claim Amount Ref. Date App ID Value Date Amount (INR) ACA Status Claim Status per IUFR (70% of Exp) I Status Period from 01.01.2017 To 31.03.2018 35,69,82.135 24,98,87,495 11-08-2017 WA-1 16-11-2017 24,98,87,000 Released Disbursed Ap.Pct Fns as 22,14,46,099 15,50,12,269 11-08-2017 WA-2 16-11-2017 15,50,12,000 Released Disbursed perPoect 20,00,93,718 14,00,65,603 30-11-2017 WA-4 05-01-2018 14,00,66,000 Released Disbursed 1,01,43,56,925 71,00,49,848 21-12-2017 WA-3 26-12-2017 71,00,50,000 Released Disbursed Total 1,79,28,78,877 1,25,50,15,2151 1 1 1 1,25,50,15,0001 Period from 01.04.2018 To 31.03.2019 43,438 30,406 17-04-2018 WA-5 20-04-2018 30,000 Released Disbursed 1,11,38,54,426 77,96,98,098 17-04-2018 WA-6 24-04-2018 77,96,98,000 Released Disbursed Application of Funds as 71,58,22,125 50,10,75,488 18-04-2018 WA-7 24-04-2018 50,10,75,000 Released Disbursed per ProjectFinancial 34,36,89,997 24,05,82,998 24-06-2018 WA-8 27-06.2018 24,05,83,000 Released Disbursed Statement 26,63,81,358 18,64,66,951 10-09-2018 WA-9 12-09-2018 18,64,67,000 Released Disbursed 48,49,97,473 33,94,98,231 24-11-2018 WA-10 03-12-2018 33,94,98,000 Released Disbursed 36,24,95,145 25,37,46,602 20-02-2019 WA-11 11-03-2019 25,37,47,000 Released Disbursed Total 3,28,72,83,962 2,30,10,98,774 1 2,30,10,98,000 Period from 01.04.2019 To 31.03.2020 43,90,12,342 30,73,08,639 11-05-2019 WA-12 28-05-2019 30,73,09,000 Released Disbursed 12,27,98,144 8,59,58,700 29-08-2019 WA-13 03-09-2019 8,59,59,000 Released Disbursed ApePcto Fuandias 16,87,91,597 11,81,54,118 25-10-2019 WA-14 01-11-2019 11,81,54,000 Released Disbursed perPoect 15,62,58,752 10,93,81,126 10-02-2020 WA-15 13-02-2020 10,93,81,000 Released Disbursed 10,49,80,803 7,34,86,562 28-03-2020 WA-16 29-03-2020 7,34,87,000 Released Disbursed 11,42,20,523 7,99,54,366 21-05-2020 WA-17 22-05-2020 7,99,54,000 Released Disbursed Total 1,10,60,62,161 77,42,43,511 1 1 22!!!!!___77,42,44,000 Period from 01.04.2020 To 31.03.2021 30,13,65,389 21,09,55,772 14.08.2020 WA-18 21-08-2020 21,09,56,000 Released Disbursed 21,83,58,723 15,28,51,106 21.09.2020 WA-19 30-09-2020 15,28,51,000 Released Disbursed ApePct Fuandias 10,36,57,475 7,25,60,233 11.12.2020 WA-20 15-12-2020 7,25,60,000 Released Disbursed Stateet 19,69,88,803 13,78,92,162 18.12.2020 WA-21 22-12-2020 13,78,92,000 Released Disbursed 16,74,21,602 11,71,95,121 19.01.2021 WA-22 27-01-2021 11,71,95,000 Released Disbursed 92,24,65,464 64,57,25,825 16.04.2021 WA-23 07-05-2021 64,57,26,000 Released Disbursed Total 1,91,02,57,456 1,33,71,80,219 1 1 1 1,33,71,80,000 Period from 01.04.2021 To 31.03.2022 91,70,77,870 64,19,54,509 10.08.2021 WA-24 11-08-2021 64,19,55,000 Released Disbursed ApePct Fundias 666,96,04,534 46,87,23,174 26.11.2021 WA-25 04-02-2022 46,87,23,050 Released Disbursed perPoect 43,87,57,072 30,71,29,950 28.01.2022 WA-26 04-02-2022 30,71,29,950 Released Disbursed 1,54,71,07,603 1,08,29,75,322 26.04.2022 WA-27 29-04-20. 1,08,29,75,000 Released Disbursed Total 3,57,25,47,079 2,50,07,82,955 PP 1, 2,50,07,83,000 Page 53 of 68 Application of Funds Disbursal Details Application of Fund as Claim Amount ReID Value Date Amount (INR) ACA Status Claim Status per IUFR (70% of Exp.) III II Period from 01.04.2022 To 31.03.2023 Application of Funds as 1,09,84,68,726 76,89,28,108 18.08.2022 WA-28 18.08.2022 76,89,28,000 Released Disbursed 80,44,09,446 56,30,86,612 16.11.2022 WA-29 16.11.2022 56,30,87,000 Released Disbursed per Project Financial perPrta nl 48,25,72,102 33,78,00,471 29.03.2023 WA-30 29.03.2023 33,78,00,000 Released Disbursed 56,54,53,035 39,58,17,124 27.06.2023 WA-31 27.06.2023 39,58,17,000 Released Disbursed Total 2,95,09,03,309 2,06,56,32,315 1 1 2,06,56,32,000 Period from 01.04.2023 To 31.12.2023 Application of Funds as 29,70,75,870 20,79,53,109 14.09.2023 WA-32 14.09.2023 20,79,53,000 Released Disbursed per Project Financial 30,65,92,542 21,46,14,779 29.11.2023 WA-33 29.11.2023 21,46,15,000 Released Disbursed Statement 23j32,41,982 16,32,69,387 25.04.2024 WA-34 25.04.2024 16,32,69,387 Released Disbursed Total 83,69,10,394 58,58,37,275 58,58,37,387 Grand Total 15,45,68,43,238 10,81,97,90,265 10,81,97,89,387 Page 54 of 68 List of all Individuals Withdrawal Application BIHAR RURAL ROADS DEVELOPMENT AGENCY Loan No: 5938-IN - Bihar Rural Roads Project (Amount in INR) S.No. Claim Details Disbursal Details Claim Period Claim Number Submission Currency Amount Ref. Date App ID Value Date Amount (INR) ACA Status Claim Status Date 1 01.01.16-28.05.17 2017002732 25.10.2017 INR 2498,87,495 11-08-2017 WA-1 16-11-2017 2498,87,000 Released Disbursed 2 29.05.17-30.06.17 2017002733 25.10.2017 INR 1550,12,269 11-08-2017 WA-2 16-11-2017 1550,12,000 Released Disbursed 3 01.07.17-30.09.17 2017003547 30.11.2017 INR 1400,65,603 30-11-2017 WA-4 05-01-2018 1400,66,000 Released Disbursed 4 01.10.17-30.11.17 2017003538 21.12.2017 INR 7100,49,848 21-12-2017 WA-3 26-12-2017 7100,50,000 Released Disbursed 5 01.12.17-31.12.17 2018000194 27.03.2018 INR 30,406 17-04-2018 WA-5 20-04-2018 30,000 Released Disbursed 6 01.01.18-28.02.18 2018000206 28.03.2018 INR 7796,98,098 17-04-2018 WA-6 24-04-2018 7796,98,000 Released Disbursed 7 01.03.18-31.03.18 2018000212 13.04.2018 INR 5010,75,488 18-04-2018 WA-7 24-04-2018 5010,75,000 Released Disbursed 8 01.04.18-15.06.18 2018000972 22.06.2018 INR 2405,82,998 24-06-2018 WA-8 27-06-2018 2405,83,000 Released Disbursed 9 16.06.18-30.06.18 2018001799 04.09.2018 INR 1864,66,951 10-09-2018 WA-9 12-09-2018 1864,67,000 Released Disbursed 10 01.07.18-30.09.18 2018002865 23.11.2018 INR 3394,98,231 24-11-2018 WA-10 03-12-2018 3394,98,000 Released Disbursed 11 01.10.18-31.12.18 2018003986 20.02.2019 INR 2537,46,602 20-02-2019 WA-11 11-03-2019 2537,47,000 Released Disbursed 12 01.01.19-31.03.19 2019000440 11.05.2019 INR 3073,08,639 11.05.2019 WA-12 28-05-2019 3073,09,000 Released Disbursed 13 01.04.19-30.06.19 2019001867 29.08.2019 INR 859,58,700 29.08.2019 WA-13 03-09-2019 859,59,000 Released Disbursed 14 01.07.19-30.09.19 2019002541 25.10.2019 INR 1181,54,119 25.10.2019 WA-14 01-11-2019 1181,54,000 Released Disbursed 15 01.10.19-31.12.19 2019003978 10.02.2020 INR 1093,81,126 10.02.2020 WA-15 13-02-2020 1093,81,000 Released Disbursed 16 01.01.20-29.02.20 2019004729 28.03.2020 INR 734,86,562 28.03.2020 WA-16 29-03-2020 734,87,000 Released Disbursed 17 01.03.20-31.03.20 2020000302 21.05.2020 INR 799,54,366 21.05.2020 WA-17 22-05-2020 799,54,000 Released Disbursed 18 01.04.20-30.06.20 2020001298 14.08.2020 INR 2109,55,772 14.08.2020 WA-18 21-08-2020 2109,56,000 Released Disbursed 19 01.07.20-31.08.20 2020001753 21.09.2020 INR 1528,51,106 21.09.2020 WA-19 30-09-2020 1528,51,000 Released Disbursed 20 01.09.20-30.09.20 2020006512 11.12.2020 INR 725,60,233 11.12.2020 WA-20 15-12-2020 725,60,000 Released Disbursed 21 01.10.20-30.11.20 2020003033 18.12.2020 INR 1378,92,162 18.12.2020 WA-21 22-12-2020 1378,92,000 Released Disbursed 22 01.12.20-31.12.20 2020003446 19.01.2021 INR 1171,95,121 19.01.2021 WA-22 27-01-2021 1171,95,000 Released Disbursed 23 01.01.21-30.03.21 2021000188 16.04.2021 INR 6457,25,825 16.04.2021 WA-23 07-05-2021 6457,26,000 Released Disbursed 24 01.04.21-30.06.21 2021001134 10.08.2021 INR 6419,54,509 10.08.2021 WA-24 11-08-2021 6419,55,000 Released Disbursed 25 01.07.21-30.09.21 - 26.11.2021 INR 4687,23,174 26.11.2021 WA-25 04-02-2022 4687,23,050 Released Qsb1.Wa,, 26 01.10.21-31.12.21 - 28.01.2022 INR 3071,29,950 28.01.2022 WA-26 04-02-2022 3071,29,950 Released )Iut 4 27 01.01.22-31.03.22 - 26.04.2022 INR 10829,75,322 26.04.2022 WA-27 29-04-2022 10829,75,000 Released Ns 28 01.04.22- .06.22 - 12.08.2022 INR 7689,28,108 18.08.2022 WA-28 18.08.2022 7689,28,000 Released i u r Page 55 of 68 i4e W S.No. Claim Details Disbursal Details Claim Period Claim Number Submission Currency Amount Ref. Date App ID Value Date Amount (INR) ACA Status Claim Status Date 29 01.07.22-30.09.22 - 15.11.2022 INR 5630,86,612 16.11.2022 WA-29 16.11.2022 5630,87,000 Released Disbursed 30 01.10.22-31.12.22 - 27.03.2023 INR 3378,00,471 29.03.2023 WA-30 29.03.2023 3378,00,000 Released Disbursed 31 01.01.23-31.03.23 - 23.06.2023 INR 3958,17,124 27.06.2023 WA-31 27.06.2023 3958,17,000 Released Disbursed 32 01.04.23-30.06.23 - 12.09.2023 INR 2079,53,109 14.09.2023 WA-32 14.09.2023 2079,53,000 Released Disbursed 33 01.07.23-30.09.23 - 10.11.2023 INR 2146,14,779 29.11.2023 WA-33 29.11.2023 2146,15,000 Released Disbursed 34 01.10.23-31.12.23 - 24.04.2024 INR 1632,69,387 25.04.2024 WA-34 25.04.2024 1632,69,387 Released Disbursed Total 1908197,90,265 108197,89,387 Page 56 of 68