4.- AMG-1I1/irrigation/IR/2023-24/NHP/ 6 E AMG-IllWing,iAM ?R, ~ ~:~T,~~1w-380009 The Superintending Engineer and Nodal Officer National Hydrology Project (NHP), State Water Data Center, Sector 8, Gandhinagar- 382008 f474:- Superintending Engineer Office * World Bank aided National Hydrology Project Surface Water and Ground Water - Gujarat * z4 04/2023 to 03/2024 * AVTQ fT wrlltT Superintending Engineer Office * World Bank aided National Hydrology Project Surface Water and Ground Water - Gujarat * IF'T ITT Aff 2023 4 T4 2024 TT fkIT T 41 7MT , AMG-Ili Wing, S , qTaT TT fk,-itf 11/11/2024 4 19/11/2024 T ftf dfT/AMG-I .- AMG-III/Irrigation/Audit Certificate/NHP-2022-23/ AMG-11 Wg1t~~W*1lhNI $~ W T~ Wl~ W -380009 Report of the Comptroller and Auditor General of India To, The Superintending Engineer and Nodal Officer (NHP), State Water Data Centre (SWDC), Gandhinagar. Report on the Project Financial Statements We have audited the accompanying financial statements of the World Bank aided 'National Hydrology Project (NHP) Ground water and surface water - Gujarat' which comprise the Statement of Sources and Applications of Funds and the Reconciliation of Claims to Total Applications of Funds for the year ended 3l" March 2024. 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 have 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 mis- statement. 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, the Project Financial Statements present fairly, in all material respects, the sources and applications of funds of National Hydrology Project - Gujarat for the year ended 31' March 2024 in accordance with Government of Indian Accounting Standards. In addition, in our opinion, (a) with respect to Statement of Expenditure (SOE), adequate supporting documentation has been maintained to support claims to the World Bank and Asian Agstruciure Investment Bank (AllBTf6reimilniiemnts ofexpendture incurred, and (b) except for ineligible expenditure as detailed in audit oiervations, if any, appended tiiiulit report, expenditure are eligible for financing under the Loan/ Credit Agreement. During the course of the audit, SOEs and the connected documents were examined, and these can be relied upon to support reimbursement under the Loan/Credit Agreement as per Annexure I and 2. No separate management letter is issued along with this report. This report is issued without prejudice to Comptroller and Auditor General of India's right to incorporate the audit observations in the Report of Comptroller and Auditor General of India being laid before Parliament/State or UT Legislature. (This Certificate issues with the approval of Principal Accountant General? Audit-1) Dy. Accountant General/AMG III Office of the Accountant General (Audit I), Rajkot, Branch-Ahmedabad, Audit Bhavan, Gujarat S-* .W.- AMG-III/Irrigation/Audit Certificate/NHP-2022-23/ wAMG-11I Wing, AIIF9 0010011q,, $qqJJJqQ1*41*1 T71- 380009 OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (AUDIT-I). GUJARAT, RAJKOT The Expenditure Statement/Financial Statement relating to the World Bank aided 'National Hydrology Project (NHP) Ground water and surface water - Gujarat' for the year ended 31st March 2024 attached hereto have been audited in accordance with the regulations and accordingly included such tests of accounting records, internal checks and controls and other auditing procedures necessary to confirm: a) that the resources were used for the purpose of the project; and b) that the expenditure statements/financial statements are correct. During the course of audit referred to above, Statement of Expenditure (SOE) and the connected documents were examined, and it is stated that expenditure of 18,76,26,132/- was booked in the financial year 2023-24 under the aforesaid loan/credit agreement. On the basis of the information and Statement of Expenditure that have been obtained as required and according to the best of our information as a result of the test audit it is certified that the expenditure has been met regarding implementation (and operations) of the project for the year 2023-24. This certificate is issued without prejudice to Comptroller and Auditor General of India's right to incorporate any further/detailed audit observations if and when made in the Report of Comptroller and Auditor General of India for being laid before Parliament/ State Legislature. (This Certificate issues with the approval of Principal Accountant General/ Audit-1) Yours faithfully Dy. Accountant General/AMG III Ofce of the Accountant General (Audit I), Rajkot, Branch-Ahmedabad, Audit Bhavan, Gujarat Annexure I Name of the Project: World Bank aided'National Hydrology Project (NHP) Ground water and surface water - Gujarat' Loan/ Credit/ Grant No.: 8725-IN Statement of Sources and Application of Funds Report for the year ended 31.03.2024. Value in Z Particulars Current Year Previous Project to 2023-24 Year date 2022-23 Opening Balance, (if cash balances are 4923659 12708314 0 controlled by the entity) (A) Funds from Government through Budget (These 0 0 0 will include external assistance received by Government for the project.) Funds received directly by Project Implementing 199399000 134276000 679567000 Authority through external assistance Beneficiary Contribution (if any) 0 0 Bank Interest 425536 1118761 9305844 Other income 12734 403369 1481141 Transfer to Holding Pending 0 0 0 Total Receipts (B) 199837270 135798130 590353985 Total Sources (C=A+ B) 204760929 148506444 690353985 Expenditures by Component A Water Resources Monitoring System 166746476 136372694 596864356 B Water Resources Information System 14321981 615960 23628811 C Water Resources Operation and Planning 0 0 3448085 System D Institution Capacity Enhancement 6557675 6301607 40771327 Bank Charges 0 0 0 Interest Deposited in Bharat Kosh 1410773 133524 9305844 Other income deposited in Bharat Kosh 12734 159000 624272 Total Expenditures (D) 189049639 143582785 674642695 Closing Balance, (if cash balances are 15711290 4923659 15711290 controlled by the entity) (C-D) Sr. Au Officer/AMG III Office of the Prinfipal Accountant General (Audit 1), Rajkot, lranch-Ahmedabad, Audit Bhavan, Gujarat Annexure 2 Name of the Project: World Bank aided'National Hydrology Project (NHP) Ground water and surface water - Gujarat' Loan/ Credit/ Grant No.: 8725-IN Reconciliation of claims to total application of funds. Report for the year ended 31.03.2024. Particulars Schedules Amount (Value in Z) Current Previous Project to Year Year Date Bank Funds claimed during the year I 187626132 143290261 664712579 (A) Total Expenditure made during the 187626132 143290261 664712579 lear (B) Less: Outstanding AC Bills (C) II Nil Nil Nil Less: Ineligible expenditure (D) III Nil Nil 612500 Less: Expenditure not claimed (E) IV Nil Nil Nil Total Eligible Expenditure Claimed 187626132 143290261 664100079 ((F)= (B) -(C)-(D)-(E)} World Bank / Asian Infrastructure 187626132 143290261 664712579 Investment Bank (AIIB) @ 100% of (F) above (G) Sr. Au fficer/AMG III Office of the Prin.* al Accountant General (Audit I), Rajkot, Branch-Ahmedabad, Audit Bhavan, Gujarat