Annexure 4 Public Disclosure Authorized Report of the Comptroller and Auditor General of India Chief Engineer(PMGSY), Public Works Department,Rajasthan Jaipur Report on the Protect Financial Statements of the "Rajasthan Road We have audited the accompanying financial statements comprises the Statement of Sector Modernization Project (Cr. No. 5310-IN)" which of Claims to Total Application Sources and Application of Funds and the Reconciliation These statements are the responsibility of the Public Disclosure Authorized of Funds for the year ended 31-03-2014. on the accompanying Project's management. Our responsibility is to express an opinion financial statements based on our audit. Standards promulgated We conducted our audit in accordance with the Auditing require that we plan by the Comptroller and Auditor General of India. Those Standards about whether the financial and perform the audit to obtain reasonable assurance examines, on a test basis, statements are free from material misstatement. Our audit financial statements. It also evidence supporting the amounts and disclosures in the significant estimates made by includes assessing the accounting principles used and We believe that management, as well as evaluating the overall statement presentation. our audit provides a reasonable basis for our opinion. all material respects, the In our opinion, the fmancial statements present fairly, in Public Disclosure Authorized Modernization Project (Cr. sources and application of funds of "Rajasthan Road Sector with Government of India No. 5310-IN)" for the year ended 31-03-2014 in accordance accounting standards. adequate supporting In addition, in our opinion, (a) with respect to SOE's, to the World Bank for documentation has been maintained to support claims for ineligible expenditures as reimbursements of expenditures incurred, and (b) except audit report, expenditures are detailed in the audit observations, if any, appended to this During the course of the eligible for financing under the Loan / Credit Agreement. examined and these can be audit, SOEs / FMRs and the connected documents were Agreement. relied upon to support reimbursement under the Loan/Credit to incorporate the audit This report is issued without prejudice to CAG's right laid before P liament/State or observations in the Report of the CAG of India for being UT Legislature. Public Disclosure Authorized Sr. Dy. Ac ant General / G.S.S.-I Audit Observations 1. Irregular expenditure preferred for claim: 7 75265655/- According to the project and its guidelines issued for the RRSMP. implementation, amount deducted on account of Security Deposit, Deposit V and Royalty (Expenses specifically / directly not related with the project), was not admissible as per the project conditions applicable in the following cases S.NO Name of District Security Royalty in Miscellaneous Office/Division Deposit in f/- Deposit V in !I- I Executive Bhilwara 4081126/- 714220/- 222460/- Engineer PWD Div. Mandalgarh 2 Executive 3024758/- 58609/- 76727/- Engineer PWD Div. Bhilwara 3 Executive 7739161- - 1584/- Engineer PWD Div. Asind 4 Executive Tonk 2673148/- - - Engineer PWD Div. Tonk 5 Executive 1117637/- 178782/- Engineer PWD Div. Mapura 6 Executive 1027423/- 491192/- Engineer PWD Div. Todaraysingh 7 Executive Bharatpur 326743/- - 50000/- Engineer PWD Div. Bayana 8 Executive 2524974/- - 1057729/- Engineer PWD Div. Deeg 9 Executiv - - 30000/- Engineer PWD Div. Bharatur 10 Executive 467903/- 230747/- 170000/- Engineer PWD Div. Rajakheda 52341/- 11 Executive 174369/- Engineer PWD Div. Dholpur 164959/- 12 Executive Swai Madhopur 274932/- Engineer PWD Div. Sapotra 508578/- 13 Executive 847630/- Engineer PWD Div. Swai Madhopur 375380/ 125000/- 14 Executive 232402/- Engineer PWD Div. Bonli 308623/- -- 15 Executive Hanumangarh Engineer PWD Div. Hanumangarh - 16 Executive 241838/- Engineer PWD Div.Pilibanga - 135000/ 17 Executive Shri 602154/- Engineer PWD Ganganagar Div. Anupgarh - 156540/- 18 Executive 1059283/- Engineer PWD Div.Shri Ganganagar - 634941/- 19 Executive 4296797/ Engineer PWD Div. Suratgarh 295540/- 20 Executive Sirohi 535435/- Engineer PWD Div.Abu Road 177100/- 106260/- - 21 Executive Alwar Engineer PWD Div. Alwar - 78908/- 22 Executive 131514/- Engineer PWD Div. Raigrah 400631/- - - 23 Executive Dausa Engineer PWD Div. Sikandra - 9403833/- 24 Executive 1343593/- Engineer PWD Div. Dausa - 200000/- 25 Executive Jaipur 940673/- Engineer PWD Div.-l Jaipur - 78774/- 26 Executive 1554701 Engineer PWD Div.-II Jaipur 27 Executive 511906/- - 300000/- Engineer PWD Div. Shahpura - 28 Executive Jhalawar 721459/- 432875/- Engineer PWD Div. Khanpur 29 Executive 760967/- 456578/- 100000/- Engineer PWD Div. Aklera - 30 Executive 174327/- 104596/- Engineer PWD Div. Shalawad - 31 Executive Chittorgarb 3884852/- 2169444/- Engineer PWD Div. ChittorWarh - 32 Executive 1405948/- 202159/- Engineer PWD Div. Nimbaheda - 33 Executive 2070550/- 714860/- Engineer PWD Div. begu 870047/- - 34 Executive Rajsamand 1590561/- Engineer PWD Div. Pratapgarh 35 Executive 1283454/- 497531/- 1592638/- Engineer PWD Div. Ameth 36 Executive Udaipur - 1385353/- 2452921/- Engineer PWD Div. Kherwada 37 Executive 2662663/- 1596224/- 150000/- Engineer PWD Div. Vallabh Nagar 924961/- - 38 Executive 1511374/- Engineer PWD Div. Udaipur TOTAL 45717364 12531236 17017055 Grand Total 75265655 Thus, expenditure of T 75265655/- preferred for claim was irregular, and does not qualify for reimbursement. 2. Advance treated as final expenditure and claimed: ? 55495479/- It was observed during check of RRSMP. accounts that in following cases advance given was treated as final expenditure and preferred for claim, which is inadmissible;- S.NO Name of Office/Division Amount of Various Advances 1 Executive Engineer PWD 2936500/- Div. Shahpura(Bhilwara) 2 Executive Engineer PWD 6920000/- Div. Asind 3 Executive Engineer PWD 4041123/- Div. Deeg 4 Executive Engineer PWD 50000/- Div. Dholpur 5 Executive Engineer PWD 2565000/- Div. Anupgarh 6 Executive Engineer PWD 8486714/- Div. Dausa 7 Executive Engineer PWD 1363011- Div.-II Jaipur 8 Executive Engineer PWD 18671730/- Div. Chittorgarh 9 Executive Engineer PWD 3918127- Div. Nimbaheda 10 Executive Engineer PWD 1495007/- Div. begu 11 Executive Engineer PWD 5048267/- Div. Ameth TOTAL 55495479/- Thus, expenditure of ! 55495479/- preferred for claim was irregular, and does not qualify for reimbursement. 3. Irregular preference of claim for reiembursement: T 196076/- During the review of the records it was noticed that expenses incurred on account of office expenses i.e. telephone / mobile bills, computer jobs, photo state copy T. A., water & electricity bills, etc. were not admissible as per conditions applicable to the project activities. The details of such type of expenses related to the above, incurred by following offices are as under:- S.No. Name of Office/Division Amount I Executive Engineer PWD Div. 66851/- Mandalgarh 2 Executive Engineer PWD 36516/- Div.Shahpura(Bhilwara) 3 Executive Engineer PWD Div. 92709/- Bharatpur TOTAL 196076/- Thus, expenditure of t 196076/- preferred for claim was irregular, and does not qualify for reimbursement. 4. Irreular preference of claim for price various ! 292209/- During the review of the records it was noticed that an amount of Z 292209/- paid to the contractor on account of price variation was irregularly included in reimbursement claim as detail below:- S.No Name of Office Amount 1 Executive Engineer PWD Div. Bharatpur 292209/- TOTAL 292209/- Thus, expenditure of t 292209/- preferred for claim was irregular, and does not qualify for reimbursement. 5. Irreaular inclusion of expenditure incurred on urban roads 5223066/- During the review of the records it was the noticed that expenses incurred on account of construction of road in urban area were not admissible as per conditions applicable to the project activities. The details are as under S.No Name of Office Amount 1 Executive Engineer PWD Div. Sangod 5223066/- TOTAL 5223066/- Thus, expenditure of ? 5223066/- preferred for claim was irregular, and does not qualify for reimbursement. Sr. Dy. Acco(t nt Generaf G.S.S.-I 30L4- Roads and Bridges 04- Distt. And Other Roads 800- Other Expenditure (02)- Rural Roads [04]- State Road Sector Modernization Project funded by World Bank (Incremental Operating Cost) 29- Training, Training and Seminar Expenditure (Plan) Head 3054 Row Labels Sum of-Up to March14 Distt. Dn. 1,Jaipur 1194499 l- rAr Grand Total 1194499 1 5054-Capital Outlay on Roads and Bridges 04- Dstrigrand Other Roads 800-Other Expenditure 21- Rajasthan road area modernisation project financed by World Bankt 01- Rural Roads 74-Expenses on Construction of Roads Heiad 800 Row Labels Sunof Up to March 14 Aklera 14149359 Alwar-I 3541988 Alwar-I1 0 Amet 29998150 Asind 22398326 Bayana 2712674 Behror 0 Bengu 31403015 Bharatpur-I 3317671 Bhilwara 69878669 Bonli 12556787 Bundi 31970 Chabra 0 Chittorgarh 74899784 Dausa 4804503 Deeg 52677939 Dholpur 1743690 Distt. DOn. I, Jaipur 16845796 Distt. Dn. II, Udaipur 30227487 Ganganagar 21218668 Gangapurcity 0 Hanumangarh 6172476 Jhalawar 3740330 Khanpur 14817253 Kherwada 46590048 Mahawa 0 Malpura 0 Mandalgarh 87020264 Nimbahera 17093275 Pratapgarh-I 29001531 Rajakhera 9218078 Rajsamand 0 Sagod 5223066 Sawa madhopur Shahpura Bhilwara 0 Shahpura, Jaipur 10238128 Suratgarh 67852210 Todaraisingh 16373050 Tonk 37189745 Vallabhnagar 53252235 0.- 1'4SVt K i ~.'Saov 5054-Capital Outlay on Roads and Bridges 04- District and Other Roads 796-Tribal Area Sub-Plan 15- Rajasthan road