OFFICE OF DEPUTY DIRECTOR HYDROMETEOROLOGY, DIVISION NO. 4 RAIPUR (C.G.) Memo No. /SAC/NHP/2024-25 Raipur, Dated - /02/2025 To Mr. Simrandeep Singh, Director, Department of Economic Affairs, Ministry of Finance, Government of India, New Delhi- 110001 . Subject: Audit Report of National Hydrology Project for FY 2023-24. Ref. : Directorate of Institutional finance, 1st Block, 4rt Floor, lndravati Bhawan, Naya Raipur, letter no. 114/DIE/EAP/2025/Dated 24.01.2025. Respected Sir, With Reference to the above mentioned subject, we are forwarding the audit report for National Hydrology Project for the year ended 31 March 2024. Thanks. Encl. - As Above. DEPUTY DIRECTOR HYDROMETEOROLOGY, DIVISION NO. 4 RAIPUR (C.G.} Endt. ?__ � Y /SAC/NHP/2024-25 Raipur, Dated - , /02/2025 Copy to :- 1- Directorate of Institutional Finance, 1st Block, 4rt Floor, lndravati Bhawan, Naya Raipur, Chhattisgarh sent for information in reference to their letter No. 114/DIE/EAP/2025/dated 24.01.2025. 2- The Secretary, Government of Chhattisgarh, Finance Department, Mantralaya, Mahanadi Bhawan, Nava Raipur. �r. Auguste Tana Kouame, Country Director for India, World Bank, India Country Office, New Delhi . Encl. - As Above. HYDROMMEOROLOGY, DIVISION NO. 4 'A RAIPUR (C.G.} E:\Audit Report 2024 No-EAW�����t;�Nttf 2ll � 1-frtl ll � . . jJ�D 1 - 15 fJit. ctitttfHll 1rUR 1-t61&1@1cfiH ( &1@1q-0�) 0m1w,�, � INDIAN AUDIT & ACCOUNTS DEPARTMENT Office of Principal Accountant General {Audit) Chhattisgarh, Raipur �: Date: 25 • lO • 202-4 Report of Comptroller and Auditor Genera! of India To, The Supe1intending Engineer & Nodal Officer, Water Resource & Ground Water Survey Circle, Water Resources Department, Raipur, Chhattisgarh Report on the Project Financial Statements We have audited the accompanying financial statements of the World Bank assisted National Hydrology Project Phase-III (State Agency} under World Bank Loan No.8725-IN, which comprise the Statement of Sources and Applications of Funds and the Reconciliation �f Claims to Total Applications of Funds for the year ended 31st March· 2024. These statements are the responsibility of the Project's Management. Our . responsibility is to express an opinion on the accompanying financial statements bas.ed on our audit. We have conducted our audit in accordance with the Auditing Standards promulgated by the Comptioller and Auditor Genera! of In•dia. Those Standards require that we plan and perform the audit to obtain reasonable asst'.;·;.nce 1bou! whether the financial statements are free of mate!"iai ir;isstatement. 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 <;>pinion. In our opinion, the Projec� Financial Statements present fairly, in all material_ respects. the sources and applic3.tions offu.1ds ofNational Hydrology Project for the year ended 31 M�ch 2024 in accordance with Government of India accounting standards. In addition, our opinion, (a) with. respect to Interim Unaudited Financial Report (IUFRs) adequate 1 supporting documentation has been �aintained to support claims to the Wbrld Bank for reimbursements of expenditure incurred are eligible for financing under the Loan Agreement. During the course of the audit, IUFRs and the connected documents were examined, and these can be relied upon to support reimbursemei:it ·(Annexure-l) under the Loan Agreement. This report is issued without prejudice to Comptroller and Al!ditor General of India's right to incorporate the audit observations in the Report of Comptroller and A\,ditor General of lndi., being laid bdore Parliament/State or UT Legislature. ., G� t-· Deputy Accountant General im:c- - lci�Hfi1m, � �' �- 492005 ( ifait= W1$) Post - Vidhansabha, Zero Point, Raipur - 492005 (Chh attisgarh) "CfiFf/Phone : 0771-2281401 • �/Fax : 2582505 • arh@cag.gov.in �/Email : agauchhattisg Annexure- I Statement showing the details of expenditure incurred i.e category wise, component wise for the year 2023-24 in respect of World Bank Assisted National Hydrology Project under Loan No. 8725- IN. Implementing Agency Name- Chhattisgarh State (Amount in Rs.) Components Expenditure as Actual Expenditure Expenditure perIUFRs Expenditure as Disallowed in admitted in verified in Audit Audit Audit (A) (BJ (CJ (D) = (B-C) Component- A 2,33,62,529 2,33,62,529 0 2,33,62,529 Component- B 0 0 0 0 Component- C 0 0 0 0 Component- D 47,66,722 • 47,66,722 15,37,750 32,28,972 Total 2,81,29,251 2,81,29,251 15,37,750 2,65,91,501 Details ofdisallowed expenditure has been mentioned in Annexure II. Sr. Audit Officer/ FAW =, 11 > e0 fa$i To, iiiii EC3729045391N · Mr. Auguste Tano Kouame Country Director for India, World Bank, India Country Office, New Delhi- 11000P - DESPATCHER Hytrometeorology Division No.-4 ·- R A IP U R (C .G .)