aTTwZT Wma; OFFICE OFT11IE ACC:OUNTANT (~1~N~T-ll 31~In* '~' G'NE AL. (AUIT'-J1) ODISHTA, Znw #7'qTtJM q- Q- RIIIANCII: AUDIT MANAGEMENT (aulJ-fl, l'umH DEDICAT T IN PUBLIC INTEREST e-mail: dasn.odi.scnCc.g,v. D1 No. AG (Audit-ll)/AMG-ll/FlNAT-(AC-06.01)-(2024-25)/ $3- Date: O. 0. 2 To-" The Nodal Officer, CE & D, SPMU (0) NHP, GWD Hydrology Project Administrative Building, Delta Square. Unit-8, Bhubaneswar-751012. Sub:- Audit Certificate with statement of Audited figure of expenditure against Loan No.- 87250-IN of World Bank Assisted National Hydrology Project (NHP) Odisha Ground Water and Surface Water for the year 2023-24. Sir, I am to send herewith Audit Certificate along with statement of Audited figure of expenditure in respect of World Bank Assisted National Hydrology Project (Loan No. -87250- IN) Odisha Ground Water and Surface Water for the year 2023-24. Yours faithfully, Encd: As above& d4 Deputy Accountant General Audit Management Group-lI, Puri. ��„ _ . 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П G Г`�D � w v� �� С° С, `'1 С � � ГG �'"'' :3. � foJ � .,.�. � � � ,� n �, „�,^� �''' � � � Q� Q� -F У i гу n О С � � � � � �; � "" "s О '-*� (D :-.' � � и ,� � : !' .7 , о "'�Т° У � "' N �� с оо ° � � �_ 3 � N �о � � `� (� о О �у .. �.. д.. � .F г� р' �' Сз. � �' '� й � � `" � I E ACCOUNTANT gutaTq7R wr Timl-aw (.ENV'RA1, (AUDIT-11) ODISHA, NCII: AUDITMANAGEMENT I #WTf 1) 3ftf-,"ITT, BRA mul-, *Ul'rf1AU W4". u7T 11, GROUP-111 PURI orDIC AM) 10 1110111 IN NMI It IN If iirw To. Yhe Nodal Officer, Cl - & SPIMU (0) N11P, GNNl) I IN drology Pro ccl Administrative Ijuildin,, Delta Square. Unit-8. BilLibarieswar-751012. Report on the Project Financial Statements We have audited the accompanying financial statements of the National Hydrology Project financed under World Bank LoanNo.8725-IN, which comprise the Statement of Sources and Applications of Funds and the Reconciliation of Claims to Total Applications of Funds for the year ended 3111 March, 2024 (provided in Annexure A). These statements are the responsibility of the Pro ect's Management. Our responsibility is to express an opinion on the j zn accompanying financial staternents based on our audit. We conducted our audit in accordance with the Auditing Standards promulgated by the Comptroller and Auditor General of India. Those Standards require that we plan and7perfon'n the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. Our audit examined, on a test basis, evidence supporting the amounts and disclosures in the financial statements. It also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, tile Project Financial Statements present fairly, in all material respects, the sources and applications of funds of National Hydrology Project for the year ended '31" March, 2024 in accordance with Government of India accounting standards. In addition, in our opinion, (a) with respect to SoE, adequate supporting documentation has been maintained to support claims to the World Bank for reimbursements of expenditure incurred, and (b) except for ineligible expenditure as detailed in audit observations ( in anneMire B). if any appended to this audit report, expenditure are eligible for financillO Linder the Loan/Credit Agreement. During the course of the audit, SoE/I-MR and the connected" dOCLInlentS ",ere examined and these can be relied upon to support reimbursement Linder the Loan/Credit Agreement. (as per Annexures A, B & Q. This report is issued without prejudice to Comptroller and AL1dit0r General of India's right to incorporate the audit observations in the Report or Comptroller and A'tiditor Genera; of India being laid before Parliament/State or UT LCgiShItUre. -1, k"' '; - DLPUTY ACCOUNTANT GENEIZAL Audit Management Group-11, Odisha, Puri Sttemt i holl)~ illg 111 ewils of,kii e~ wlldifilC IIte il IIIIed j*.(% CIllg ot'ny wis(I, c(Iri pon en t wise for the year 2023-24 ill respect of World Iink assisted Nationtl flydrology rject (1man No.87250-IN ). (rolplents It UF:R Actual ixpcnditure Aymittd irn 1-igure (g) IxplenfditirC "is I)isillowed AdMitIcd in Veri(lCd inII audit in AUdit A ud It Q- RS. RS. RS. RS. Component-A 42022001 42786328 533224 42253104 Copoet-30 00 CmoetC9196668 9255866 095866 Comonet-D12824165 1281558365571 2636 Totl epeditre 64042834 64857777 1 18711 6619 Annexure-B Statement showing the details of disallowances made from the expenditure incurred during the year 2023-24- in respect of World Bank assisted National Hydrology Project (Loan No.87250-IN), District/Unit office Amount disallowed (RS.) Reasons for disallowance National Hydrology Project, SPMU, 1185781 Vouchers not verified Odisha, BBSR Annexure-C Statement showing the details of disallowance made from the expenditure incurred during the previous years now released during the year in respect of World Bank Assisted National Hydrology Project (NHP), SI.No Name of the Year of Amount Balance Division/Unit Disallowance Now Disallowance Released amount