OFFICE OF THE ACCOUNTANT GENERAL (AUDIT), UTTARAKHAND 1-22/ 122 ftiW:- 13/12/2021 o\A*w 4"' r* Wä, 329 1ID 3r3i tIaT 202 ra21rr- t4br;r? 3Cg O 11 f¯RìT 4.r, N.tM TiwT fKr aTyProject-AI linanced under World Bank L oan No.-899 1' ,\D. \hN conprise fhe Statement or Sources and Applications of Funds and the Reconciliation of .m to Total Applications of Fundi' for the yar endeå on 31 Marc 2021 Tiese statements are the responsiblity of the Project's inalagemnlt Our responsibil it e\press an opinion on the accumpan> inu Iinancial "1a3 AL, VI-u Wc condtieted our Audit in accordancc with the Auditing an t m by the Comptroller and Auditor General of India. Those Standards requmrc that v, , per'orm the audit to obtain reasonable assurance about wkhether the inmancia a en are frec of material misstatenient. Our Audit e\amines, on a test basis. eliec Nupporting the arnounts and diselosures in the financial statemients. It also includes as,esmng the accotintin, priniples used and significant estimates made by management. as weil a, evaluating the overall statement presentation. We beleve that our audit provides a reasonable basis for our opinion. in our opinion, the financial statements present ffairly in all material respects, the sources and applictions of funds of Uttarakhand Disaster Recovery ProjectAe tor the \ear ended on 31 March 2021 in accordance wih (joverirnment ol a accntlnting ii addition, in our opinion. (a) with respeet to SOLs. adequate supporiiiig documentation has been maintained o sdort elains to the Worle Bank tr reimbursement of expenditui-s incurredi and fbo exeept fär Ineligibfe expenditures the h audii observations, expenditures are eligible lUr tinateint4 uoder the Loan/Credit Agreeiii, Durini fhe course of the Audit, Soks and the connectl TWgr~P M , ,TirTrv ý 248195 Mahalekhakar thawan, Kaulagarh Dehradun - 248195 n"HTq / Phane :0135 - 2970870 tiF1Pax i0135 - 297087 1, I-W/ E-maål :agauuttarakhand@ag.gov.in documents were examined, and these can be relied upon to support reimbursement tinder the Loan/Credit Agreement. 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/State or UT Legislature. Date: (Pravindra adav) Pr. Accountant General (Aud' Uttarakhand, Dehradun Annexure-1 Detailsd ncurred under Ittarakhand Disaster Recor oet for the Year 2020-21 Loan No.-:89210 IND (T In Lakh) p eninBal 0nc0e 3,331.4 Fund received dur _ ngFY 22 21_ _9300 Interest Received 5. Other R -id 50857 Statutor Dues deducted fror bils Toa now 23124 Ex endituLre i ncurred 21 2.70 Interest De osited .52.65 -Advance Paid --- --- 5 65 Statutory DUeS deposited 2 1678 Total Outflow Dedu ons during 2020-21 Inadmissible xpeiture 21,024.33 Amount Eligible for Audit Certificate _21,1246 Closing Balance o_Ia_ 2,132.46 Deputy Accountant General/A G-Il Audit Observation SMobilizationl advance of{ 25,14,517 was disbursed to the contractor on 29/10/2020 for package no. 177/UDRP/AF/40/BR. As per the General Condition of Contract (GCCI 49. "the advance shall be repaid with percentage deduction from the interim payment Certified (lPC) by the Project Manager under the Contract. Deduction shall commence in the Next IPC following that in which the total of all such payment to the contractor has reached not less than 15 percent ofthe contract price or three months from the date of payment of first installment of advance, whichever period concludes earlier, and shall he made at the rate of 10 percent of the amounts of all IPC until such time as the advance has been repaid provided that the advance shall be completely repaid Prior to the expiry of 80 % the original time for completion" . An amount of Y 5,14.517 was recovered frarn IPC (29.10.2020) but recovery of Rs.5,98,952 was not made from 2nd IPC t 36,03,437 (28/12/2020) and 3rd IPC t 23,86,038 (30/03/2021) of the contractor. 2. General condition of contract (GCC) 47.1 stated that the liquidated damage (LD) @ 0.05 percentage of the initial contract price per day, vill be applied if milestones are not met, as below: Milestone Physical progress Time period Milestone I 30% 1/3" ofcompletion Period Milestone 2 60% 2/3rd of Completion Period Milestone 3 100% Full Completion Period Scrutiny of record revealed that Liquidated damage of Z 30.62 Lakh (AnnexUreA) was not recovered for non-achievement of defined Milestones. PMU accepted the fact and stated that LD will be imposed on failure of third milestone, Reply of PMU is not acceptable since LD should have been imposed as per provisions ol the agreement. Dy. 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