MTB N NN;elûghf PRINCJPAL-ACCOUNTAN I GV NERAÄJ,(A,Å)pT, S 5 W 33 ,in11ARVANA, 4« ý 33 efl u ilj~ 1114, No.5. ,5 1< S3.g, J A) IAKSlN ~lic CAND)IGAR11 V\Y NIP Audit Certiieitc/2023-24/2024-25/ (G 9 Date:2d)22-2025 The Executive Engineer, National Hvdrology Projeet, Irrigation & Wter Rcsources Department, Sanchai Bhawna, Secior 5, Panchkula. Subject: Audit Certificate in respect of Expenditure incurred on National Ilydrology Project during the year 2023-24 under World Bank Assisted Project (Loan Number-8725-IN) Please find enclosed a copy of Audit Certilicat for the year 2023-24 in respect of National Hydrology Project.Audit Certificate is being issued on the basis of statement of expenditure (SOV) provided by State Progranine kl-nagement Unit (SPMU),o(i-ement ol laryana is subsequcntI audited by this office. Depiuty Accountant General (F \W) Enclosure:- As above. (1 u) No. FAW/NHP/Audit Certi.12023-24/2024-25/ Date: 27.02.2025 Copy of Audit Certificate along with enclosures is lorwarded for Iilnormation and necessary action to: 1: Joint Secretary (Admin/ IC & GW) & Project Coordinator (National I lydrology Project), Department of Water Resources. River Development & Ganga Rejuvenation, Ministry of.1al Shakti, Government of India, 6th Floor. Shram Shakti 13hawan, RaIl Marg, New Delhi- 110001. 2- Additional Chi clSecretary to Govt. of Ilary ana, Irrigation & Water RcsoUrces Department. New Iaryana Civil Secretariat. Sector-I17. Chandigarh. 3 Lngineer-in-Chief. Irrigation & Water Resources Department I laryana. Sector-5. Panchkula. 4/The Comptroller and Auditor (General of India. 9. t)een Dayal IJpadhyay Marg. New Delhi- 110124. 5. Sr. Audit Officer (AMO-lll) L.ocal. 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"", 11-an-ana, Plot No.5, Sector 33-11, Chandig, rh-160020 Xvidit Report of the ("ompiroller and Auditor General (if India in respect of World Bank A%sisted "National Ilydroloo- Project" (Loan No. 8725-IN) of Irrigation & Water Resources Department, Government of Haryana. Report on the Project Financial Statements We ha\ e audited the accornpan ing financial staternents of' the National I lydrolog Project under World Bank LoanNo.8725-IN. which comprise the Statement of' Sources and Applicatiom, of Fund,, and the Reconciliation of'Clairns toTotal Applications of Funds for the \ear ended 31st March. 2024 (provided m Annexure A). These statements are the responsibility of the Project's Management. Our responsibility is to express an opinion on the accompanying financial statements based on our audit. We ha-Ne. 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 staternents are free of material misstatement. Our audit examined, on a test basis. evidence supporting th a OL 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, the Project Financial Statements present fairiy, in all material respects. The sources and applications of funds ol'National Hydrology ProJect for tile year ended 3 1 st March 2024 in accordance with Governnnent of India accounting standards. In addition in our opinion (a) with respect to Statement ot'expenditUre adequate Supporting documentation has been maintained to support claim to the world bank- Ilor reimbursement of expenditures incurred and expenditures are eligible lor financing under Loan/credit Agreement. During the course of audit referred to above, statement of'ExpenditUre was shown K)r the .car 2023-24 as Rs. 4207615 /- (1-our crore twenty lakh seventy six thousands three hUndred and fifty live only). I his repor i' issued \\ ilIui pvejiu[dice tu (' impl ler & Au m li (le nig l ol Il ilig, iLill lcopra he dii t I l the Rteporl ( lldt \Iofilør ( i l d i', ol iicr iI being li betere Pariall el Stae elI I I I Aclounhini ersl( W Annexure-I Statement of sources and applications of funds Name of the Project: National Hydrology Project Loan/Credit/Grant No. 8725-IN Statement of sources and applications of funds Report for the year ended 31.03.2024 Particulars __ Current Year Previous Year Project to date opciing Balance ( cash 9950022 8273610 balances are controlled bN the entitN) (A) Reeipts__ Funds received from 42202000 30587500 291663500 Government through Budget (These will include external assistance received by Government for the roect Fund received directly by 0 0 0 project implementing auth9rity through external assistance Beneficiary Contribution* 342171 746035 7751382 (any) Total Receipts (B) 42544171 31333535 299414882 Total Sources (C=A-t) 52494193 39607145 299414882 Expenditure by component A 36118797 __ 21938629 239066298 1B. 1903689 1 1341453 - -3 24 514-2 C__________ 0 ____ 9997 -4053869 5631006 38301699 Interest" *342171 746035 7726602 Total Expenditure 42418526 29657123 289339215 Closing Balance, (if cash 10075667 9950022 10075667 balances are controlled by the entit)C-D *Including interest *Refunded to GOt Dy. Accountant General (FAW) Annexure-ll Statement of sources and applications of funds Name of the Project: National Hydrology Project Loan/Credit/Grant No. 8725-IN Statement of sources and applications of funds Report for the year ended 31.03.2024 Particulars Schedule n t C ea P is ar Pro ect to date B.k .funds 1 42202000 30587500 291663500 claimed during the \ear (A) Total 42076355 28911088 281612613 Expenditure made during the ,ear (B) Less: 111 0.00 0.00 0.00 Outstanding AC Bills (C) Ineligible IV 0.00 0.00 0.00 Expenditure (D)t,__ Expenditure not V 000 000.00 oClaimed (E)0 Total eligible42735 891863 exedtr 42076355 28911088 - 2 8 li2613- - expenditure claimed (F)= B- C-D-E World Bank 1000% -00-/o Share a x% of (F) above (G) Dy. Accountant General (FAW) YAI Annexure-Il I Statement of Expenditure incurred in respect of World Bank Assisted National Hydrology Project 2023-24 as intimated by the irrigation & water resources department Haryana Sr. Name of Name of audit Expenditure Audit No. Institution office to issue audited (Amount Observation/Remarks audit certificate in Rs.) \. National PrIncipal 42076355 Nil, I lydrology Accountant ProIect, General (Audit), Irrigation & Ilar ana, Water Cliandigarh Resources Department, I laryana. Panclkula Dy. Accountant General (FAW) Annexure-A- Statement showing sources and uses of funds, reconciliations of claims and the detail of expenditure incurred component wise for the year 2023-24 in respect of World Bank assisted National BydrologY Project (Loan No 8725-IN) Table-l Sources and use of funds Sources and use of tunds Anounts in Rs. nin Ba\ance (a 9950022 Funds received during the (h 42202000 I nterest carned c 342171 fotal Reccipts d - (a÷b- c) 524941)3 Total expenditure admitted in e) of table 2 423703554 342 71 audit 42418526 (losinu lalance 0 1903689 ompencnt-C 0 k 1 0 Component-D 405 86 4050869 4053869 Tot 420k)S55 42 06355 42076355 expenditure D-. Accountant General (FAW) Annexu\ire-It Statement shiowing the details of (isall leiired during the year 2023-24 in respect of Worl( Bank assiste Nafoima IYdrlogy ired (Loan No- 8725-IN) ject Districtitilit Ofice Amount disallowed (Rs.) Reason for däsallowance -IWR Ni] a NIl Nil Dy. 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