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Tel No : 2212 6758/59/60/61 Fax: 22229666 e-mail: [email protected]
GOVERNMENT OF KARNATAKAKARNATAKA STATE HIGHWAYS IMPROMEMENT PROJECT
(Public Works, Ports & Inland Water Transport Department)
No. PIU:KSHIIP:-ACTS:WB:AG:01:2019-20 O/o The Project Implementation Unit,/ 7 5 O Karnataka State Highways
Improvement ProjectK R Circle,Bangalore - 560 001.
Date: 27.09.2019
The Country Director,
The World Bank,Now Delhi Office,
No.70, Lodi Estate,New Delhi - 110003.
Dear Sir,
Sub: Audit Report on the Annual Financial Statements of KSHIP-ll LoanNo. 8022-IN for the Financial Year 2018-19.
Ref: Letter of the Deputy Accountant General No. AG (ERSA)/IAU-l/F/2019-20/117, dated 23.09.2019.
With reference to the above, please find enclosed the Report of Audited Financial
Statements of KSHIP-II by Accountant General, Karnataka pertaining to IBRD Loan No.
8022-IN for the Financial Year 2018-19 issued vide letter in reference. This is in accordance
with Section II Part B4 of the Project Agreement dated 3 0t May 2011.
Yours faithfully,
Fnci: Audit Report dated 23-09-2019 and Audited
Financi.d Statemcnts for the FY 2018-19 Sd/-(Dr. K.S. Krishna Reddy)Chief Projcct Officer,PIU, KSHIP,Bangalore.
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CC: To:
1) Shri. Sameer Kumar Khare, Joint Secretary (Fund Bank & ADB), #39B,Department of Economic Affairs, Ministry of Finance, New Delhi - 110001.
2) Shri. Ashok Kumar, Task Team Leader, The World Bank, The HT House Building,18-20 Kasturba Gandhi Marg, New Delhi- 110001.
3) Shri. Anantha Krishna Karur, Financial Management Specialist, The World Bank,No.70, Lodi Estate, New Delhi - 110003.
4) Shri. Sukhbir Singh, Controller of Aid Accounts and Audit, B wing., 51 Floor,Janpath Bhavan, New Delhi.
5) The Additional Chief Secretary to Government, PWP & IWT Department, VikasaSoudha, Bangalore - 560001.
6) The Additional Secretary to Government (Fiscal Reforms), PMU, FinanceDepartment, 4t" Floor, M.S. Building, Bangalore - 560001.
(Dr. K.S. Krishna Reddy)Chief Project Officer,PIU, KSHIP,Bangalore.
Indian Audit And Accounts Department Office of the Accountant General (E & RSA)Karnataka.'
No.AG (ERSA)IAU-L/F/2019-20/ J7 Date 23.09.2019
To
The Project Director,
Project Implementation Unit,Karnataka State Highways Improvement Project (KSHIP),
K.R. Circle,
Bangalore - 560 001.
Sub: Report on the Project Financial Statement of Karnataka State Highways
Improvement Project - I (KSHIP - 11) World Bank Loan No. 8022-IN for
the period ending 2018-19.
Sir,
With reference to the subject above" I am to enclose the Report on the Project Financial
Statement of the Karnataka State Highways Improvement Project - 11 (KSHIP - 11) under World
Bank Loan No. 8022-IN for the period ending 31" March 2019.
The receipt of the same may please be acknowledged.
Yours faithfully,
Deputy Accountant General(Economic Sector - 1)
-Mt!*M*&MV (Mrrwiai½l)Dop& Accountant Gen!er;l A5.4
f1~ ¶FF{ ' (TF, . 5398 177 - 560 001. Audit Bhavan, 'A' Block, Post Box. No. 5398, Bengaiuru - 560 00'Ph: 080 22289101 Fax 080 22253753 E-mail [email protected] website : http://www.agkar.cag.gov.in
Indian Audit And Accounts Department Office of the Accountant General (E & RSA)Karnataka.
REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA
To
The Project Director,Project Implementation Unit,Karnataka State Highways Improvement Project (KSHIP)-II,K.R. Circle,Bangalore-560001
REPORT ON THE PROJECT FINANACIAL STATEMENT
We have audited the accompanying financial statements of Karnataka State Highways
Improvemcnt Project-LI World Bank Assisted Project Loan No-8022-IN including HighwayFinancing Modernization Component being executed through Karnataka State Road
Development Corporation Limited which comprises of the Statement of Sources and
Applications of Funds and reconciliation of claims to Total Application of Funds for the year
ended March 2019 . These statements are the responsibility of the Project's management. Our
responsibility is to express an opinion on the accompanying financial statement based on our
audit.
We conducted our audit in accordance with the Auditing Standards promulgated by the
Comptroller and Auditor General of India. Those standards require that we plan and perform the
audit to obtain reasonable assurance about whether the financial statements are free of material
misstatement. Our audit examines, on a test basis, evidence supporting the amounts and
disclosures in the financial statements. It also includes assessing the accounting principles used
and significant estimates made by the management, as well as evaluating the overall statement
presentation. We believe that our audit provides a reasonable basis for our opinion.
I our opinion, the financial statements present fairly, in all material respects, the sources
and appHeation of funds of Karnataka State Highway Improvement Project-TI for the year ended
3l" March 2019 in accordance with Government of India accounting standards.
In addition, in our opinion, with respect to Financial Monitoring Report adequate
supporting documentation has been maintained to support claims to the World Bank forreimbursement of expenditures incurred and the expenditure is eligible for financing under the
loan/credit agreement. During the course of audit, Statement of Expcnditure/Financial
Monitoring Reports and the connected documents were examined and these can be relied upon to
support reimbursement under the loan/Credit agreement as detailed below;
5560 001. Auarna an, A Block PostB 539t,/ww gar..in~r 80228911 ax080225353E-mail: agauKarn,tk2cgoi websit http:/lwww.agkar.cag.gov.
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O/o the Accountant General (ERSA)
Karnataka, Bangalore
MEMO OF DISA LLO WA NCES
World Bank Assisted Proicet Loan No.8022-IN
NIL
Deptu A,.-ccantaH.ii General
Economic Sector-1
Annexure 1Karnataka State Highways Improvement Project - II
World Bank Assisted Project - Loan No.8022 IN
Statement of Sources & Application of FundsReport for the year ended 31st March 2019
(Rs. In Millions)Particulars Receipts/Expenditure Project to date
For the year
Sources of Funds
Opening Bank Balance -
Government of Karnataka Funds 2455.028 1 %97.207
World Bank Funds: 0.000
PPIAF Grant 8,973
Loan Funds 4835.338 18743.143
Total Funds 7290.366 34449.323
~Uses of Funds
Road Improvement Works 5094.414 26220.328
Highwy Financing Modernization Component 1795.426 5598.960
Road Safety Component 74.555 390.528
ad Se'tor Policy & Institutional Development 256.960 600.143
nere entl Operatng Cost69.011 388.275
0.000 1212.046
nd e 0.000 39.043
Total Expenditure 7290.366 34449.323
CoigBank Balance -____________
Ded S tan (Financj) Projec Director, - Acountant General,KSHIP Karnataka
kates:.t > A 7
T(his Financial Statement is prepared on a cash basis ofoccounting as per provisions ofthe Financial Riles and codesapplicrable'.
2. The Expenditure /gures ae nosed on mnonthly/quarterly abstract of Tally Software used for project accounts7 The receipt a: World Bank Loan Funds were accounted based on AfA release oIm Governme of India4 Highway Financing Modernization Component expeaditure Rs.1 795.426 Million inchides Rs.450550 Million
Ependiture out of Cumolaotive advance Rs. 790.000 Million released as ndvance to KRDCL for Resettlement &Rehaiitation and Land Acquisition activities.
5. Names ofAccounting onits whose financ;al statements ore aggregated to prepare the consolidated accounts are:PiU-KSHIP RangaOrc and foNr Project Divisions namely Tumkur, Shimaga, Raichur and Blelgaum.
6. Durin the FY 2018-19, the GOK released Rs.7255,300 in towards KSHIP-II (W Project) and Rs2455028 mn shownas amt o0GOK grat received represents the net amonit of GOK grant utilized towards KSHIP-11 after reducing
Sill xpetidlitrie (Rs 6 621 M7n), expenditure incurred towards recurrent cost/salary expenditure (Rs.84.235 mn),and. reimbursement received from ½orld Pank (Rs.,V835.338 in) and odjusting mobilization advance recovered duriiigth yemr (Rs. 15451 m' rom the total expenditure of Rs 7396.676 mn,
7NThe Prje' EPenditure to date inc/udes expenditure towards KSHIP-lI only and does not include expenditure towardsH P s 93.338 mn) and reciur rent costs (Rs.237.1418 in).
Annexure 2
Karnataka State Highways Improvement Project - II
World Bank Assisted Project - Loan No.8022 IN
Reconciliation of Claims to Total Applications of Funds
Report for the year ended 31t March 2019
Amt (Rs. Million)Schedules Previous Project to
Current Year YeratYear date
Bank Funds Claimed (A)
IUFR-Application No.56 323.092
IUFR-Application No.57 129.112
IUFR-Application No.58 426.238
IUFR-Application No.59 417.595
IUFR-Application No.60 35.524
IUFR-Application No.61 469.709
IUFR-Application No.62 438,368
IUFRApplication No.63 368.189
IUFRApplication No.64 66.025
UFR-Application No.65 132.907
Funds C anied for the year Ref Schedule 1 2806.759
Less Claims of previous years IUFR 0.000
Funds claimed for the current year(A) 2806.759
Tota Expen iture made (B) 7290.366 8551.088 34449.323
penditure as per books of account 7290,366 8551.088 34449.323
Less, Expen diture Not Claimable (C) Ref: Schedule 1 3939.290
Expenditure Not Claimed (D) 01Claimable Expenditure (F) = (B)-(C)-(D) 3351.076
Word Bank Share (E) 2806.759
C aims in excess of Expenditure (A-E) 0
De c 7e'itrFitiance, ProJcct Director, KSHI Accountani GeneLal,KSHIP N Karnuatakaz
Date-
1) Totl expenditure made during theyear (B above) must be the same as the Total Expenditureshown on the Statement ofSources and Applications ofFunds.
Karnataka State Highways Improvement Project - II
World Bank Assisted Project - Loan No.8022 IN
(Rs. In Millions)
Disbursement Category and Expenditure for the year ended 31.03.2019
Eligible ClairnDisbursement Category Expenditure %
Expenditure Amount
Consultants services, training, studies,Incremental Operating Costs under Parts A.1, A.2, 277.025 178.176 80% 142.541
C, and D of the Project
Consultants' services, training, studies,Incremental Operating Costs under Parts B.1, B.2 206.745 104.818 80% 83.853and B.3Goods and works under Part A.1, C,
2324.821 2438.593 80% 1950.876and D of the Project
Goods and Works under Part A.2 of the Project 2893.094 174.635 100% 174.635
ICdr and Works under Part B.2 of the Project 1588.681 454.854 100% 454.854
Froi End Fee 0 0 0
Total 7290.366 3351.076 2806.759
Beakup claim amount:
Rembursement claimed during 2673,852t- period (Ref. Schedule - 1)
Pend ng claim amount as of 31.3.2019 132.907(!UFR Appli tion No. 5)
Total 2806.7591
D:tfre yvFinance, rojec. Director, KSHIP Accountant General,t e Karnataka
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