Office of the Director General of Audit (Agriculture, Food & Water Resources), New Delhi Dedic,p to Truh in Pubic IPre est FNo. 413/Df)GA(AFWR)'AMCi-II/WB-RDD/20224-25' 7 Dae .cel 04.2025 The Secreaiy. D9eparmein of R iver Dnelopment. Ganga Rej uvenation. Nyinislry ofLJal Shakti. Shrani Shakti Bhawan, Rafi Man. Nevw Delhi- 110001 Subject: Audit Report/Opinion in respect of World bank Assisted Project- National Hydrology Projet - River Data Directorate, Central Water Commission under (DoWR, RD & GR, Nio Jal Shakti)- Loan No,8725-IN for the period 2023-24 Sir/MVadarn, Kindly find enclosed Audit RepoitOpiion in respecl of World bank Assisted Project- National Hydrology Project-River Data Directorat e. Central Water Commission under (DoWR, RD & GR, Mo Jal Shakti)- Loan No.8725-IN foi the period 2023-24 and management Letter thereon. Encls: As abo\ e Yours sincerely, De ut ir- eor, (AM,G-11) O/o the Director General of Audit Ceiitr. f2txpenditure (Agi-icultiire, Food and water Resoirces), New Delhi F.No. 413/DGA(AFWR) AMG-ll WB-RDD 2024-25 Dated _1 .04.2025 Copy to the following infIonnation and necessary action- 1. Director, RDD, CWC, RDD-I, Directorate, West Block 2 Ground Floor, Wing-5, R.K.Puramii. \ew Delhi 1 10066 2. Sr. Audit Officer (PPG-EAP). oo CAG, Dcen Dayal Upadhyay Marg New Delhi- 110124 3. Tlie CAAA. linistry of Finance, Department of Econoiic A fflairs, 51] floor. B w in .lanpat fhawan 'Ncw DIli-1 10001 4. Sr. Audil Offcer (AMIG-1) 0 o DGA (AF&WR) New [Deli1 O/o the Direetor General of Audit Central Fxipenlditiut 3Tr9-l Ur on TÏ, t MT. mr% 10 T irg~ 6'r niT, r-fr-it110002 8th & 9th Floor, cAG Annexe Building, 10 Banhadur Shih Zafar Marg, New Delhi 110002 r/Phone: 011-23239419/20, d Of /Fax :g011-232394 E-mail pdhafwr@Ocag.gov.in Report of the Comptroller and Auditor General of India To The Secretary to the Government of India Ministry of Jal Shakti Department of Water Resources, River Development and Ganga Rejuvenation, Shrarn Shakti Bhawan, Rafi Miarg, New Delhi - 110001 Audit Report on the Project Financial Statement: We have audited the accompanying financial statements of the World Bank assisted National HyvdrologN Project - River Data Compilation-I Directorate, Central Water Commission, DoWR, RD & GR, R.K. Puram, New Delhi financed under World Bank Loan No. 8725-IN, which comprised the Statement of Sources and Application of Funds and the Reconciliation of Claims to Total Application of Funds for the year ended 3 ls March 2024. These statements are the responsibilities of the Project's Management. Our responsibility is to express an opinion on the accompanying financial statements 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 and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. Our audit examines, on a test basis, evidences supporting the amounts and disclosures in the financial statement. It also includes assessing the accounting principles used and significant estimate made by management. as well as CvalUating the overall statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements presents fairly in all material respects, the sources and application of funds for the National Hydrology Project - River Data Compilation-1 Directorate, Central Water Commission. R.K. Puram, New Delhi for the year ended 3' I" March 2024 in accordance with Govt. of India accounting standards with respect National Hydrology Project - River Data Compilation-] Directorate, Central Water Commission. R.K. Puram, New Delhi. ln addition, in our opinion. (M) with respe to Statement of Expenditure (SoE), adequate supporting dociiienits have been maintajined to support claims to the Wodld Bank f , ori reimbursement of expenditure ineurred during 2023-24 (Total Central Share provded under Revised Estimate to RDD Rs. 1935.44 lakh against which an ex peidlitiir of' Rs. 1784.11 Lakh was incurred under the project and (b) Cxccpt for ineligible expendiure of -N- as detaled in the audit observations appended to the audit report, expenditure of Ps. 1784.11 lakh are eligible for finaneing under the Loan Agreement (after application ofdisbursement percentage i.e. 50%). During the course of audit, Stateiment of Expenditure/Financial stateiient amounting to Rs. 1784.11 [akh and the connected docuiments vere examined which can be relied upon to support renmbursement of Rs. 892.06 lakh under the Loan Agreement, as per Annexure. This report is issued without prejudice to CAG's right to incorporate the audit observations in the Report of CAG of India for being laid before Parliament. Dép re$t9(AMG-lI) Place: New Delhi O/o the Director General of Audit Central Expenditure Date: (Agriculture, Food and Nater Resources), New Delhi ANNEX I R E (Statement - A) Statement of Expenditure for World Bank Aided Project NHP- River Data Coipilation-I Directorate, Central Water Commission (Loan No. 8725-IN) for the year 2023-24. Coiponlelit SOE Actual Expenditure Expenditure Percentage Amount Expenditure Expenditure disallowed adimitted in adlissible reinibursenient verified in in Audit Audit as per Aidit agreement (1) (2) (3) (4) (5) (6) (7) External 1357.03 1357.03 - 1357.03 50° 678.52 Support Domestie 427.08 427.08 - 427.08 50" 213.54 Sup port Total 1784.11 1784.1 1784.11 |__ 892.06 O/o the Director General of Audit Central ENpenditure (Agriculture, Food and water Resources), New Delhi Statement - 13) Detail of disallowances made from the World Bank Aided Project NIlP- River Data Compilation-l Directorale, Central Water Commission (Loan No. 8725-IN) for the year 2023-24. -Nil- D'e' t i tfriMG-II) O/o the Director General of Audit Central Expenditure (Agriculture, Food and water Resources), New Delhi (Statement - C) Details of Reconciliation of claims of total application of funds for 'World Bank Aided Project NIP- River Data Compilation-I Directorate, Central Water Commission (Lonn No. 8725-IN) for the ycar 2023-24 (Rs. in lkh) Sellcediles Current Year A 1784.11 B 1784.11 C D 892.06 (Rs. in laIkh) Total expenditure made durng the ycar Rs. 1784.11 Total central share in expenditure (A) = Rs. 1784.11 Les Ineligible expencliture (B) Rs - Total eligible expenditure (C) (A - B) = Rs. 1784.11 Amount reimbursable (50% by bak) (D) =Rs. 892.06 Delp irectr'(AMG-I1) O/o the Director General of Audit Central Expenditure (Agriculture, Food and water Resources), New Delhi