world bank documentdocuments.worldbank.org/curated/en/...karnataka. report of the comptroller and...

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Tel No : 2212 6758/59/60/61 Fax: 22229666 e-mail: [email protected] GOVERNMENT OF KARNATAKA KARNATAKA STATE HIGHWAYS IMPROMEMENT PROJECT (Public Works, Ports & Inland Water Transport Department) No. PIU:KSHIIP:-ACTS:WB:AG:01:2019-20 O/o The Project Implementation Unit, / 7 5 O Karnataka State Highways Improvement Project K R Circle, Bangalore - 560 001. Date: 27.09.2019 The Country Director, The World Bank, Now Delhi Office, No.70, Lodi Estate, New Delhi - 110003. Dear Sir, Sub: Audit Report on the Annual Financial Statements of KSHIP-ll Loan No. 8022-IN for the Financial Year 2018-19. Ref: Letter of the Deputy Accountant General No. AG (ERSA)/IAU-l/F/ 2019-20/117, dated 23.09.2019. With reference to the above, please find enclosed the Report of Audited Financial Statements of KSHIP-II by Accountant General, Karnataka pertaining to IBRD Loan No. 8022-IN for the Financial Year 2018-19 issued vide letter in reference. This is in accordance with Section II Part B4 of the Project Agreement dated 30 t May 2011. Yours faithfully, Fnci: Audit Report dated 23-09-2019 and Audited Financi.d Statemcnts for the FY 2018-19 Sd/- (Dr. K.S. Krishna Reddy) Chief Projcct Officer, PIU, KSHIP, Bangalore. Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized

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Page 1: World Bank Documentdocuments.worldbank.org/curated/en/...Karnataka. REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA To The Project Director, Project Implementation Unit, Karnataka

Tel No : 2212 6758/59/60/61 Fax: 22229666 e-mail: [email protected]

GOVERNMENT OF KARNATAKAKARNATAKA STATE HIGHWAYS IMPROMEMENT PROJECT

(Public Works, Ports & Inland Water Transport Department)

No. PIU:KSHIIP:-ACTS:WB:AG:01:2019-20 O/o The Project Implementation Unit,/ 7 5 O Karnataka State Highways

Improvement ProjectK R Circle,Bangalore - 560 001.

Date: 27.09.2019

The Country Director,

The World Bank,Now Delhi Office,

No.70, Lodi Estate,New Delhi - 110003.

Dear Sir,

Sub: Audit Report on the Annual Financial Statements of KSHIP-ll LoanNo. 8022-IN for the Financial Year 2018-19.

Ref: Letter of the Deputy Accountant General No. AG (ERSA)/IAU-l/F/2019-20/117, dated 23.09.2019.

With reference to the above, please find enclosed the Report of Audited Financial

Statements of KSHIP-II by Accountant General, Karnataka pertaining to IBRD Loan No.

8022-IN for the Financial Year 2018-19 issued vide letter in reference. This is in accordance

with Section II Part B4 of the Project Agreement dated 3 0t May 2011.

Yours faithfully,

Fnci: Audit Report dated 23-09-2019 and Audited

Financi.d Statemcnts for the FY 2018-19 Sd/-(Dr. K.S. Krishna Reddy)Chief Projcct Officer,PIU, KSHIP,Bangalore.

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Page 2: World Bank Documentdocuments.worldbank.org/curated/en/...Karnataka. REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA To The Project Director, Project Implementation Unit, Karnataka

CC: To:

1) Shri. Sameer Kumar Khare, Joint Secretary (Fund Bank & ADB), #39B,Department of Economic Affairs, Ministry of Finance, New Delhi - 110001.

2) Shri. Ashok Kumar, Task Team Leader, The World Bank, The HT House Building,18-20 Kasturba Gandhi Marg, New Delhi- 110001.

3) Shri. Anantha Krishna Karur, Financial Management Specialist, The World Bank,No.70, Lodi Estate, New Delhi - 110003.

4) Shri. Sukhbir Singh, Controller of Aid Accounts and Audit, B wing., 51 Floor,Janpath Bhavan, New Delhi.

5) The Additional Chief Secretary to Government, PWP & IWT Department, VikasaSoudha, Bangalore - 560001.

6) The Additional Secretary to Government (Fiscal Reforms), PMU, FinanceDepartment, 4t" Floor, M.S. Building, Bangalore - 560001.

(Dr. K.S. Krishna Reddy)Chief Project Officer,PIU, KSHIP,Bangalore.

Page 3: World Bank Documentdocuments.worldbank.org/curated/en/...Karnataka. REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA To The Project Director, Project Implementation Unit, Karnataka

Indian Audit And Accounts Department Office of the Accountant General (E & RSA)Karnataka.'

No.AG (ERSA)IAU-L/F/2019-20/ J7 Date 23.09.2019

To

The Project Director,

Project Implementation Unit,Karnataka State Highways Improvement Project (KSHIP),

K.R. Circle,

Bangalore - 560 001.

Sub: Report on the Project Financial Statement of Karnataka State Highways

Improvement Project - I (KSHIP - 11) World Bank Loan No. 8022-IN for

the period ending 2018-19.

Sir,

With reference to the subject above" I am to enclose the Report on the Project Financial

Statement of the Karnataka State Highways Improvement Project - 11 (KSHIP - 11) under World

Bank Loan No. 8022-IN for the period ending 31" March 2019.

The receipt of the same may please be acknowledged.

Yours faithfully,

Deputy Accountant General(Economic Sector - 1)

-Mt!*M*&MV (Mrrwiai½l)Dop& Accountant Gen!er;l A5.4

f1~ ¶FF{ ' (TF, . 5398 177 - 560 001. Audit Bhavan, 'A' Block, Post Box. No. 5398, Bengaiuru - 560 00'Ph: 080 22289101 Fax 080 22253753 E-mail [email protected] website : http://www.agkar.cag.gov.in

Page 4: World Bank Documentdocuments.worldbank.org/curated/en/...Karnataka. REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA To The Project Director, Project Implementation Unit, Karnataka

Indian Audit And Accounts Department Office of the Accountant General (E & RSA)Karnataka.

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA

To

The Project Director,Project Implementation Unit,Karnataka State Highways Improvement Project (KSHIP)-II,K.R. Circle,Bangalore-560001

REPORT ON THE PROJECT FINANACIAL STATEMENT

We have audited the accompanying financial statements of Karnataka State Highways

Improvemcnt Project-LI World Bank Assisted Project Loan No-8022-IN including HighwayFinancing Modernization Component being executed through Karnataka State Road

Development Corporation Limited which comprises of the Statement of Sources and

Applications of Funds and reconciliation of claims to Total Application of Funds for the year

ended March 2019 . These statements are the responsibility of the Project's management. Our

responsibility is to express an opinion on the accompanying financial statement 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, evidence supporting the amounts and

disclosures in the financial statements. It also includes assessing the accounting principles used

and significant estimates made by the management, as well as evaluating the overall statement

presentation. We believe that our audit provides a reasonable basis for our opinion.

I our opinion, the financial statements present fairly, in all material respects, the sources

and appHeation of funds of Karnataka State Highway Improvement Project-TI for the year ended

3l" March 2019 in accordance with Government of India accounting standards.

In addition, in our opinion, with respect to Financial Monitoring Report adequate

supporting documentation has been maintained to support claims to the World Bank forreimbursement of expenditures incurred and the expenditure is eligible for financing under the

loan/credit agreement. During the course of audit, Statement of Expcnditure/Financial

Monitoring Reports and the connected documents were examined and these can be relied upon to

support reimbursement under the loan/Credit agreement as detailed below;

5560 001. Auarna an, A Block PostB 539t,/ww gar..in~r 80228911 ax080225353E-mail: agauKarn,tk2cgoi websit http:/lwww.agkar.cag.gov.

Page 5: World Bank Documentdocuments.worldbank.org/curated/en/...Karnataka. REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA To The Project Director, Project Implementation Unit, Karnataka

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Page 6: World Bank Documentdocuments.worldbank.org/curated/en/...Karnataka. REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA To The Project Director, Project Implementation Unit, Karnataka

O/o the Accountant General (ERSA)

Karnataka, Bangalore

MEMO OF DISA LLO WA NCES

World Bank Assisted Proicet Loan No.8022-IN

NIL

Deptu A,.-ccantaH.ii General

Economic Sector-1

Page 7: World Bank Documentdocuments.worldbank.org/curated/en/...Karnataka. REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA To The Project Director, Project Implementation Unit, Karnataka

Annexure 1Karnataka State Highways Improvement Project - II

World Bank Assisted Project - Loan No.8022 IN

Statement of Sources & Application of FundsReport for the year ended 31st March 2019

(Rs. In Millions)Particulars Receipts/Expenditure Project to date

For the year

Sources of Funds

Opening Bank Balance -

Government of Karnataka Funds 2455.028 1 %97.207

World Bank Funds: 0.000

PPIAF Grant 8,973

Loan Funds 4835.338 18743.143

Total Funds 7290.366 34449.323

~Uses of Funds

Road Improvement Works 5094.414 26220.328

Highwy Financing Modernization Component 1795.426 5598.960

Road Safety Component 74.555 390.528

ad Se'tor Policy & Institutional Development 256.960 600.143

nere entl Operatng Cost69.011 388.275

0.000 1212.046

nd e 0.000 39.043

Total Expenditure 7290.366 34449.323

CoigBank Balance -____________

Ded S tan (Financj) Projec Director, - Acountant General,KSHIP Karnataka

kates:.t > A 7

T(his Financial Statement is prepared on a cash basis ofoccounting as per provisions ofthe Financial Riles and codesapplicrable'.

2. The Expenditure /gures ae nosed on mnonthly/quarterly abstract of Tally Software used for project accounts7 The receipt a: World Bank Loan Funds were accounted based on AfA release oIm Governme of India4 Highway Financing Modernization Component expeaditure Rs.1 795.426 Million inchides Rs.450550 Million

Ependiture out of Cumolaotive advance Rs. 790.000 Million released as ndvance to KRDCL for Resettlement &Rehaiitation and Land Acquisition activities.

5. Names ofAccounting onits whose financ;al statements ore aggregated to prepare the consolidated accounts are:PiU-KSHIP RangaOrc and foNr Project Divisions namely Tumkur, Shimaga, Raichur and Blelgaum.

6. Durin the FY 2018-19, the GOK released Rs.7255,300 in towards KSHIP-II (W Project) and Rs2455028 mn shownas amt o0GOK grat received represents the net amonit of GOK grant utilized towards KSHIP-11 after reducing

Sill xpetidlitrie (Rs 6 621 M7n), expenditure incurred towards recurrent cost/salary expenditure (Rs.84.235 mn),and. reimbursement received from ½orld Pank (Rs.,V835.338 in) and odjusting mobilization advance recovered duriiigth yemr (Rs. 15451 m' rom the total expenditure of Rs 7396.676 mn,

7NThe Prje' EPenditure to date inc/udes expenditure towards KSHIP-lI only and does not include expenditure towardsH P s 93.338 mn) and reciur rent costs (Rs.237.1418 in).

Page 8: World Bank Documentdocuments.worldbank.org/curated/en/...Karnataka. REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA To The Project Director, Project Implementation Unit, Karnataka

Annexure 2

Karnataka State Highways Improvement Project - II

World Bank Assisted Project - Loan No.8022 IN

Reconciliation of Claims to Total Applications of Funds

Report for the year ended 31t March 2019

Amt (Rs. Million)Schedules Previous Project to

Current Year YeratYear date

Bank Funds Claimed (A)

IUFR-Application No.56 323.092

IUFR-Application No.57 129.112

IUFR-Application No.58 426.238

IUFR-Application No.59 417.595

IUFR-Application No.60 35.524

IUFR-Application No.61 469.709

IUFR-Application No.62 438,368

IUFRApplication No.63 368.189

IUFRApplication No.64 66.025

UFR-Application No.65 132.907

Funds C anied for the year Ref Schedule 1 2806.759

Less Claims of previous years IUFR 0.000

Funds claimed for the current year(A) 2806.759

Tota Expen iture made (B) 7290.366 8551.088 34449.323

penditure as per books of account 7290,366 8551.088 34449.323

Less, Expen diture Not Claimable (C) Ref: Schedule 1 3939.290

Expenditure Not Claimed (D) 01Claimable Expenditure (F) = (B)-(C)-(D) 3351.076

Word Bank Share (E) 2806.759

C aims in excess of Expenditure (A-E) 0

De c 7e'itrFitiance, ProJcct Director, KSHI Accountani GeneLal,KSHIP N Karnuatakaz

Date-

1) Totl expenditure made during theyear (B above) must be the same as the Total Expenditureshown on the Statement ofSources and Applications ofFunds.

Page 9: World Bank Documentdocuments.worldbank.org/curated/en/...Karnataka. REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA To The Project Director, Project Implementation Unit, Karnataka

Karnataka State Highways Improvement Project - II

World Bank Assisted Project - Loan No.8022 IN

(Rs. In Millions)

Disbursement Category and Expenditure for the year ended 31.03.2019

Eligible ClairnDisbursement Category Expenditure %

Expenditure Amount

Consultants services, training, studies,Incremental Operating Costs under Parts A.1, A.2, 277.025 178.176 80% 142.541

C, and D of the Project

Consultants' services, training, studies,Incremental Operating Costs under Parts B.1, B.2 206.745 104.818 80% 83.853and B.3Goods and works under Part A.1, C,

2324.821 2438.593 80% 1950.876and D of the Project

Goods and Works under Part A.2 of the Project 2893.094 174.635 100% 174.635

ICdr and Works under Part B.2 of the Project 1588.681 454.854 100% 454.854

Froi End Fee 0 0 0

Total 7290.366 3351.076 2806.759

Beakup claim amount:

Rembursement claimed during 2673,852t- period (Ref. Schedule - 1)

Pend ng claim amount as of 31.3.2019 132.907(!UFR Appli tion No. 5)

Total 2806.7591

D:tfre yvFinance, rojec. Director, KSHIP Accountant General,t e Karnataka

Page 10: World Bank Documentdocuments.worldbank.org/curated/en/...Karnataka. REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA To The Project Director, Project Implementation Unit, Karnataka

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Page 11: World Bank Documentdocuments.worldbank.org/curated/en/...Karnataka. REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA To The Project Director, Project Implementation Unit, Karnataka

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