world bank document€¦ · ghoshal & ghosal 15 india exchange place, birla brothers buildinq,...

WEST BENGAL POLLUTION CONTROL BOARD (Department of Environment, Government of West Bengal)

Paribesh Bhawan, 1 OA, Block - LA, Sector III, Salt Lake Kolkata - 700 098, INDIA;

Ph. No: 2335-9088/7 428/8211/6 731/0261/8211; Fax: (0091) (033) 2335-8073

Memo No.3 ~(,~//6W/46/2011 7'0)

Date: 06/12/2018 of

To The Joint Director, CBIPM Project Scientist - D , HSM Division, Ministry of Environment, Forests & Climate Change 'Indira Paryavaran Bhavan ' JAL, 2"'1 Floor, HSM Division, Iorbagh Road, New Delhi - 110003.

Sub: Submission of Audited Accounts F.Y. 2017-2018 & F.Y. 2018-2019 (up to 30th September,2018)

Sir,

I have been directed to forward herewith the audited accounts for the financial year 2017-2018 \./ and for the financial year 2018-2019 (up to 30th September,2018) along with auditor's report and utilization certificate for both the periods.

Please acknowledge the same and request you to revalidate the unutilized fund to be utilized during the Financial Year 2018-2019 with an intimation to this end.

Yours faithfully Sd/

(Subhasis Pal) Project Finance Manager, CBIPMP, West Bengal

& Finance & Accounts Manager (F), WBPCB

Encl: As Stated;

Copy Forwarded to:

/shri Arvind Prasad Mantha Financial Management Specialist, The World Bank, Hindustan Times Building, 18-20, Kasturba Gandhi Marg, New Delhi-110001

(Subhasis Pal) Project Finance Manager, CBIPMP, West Bengal

& Finance & Accounts Manager (F), WBPCB

Pub

lic D

iscl

osur

e A

utho

rized

Pub

lic D

iscl

osur

e A

utho

rized

Pub

lic D

iscl

osur

e A

utho

rized

Pub

lic D

iscl

osur

e A

utho

rized

DHAPA REMEDIA TON PROJECT

WEST BENGAL P.OLLUTION CONTROL BOARD

Final Accounts & Statutory Audit Report For The Year Ending on 31.03.2018

Audited by: Ghoshal & Ghosal

15 India Exchange Place, Birla Brothers Buildinq, 5th Floor,

Kolkata - 700 001 Ph No. : - (033) 4602 3114/ 2262 8685

E-mail [email protected]

..

. .

r A GHOSHAL & GHOSAL V ,. \\ Chartered Accountants ·

15 India Exchange Place. Birla Brothers Buildiug. 31

" Floor. Kulkata ·- 700 001 Ph. ro.: (033) {60'.: 3 l 14 / 2262 8685

E-mail - gh,landgsl@~mail.com ... ~~~ ·~; ""'!··~ _ .. µ .....

INDEPENDENT AUDITORS' REPORT

• To

West Bengal Pollution Control Board Paribesh Bhavan, 1.0A, Block-LA, Sector-III, Salt Lake City, .Kolkata - 700098

i:,;Pport ryr tl10 ~ ''?fl• r<>' S ;iitP.rr,ic•·•N •'/e "<JV"' 1,...d ;,. ·1 •h, accomp> ··;·•·;p r·-oje;·.t· financial statements of "'::;apc:>cit1,1 !3u!l,j117c; h- 1•- J, ",1·ri?I 0oilution fvlan89eme11: (-: ,,,pr .. ~, P.-r,ien •ll ., vf'":1 8enge11 Pollution Centro' Bcar,:i f,,1anre," , 1rr1P •1\•,11 !cl ~·,T, . ,~,, "' ~· ··· l,24. 11'~1Cyedit i'-io 4 7 55-! N wrncn comp ·,se of ihe Balance Sheet as at March 31. 2018 the 'ncorre a r•1 ':':xpsncl!'uri; :,,-:.::our,, ano Receipts c1nc'. P:.;yr'lcnts Accoum for the year ended on that cate.

Projer.t Mcl!'17i\'. 2rnent's Responsibility for the Financial Statements ··tie Project i\11anagement Is responsible for the preparation and presentation of these i, ,:;;nc:3 ,1:ate111ems "hrs :-p<:.nor,;;1f':il1h, 11··,ludPc.. rhe desig11 1rnp!ernent;;ii1on =xecution and maintenance of intern;:, ·-,mt;-:;, rp,c'1,en! 1c the preparatirr. 2n( presentation o1 the financial statements that give a true and farr v,ew a'li.' ,,·<'.: ··:0£· "'0""' '1,atenal •n'',s,tat~;r-.-2,·,L ·;J,,~ther due to f.-aud or error

An audit .nvotves oerforminq procedures to obtain audit evidence about the amounts ar.d orscrosures ::, th'.: f1n?rr:1a! statements -;11e r rocecures selected depend on the auditor's judqement, mc1uding the assessr-ien: of ,.sJ;.: ::,f matenal 1111sst2te1-;,e·0r t·,,' ,,..,P ':r,;:;nc1>ii :::;r;:,ten~erts. wh,,ther rit•e to fraud or error lri maiqrg thCSi':" r1si, ·'""''':'S.r-,··,er·:•. ri'e "'ll·:1 tor considers ·,·,, .. ,,rn;.il .cnt•o1s .elevaru tc the Project Managements preparation and 1,w ;:;n,~en1:ot•-., ,Jt finarcial ~-H~rpr·ri:~r·r-:.; , 1 ..... ~~1t: • 1 ic1it p• (\f'.f, :1 ir,~s · /~3-r ~:;1-P aot)roryri,:;te 1ri .,.}lr- 1--;1rcurn:s· .. :~nr-f·S ~~-hf· :-;,urt:t" :':tl<:.:.1 ; .... , ....... -·1.c- ... f:V~l1_· :='i-:i 1r:1

1·he apr.m,:,na r 1e0~, ,·: :::c:ot1rrn1s ~1oiic1e" used and the reasonableness ot :re ;;i,:;counr;n,ei 2,-,,,··1;:!l,;,. !Y1~ c·: u-,,,., ;.:,rr,,N:t ~/!:;n ":<.1,-·,r· '!'t ~,c. ,, . .,, .. :i :;;s r:11::; u,,i1ng the OI/F,a!I nresentano» or tl72 f•nanc:·.:i; s\?.tf'f<':!nts · .,, t,>:>r:v,o ,~.-:, ;1f, ,,, ,,jit

evidence Nt::: ;.:,v:::. oblawea 1s s:1ffic1t:m ana appropriate to provide a be: ,i~ tor Gur audi· ,)::iirv1 • , ., ... w,,,r, .,a'

Opmion

!P our op.men :::md to the nest cf our mtorrnauon and according to the explanations g1ver1 :,--, •_;,' ::·c,:, :3,,::,1 u,ai,:i financial statements, give a true and fair view in conformity with the accounting prinr,ip:% gene:-ai!y accepted in !ndia the information required by the Act in the manner so required and qive "' tr ci8 :: ·:: 13:t' 1: e<,11 in conformity with the accounting principles generally accepted in lndia

a) in the case of the Balance Sheet. of the state of affairs of the f.)roiec! as at M2rrl· J,. 2(i-! s·

~>' ,~ .... th~:- \_.:::~;c ::~t t~tS income &- E;(psncith;tt-) /-\C~u·.:nt. or the i:1c~~: ·~e ,~ f~,~D0·r•,ji~t1r: ·:/ ~J·1c: L.;"C):cc'" 10, the v ::>:-i: ,.,··(!~·' on 1f1at elate

Branche, al: BE~G;\ U. RI'/ VI.L\ \',:\ WADA i 1-1 V 1)£IUBAD /RANCHI/ PATNA/ BHliB,\NESWAR /COOCHIH:l·IAH.

. ·CA GHOSHAL & GHOSAL

Chartered Accountants

15 India Exchange Place, Birla Brothers Building. 5,1, Floor. Kolkata - 700 001

Ph. No.: (033) 4-602 3114 / 2262 8685 E-mail - [email protected]

.. c). In the .case of Receipts and Payments Account, of the Receipts and Payments of the Project for the

year ended on that date. ·

We report that:

a)· The Project Financial Statements are in agreement with the books of account;

b) The Project Financial Statements have been prepared as per the accounting standards prescribed by the Institute of Chartered Accountants of India and the accounting standards have. been consistently applied;

c) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for our audit;

d) In our opinion, proper books of account have been kept by the Project Management so far as appears from our examination of those books;

e) In our opinion internal control implemented and maintained by the Project Management is commensurate to the size and nature of the Project.

f) Withdrawals from the grant made on the basis of unaudited quarterly financial reports(IUFR) submitted during the year can be relied upon based on our assessment of the internal control systems prevalent in the project;

g) The procedure of works, goods and services has been carried out as per the World Bank Procurement guideline;

For GHOSHAL & GHOSAL Chartered Accountants

FirD013E

(CA D K Dutta Gupta) Partner Membership No. 014855

Place: Kolkata Dated: 03/12/2018

·.

WEST BENGAL WEST BENGAL POLLUTION CONTROL BOARD

CAPACITY BUILDING FOR INDUSTRIAL POLLUTION MANAGEMENT PROJECT

BALANCE SHEET AS ON 31ST MARCH 2018

. As at 31st March 2018 As at 31st March 2017

Particulars Schedule Amount (RS.) Amount (RS.) Amount (RS.) Amount (RS.)

Source of Funds

Capital Fund A 8, 75,26,669.48 8,69,13,922.48

Restricted Funds B 16,94,39,067.65 11,43,31, 708.87 (To the extent unutilised}

Current Liabilities Outstanding TDS for the Month of

· March, 2017 -

24.00 Security Deposit (Liability) J 1,22,949.00 4,44,940.00

Total 25,70,88,686.13 20, 16,90,595.35

Application of Funds

Fixed Assets C 8, 75,26,669.48 6,85,53,676.03 Work-In-Progress C - 1,83,60,246.45 Currenct Assets, loan & Advance Currenct Assets Mobilization Advance I 14,95,000.00 2,06,62,046.00 Secured Advance 40,00,000.00 Recoverable Security Depsot Paid to Saurashtra Enviro Projects Pvt. Ltd. against B.G. 55, 75,868.00 Loan & Advances Security Deposit for llKVA - CESC 23,17,510.00 Bank Balances D 15,61, 73,623.65 9,41,14,621.87

Stamps in Hand 15.00 15,61, 73,638.65 5.00 9,41,14,626.87 Total 25, 70,88,686.13 20, 16,90,595.35

Significant Accounting Policies and H Notes to Accounts

In terms of our report of even date For & on behalf of Ghoshal & Ghosal Chartered Accountants Firm Registration No. 304013E

• (Shri D. K. Dutta Gupta) Partner Membership No. 014855

Place: Kolkata Date:3rd Decmber,2018

(Subhasis Pal) Project Finance Manager, CBIPMP

& Finance Manager (F}, WBPCB

J~r "'1 U{ku (Subrat Mukherjee)

Project Director, CBIPMP &

Member Secretary, WBPCB


CAPACITY BUILDING FOR INDUSTRIAL POLLUTION MANAGEMENT PROJECT RECEIPTS AND PAYMENT ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2018

Particulars Schedule For the year ended 31st March 2018 For the year ended 31st March 2017

Amount (RS.) Amount (RS.) Amount (RS.) Amount (RS.)

Receipts

Opening Balance Bank Balance 9,41,14,621.87 5,26,61,198.32 Stamp in Hand 5.00 9,41,14,626.87 - 5,26,61,198.32

Grant in Aid Received

Govt. of India (MoEF) 35,88,00,000.00 4,68,00,000.00

Govt. of West Bengal 2, 73,29,000.00 38,61,29,000.00 4,00,00,000.00 8,68,00,000.00 Interest from Bank

Interest on Auto Swee_p A/c 71,56,230.00 34,06, 783.00 Other Income

Tender Document Cost - 5,000.00 Recovery of Revenue Stamp 90.00 95.00 Outstanding TDS for the Month of March, 2017 - 24.00 Security Deposit J 1,67,08,681.00 4,44,940.00 Recovery of Mobilization Advance 1,91,67,046.00 Recoverv of Security Deposit fro Telephone 2,000.00

Total 52,32, 75,673.87 14,33,20,040.32 Payment

Strengthening of Environmental Institution Building Capacitv for addressing pollution rernediatior, E 1,08,29,327.10 1,08,44,397 .43 Investment in Priority Remediation and Environmental Improvements: Rehabilitation of Orphan Hazardous Waste F 32,25,38,341.20 1,16,07,559.95

Sites and Municipal Dump Sites Project Management G 48,10,202.92 60,91,315.07 Mobilization Advance I 2,06,62,046.00 Secured Advance K 40,00,0G0.00 Security Deposit Repayment 2,26,06,540.00

Purchase of Revenue Stamp 90.00 95.00

Payment of outstanding TDS 24.00

Security Deposit for 11 KVA Supply 23,17,510.00 Closing Balance Bank Balance D 15,61,73,623.65 9,41,14,621.87 Stamp ,n Hand 15.00 5.00

Total 52,32,75,673.87 14,33,20,040.32 Signiticant Accounting Policies and Notes to Accounts H

In terms of our report of even date For & on behalf of Ghoshal & Ghosal

Partner Membership No. 014855

Date:

~& (Subhasis Pal) '·

Project Finance Manager, CBIPMP &

Finance Manager (F), WBPCB

~:~t:!~~ Project Director, CBIPMP

& Member Secretary, WBPCB


CAPACITY BUILDING FOR INDUSTRIAL POLLUTION MANAGEMENT PROJECT INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2018

Particulars. Schedule For the year ended 31st March 2018 For the year ended 31st March 2017 Amount (RS.) Amount (RS.) Amount (RS.) Amount (RS.)

Income

Grant In Aid to the extent utilised during the year 33,10,21,641.22 2,51,31,489.45 Less : Utilised for procurement of Fixed

41,89,125.75 Assets 6,12,747.00 33,04,08,894.22 2,09,42,363. 70 Bank Interest On MoEF Share 44,62,961.38 22,38,460.03 On State Sha re 26,93,268.62 71,56,230.00 11,68,322.97 34,06, 783.00 otherlncome Tender Document Cost Received On MoEF Share - 4,250.00 On State Share - - 750.00 5,000.00

Total 33, 75,65,124.22 2,43,54,146. 70 Expenditure

Strengthening of Environmental Institution Building Capacity for addressing pollution

E 1,08,29,327.10 1,08,44,397.43 remediation Investment in Priority Remediation and Environmental Improvements: Rehabilitation of Orphan Hazardous Waste Sites and F 32,25,38,341.20 1,16,07,559.95

Municipal Dump Sites

Project Management G 48,10,202.92 60,91,315.07 33,81, 77,871.22 2,85,43,272.45

Less : Utilised for procurement of Fixed Assets 6,12,747.00 33, 75,65,124.22 41,89,125.75 2,43,54,146. 70

Total 33, 75,65,124.22 2,43,54,146. 70 Significant Accounting Policies and Notes

H I to Accounts

In terms of our report of even date

For & on behalf of Ghoshal & Ghosal Chartered Accountants Firm Registration No. 304013E u (5hri D. K. Dutta Gupta) Partner Membership No. 014855

~~- < • (Subhasis Pal)

Project Finance Manager, CBIPMP

& Finance Manager (F), WBPCB

J'c.Lv1 r- M 4:.~ (Subrat Mukherjee)

Project Director, CBIPMP


Place: Kolkata Date: 3rd December,2018.


CAPACITY BUILDING FOR INDUSTRIAL POLLUTION MANAGEMENT PROJECT SCHEDULE FORMING PART OF FINANCIAL STATEMENTS

Amount (Rs) Amount (Rs)

Schedule Particulars As at 31st March 2018 As at 31st March 2017

A · Capital Fund Opening Balance as on 01.04.2017 8,69,13,922.48 8,27,24, 796. 73 Add: Addition during the year 6,12,747.00 41,89 ,125. 75

8, 75,26,669.48 8,69,13,922.48 Less: Deduction during the year 8,75,26,669.48 8,69,13,922.48.

Total 8, 75,26,669.48 8,69,13,922.48



Restricted Funds to the extent unutilised B Central Share {MoEF)

Opening Balance as on 01.04.2017 6,99,44,435.67 4,51,63,507 .22

Add: Contribution received during the year 35,88,00,000.00 4,68,00,000.00 42,87,44,435.67 9,19,63,507.22

Less: Expenses out of Contribution from MOEF excluding bank interest & other income but including capital expenditure 28,29,88,229.16 14,5 7,56,206.51 2,20,19,071.55 6,99,44,435.67

14,57,56,206.51 6,99,44,435.67 State Share (GOWB) Opening Balance as on 01.04.2017 4,43,87,273.20 74,99,691.10

Add: Contribution received during the year 2, 73,29,000.00 4,00,00,000.00 7,17,16,273.20 4,74,99,691.10

Less: Expenses out of Contribution from State excluding bank interest & other income but including capital expenditure 4,80,33,412.06 2,36,82,861.14 31,12,417.90 4,43,87,273.20

2,36,82,861.14 4,43,87,273.20

Total 16,94,39,067 .65 11,43,31, 708.87


For & on behalf of Ghoshal & Ghosal Chartered Accountants Firm Registration No. 304013E

V (Shri D. K. Dutta Gupta) Partner Membership No. 014855

~i (Subhasis Pal)



t"cL.f1-- ft( Ut.,~ (Subrat Mukherjee)


Member Secretary, WBPCB Place: Kolkata

WEST BENGAL POLLUTION CONTROL BOARD


Amount (Rs) Amount (Rs) Amount (Rs)

Opening Balance Addition During

Closing Balance Schedule Particulars as at 1st April

the year as at 31st March

2017 2018

C (A) Strengthening of Environmental Institution Laboratory Equipment : Bomb Calorimeter 12,26,909.18 12,26,909.18 Flash Point Analyser 12,39,452.12 12,39,452.12 Solid Waste Extraction Assembly 59,35,908.98 59,35,908.98 X-Ray Fluorescent Spectrometer 1,78,21,327.77 1, 78,21,327.77 Auto Emission Spectrometer (ICP-AES) 50,06,268.15 50,0.6,268.15 TCLP Apparatus Assembly 22,25,368.00 22,25,368.00 Reactive Cyanide Distillation Unit 30,81,005.00 30,81,005.00 Soil Sampler and Sludge Sampler 13,08,315.00 13,08,315.00 Isolation Transformer 8.0 KVA 28,080.00 28,080.00 1.5 Ton Split AC for XRF 41,630.00 41,630.00 Concentration for Organic Extract 22,65,615.00 22,65,615.00 Infra Red Spectrometer 17,12,927.36 82,617.00 17,95,544.36 Hand Held X-Ray Fluorescence Apparatus 39,56,554.15 39,56,554.15 Automic Absorption Spectrometre 1,78,16,263.68 1,78,16,263.68 Sampling Apparatus Assembly for POPs and voes 73,94,371.33 73,94,371.33 GC-MS MS-instead of GC-MS(HR) 92,52,947.76 92,52,947.76

Sub-Total 8,03,12,943.48 82,617.00 8,03,95,560.48

Upgrading Information Management System Procurement of Server & Networking System 26,56,410.00 5,30,130.00 31,86,540.00 Procurement of Hard Drive 5,22,900.00 5,22,900.00

ECAC - Goods (Desktop, Laptop, Printer. Furniture, Scanner, LCD Projector) 13,29,668.00 13,29,668.00 Servers (Network Connectivity & Data Collection) 22,616.00 22,616.00 (B) Project Management Project Administration-Goods Office Equipment Computer Desktop 5,96,440.00 5,96,440.00 Telephone & Intercom 17,670.00 17,670.00 LCD Projector 1,11,570.00 1,11,570.00 Printer 47,157.00 47,157.00 Laptop 4,37,632.00 4,37,632.00 Office Furniture 8,58,916.00 8,58,916.00

Sub-Total 66,00,979.00 5,30,130.00 71,31,109.00

Total 8,69,13,922.48 6,12,747.00 8,7S,26,669.48

Fixed Asset 8,69,13,922.48 6,12,747.00 8, 75,26,669.48 Work- In- Progress



D Bank Balance with Union Bank of India Salt Lake Branch In Savings Account 2,91,73,623.65 (21,95,378.13) In Fixed Deposit Account 12, 70,00,000.00 9,63,10,000.00

Total 15,61,73,623.65 9,41,14,621.87


For & on behalf of Ghoshal & Ghosal Chartered Accountants ,;,mpOBE (Shri D. K. Dutta Gupta) ~:::::==3=~ .... Partner

Membership No. 014855

(Subhasis Pal) Project Finance

Manager, &

Finance Manager


Member Secretary, WBPCB Place: Kolkata Date: 3rd December,2018.

WEST BENGAL ,~--- , .. ,,.,. WEST BENGAL POLLUTION CONTROL BOARD



Schedule Particulars For the year ended For the year ended 31st March 2018 31st March 2017

E Strengthening of Environmental Institution Technical Support Service lnventorisation and Characterization of HW Categories 33,07,508.10 32,19,401.50

Asst. and Preparation of Priority 5 Contaminated Sites at 38,40,193.00

Khardah / durgapur and Belda/ Dankuni -

Laboratory Equipment Spares and Consumables for related instruments 1,65,472.00 17,592.50 Bomb Calorimeter Flash Point Analyser Solid Waste Extraction Assembly X-Ray Fluorescent Spectrometer Auto Emission Spectrometer (ICP-AES) Sampling Apparatus Assembly for POPs and voes TCLP Appratus Assembly Reactive Cyanide Distillation Unit Soil Sampler and Sludge Sampler Isolation Transformer 8.0 kVA 1.5 Ton Split AC for XRF Concentration for Organic Extract Hand Held X-Ray Fluorescence Apparatus Infra Red Spectrometer 82,617.00 GC-MS MS-instead of GC-MS(HR) Automic Absorption Spectrometre 36,51,975.75 Annual Maintenance Charges of Lab. Equipment Operating & Maintenance and warrenty cost 85,314.00 1,06,950.00

ECAC - Goods Server (Internet Connection) ECAC-Works ECAC-Service Tech.Studies Cons.-Detail Business Strategy and plan Tech.Studies -Tannery and Chrome Sector Tech.Studies -Sponge Iron ECAC-Service-Centre Dedicated Staff ECAC-IOC-Office Rent ECAC-Traning & Workshop Procurement of Server & Networking System

Upgrading Information Management System- Goods Procurement of Hard Drive 5,22,900.00 Procurement of Server & Networking System 5,30, 130.00 Upgrading Information Management System- Service Consultancy Service for GIS Mapping of The HW Generating units in West Bengal 8,26,400.00

Laboratory Refurbishing- Works Laboratory Refurbishing 28,18,093.00 24,99,177.68

Total 1,08,29,327.10 1,08,44,397 .43


. CAPACITY BUILDING FOR INDUSTRIAL POLLUTION MANAGEMENT PROJECT SCHEDULE FORMING PART OF FINANCIAL STATEMENTS

Amount (Rs) Amount (Rs) Amount (Rs) Amount (Rs)


Investment.in Priority Remediation and Envirnmental F Improvements: Rehabilitation of Orphan Hazardous Waste

Sites and Municipal Dump Sites Detailed Feasi_bility / Engineering Study HW Sites 10,05,675.00 Remediation of-Dhapa MSW Sites-Works Closure & Contaminated Works (Excavation & related Works, Stabilization and Closure) 30, 76, 77,021.00 74, 79,399.00 Construction of Leachate Treatement Plant (LTP) - Electricity Service charge for llKVA supply 32,31,664.00 - Remediation of Dhapa MSW Sites-Service Detailed Design, Engineering etc. - Dhapa MSW Site 67,47,550.20 17,22,673.95 Community Communication and Monitoring Dhapa Site 11,44,663.00 5,55,332.00 Supervision Consultant- Dhapa MSW Site 36,02,443.00 7,99,480.00 Documentary Film on Dhapa MSW Site 1,35,000.00 45,000.00

32,25,38,341.20 1,16,07,559.95



G Project Management : Establishment/ Consultancy Services 25,28,034.00 27,16,275.00 Domestic/ Abroad Traning / Study Tour Project Administration -Goods & Equipments Dhapa- Safety Equipment (Boot, Gloves, Masks) 35,468.00 Telephone & Internet ( Goods) 14,250.00 Project Administration -Domestic/ Abroad Training/ Study Tour Traning of PIU Staff 4,19,352.50 53,398.00 Project Administration - Incremental Operating Cost Advertisement/Tender 15,35,241.00 TA & DA for PIU Staff 1,14,938.00 3,81,923.00 Vehicle & Transport 2,75,121.00 3,67,803.00 Stationery, Supplies & Miscellaneous 3,89,992.00 1, 70,776.00 Procurement Committee Meeting Cost 4,30,491.00 1,69,552.88 Telephone & Internet (Recurring Cost) 1,36,840.00 78,109.00 Audit Fees 1, 77,000.00 2,14,476.00 Stering Committee Meeting Cost Books, Journal & Publications 3,712.00 2,716.00 Misc. Expenses including Bank Charges etc. 2,104.42 2,380.24 Publication/ Procurement of Communication Materials for Remediation Works and Others Annual Maintenance Charges 3,32,618.00 3,48,946.95

Total 48,10,202.92 60,91,315.07

I

I I

/· ' '

WEST BENGAL POLLUTION CONTROL BOARD CAPACITY BUILDING FOR INDUSTRIAL POLLUTION CONTROL AND MANAGEMENT PROJECT

Accounting Policies and Notes on Accounts forming an integral part of the Balance Sheet and Income & Expenditure Account for the year ended 31th March, 2018.

SCHEDULEH

(1) SIGNIFICANT ACCOUNTING POLICIES: · f. Basis of Accounting

The Project financial statements have been prepared on cash basis under following historical cost convention however, any advance paid being classified as advance and charged to expenditure only upon confirmation of receipt of goods / services.

g. Fixed Assets & Depreciation

Fixed assets are stated at cost. Cost comprises of cost of acquisition, Cost of improvements and any attributable cost of bringing the assets to the condition for its intended use. No depreciation is provided on fixed assets in the project financial statements.

h. Capital Fund

I.- -/

I

I I I ! I

Capital Fund represents fund utilised for assets acquired under this project.

1. Revenue recognition

3) The project financial statement recognize revenue comprising of grants in aid contribution (85%) received from the Central Government (Ministry of Environment and Forests) towards World Bank Share and grants in aid contribution ( 15%) from the State Government towards State Share.

4) Grants in aid are recognised in the Income & Expenditure Account to the extent utilised for the purpose of the project. The unutilised balance of Grants in aid carried forward in Balance Sheet.

J. Foreign Currency Transactions

The transactions in foreign currencies are accounted for at the exchange rates prevailing on the transactions.

Contd.

WEST BENGAL POLLUTION CONTROL BOARD CAPACITY BUILDING FOR INDUSTRIAL POLLUTION CONTROL AND MANAGEMENT PROJECT Accounting Policies and Notes on Accounts forming an integral part of the

Balance Sheet and Income & Expenditure Account for the year ended 31st March 2018:

(2) NOTES ON.ACCOUNTS:-

a. The Grants received by the Project and expenditure incurred are as follows:

Particulars For the year ended Cumulative Up to 31.03.2018 (RS.) 3 1.03.2018 (Rs.)

1 Central Government's Share 35,88,00,000.00 65, 16,56,000.00 (MOEF)

2 State Government's Share 2,73,29,000.00 11,07,51,000.00

3 Total 38,61,29,000.00 76,24,07,000.00

4 Expenditure incurred in the 33,81,77,871.22 62,13,90,454.35 project

b. Physical verification of the Fixed Assets of the project has been conducted during the year.

c, Previous year's figure has been regrouped and rearranged wherever necessary

In terms of our report of even date For & on behalf of Ghoshal & Ghosal Chartered Accountants Firm Registration No. 304013E

V (Shri D.K.Dutta Gupta) Partner Membership No: 014855

~i (Subhasis Pal)


Finance & Accounts Manager (F), WBPCB

J1.,f-1J ~ it-t l ~ ~~ (Subrat Mukherjee)



Place: Kolkata Date: 3nc.\ December,2018.





I Mobilization Advance to Saurashtra Enviro Projects Pvt. Ltd. for Closure & Contaminated works .1,91,67,046.00 Mobilization Advance to Trans Organics India Pvt. Ltd. for Leachate Treatment Plant 14,95,000.00 14,95,000.00

14,95,000.00 2,06,62,046.00


Schedule Particulars For the year ended For the year ended 31st March 2018 31st March 2017.

J Security Deposit (Liability) for Etek Engineering opening balance on 01.04.2017 40,648.00 40,648.00 Add: Retained during the year 64,301.00 -

1,04,949.00 Security Deposit (Liability) for Saurashtra Enviro Projects Pvt. Ltd - 4,04,292.00

Security Deposit (Liability) for Trans Organics (India) Pvt. Ltd Security Deposit (Liability) forBasudev Pal Majumdar 18,000.00 -

1,22,949.00 4,44,940.00



K Secured Advance for Trans Organics India Pvt. Ltd 40,00,000.00 -

Secured Advance for Saurashtra Enviro Projects Pvt Ltd - 40,00,000.00 -


For & on behalf of Ghoshal & Ghosal Chartered Accountants

Firm "'004013E (Shri D. K. Dutta Gupta) Partner Membership No. 014855


r • (Subhasis Pal) Project Finance & Finance Manager (F),

WBPCB

f'u,r ' fM, Ll{,,fA./ fd- (Subrat Mukherjee)

Project Director, &


WEST BENGAL POLLUTION CONTROL BOARD CAPACITY BUILDING FOR INDUSTRIAL POLLUTION MANAGEMENT PROJECT FINANCIAL ASSISTANCE WITH WORLD BANK

STATEMENT OF PROGRESSIVE BALANCE UPTO 31ST MARCH 2018

For ther Year 2017-2018 Progressive Balance UQ to 31.03.2018 SOURCE OF FUND Central Share State Share Total Central Share State Share Total Grant in Aid Received

Govt. of India {MoEF) 35,88,00,000.00 35,88,00,000.00 65,16,56,000.00 65, 16,56,000.00 Govt. of West Bengal 2, 73,29,000.00 2, 73,29,000.00 11,07,51,000.00 11,07,51,000.00

Interest From Bank Interest on Bank 44,62,961.38 26,93,268.62 71,56,230.00 2,21,13,344.84 61,10,650.16 . 2,82,23,995.00

Other Income Tender Document Cost - - - 68,425.00 12,075.00 80,500.00 Late Delivery Charges 1,00,322.95 17,704.05 1,18,027.00

36,32,62,961.38 3,00,22,268.62 39,32,85,230.00 67,39,38,092.79 11,68,91,429.21 79,08,29,522.00 APPLICATION OF FUND Strengthening of Environmental Institution

Building Capacity for Adressing Pollution remediation 92,04,928.04 16,24,399.07 1,08,29,327.10 16,23,62,273.39 2,86,52,165.88 19,10,14,439.27

Investment in Priority Remediation and Environmental Improvements: Rehabilitation of Orphan Hazardous Waste Sites and 27,41,57,590.02 4,83,80,751.18 32,25,38,341.20 31,57,41,486.76 5,57,19,085.88 37,14,60,572.64 Municipal Dump Sites

Project Management 40,88,672.48 7,21,530.44 48, 10,202.92 5,00,78,126.15 88,37,316.29 5,89,15,442.44 28, 74,51,190.54 5,07,26,680.68 33,81,77,871.22 52,81,81,886.30 9,32,08,568.05 62,13,90,454.3S

Amount _{Rs.)



~ (Shri D. K. Dutta Gupta) Partner Membership No. 014855

~..& (Subhasis Pal) • '


Finance Manager (Fl, WBPCB

J'-A--vf"" Uf 4 ~ (Subrat Mukherjee)



Place: Kolkata Date: 03.12.2018

WESTSENGAL

:::::::=::=:: ~ .... ,,,,., WEST BENGAL POLLUTION CONTROL BOARD

CAPACITY BUILDING FOR INDUSTRIAL POLLUTION MANAGEMENT PROJECT FrNANCIAL ASSISTANCE WITH WORLD BANK STATEMENT OF PROGRESSIVE BALANCE UPTO MARCH 31ST 2018

-- For ther Year 2017-2018 Progressive Balance UQ to 31.03.2018 SOURCE OF FUND Central Share State Share Total Central Share State Share Total

Contribution 35,88,00,000.00 2, 73,29,000.00 38,61,29,000.00 65,16,96,000.00 11,07,51,000.00 76,2'4,07,000.00 Interest 44,62,961.38 26,93,268.62 71,56;230.00 2,21,13,344.84 61, 10,650.16 2,82,23,995.00 Tender Document Cost - 68,425.00 12,075.00 80,500.00 Late Delivery Charges - 1,00,322.95 17,704.05 . 1,18,027.00

36,32,62,961.38 3,00,22,268.62 39,32,85,230.00 67,39,38,092. 79 11,68,91,429.21- 79,08,29,522.00 APPLICATION OF FUND STRENGTHNING OF ENV. INSTITUTION A. Technical Service lnventorisation and Characterization of HW Categories 28,11,381.89 4,96,126.22 33,07,508.10 1,30,87,873.45 23,09,624. 71 1,53,97,498.16 Asst. and Preparation of Priority 5 Contaminated Sites at

32,64,164.05 5, 76,028.95 38,40,193.00 3,21,39,327.05 56, 71,645.94 3,78,10,972.99 Khardah/durgapur and Belda/Dankuni B. Laboratory Equipment - i) Goods 2,10,875.65 37,213.35 2,48,089.00 8,07,55,263.74 1,42,50,928.90 9,50,06,192.64 ii) Annual Maintenance Charges of Lab. Equipment 72,516.90 12,797.10 85,314.00 5,39, 755.95 95,251.05 6,35,007.00 C. Environmental Compliance Assistance Centre i) Goods - 11,49,441.40 2,02,842.60 13,52,284.00 ii)Works - 6,311.25 1,113.75 7,425.00 iii) Service -

Tech.Studies Cons.-Detail Business Strategy and plan - 51,97,435.50 9,17,194.50 61,14,630.00 Tech.Studies -Tannery and Chrome Sector - 35,81,475.00 6,32,025.00 42,13,500.00 Tech.Studies -Sponge Iron - 51,57,324.00 9,10,116.00 60,67,440.00 ECAC-Service-Centre Staff - 33,93,670.05 5,98,882.95 39,92,553.00

iv) Incremental Operating Cost - ECAC-IOC-Office Rent - 31,80,185.75 5,61,209.25 37,41,395.00

v) Traning & Workshop - Technology Fair - 24,62,620.68 4,34,580.12 28,97,200.80 Information Dissemination Workshop (Cross Sector) 4, 74,751.35 83,779.65 5,58,531.00 Information Dissemination Workshop - 54,014.95 9,532.05 63,547.00 Professional Exchange Visit - 7,00,869.20 1,23,682.80 8,24,552.00

D. Traning - i) Training & Workshop E. Upgrading Information Management System - i) Goods - -

Procurement of Server & Newtworking System 4,50,610.50 79,519.50 5,30,130.00 27,08,559.00 4, 77,981.00 31,86,540.00 Procurement of Hard Drive 4,44,465.00 78,435.00 5,22,900.00 ii) Services 7, 78,844.80 1,37,443.20 9,16;288.00 iii\ Incremental Operating Cost - F. Laboratory Refurbishing - i) Laboratory Refurbishing 23,95,379.05 4,22,713.95 28,18,093.00 65,50,085.28 11,55,897.40 77,05,982.68

Sub Total 92,04,928.04 16,24,399.07 1,08,29,327.10 16,23,62,273.39 2,86,52,16S.88 19,10,14,439.27

Amount (Rs.)

WEST S§ll!l&

~ ,~,,, WEST BENGAL POLLUTION CONTROL BOARD

CAPACITY BUILDING FOR INDUSTRIAL POLLUTION MANAGEMENT PROJECT FINANCIAL ASSISTANCE WITH WORLD BANK STATEMENT OF PROGRESSIVE BALANCE UPTO MARCH 31 ST 2018

For ther Year 2017-2018 Progressive Balance u~ to 31.03.2018 Central Share State Share Total Central Share State Share Total

INVESTMENT IN PRIORITY REMEDIATION AND ENVIRONMENTAL IMPROVEMENTS: REHABILITATION OF ABANDONED CONTAMINATED SITE: A. Remediation of Hazardous Waste Site:- i) Services

Detailed Feasibility/ Engineering Study HW Sites 1,58,08,786.20 27,89,785.80 1,85,98,572.00 8. Remediation of Municipal Solid Waste Site:- i) Works Closure & Contaminated Works (Excavation & related Works, Stabilization and Closure) 26,15,25,467.85 4,61,51,553.15 30,76, 77,021.00 26, 78,82,95 7 .00 4, 72, 73,463.00 31,51,56,420.00 Construction of Leachate Treatement Plant (LTP) . . .

Electricity Service charge for llKVA supply 27,46,914.40 4,84, 749.60 32,31,664.00 27,46,914.40 4,84,749.60 32,31,664.00 i) Services Detailed Design, Engineering etc. - Dhapa MSW Site 57,35,417.67 10,12,132.53 67,47,550.20 2,39,63,198.86 42,28, 799. 78 · 2,81,91,998.64 Community Communication and Monitoring Dhapa Site 9, 72,963.55 1, 71,699.45 11,44,663.00 14,44,995. 75 2,54,999.25 16,99,995.00 Supervision Consultant- Dhapa MSW Site 30,62,076.55 5,40,366.45 36,02,443.00 37,41,634.55 6,60,288.45 44,01,923.00 Documentary Film on Dhapa MSW Site i,14,750.00 20,250.00 1,35,000.00 1,53,000.00 27,000.00 1,80,000.00

Sub Total 27,41,57,590.02 4,83,80,751.18 32,25,38,341.20 31,57,41,486. 76 5,57,19,085.88 37,14,60,572.64

PROJECT MANAGEMENT:- A) Establishment/ Consultancy Services 21,48,828.90 3,79,205.10 25,28,034.00 2,61,97,991.18 46,23,174.82 3,08,21,166.00 B) Goods and Equipments - 17,89,125.05 3,15, 727.95 21,04,853.00 C) Domestic/ Abroad Traning / Study Tour i) Traning of PIU Staff 3,56,449.63 62,902.88 4,19,352.50 7,08,010.48 1,24,943.03 8,32,953.50 D) Incremental Operating Cost i) Advertisement/ Tender 1,10,25,922.05 19,45, 750.95 1,29, 71,673.00 ii) TA & DA for PIU Staff 97,697.30 17,240.70 1,14,938.00 20,37,275. 75 3,59,519.25 23,96, 795 00 iii) Vehicle & Transport 2,33,852.85 41,268.15 2,75,121.00 27,59,263.20 4,86,928.80 32,46,192.00 iv) Stationery, Supplies & Miscellaneous 3,31,493.20 58,498.80 3,89,992.00 9,92,648. 70 1,75,173.30 11,67,822.00 v) Procurement Committee Cost 3,65,917.35 64,573.65 4,30,491.00 15,61,499.20 2,75,558.68 18,37,057.88 vi) Steering Committee Meeting Cost 48,936.63 8,635.88 57572.51 vii) Telephone & Internet (Recurring Cost) 1, 16,314.00 20,526.00 1,36,840.00 4, 72,212.40 83,331.60 5,55,544.00 viii) Audit Fees 1,50,450.00 26,550.00 1,77,000.00 10,64,778.00 1,87,902.00 12,52,680.00 ix) Books, Journal, Publications 3,155.20 556.80 3,712.00 13,369.65 2,359.35 15,729.00 x) Misc. Expenses including Bank Charges etc. 1,788.76 315.66 2,104.42 1,00,604.98 17,753.82 1, 18,358.80 xi)Publication / Procurement of Communication Materials for Remediation Works and Others 1,40,194. 75 24,740.25 1,64,935.00 xii) Annual Maintenance Charges 2,82, 725.30 49,892.70 3,32,618.00 11,66,294.14 2,05,816.61 13,72,110.75

Sub Total 40,88,672.48 7,21,530.44 48,10,202.92 5,00, 78,126.15 88,37,316.29 5,89,15,442.44 Total 28,74,51,190.54 5,07,26,680.68 33,81, 77,871.22 S2,81,81,886.30 ·9,32,08,568.05 62,13,90,454.35

Amount(Rs.}

. . . ~

W£S1'8ENOAl. WEST BENGAL POLLUTION CONTROL BOARD ,-~ ,~ .. , CAPACITY BUILDING FOR INDUSTRIAL POLLUTION MANAGEMENT PROJECT FINANCIAL ASSISTANCE WITH WORLD BANK

STATEMENT OF PROGRESSIVE BALANCE UPTO MARCH 31ST 2018

SUMMARY OF PROGRESSIVE BALANCE UPTO MARCH 31ST 2018 Amount (Rs.) Amount (Rs.) Total Sources of Fund Contributed by World Bank 67,39,38,092. 79 Less: Total Application of funds utilised from the World Bank 52,81,81,886.30

14,57,56,206.49 Less: Recovery of Mobilization Advance 14;57,56,206.49

Total Sources of Fund Contributed by State (WBPCB) 11,68,91,429.21 Less: Total Application of funds utilised from the World Bank 9,32,08,568.05

2,36,82,861.16 Less: Recovery of Mobilization Advance 2,36,82,861.16 Project Fund Balance 16,94,39,067 .6S Add: Security Deposit (Liability) 1,22,949.00 Add: Outstanding TDS - Add: Recovery of Mobilization Advance Less : Application of Fund other than expenditure

i) Revenue Stamp 15.00 ii) Secured Advance 40,00,000.00 iii) Recoverable Security Depsot Paid to Saurashtra Enviro Projects Pvt. Ltd. against B.G. 55, 75,868.00 iv) Mobilization Advance 14,95,000.00

iv) Security Deposit CESC Ltd. 23,17,510.00 Net Project Fund Balance lS,61, 73,623.65


For & on behalf of Ghoshal & Ghosal Chartered Accountants ficm'04013E (Shri D. K. Dutta Gupta) Partner Membership No. 014855

~_& (Subhasis Pal) ' '



f vL-f/'- C1.{ 1, ~ ~

(Subrat Mukherjee) Project Director, CBIPMP



. ' . CAPACITY BUILDING FOR INDUSTRIAL POLLUTION MANAGEMENT FIXED ASSET PHYSICAL VERIFICATION REPORT AS ON 31.08.2018

Serial Instrument Package Contract No. Supplier /Manufacturer Order value Instrument code Functioning Nos of No. No. w.e.f sample

analysed . from April,2017 -.Aug.,2018

1 Flash Point Tester Lab Pack -1 001/G/WB/CBIPMP Elico Marketing Pvt. Ltd EURO 17329.5 CBIPMP /LE(FPA)/269 15.03.2012 27

2 Bomb Calorimeter Lab Pack-2 007 /G/WB/CBlPMP Orbit Technologies Pvt. Ltd 18942 USD & CBIPMP /LE(BC)/271 10.07.2012 56 192780 INR

3 ICP-AES Lab Pack-2 005/G/WB/CBIPMP Labindia Analytical 65502 USO& CBIPMP /LE(JCP _AES)/27 27.07.2012 16 and Instruments Pvt. Ltd 780400 INR & 9938 0 005A/G/WB/CBIPMP USO

4 Solid Waste Lab Pack-2 006/G/WB/CBIPMP Dionex (I) Pvt Ltd 96760 USO & CBIPMP /LE(SWEA)/274 27.08.2012 54 Extraction Assembly 645000 INR

5 X-Ray Fluorescence Lab Pack-2 008/G/WB/CBIPMP M/s Spectris Technologies EURO 222605 & CBIPMP /LE(X-RF)/279 07.09.2012 659 Spectrometer Pvt. Ltd 1385000 INR

6 TCLP Apparatus Lab Pack-3 0012/G/WB/CBIPMP Bharat Science Apparatus 1924310 CBIPMP /LE(TCLP)/277 12.09.2012 82 Workshops INR+taxes AND 278

7 Reactive Cyanide Lab Pack-3 0010/G/WB/CBIPMP Beardshell Limited 2742078.74 CBIPMP /LE(RCDU)/275 09.11.2012 472 Distillation Unit INR+taxes

8 Soil Sampler & Lab Pack-3 0011/G/WB/CBIPMP Beardshell Limited 1155320 CBIPMP /LE/272 23.11.2012 23 Sludge sampler INR+ taxes

9 Sampling Apparatus Lab Pack-3 0013/G/WB/CBIPMP Westech Instrument GBP 88446.5, CBIPMP/LE SAMPLING 28.11.2014 0 Assembly for Services-UK INR 264000 and ASS/285 POPs & VOCs (Stack) (Supplied & Provided by equivalent lNR

10 VOST RGB ofGBP 4000 + 0 11 Sampling Apparatus Technologies Pvt. Ltd) taxes 2

Assembly for POPs & VOCs [Ambient)

12 Sample Concentrator Lab Pack - 4 34/G/WBPCB/WB- Kemi Instruments Limited INR 2214000 CBIPMP/LE (SAMPLE 11.12.2013 243 for evaporation of CBIPMP CON)/283 organic solvents

13 Hand Held XRF Lah Pack- 5 34/G/WBPCB/WB- Labindia Analytical US$53500, INR CBlPMP/LE (HANDHELD 26.02.2014 41 CBIPMP Instruments Pvt. Ltd 564300, and XRF)/281

Equivalent !NR of US$ 1050

14 Atomic absorption Lab Pack -5 44/G/WBPCB/WB- Perkin Elmer (PinAAcle US$213900 Equivalent 29.09.2016 8362 spectrophotometer CBIPMB 900H) to INR 1980000.00

15 . Fourier Transform Lab Pack - 5 34/G/WBPCB/WB- Agilent Technologies US$33,200 12.07.2017 29 Infrared CBIPMP Singapore (Sales) Pte Ltd. Spectrometer

16 GC MS MS Lab Pack - 5 026/G/WB/CBIPMP Thermo Fisher Scientific INR210000 03.03.2017 620



ROCONCILATION BETWEEN IUFR AND THE FINANCIAL STATEMENTS AS ON 31ST MARCH 2018

Particulars F.Y. 2017-2018

Rs.

Income

lncome of 1st Otr as per IUFR 15,12,801.00

Income of 2nd Qtr as per IUFR 23,15,29,949.00

Income of 3rd Qtr as per IUFR 2,95,91,469.00

Income of 4th Qtr as per IUFR 13,06,51,011.00

Total Income as per IUFR 39,32,8~,230.00 Less: Salary Deduction frqm PIU Staff which was considered as deduction from total expenditure in the Financial Statement Less: Advance Taken from WBPCB refunded

Total Income as per Financial Statement 39,32,85,230.00

Particulars F.Y. 2017-2018

Rs. Exoenditure

Expenditure of 1st Qtr as per IUFR 6,09,19,518.50

Expenditure of 2nd Qtr as per IUFR 8,86,14,353.50

Expenditure of 3rd Qtr as per IUFR 4,36,36,202.10

Expenditure of 4th Qtr as per IUFR 15,47,64,801.12

Total Expenses as per IUFR 34,79,34,875.22

Add: TDS Payment not considered in IUFR

Add: Audit Fees not considered in IUFR

Add: Recovery of Mobilization Advance 1,91,67,046.00

Less: Salary Deduction considered as Income in IUFR Less : Honorarium Paid for Expert Committee but cancelled due to absence from Committee meeting which is not consider in IFUR

Less: Bank Charges shown in IUFR subsequently refunded by the bank

Less: Revenue Stamp Expenses shown in IUFR not considered in l&E A/c

Less: TA & DA Expenses shown in IUFR but stale cheque not considered

Less: Secured Advance 40,00,000.00

Less: Security Deposit Repayment 2,26,06,540.00

Less: Security Deposit for CESC Ltd 23,17,510.00

Total Expenditure as per Financial Statement 33,81,77,871.22


For & on behalf of Ghoshal & Ghosal

Chartered Accountants

Firm P04013E (Shri D. K. Dutta Gupta) Partner Membership No. 014855


~-~- Project Finance Manager, CBIPMP


Sc~ ~ M LI< V\..lyt,{ (Subrat Mukherjee)



• •

WEST.BENGAL POLLUTION CONTROL BOARD CAPACITY BUILDING FOR INDUSTRIAL POLLUTION MANAGEMENT PROJECT (CBIPMP)

FORM GFR- 19A UTILISATION CERTIFICATE

FOR THE SCHEME CAPACITY BUILDING FOR INDUSTRIAL POLLUTION MANAGEMENT PROJECT UNDER LOAN ACCOUNT NO. 7924-IN AND CREDIT NO.

4755-IN

SI No. Particulars Amount.

1. Opening Balance of Central Share as on 01.04.2017 Rs. 6,99,44,435.67

2. Fund Received During 2017-2018, (Sanction Order No. MoEF: Rs. 1300,00,000.00 40-39/2011-HSMD (EAP), Dt. 08.08.2017).

3. Fund Received During 2017-2018, (Sanction Order No. MoLF: Rs. 1000,00,000.00 40-39/20 I 1-HSMD ( EAP), Dt. 08.08.2017).



6. Interest Accrued from 01.04.2017 to 31.03.2018 Rs. 44,62,961.38

I TOTAL OF Central Share Rs. 43,32,07,397.05

Certified that out of Rs. 43, 32, 07,397.05 (Rupees Forty Three Crore Thirty Two Lakhs Seven Thousand Three Hundred Ninety Seven and Five Paisa) only, a sum of Rs. 28, 74, 51, 190.54 (Rupees Thirty One Crores Sixty Six Thousand Seven Hundred Forty Nine and Fifty Four Paisa) Only, being Central Share has been utilized up to 31.03.2018 for the purpose of Capacity Building for Industrial Pollution Management Project in West Bengal for which it was sanctioned and that the balance of Rs. 14, 57, 56,206.51 remaining un utilized at the end of the period will be adjusted towards the grant-in-aid payable during the next financial year. Certified that I have satisfied myself that the conditions, on which the grant-in-aid was sanctioned, have been duly fulfilled on that, and I have exercised the following Checks to see that the money was actually utilized for the purpose for which it was sanctioned.

Kind of Checks exercised: 1. Procurement Procedure followed as per norms. 2. Any other~heck required as per Financial Guidelines

~~- r~v1- Mv~~ (Subhasis Pal) r • (Subrat Mukherjee) Project Finance Manager, CBIPMP & Project Director, CBIPMP, West Bengal Finance & Accounts Manager (F), WBPCB & Member Secretary, WBPCB

.. . . .

J .. . . 1- ·,- ,•

WEST BENGAL POLLUTION CONTROL BOARD CAPACITY BUILDING FOR INDUSTRIAL POLLUTION MANAGEMENT PROJEC:T(CBIPMPJ

• FORM GFR- 19A

UTILISATION CERTIFICATE

FOR THE SCHEME CAPACITY BUILDING FOR INDUSTRIAL POLLUTION MANAGEMENT PROJECT UNDER LOAN ACCOUNT NO. 7924-IN AND. CREDIT NO.

4755-IN

SI No. Particulars Amount.

1. Opening Balance of State Share as on O 1.04.2017 Rs. 4,43,87 ,2 73.20

2. Fund Received During 2017-2018, (Sanction Order No. Rs. 2,73,29,000.00 2356/EN/T-IV/001/2017, Dt. 02.11.2017).

3. Interest Accrued from 01.04.2017 to 31.03.2018 Rs. 26,93,268.62

Rs. 7,44,09,541.82 TOTAL OF State Share

Certified that out of Rs. 7, 44, 09,541.82 (Rupees SevenCroreForty FourLacsNine Thousand Five Hundred Forty One and Eighty Two Paisa only), a sum of Rs. 5, 07, 26,680.68(Rupees Five CroreSevenLacsTwenty Six Thousand Six Hundred Eighty and Sixty Eight Paisa) Only, being State Share has been utilized up to 31.03.2018 for the purpose of Capacity Building for Industrial Pollution Management Project in West Bengal for which it was sanctioned and that the balance of Rs. 2, 36, 82,861.14(Two crore thirty six Lakh eightytwo thousand eight hundred sixty one and paisa fourteen only) remaining unutilized at the end of the period will be adjusted towards the grant-in-aid payable during the next financial year.

Certified that I have satisfied myself that the conditions, on which the grant-in-aid was sanctioned, have been duly fulfilled on that, and I have exercised the following Checks to see that the money was actually utilized for the purpose for which it was sanctioned.

Kind of Checks exercised: 1. Procurement Procedure followed as per norms. 2. Any other check required as per Financial Guidelines.

~)te. - (Subhasis Pal) Project Finance Manager, CBIPMP & Bengal Finance & Accounts Manager (F), WBPCB

( evv1 r A.) lH~- ~ (Subrat Mukherjee)

Project Director, CBIPMP, West


. ,

..

. . WEST BENGAL

:,. - I •


Paribesh Bhawan, 1 OA. Block - LA, Sector Ill, Salt Lake Kolkata - 700 098, INDIA;

Ph. No: 2335-9088/7428/8211/6731/0261/8211; Fax: (0091) (033) 2335-8073

Memo No. /6W/46/2011 Date: 03/12/2018

To Ghoshal & Ghosal Chartered Accountants 4, Commercial Building, 23, N.S.Road, Kolkata - 700001

Sub: Management Assertion Letter

This assertion letter is provided in connection with your audit of the financial statement of the CBIPM Project for the year ended 31"1 March 2018. We acknowledge our responsibility for the fair presentation of the financial statement in accordance with the cash basis of accounting followed by the Government of India, and we confirm, to the best of our knowledge and belief, the following representation made to you during your audit:

• Proper books of accounts and records have been maintained as per the requirements of the Project and standard accounting practice.

• Proper internal control systems have been implemented and no specific deficiencies and areas of weakness have been noticed till date.

• The project financial statements are free of material misstatements, including omission. • Project funds have been used for the purpose for which they were provided.

• Project expenditures are eligible for financing under the Loan/Credit agreement.

• There have been no irregularities involving management or employees who have a significant role in internal control or that could have a material effect on the project financial statements.

• We have made available to you all books of accounts and supporting documentation relating to the Project.

• The project has complied with the condition of all relevant legal agreements, including the Financial Agreement, the Project Agreement, The Project Appraisal Document, The Minutes of Negotiations and the Borrower's Project Implementation Plan.

Thanking You, Yours' faithfully,

- u-

(Subrat Mukherjee) Member Secretary, WBPCB & Prnii>l"t f)iri>l"tnr r.RTPMP

~ .....

... ,-

~-~- 15 India Exchange Place. Birla Brothers Building, 51h Floor, Kolkata - 700 001

Ph. No.: (033) 4602 :3 l J4, / 2262 8685 E-mail - [email protected]

INDEPENDENT AUDITORS' REPORT

To

West Bengal Pollution Control Board Paribesh Bhavan, l0A, Block-LA, Sector-III, Salt Lake City, Kolkata - 700098

Report on the Financial Statements We have audited the accompanying Project financial statements of "Capacity Buildmg tcr Industrial Pollution Management (CBIPM) Project" of \/\lest Bengal Pollution Control Board financed under W0r!d Fank Loan 1'10 7924-. IN/Credit No:4755-IN which comprise of the Balance Sheet as at September 30. 2018, the Income · nd Expenditure Account and Receipts and Payments Account for the year ended on that date

Project Management's Responsibility for the Financial Statements The Project Manaqement is responsible for the preparation and presentation of these ftnancral statements. This responsibility include!", the des1g11 implementation execution and maintenance of intern,1i rr:-ntrol relevant to thP. prenaranon ancJ oresemation of the financial statements that give a true and fan '/'("oW an·· sre free from material rmssiatement wh,other due to traud :)r error

·-;u· ''.cSp(,r,<:I1)1I:r., Is ,·.·, ·.~K:-,ress ar 0pinioP on these ftnancial statements based en our 3:Jd:1 '/,,c have "rJ11side,ed the terms ,, ,'1 •:011dni•·,,- '=" .,r,c. orocecn 1r8s as laid down in the agreement witf the \Norid f3ar,k and Prc:er:t OoPri'ltionai Manua: attached ine-ewrtn the applicable accounting and auditing standards and rnatters w,·,,c;r· are required to be included 1r; the 8udit :,:n,·;n: under the Standard Accounting Principles and the Pules made th::~;.,u·· "t: f,x scnduct;no the audit

An audit involves performing procedures to obtain audit evidence about the amounts and d1s,:Iosures ·n the 7in::inci2I

statements The procedures selected depend on the auditor's judgement, including the assessment of risk,;; of materia' <11isstarernent of me financial stater rents, whether due to fraud or error. In rnakir-q those nsk assessrr> 1t.:o ,rP a, ··:!!tor considers mterna: co-ttrots relevant to the Project Management's preparation and fa1r i::•,'-~'-:~n.~~·i:»' c' s!n,nc,:JI statement= t0 f1ec:;iqn ::,i !dit proce-"!wPs that are aporoonate in the c.rcumstances -,he :;,•yJ:~ ,c,c.::,:, :r,,-11 ,.~·r-><, "·-.1c111 •:,t.r,0, the aporooriateness or accounting policies used and the reasonableness of tho accounting estirnat2'.-; ".':a(!':.! c >' the Pro1e,:;r 11,12.na~-1":'rnr:r.t. ::is V":'q 2,13 ''"'"''' :a ting the overa!I presentation of the finanr;a! <>tater-,er·'2 I/lie br-11t ""' r:,ar '1 ,e :.:iudit evioence ·,ve have obtained Is wfr1c1ent and appropriate to provide a basis for our audit opinion or the ''inanc1al statervents Opinion

In our opinion and to the best of our information and according to the explanations givr-:n to us. the aforesaid financial statements, give a true and fair view in conformity with the accounting principles generally accepted in India the information required by the Act in the manner so required and give a true and fair •.new i·-: conformity with the accounting principles generally accepted in India;

a) in the case of the Balance Sheet. of the state of affairs of the Project as at September JO, 2018

t,1 :r t!,P -~Gse ct the lncD111R -~ F::·,me;;diture Account, of the income & exce-1r!1turt of th:, P,oiP.cr •or thr• year ended 01' that date

Branches at: REM;A LI nr / \'LIA \'AWADA/ HYDERABAD/ RANCHI/ P,\ T.'I.\ / HI-Jl!BA~ESWAI{ IC'OOCHBEIIAR

'• r A_,. GHOSHAL & GHOSAL V <\ Chartered Accountants

15 India Exchange Place, Birla Brothers Building, 5th Floor, Kolkata - .700 001

Ph. No.: (033) 4602 3114 / 2262 B685 . E-mail - [email protected]

•

c) In the case of Receipts and Payments Account, of the Receipts and Payments of the Project for the year ended on that date.

We report that:

a) The Project Financial Statements are in agreement with the books of account;

b) · The Project Financial Statements have been prepared as per the accounting standards prescribed by the Institute of Chartered Accountants of India and the accounting standards have been consistently applied;

c) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for our audit;

d) In our opinion, proper books of account have been kept by the Project Management so far as appears from our examination of those books;

e) In our opinion internal control implemented and maintained by the Project Management is commensurate to the size and nature of the Project

f) Withdrawals from the grant made on the basis of unaudited quarterly financial reports(IUFR) submitted during the year can be relied upon based on our assessment of the internal control systems prevalent in the project;

g) The procedure of works, goods and services has been carried out as per the World Bank Procurement guideline;

For GHOSHAL & GHOSAL Chartered Accountants

Firmv013E

(CA D K Dutta Gupta) Partner Membership No. 014855

Place: Kolkata Dated: 03/12/2018



BALANCE SHEET AS ON 30th SEPTEMBER 2018

As at 30th September 2018 As at 31st March 2018 Particulars Schedule

Amount (RS.) Amount (RS.) Amount (RS.) Amount (RS.) Source of Funds

Capital Fund A 8, 75,26,669.48 8, 75,26,669.48

Restricted Funds B 10,31,38,987.90 16,94,39,067.65 (To the extent unutilised)

Current Liabilities Revenue Stamp 6.00 Outstanding TDS for the Month of March, 2017

- 1,150.00

Withheld of Labour Cess 1,02,495.00 Security Deposit (Liability) J 13,96,342.00 1,22,949.00

Total 19,21,65,650.38 25,70,88,686.13

AQQlication of Funds -

Fixed Assets C 8, 75,26,669.48 8,75,26,669.48 Work-In-Progress C - - Currenct Assets, Loan & Advance Currenct Assets Receivable from WBPCB 2,26,59,000.00 Mobilization Advance I 7,47,500.00 14,95,000.00 Secured Advance - 40,00,000.00 Loan & Advances - Recoverable Security Depsot Paid to Saurashtra Enviro Projects Pvt. Ltd. against B.G. - 55, 75,868.00 Security Deposit for lll<VA - CESC 23,17,510.00 Bank Balances D 8, 12,25,174.90 15,61, 73,623.65

Cash in Hand M 7,306.00 8,12,32,480.90 15.00 15,61, 73,638.65 Total 19,21,65,650.38 25,70,88,686.13

Significant Accounting Policies and Notes to Accounts H



(Shri D. K. Dutta Gupta) Partner Membership No. 014855

Place: Kolkata

(Subhasis Pal) Project Finance Manager, CBIPMP


J.:.,~ v o{' N'-it~ (Subrat Mukherjee)

Project Director, CBIPMP &.


.• WEST BENGAL POLLUTION CONTROL BOARD CAPACITY BUILDING FOR INDUSTRIAL POLLUTION MANAGEMENT PROJECT

RE<:EIPTS AND PAYMENT ACCOUNT FOR THE YEAR ENDED 30TH SEPTEMBER 2018 ·

• For the year ended 30th September For the year ended 31st March 2018

Particulars Schedule 2018 Amount (RS.) Amount (RS.) Amount (RS.) Amount (RS.)

Receipts

Opening Balance Bank Balance 15,61, 73,623.65 9,41,14,621.87 Stamp in Hand 15.00 15,61,73,638.65 5.00 9,41,14,626.87

Grant in Aid Received

Govt. of India. (MoEF) - 35,88,00,000.00

Govt. of West Bengal - - 2, 73,29,000.00 38,61,29,000.00

Interest froni Bank Interest on Auto Sweep A/c 28,93,265.00 71,56,230.00

Other Income

Tender Document Cost Recovery of Revenue Stamp 6.00 90.00 Outstanding TDS for the Month of April, 2018 1,150.00 -

Recovery of CESC Service Charges 32,31,664.00

Security Deposit J 12, 73,393.00 1,67,08,681.00

Recovery of Excess SD 55,75,868.00 Recovery of Mobilization Advance 7,47,500.00 1,91,67,046.00 Withheld of Labour Cess 1,02,495.00 Recovery of Secured Advance 40,00,000.00

Recovery of CESC with Security Deposit 23,17,510.00 Total 17,63,16,489.65 52,32, 75,673.87

Payment

Strengthening of Environmental Institution Building Capacity for addressing pollution remediation E 51,625.00 1,08,29,327.10 Investment in Priority Remediation and Environmental Improvements: Rehabilitation of Orphan Hazardous Waste F 9,39,14,640.00 32,25,38,341.20

Sites and Municipal Dump Sites Project Management G 11,17,743.75 48,10,202.92 Mobilization Advance I Secured Advance K - 40,00,000.00

Security Deposit Repayment 2,26,06,540.00

Purchase ·of Revenue Stamp 90.00

Payment of outstanding TDS - 24.00

Security Deposit for 11 KVA Supply 23,17,510.00

Advance for Contingency -

Payment of CESC LTD Closing Balance Bank Balance D - 8,12,25,174.90 15,61, 73,623.65 Cash in Hand 7,306.00 Stamp in Hand - 15.00

Total 17,63,16,489.65 52,32,75,673.87 Significant Accounting Policies and Notes to Accounts H

In terms of our report of even date For & on behalf of Ghosh al & Ghosal Chart

Date: 3rd December,2018.

~~~ (Subhasis Pal) •



Jv~v&f ML'<~ (Subrat Mukherjee)



... WEST BENGAL

~ , ..... ,.,.,.., WEST BENGAL POLLUTION CONTROL BOARD

CAPACITY BUILDING FOR INDUSTRIAL POLLUTION MANAGEMENT PROJECT INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30TH SEPTEMBER 2018

For the year ended 30th

Particulars Schedule September 2018 For the year ended 31st March 2018 · Amount (RS.) Amount (RS.) Amount (RS.) Amount (RS.)

Income

Grant In Aid to the extent utilised during the year 9,21,90,743.75 33,10,21,641.22 Less: Utilised for procurement of Fixed Assets - 9,21,90, 743.75 6)2,747.00 33,04,08,894.22 Bank Interest On MoEF Share 16,12,828.77 44,62,961.38

. On State Share 12,80,436.23 28,93,265.00 26,93,268.62 71,56,230.00 Other Income Tender Document Cost Received On MoEF Share - On State Share - -

Total 9,50,84,008. 75 33,75,65,124.22

Expenditure

Strengthening of Environmental Institution Building Capacity for addressing pollution

E 51,625.00 1,08,29,327.10 remediation Investment in Priority Remediation and Environmental Improvements: Rehabilitation of Orphan Hazardous Waste Sites and F 9,39,14,640.00 32,25,38,341.20

Municipa\ Dump Sites

Project Management G 11,17,743.75 48,10,202.92 .... 9 ,50,84,008. 75 33,81, 77,871.22

Less : Utilised for procurement of Fixed Assets - 9,50,84,008. 75 6,12,747.00 33,75,65,124.22

Total 9,50,84,008.75 33, 75,65,124.22 Significant Accounting Policies and Notes

H to Accounts In terms of our report of even date


. 304013E

(Shri D. K. Dutta Gupta) ~i

(Subhasis Pal)

Partner Membership No. 014855



(Subrat Mukherjee)




I I '

'• WEST BENGAL

WEST BENGAL POLLUTION CONTROL BOARD CAPACITY BUILDING FOR INDUSTRIAL POLLUTION MANAGEMENT PROJECT

SCHEDULE FORMING PART OF FINANCIAL STATEMENTS

· ... Amount (Rs) Amount (Rs)

Schedule Particulars As at 30th September 2018 As at 31st March 2018

A Capital Fund Opening Balance as on 01.04.2018 87526669.48 8,69,13,922.48 I Add: Addition during the year - 6,12,747.00 I

8, 75,26,669.48 8,75,26,669.48 . I Less: Deduction during the year 8,75,26,669.48 8,75,26,669.48

Total 8, 75,26,669.48 8,75,26,669.48



Restricted Funds to the extent unutilised B Central Share (MoEF)

Opening Balance as on 01.04.2018 14,57,56,206.51 6,99,44,435.67 Add: Contribution received during the year - 35,88,00,000.00

14,57,56,206.51 42,87,44,435.67 Less: Expenses out of Contribution from MOEF excluding bank interest & other income but including capital expenditure 7,64,61,664.27 6,92,94,542.24 28,29,88,229.16 14,57,56,206.51

6,92,94,542.24 14,57,56,206.51 State Share (GOWB) Opening· Balance as on 01.04.2018 2,36,82,861.14 4,43,87,273.20

Add: Contribution received during the year 2,26,59,000.00 2, 73,29,000.00 4,63,41,861.14 7,17,16,273.20

Less: Expenses our of Contribution from State excluding bank interest & other income but i including capital expenditure 1,24,97,415.48 3,38,44,445.66 4,80,33,412.06 2,36,82,861.14

3,38,44,445.66 2,36,82,861.14 Total 10,31,38,987.90 16,94,39,067.65

In terms of our report of even date For & on behalf of Ghoshal & Ghosal Chartered Accountants

Hrrn 'tD:OHE (Shri D. K. Dutta Gupta) Partner Membership No. 014855

~Jg_ (Subhasis Pal)



Jv4va/l" N '- v ~ (Subrat Mukherjee)


Member Secretary, WBPCB Place: Kolkata Date: 3rd December,2018.

WEST BENGAL POLLUTION CONTROL BOARD


-·

Amount (Rs) Amount (Rs) Amount (Rs)

Opening Balance Addition During Closing Balance

Schedule Particulars as at 1st April the year as at 30th

2018 September 2018

C (A} Strengthening of Environmental Institution Laboratory Equipment: Bomb Calorimeter 12,26,909.18 · 12,26,909.18 Flash Point Analyser 12,39,452.12 , 12,39,452.12 Solid Waste Extraction Assembly 59,35,908.98 - 59,35,908.98 X-Ray Fluorescent Spectrometer 1, 78,21,327, 77 - 1,78,21,327.77 Auto Emission Spectrometer (ICP-AES) 50,06,268.15 - 50,06,268.15 TCLP Apparatus Assembly 22,25,368.00 - 22,25,368.00 Reactive Cyanide Distillation Unit 30,81,005.00 - 30,81,005.00 Soil Sampler and Sludge Sampler 13,08,315.00 - 13,08,315.00 Isolation Transformer 8.0 KVA 28,080.00 28,080.00 1.5 Ton Split AC for XRF 41,630.00 - 41,630.00 Concentration for Organic Extract 22,65,615.00 22,65,615.00 Infra Red Spectrometer 17,95,544.36 - 17,95,544.36 Hand Held X-Ray Fluorescence Apparatus 39,56,554.15 39,56,554.15 Automic Absorption Spectrometre 1,78,16,263.68 - 1,78,16,263.68 Sampling Apparatus Assembly for POPs and voes 73,94,371.33 73,94,371.33 GC-MS MS-instead of GC-MS(HR) 92,52,947, 76 92,52,947.76

Sub-Total 8,03,95,560.48 - 8,03,95,560,48

Upgrading Information Management System Procurement of Server & Networking System 31,86,540.00 - 31,86,540.00 Procurement of Hard Drive 5,22,900,00 - 5,22,900,00

- ECAC- Goods (Desktop, Laptop, Printer, Furniture, Scanner, - - LCD Projector) 13,29,668,00 - 13,29,668.00 Servers (Network Connectivity & Data Collection) 22,616.00 22,616.00

! (B) Project Management Project Administration-Goods Office Equipment Computer Desktop 5,96,440,00 - 5,96,440.00 Telephone & Intercom 17,670.00 - 17,670.00 LCD Projector 1,11,570.00 1,11,570.00 Printer 47,157.00 - 47,157.00 Laptop 4,37,632.00 - 4,37,632.00 Office Furniture 8,58,916.00 8,58,916.00

Sub-Total 71,31,109.00 - 71,31, 109.00 Total 8, 75,26,669.48 - 8,75,26,669.48

Fixed Asset 8, 75,26,669.48 - 8, 75,26,669.48 Work- In- Progress -



D Bank Balance with Union Bank of India Salt Lake Branch In Savings Account 12,25,174.90 2,91,73,623.65 In Fixed Deposit Account 8,00,00,000.00 12, 70,00,000.00

Total 8,12,25,174.90 15,61, 73,623.65



M Cash in Hand on 30.09.2018 7,306.00 Total 7,306.00

I. .. ' .



. .,.


Schedule Particulars For the year ended 30th For the year ended

September 2018 31st Mar.ch 2018 .

E Strengthening of Environmental Institution Technical Support Service \nventorisation and Characterization of HW Categories 33,07,508.10 Asst. and Preparation of Priority 5 Contaminated Sites at 38,40,193.00 Khardah / durgapur and Belda/ Dankuni Laboratory Equipment Spares and Consumables for related instruments 1,65,472.00

Bomb Calorimeter Flash Point Analyser Solid Waste Extraction Assembly X-Ray Fluorescent Spectrometer Auto Emission Spectrometer (ICP-AES) Sampling Apparatus Assembly for POPs and voes TCLP Appratus Assembly Reactive Cyanide Distillation Unit Soil Sampler and Sludge Sampler Isolation Transformer 8.0 kVA 1.5 Ton Split AC for XRF Concentration for Organic Extract Hand Held X-Ray Fluorescence Apparatus Infra Red Spectrometer 82,617.00

GC-MS MS-instead of GC-MS(HR) Automic Absorption Spectrometre Annual Maintenance Charges of Lab. Equipment Operating & Maintenance and warrenty cost 51,625.00 85,314.00

ECAC- Goods Server (Internet Connection) ECAC- Works ECAC-Service Tech.Studies Cons.-Detail Business Strategy and plan Tech.Studies -Tannery and Chrome Sector Tech.Studies -Sponge Iron ECAC-Service-Centre Dedicated Staff ECAC-IOC-Office Rent ECAC-Traning & Workshop Procurement of Server & Networking System

Upgrading Information Management System- Goods Procurement of Hard Drive Procurement of Server & Networking System 5,30,130.00

Upgrading Information Management System- Service Consultancy Service for GIS Mapping of The HW Generating units in West Bengal

Laboratory Refurbishing- Works Laboratory Refurbishing 28,18,093.00

Total 51,625.00 1,08,29,327.10

•· WEST BENGAL

·-------==- , ... _ ,,..,., WEST BENGAL POLLUTION CONTROL BOARD



Schedule Particulars For the year ended 30th For the year ended.

September 2018. 31st March 2018 Investment in Priority Remediation and Envirnmental

F lmprovements.: Rehabilitation of Orphan Hazardous Waste Sites and Municipal Dump Sites Detailed Feasibility/ Engineering Study HW Sites Remediation of Dhapa MSW Sites-Works Closure & Contaminated Works (Excavation & related Works, Stabilization and Closure) 7,86,18,675.00 30,76,77,021.00 Construction of Leachate Treatement Plant (LTP) 97,37,054.00 Electricity Service charge for llKVA supply 31,67;031.00 32,31,664.00 Remediation of Dhapa MSW Sites-Service Detailed Design, Engineering etc. - Dhapa MSW Site - 67,47,550.20

Community Communication and Monitoring Dhapa Site 1,86,000.00 11,44,663.00

Supervision Consultant- Dhapa MSW Site 20,48,380.00 36,02,443.00

Documentary Film on Dhapa MSW Site 1,57,500.00 1,35,000.00

9,39,14,640.00 32,25,38,341.20

.,


September 2018 31st March 2018 G Project Management :

Establishment/ Consultancy Services 8,36,593.00 25,28,034.00 Domestic/Abroad Traning / Study Tour Project Administration -Goods & Equipments Dhapa- Safety Equipment (Boot, Gloves, Masks) Telephone & Internet ( Goods) Project Administration -Domestic/ Abroad Training/ Study Tour Traning of PIU Staff 4,19,352.50 Project Administration - Incremental Operating Cost Advertisement/Tender TA & DA for PIU Staff 1,14,938.00 Vehicle & Transport 1,04,836.00 2, 75,121.00 Stationery, Supplies & Miscellaneous 58,058.00 3,89,992.00 Procurement Committee Meeting Cost 73,655.75 4,30,491.00 Telephone & Internet (Recurring Cost) 3,092.00 1,36,840.00 Audit Fees 1, 77,000.00 Stering Committee Meeting Cost Books, Journal & Publications 3,316.00 3,712.00 Misc. Expenses including Bank Charges etc. 38,193.00 2,104.42 Publication/ Procurement of Communication Materials for Remediation Works and Others Annual Maintenance Charges 3,32,618.00

Total 11,17,743.75 48,10,202.92

WEST BENGAL POLLUTION CONTROL BOARD CAPACITY BUILDING FOR INDUSTRIAL POLLUTION CONTROL AND MANAGEMENT PROJECT .

Accounting Policies and Notes on Accounts forming an integral part of the . Balance Sheet and Income & Expenditure Account for the year ended 30th September, 2018.

SCHEDULEH

(1) SIGNIFICANT ACCOUNTING POLICIES: f. Basis of Accounting

The Project financial statements have been prepared on cash basis under following historical cost convention however, any advance paid being classified as advance and charged to expenditure only upon confirmation of receipt of goods / services. · ·

g. Fixed Assets & Depreciation

Fixed assets are stated at cost. Cost comprises of cost of acquisition, Cost of improvements and any attributable cost of bringing the assets to the condition for its intended use. No depreciation is provided on fixed assets in the project financial statements.

h. Capital Fund

Capital Fund represents fund utilised for assets acquired under this project.

1. Revenue recognition

3) The project financial statement recognize revenue comprising of grants in aid contribution (85%) received from the Central Government (Ministry of Environment and Forests) towards World Bank Share and grants in aid contribution (I 5%) from the State Government towards State Share.

4) Grants in aid are recognised in the Income & Expenditure Account to the extent utilised for the purpose of the project. The unutilised balance of Grants in aid carried forward in Balance Sheet.

J. Foreign Currency Transactions

The transactions in foreign currencies are accounted for at the exchange rates prevailing on the transactions.

Contd .

..

WEST BENGAL POLLUTION CONTROL BOARD CAPACITY BUILDING FOR INDUSTRIAL POLLUTION CONTROL AND MANAGEMENT PROJECT

· Accounting Policies and Notes on Accounts forming an integral part of the Balance Sheet and Income & Expenditure Account for the year ended 30th September, 2018.

(2} NOTES ON ACCOUNTS:-

a. The Grants received by the Project and expenditure incurred are as follows:

Particulars For the year ended Cumulative Up to 30.09.2018 (RS.) 30.09.2018 (Rs.)

1 Central Government's Share 0 65, 16,56,000.00 (MOEF)

2 State Government's Share 2,26,59,000.00 13,34,10,000.00

3 Total 2,26,59,000.00 78,50,66,000.00

4 Expenditure incurred in the 9,50,84,008.75 71,32,42,799.10 project

d. Physical verification of the Fixed Assets of the project has been conducted till 31/03/2018.

e. Previous year's figure has been regrouped and rearranged wherever necessary

In terms of our report of even date For & on behalf of Ghoshal&Ghosal Chartered Accountants Firm Registration No. 304013E

(Shri D.K.Dutta Gupta) Partner Membership No: 014855

~&. (Subhasis Pal)


Finance & Accounts Manager (F), WBPCB

Jvivb) · /11, l ~ tyj (Su brat Mukherjee)





CAPACITY BUILDING FOR INDUSTRIAL POLLUTION MANAGEMENT PROJECT SCHEDULE FORMING PART OF FINANCIAL STATEMENTS .



September 2018 31st March 2018

I Mobilization Advance to Saurashtra Enviro Projects Pvt. Ltd. for Closure & Contaminated works Mobilization Advance to Trans Organics India Pvt. Ltd. for Leachate Treatment Plant 7,4 7,500.00 14,95,000.00

7,47,500.00 14,95,000.00


September 2018 31st March 2018 Opening Balance on 01.04.2018 1,22,949.00 40,648.00

J Security Deposit (Liability) for Etek Engineering - 64,301.00 Security Deposit (Liability) for Saurashtra Enviro Projects Pvt. Ltd 7,45,166.00 -

Security Deposit (Liability) for Trans Organics (India) Pvt. Ltd 5,12,477.00 Security Deposit (Liability) forBasudev Pal Majumdar 15,750.00 18,000.00

13,96,342.00 1,22,949.00

·, Schedule Particulars For the year ended 30th For the year ended

September 2018 31st March 2018 I K Secured Advance for Trans Organics (India) Pvt. Ltd 40,00,000.00

Secured Advance for Saurashtra Enviro Projects Pvt. Ltd - - 40,00,000.00


September 2018 31st March 2018 L Withheld of Labour Cess for Trans Organics 57,645.00 -

Withheld of Labour Cess for Trans Organics 44,850.00 - 1,02,495.00 -




(Subhasis Pal) Project Finance Manager, & Finance Manager (F), WBPCB

r/v ~11'4)r fi1 ~ L-t~ W (Subrat Mukherjee~

Project Director, &


Place: Kolkata

,. •

WEST0ENGAL

~ ........ ,~,,, WEST BENGAL POLLUTION CONTROL BOARD CANCITY IHIILDING FOR INDUSTRIAL POLLUTION MANAGtMENT PROJECT FINANCIAL ASSISTANCE WITH WORLD 11:\Nh.

STATEMENT OF PROGRESSIVE BALANCE UPTO 30TH SEPTEMBER 2018

For ther Year 2018-2019 Progressive Balance u1:1 to 31.03.2018 SOURCE OF FUND Central Share State Share Total Central Share State Share Total Grant in Aid Received

Govt. of India (MoEF) 65,16,56,000.00 65,16,56,000.00 Govt, of West Bengal 2,26,59,000.00 2,26,59,000.00 13,14,10,000.00 13,34,10,000.00

Interest From Bank Interest on Bank 16,12,828. 77 12,80,436.23 28,93,265.00 2,37,26,173.61 73;91,086.39 3,11,17,260.00

Other Income Tender Document Cost - 68,425.00 12,075.00 80,500.00 Late Delivery Charges - 1,00,322.95 17,704.05 1,18,027.00

16,12,828, 77 2,39,39,436.23 2,55,52,265.00 67,55,50,921.56 14,08,30,865.44 81,63,81,787.00 APPLICATION OF FUND Strengthening of Environmental Institution

Building Capacity for Adressing Pollution remediation 43,881.25 7,743.75 51,625.00 16,24,06,154.64 2,86,59,909.63 19,10,66,064.27

Investment in Priority Remediation and Environmental Improvements: Rehabilitation of Orphan Hazardous Waste Sites and 7,98,27,444.00 1,40,87,196.00 9,39,14,640.00 39,28,22,016.36 6,93,21,532.28 46,21,43,548.64 Municipal Dump Sites

Project Management 9,50,082.19 1,67,661.56 11,17,743.75 5,10,28,208.34 90,04,977.85 6,00,33,186.19 8,08,21,407 .44 1,42,62,601.31 9,50,84,008.75 60,62,56,379.34 10,69,86,419. 76 71,32,42,799.10

Amount (Rs.)




~-b- (Subhasis Pal)



J__,lJVQJ-- Mu'< ~ (Subrat Mukherjee)



Place: Kolkata Date: 3rd December 2018

• .• WEST BENGAL POLLUTION CONTROL BOARD

WESTBEN{,At,

::::::=:::::==: -·-· ,,,, CAPACITY BUILDING FOR INDllSTRIAL POLLUTIOI'< MANAGEMENT PRO.JECT FINAM'IAL ASSISTANCE WITH WORLD BANK

STATEMENT OF PROGRESSIVE BALANCE l!PTO SEPTEMBER 30 2018

For ther Year 2018-2019 Progressive Balance u~ to 31.03.2018 SOURCE OF FUND Central Share State Share Total Central Share State Share Total

Contribution - 2,26,59,000.00 2,26,59,000.00 65,16,56,000.00 13,34,10,000.00 78,50,66,000.00 Interest 16,12,828.77 12,80,436.23 28,93,265.00 2,21,13,344.84 61,10,650.16 2,82,23,995.00 Tender Document Cost " 68,425.00 12,075.00 80,500.00 Late Delivery Charges 1,00,322.95 17,704.05 1,18,027.00

16,12,828.77 2,39,39,436.23 2,55,52,265.00 67,39,38,092.79 13,95,50,429.21 81,34,88,522.00 APPLICATION OF FUND STRENGTHNING OF ENV. INSTITUTION A. Technical Service lnventorisation and Characterization of HW Categories " 1,30,87,873.45 23,09,624.71 1,53,97,498.16 Asst. and Preparation of Priority 5 Contaminated Sites at

3,21,39,327.05 56, 71,645.94 3,78,10,972.99 Khardah/durgapur and Belda/Dankuni B. Laboratory Equipment - i) Goods 43,881.25 7,743.75 51,625.00 8,07,99,144.99 1,42,58,672.65 9,50,57,817.64 ii) Annual Maintenance Charges of Lab. Equipment " 5,39,755.95 95,251.05 6,35,007 .00 C. Environmental Compliance Assistance Centre i) Goods " 11,49,441.40 2,02,842.60 13,52,284.00 ii) Works " 6,311.25 1,113.75 7,425 00 iii) Service -

Tech.Studies Cons.-Detail Business Strategy and plan 51,97,435.50 9,17,194.50 61,14,630.00 Tech.Studies -Tannery and Chrome Sector 35,81,475.00 6,32,025.00 42,13,500.00 Tech.Studies -Sponge Iron " 51,57,324.00 9,10,116.00 60,67,440.00 ECAC-Service-Centre Staff " 33,93,670.05 5,98,882.95 39,92,553.00

iv) Incremental Operating Cost "

ECAC-IOC-Office Rent " 31,80,185.75 5,61,209.25 37,41,395.00 v) Traning & Workshop -

Technology Fair " 24,62,620.68 4,34,580.12 28,97,200.80 Information Dissemination Workshop (Cross Sector) " 4, 74,751.35 83,779.65 5,58,531.00 Information Dissemination Workshop 54,014.95 9,532.05 63,547.00 Professional Exchange Visit - 7,00,869.20 1,23,682.80 8,24,552.00

D. Traning " "

i) Training & Workshop - -

E. Upgrading Information Management System i) Goods " "

Procurement of Server & Newtworking System .. 27,08,559.00 4,77,981.00 31,86,540.00 Procurement of Hard Drive 4,44,465.00 78,435.00 5,22,900.00 ii) Services " 7,78,844.80 1,37,443.20 9,16,288.00 iii) Incremental Operating Cost " "

F. Laboratory Refurbishing "

i) Laboratory Refurbishing 65,50,085.28 11,55,897.40 77,05,982.68 Sub Total 43,881.25 7,743.75 51,625.00 16,24,06,154.64 2,86,59,909.63 19,10,66,064.27

Amount (Rs.)

• .. . ..

w·esr BENGAL ::::::=:::::;:: , .... ,~,,,

WEST BENGAL POLLUTION CONTROL BOARD CAPACITY BUILDING FOR INDUSTRIAL POLLl'TION MANAGEMENT PROJECT FINANCIAL ASSISTANCE WITH WORLD BANI-.

STATEMENT OF PROGRESSIVE BALANCE UPTO SEPTEMBER 30 2018

For ther Year 2018-2019 Progressive Balance u11 to 31.03.2018 Central Share State Share Total Central Share State Share Total

INVESTMENT IN PRIORITY REMEDIATION AND ENVIRONMENTAL IMPROVEMENTS: REHABILITATION OF ABANDONED CONTAMINATED SITE: A. Remediation of Hazardous Waste Site:-

i) Services Detailed Feasibility/ Engineering Study HW Sites " 1,58,08, 786, 20 27,89,785.80 1,85,98,572.00

B. Remediation of Municipal Solid Waste Siter- "

i) Works Closure & Contaminated Works (Excavation & related Works, Stabilization and Closure) 6,68,25,873.75 1,l.7,92,801.25 7,86,18,675.00 33,47,08,830.75 5,90,66,264.25 39,37,75,095.00 Construction of Leachate Treatement Plant (LTP) 82,76,495.90 14,60,558.10 97,37,054.00 82, 76,495.90 14,60,558.10 97,37,054.00

Mobilization Advance for Construction of Leachate Treatment Plant Secured Advance for Leachate Treatment Plant " " "

Electricity Service charge for llKVA supply 26,91,976.35 4, 75,054.65 31,67,031.00 26,91,976.35 4, 75,054.65 31,67,031.00 i) Services Detailed Design, Engineering etc. - Dhapa MSW Site 2,39,63,198.86 42,28, 799. 78 2,81,91,998.64 Community Communication and Monitoring Dhapa Site 1,58,100.00 27,900.00 1,86,000.00 16,03,095.75 2,82,899.25 18,85,995.00 Supervision Consultant- Dhapa MSW Site 17,41,123.00 3,07,257,00 20,48,380.00 54,82, 75 7 .55 9,67,545.45 64,50,303.00 Documentary Film on Dhapa MSW Site 1,33,875.00 23,625.00 1,57,500.00 2,86,875.00 50,625.00 3,37,500.00

" "

Sub Total 7,98,27,444.00 1,40,87,196.00 9,39,14,640.00 39,28,22,016.36 6,93,21,532.28 46,21,43,548.64

PROJECT MANAGEMENT:- A) Establishment/ Consultancy Services 7,11,104.05 1,25,488.95 8,36,593.00 2,69,09,095.23 47,48,663.77 3,16,57,759.00 B) Goods and Equipments " 17,89,125.05 3,15,727.95 21,04,853.00 C) Domestic/ Abroad Traning / Study Tour i) Traning of PIU Staff " 7,08,010.48 1,24,943.03 8,32,953.50 D) Incremental Operating Cost i) Advertisement/ Tender 1,10,25,922.05 19,45,750.95 1,29, 71,673.00 ii) TA & DA for PIU Staff 20,37,275.75 3,59,519.25 23,96,795.00 iii) Vehicle & Transport 89,110.60 15,725.40 1,04,836.00 28,48,373.80 5,02,654.20 33,51,023.00 iv) Stationery, Supplies & Miscellaneous 49,349 30 8,708.70 58,058.00 10,41,998.00 1,83,882.00 12,25,880.00 v) Procurement Committee Cost 62,607.39 11,048.36 73,655.75 16,24,106.59 2,86,607 .04 1~,10,713.63 vi) Steering Committee Meeting Cost 48,936.63 8,635.88 57572.51 vii) Telephone & Internet (Recurring Cost) 2,628.20 463.80 3,092.00 4,74,840.60 83,795.40 5,58,636.00 viii) Audit Fees 10,64, 778.00 1,87,902.00 12,52,680.00 ix) Books, Journal, Publications 2,818.60 497.40 3,316.00 16,188.25 2,856.75 19,045.00 x) Misc. Expenses including Bank Charges etc. 32,464.05 5,728.95 38,193.00 1,33,069.03 23,482.77 1,56,551.80 xi)Publication / Procurement of Communication Materials for Remediation Works and Others " 1,40,194.75 24,740.25 1,64,935.00 xii) Annual Maintenance Charges 11,66,294.14 2,05,816.61 13, 72,110.75

Sub Total 9,50,082.19 1,67,661.56 11,17,743.75 5,10,28,208.34 . 90,04,977.85 6,00,33,186.19 Total 8,08,21,407.44 1,42,62,601.31 9,50,84,008.75 60,62,56,379.34 10,69,86,419. 76 71,32,42,799.10

Amount (J~s.J

\'./EST i3E:NGAL

~ ,•ur, WEST BENGAL POLLUTION CONTROL BOARD

CAPACITY 8l111.llll\G FOR INIWSTRIAL POLLl'TION MANAGEME"IT PRO.tr.,·T Fl'\·\'\( 1.\1 \SSISTANCE WITH WORLD BANK

STA l"El'v1ENT OF PROGRESSIVE BALANCE UP']() Sf-P'I EMBER 30 2018

SUMMARY OF PROGRESSIVE BALANCE UPTO SEPTEMBER 30 2018 Amount (Rs.) Amount (Rs.) Total Sources of Fund Contributed by World Bank 67,55,50,921.56 Less: Total Application of funds utilised from the World Bank 60,62,56,379.34 6,92,94,542.22

Total Sources of Fund Contributed by State (WBPCB) 14,08,30,865.44 Less: Total Application of funds utilised from the World Bank 10,69,86,419. 76 3,38,44,445.68 Project Fund Balance 10,31,38,987.90 Add: Security Deposit (Liability) 13,96,342.00 Add: Outstanding TDS 1,150.00 Add: Recovery of CESC LTD - Add: Security Deposit Repayment - Add: Labourcess Recovered 1,02,495.00 Add: Revenue Stamp 6.00 Less : Application of Fund other than expenditure

i) Revenue Stamp ii) Cash in Hand 7,306.00

iii) Mobilization Advance 7,47,500.00 iv) Receivalble from WBPCB 2,26,59,000.00 Net Project Bank Balance 8,12,25,174.90

In terms of our report of even date For & on behalf of Ghoshal & Ghosal Chartered Accountants Firm f1egistration No. 304013E


~Jg_ [Subhasis ~al/ • •

Project einance Manager, CBIPMP &

Finance Manager (F), WBPCS

ifa b-Yd}- At vk f.-.e fU (Subrat Mukherjee)

Project Director. CBIPMP &

Member Secretary, WBF'CB Place: Kolkata Date: 3rd December,2018.

<A ' .. \ . ,, ,,

CAPACITY BUILDING FOR INDUSTRIAL POLLUTION MANAGEMENT FIXED ASSET VERIFICATION REPORT AS ON 30.09.2018 ( physically verified on 3.1.8.2018)

Serial Instrument Package Contract No. Supplier/Manufacturer Order value I Instrument code Functionin Nos of No. No. I C, sample b

w.e.f analysed I from I Apr18- I Sep,2018

1 Flash Point Tester Lab Pack-1 001/G/WB/CBIPMP Elico Marketing Pvt. Ltd EURO 17329.5 CBIPMP /LE(FPA)/269 15.03.201-2 · 14 2 Bomb Calorimeter Lab Pack -2 007 /G/WB/CBIPMP Orbit Technologies Pvt. Ltd 18942 USO & I CB!PMP /LE(BC)/271 10.07.2012 36

192780 !NR 3 !CP-AES Lab Pack-2 005/G/WB/CB!PMP Labindia Analytical 65502 USO& / CB!PMP /LE(!CP_AES)/27 27.07.2012 57

and l nstruments Pvt. Ltd 780400 lNR & 9938 i 0 005A/G/WB/C81PM USO p

4 Solid Waste Extraction Lab Pack -Z 006/G/WB/CB!PMP Dionex (!) Pvt. Ltd 96760 USO & CBIPMP /LE(SWEA)/274 27.08.2012 11 Assembly 645000 !NR

5 X-Ray Fluorescence Lab Pack-2 008/G/WB/CBIPMP M/s Spectris Technologies EURO 222605 & CB!PMP /LE(X-RF)/279 07.09.2012 517 Spectrometer Pvt. Ltd 1385000 !NR

6 TCLP Apparatus Lab Pack-3 0012/G/WB/CBIPM Bharat Science Apparatus 1924310 CBIPMP /LE(TCLP)/277 12.09.2012 26 p Workshops INR+taxes AND 278

7 Reactive Cyanide Lab Pack-3 0010/G/WB/CBIPM Beardshell Limited 2742078.74 CB!PMP /LE(RCOU)/275 09.11.2012 179 Distillation Unit p INR+taxes -

8 Soil Sampler & Lab Pack-3 0011/G/WB/CBIPM Beardshell Limited 1155320 CBIPMP /LE/272 23.11.2012 8 Sludge sampler p INR+ taxes

9 Sampling Apparatus Lab Pack-3 0013/G/WB/CBIPM Westech Instrument GBP 88446.5, CBIPMP/LE SAMPLING 28.11.2014 0 Assembly for p Services-UK INR 264000 and ASS/285 POPs & VOCs (Stack) (Supplied & Provided by RGB equivalent INR

10 VOST Technologies Pvt. Ltd) of GBP 4000 + 0 11 Sampling Apparatus taxes 0

Assembly for POPs & VOCs (Ambient)

12 Sample Concentrator Lab Pack- 4 34/G/WBPCB/WB- Kerni Instruments Limited INR 2214000 CBlPMP /LE (SAMPLE 11.12.2013 74 for evaporation of CBIPMP CON)/283 organic solvents

13 Hand Held XRF Lab Pack- 5 34/G/WBPCB/WB- Labindia Analytical US$53500, INR CBlPMP /LE (HAND HELD 26.02.2014 2918 CBIPMP Instruments Pvt. Ltd 564300,and XRF)/281

Equivalent INR ofUS$ 1050 >---- US$243900 Equivalent 14 Atomic absorption Lab Pack -5 44/G/WBPCB/WB- Perkin Elmer (PinAAcle 29.09.2016 394

spectrophotometer CBIPMB 900H) to INR 1980000.00 15 Fourier Transform Lab Pack - 5 34/G/WBPCB/WB- Agilent Technologies US$33,200 12.07.2017 0

Infrared Spectrometer CBIPMP Singapore (Sales) Pte Ltd. 16 GC MS MS Lab Pack- 5 026/G/WB/CBIPMP Thermo Fisher Scientific US$3155000 & 03.03.2017 555

INR210000

,;

WEST BENGAL

•


Paribesh Bhawan, 1 OA, Block- LA, Sector Ill, Salt Lake Kolkata - 700 098, INDIA;

lh \o: 2335-9088/7428/821l/673!/0261/821J; Fax: (0091) (033) 2335-8073

' ;. Memo No. /6W/46/2011 Date: 03/12/2018

I

I 1.

To Ghoshal & Ghosal . Chartered Accountants 4, Commercial Building, 23, N.S.Road, Kolkata - 700001

Sub: Management Assertion Letter

This ass,=,rtion lett er is provided in connection with your audit of the financial statement of the CBlPM Project for the year ended 30111 September, 2018. We acknowledge our responsibility for the fair presentation of the financial statement in accordance with the cash basis of accounting followed by the Government of India, and we confirm, to the best of our knowledge and belief, the following representation made to you during your audit:

• Proper books of accounts and records have been maintained as per the requirements of the Project and standard accounting practice.

• • Proper internal control systems have been implemented and no specific deficiencies and

areas of weakness have been noticed till date .

~.

• • The project financial statements are free of material misstatements, including omission . • Project funds have been used for the purpose for which they were provided.

• Project expenditures are eligible for financing under the Loan/Credit agreement.

• There have been no irregularities involving management or employees who have a significant role in internal control or that could have a material effect on the project financial statements.

• We have made available to you all books of accounts and supporting documentation relating to the Project.

• The project has complied with the condition of all relevant legal agreements, including the Financial Agreement, the Project Agreement, .The Project Appraisal Document, The Minutes of Negotiations and the Borrower's Project Implementation Plan.

Thanking \ ou, Yours' faithfully,

1 w (Subrat Mukherjee) Member Secretary, WBPCB & Project Director, CBIPMP

r A /GHOSHAL & GHOSAL V<\ Chartered Accountants

15 India Exchange Plac, Birla Brothers Building, 51h Floo

Ph. No.: (033) 4,602 3114/2262 868 E-mail - [email protected]

CHARTERED ACCOUNTANT'S CERTIFICATE·

We, Mis Ghoshal & Ghosal Chartered Accountants (Firm Registration No. 304013E) having its office at 5th Floor, Birla Brothers Building, 15 India Exchange Place, Kolkata - 700001 have examined the books of account, Bills, other relevant records and documents maintained by West Bengal Pollution Control Board(WBPCB) in the usual course of its business (herein after collectively referred to as the records for the purpose of certifying the a)approval process and payments made to contractors b) maintenance of records on Civil Works as per the scope of LOA dated O 1.11.2018.

The management of the WBPCB is responsible for the adherence to the guidelines for approval and payment process and maintenance of proper books of account and other relevant records. Our responsibility, for the purpose of this certificate, is limited to certifying that the WBPCB has followed proper procedure for approval and payment of contractors as per the guidelines and terms of the LOA. We have conducted our verification in accordance with the Guidance Note on Audit Reports and Certificates for Special Purposes and Standards on Auditing issued by the Institute of Chartered Accountants of India.

On the basis of our verification of such books of account and records as referred in paragraph 2 above, and according to the information, explanations and representation provided to us by the management of the WBPCB, the following procedures has been followed for the said purposes:

APPROVALS PROCESS CONTRACT FOLLOWED: .. 1. Publication in Newspapers inviting BIDs from respective Bidders.

2. Preliminary examination of BIDs and evaluation.

3. Verification of Bidders in all aspects

4. Final recommendation of the approving Committee.

5. Evaluation of Value of Contract by the Approving Committee members.

6. Approval of Letter of Award by Project Director CBIMP Projects and Member Secretary WBPCB

PROCESS OF PAYMENT APPROVAL

1. On receipt of RA Bills from contractors, along with measurement sheets are placed before the Supervision Consultant, Development Consultants Limited for certifications.

2. On the basis of work certified by Development Consultants Pvt. Ltd., the payment is approved by WBPCB authority after verification of all areas as per job specification mentioned in Letter of Award.

3. Payment is released by Project Director and Project Finance Manager.

4. Payment section makes payment after necessary statutory and other deductions and incorporate necessary entries in Books of Accounts.

f

. . • • . -

£A/ GHOSHAL & GHOSAL V<\ Chartered Accountants

15 India Exchange Plac Birla Brothers Building, 5th Flo,

Ph. No.: (033) 4602 3114/2262 86f E-mail - [email protected] -------·-w.._, _

... APPROVAL IN OTHER AREA

1. Extension of time against completion of job is approved after considering the terms of Letter of

Award and on the basis of internal note signed by different Concerned Authority.

2. The Drawing & Design of the Remediation Plan was duly approved by the Concerned Authority.

MAINTENANCE

. 1. Maintenance of Accounts for Civil work :

a) Accounts Department is maintaining Computerized Accounts of Civil works for Remediation

I Closure and containment of Dhapa Municipal Dumpsite in Kolkata, West Bengal.

b) Accounts Department is maintaining systematically Vouchers, supporting Bills, Sanction

Notes and Statutory Documents etc.

c) Maintenance of documents for Civil Work is done Contractor-wise separately and

systematically.

• • •

On the basis of our verification of records and information and explanations provided to us by the management we certify that the management has followed proper procedure for approval of contracts and bills raised by the contractors and all payments have been made according to the terms and on the basis of certification of the job. We also certify that the management is taking proper care for maintenance of books of accounts, records related to Civil Works and other relevant records.

Our certificate is issued at the request of the management of the WBPCB for submission to the World Bank Authorities. As a result, the certificate may not be suitable for any other purpose. Our certificate is intended solely for the information and use of the Management and the World Bank Authorities and is not intended to be and should not be used by anyone other than these specified parties without our express written consent.

Date: 03/12/2018 Place: Kolkata

For Ghoshal & Ghosal Chart[ed Acqtants

(CA.~a Gupta) Partner

Membership No.014855

• ..