17 41, Y;wfi7(j - l 6 017

Office of the Pr. Accountant General (Audit), Punj3bSector 17-C, Chandigarh - 160 017

No. SS-II/GIA/2018-19/Audit certificate' /9-2o309 -

Dated: öCJ D,_'rcl9

To

The Director cum Nodal Officer (NHP)Water Resources & Environment Directorate. Punjab,Water Resources Bhawan, Sec 68.SAS Nauar.

Issue of Audit Certificate in re.pect af World Bank AssistedNational Hydrology Project, Loan No. 8725-INDfor the Financialyear 2018-19.

Sir,

l am to enclosc an audit certificate in respect of World Bank Assisted

National Ilydrology Projet. Loan No. 8725-IN for the Financial year 2018-19

amounting to Rs. 26.06.198/- (Twentv six lakh six thousand one hundred ninetv eiiht

only) for furthci necessary action.

Yours faithfull\

EZnc]: As above

Audit officer

Copy of the above along with audit certificate is forwarded to the

Secretary Finance, Department of Economic Affairs, New Delhi for information

and necessarN action.

Encl:-As above ./ -Audit Officer

Copy of the above along with audit certificate in respect of abo, e

project for the vear 2018-19 is forwarded to the Country Director, World Bank 70,Lodii Estate, New Delhi for infomiation and necessary action.

Enc1:-As above

Audit Officer

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Audit Certificate

Audit Report/Opinion for "National Hvdrologv Project Loan No. 8725-IN for thefinaincial Year 2018-19.

Wc have audited the accompanying financial staternents of the World BankAssisted -National Hydrology Project. (Department of Water Resourcc.Government of Pun jab) under the World Bank Loan No. 8725-IN, which conprise (lcstatement of sources and applications of funds and Reconciliation of Claims to TotalApplications of Funds for the year ended 31 March 2019. These statements are theresponsibility of the Projects Management. Our responsibility is to express an opinionon the accompanving financial statements based on our audit.

Wc havc conducted our audit in accordance with the Auditing Standardspromulgated by the Comptroller & Auditor General of India (CAG). Those standardsrequire that e plan and perform the audit to obtain ,reasonable assurance aboutwx hether the financial statements are free from material mis-statement. Our au '1examined. on a test basis. evidence supporting the amounts and diselosures in tefinancial statements. 11 also includes assessing the accounting principles used andsignificant estimates made by the managenent. as well as evaluating the overallstatement presentation. We believe that our audit provides a reasonable basis for ourOpinion.

In our opinion, the project Financial Statements present fairly, in all materialrespects, Ilie sources and applications of funds of "National Hydrology Project" for iheyear ended 31 March 2019 in accordance with Government of India AccountingStandards.

In addition. in our opinion, (a) with respeet to Interim Unaudited FinancialReports (IUFRs), adequate supporting documentation has been maintained to supporiclains to the World Bank for reimbiiursement of expenditure incurred, and (b) exceptfor ineligible expenditure as detailed in audit observations, if any appended to thisaudit report. expenditure are eligible for tinancing under the Loan Agreement. DurinLIlie course of the audit, ILFRs and the connecied documents were exanined and thcecan be relied upon to support reimbirsemnuit under the Loan Agreement as prAnnexure A, B & C.

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This report is issue without prejudice to the Comptroller & Aud1i(iGeneral of India's righit to incorporate the audit observations in the Report ofComptroller & Auditor General of India being laid before Parliament/State or ( ILegislature.

Note 1: Expenditure for the year 2017-18 (ending 31 March 2018 ) is Is43.09.063/-(Rs. forty three lakh nine thousand and sixty tliree onl.)

Note 2: Expenditure for tile ear 2018-19 (ending 31 iareh 2019) is Rs.26.06.198

Note 3: Expenditure show\inig component wise detail for ti year 2018-19 i',Component A- 1,33,7851-. Component B-14.51.500/-, Component C- Nil. ComponenitC- Nil. Component D- 10.20.913/-

Sr. tvn General

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Com1ponefnt-s .I4. 18en it1 I At i I 00% 1|O : NMI i i' I I/'OI lé

component-A 13/i i)/ Nut T/ICmoe- 1.451500 idu lNM)Ni

copnntc 0 0 Nil 0

Comnen t-Ž 10211913 Ni/l')II

Total 2 I06198 (00(i 1911 NilI

I:111

E xpe ditu iiidiltted In (D)AudM

Uank< share uf oudimi1)±00 D0

expvndituri!Bank share climvd as livr (f)-M4W 0f A 0

DIfference In cliil (()-(l-t) Nil

Amdit offk vi

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Annexure-B

Statement showing the details of disallowances made from the expenditure incurred

during the year 2018-19 in respect of World Bank assisted National Hydrology Project

(Loan No.8725-IN)

District/Unit office Amount disallowed s.) Reasons for disallowance

Nil

Audit officer

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Annexure-c

Statement Showing the details of disallowance made from the expenditure incurred

during the previous year now released during the year in respect of World Bank Assisted

National Hydrology Project (NHP).

Sr. No Name of the Year of Amount Now Balance

Division/unit Disallowance Released Disallowanceamount

Nil

Audit Officer

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