OFFICE OF THE ACCOUNTANT GENERAL (AT), ASSAM, … · 2017. 1. 5. · 2015 ad directed to explain why action as per C1. 59 of GCC for funda lr should not be itated However, ow ig to

OFFICE OF THE ACCOUNTANT GENERAL (AT), ASSAM,MAIDAMGAON, BELTOLA, GUWAHATI-781 029

#.Eco-1.2/IR/37-1/2016-17/391 'tTi :13-12-2016

The Chief Engineer (ARIASP&RIDF),

Cum Project Director, (ASRP),

World Bank Aided Project,

Fatasil, Ambari, Guwahati-781025

f497: Project Director, Assam State Road Project (ASRP), Guwahati, Assam i ET3WA qT

2015-16 ET fftauT qfi o I

1 tUT/Sir,

I am to forward herewith the Inspection Report on the accounts the Chief Engineer

(ARIASP& RIDF) cum Project Director, Assam State Road Project (ASRP), Guwahati, Assam,

for the period from 01-04-15 to 30-03-16. It is requested that the first reply to the Inspection

Report should be sent to this office with comments of the higher authority, within 1(one) month

of the date of receipt of the same.

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

Inspection Report on the accounts o the Chief Ergineer ARIA

cum-Project Director, ASP, World Bank Aided rojec F tas A

Guwahat o the1year 6

PAR-I-

A. Introductory: The accounts o te Chief Engineer (ARASP &

Director, Assam State Road Project (ASRP), Guwahati, s for cer a or

Bank Aided Project Loan.No.8136-TND for the year 2015-16 st a e

from office of the Accountant General (Audit), Assam, G t

C&AGs DPC Act, 1971 during the period fror 18.10.2016 to 31102016

B. 1ncumbny: The following officers held t chrg of the Chief

RIDF) cum Poject Director, ASRP, Guwahati, Assam and acted as) D

O ficer(DDO) during the period cored b

S No. Name of DDO Designatio

FT o

I Mr. Ranjeet Kr. Das CE/PD 0 0 20 2

2 Mr. Rajesh Kemprai d- 0 206 3 0

C. Fun received and expenditure:

Ÿear Openuing Fund Ote e Total fn Fnut-1 zd

Head of balance ceived eceipt availabl ASR

account incl. sb APCPinterest

2015-16 7506.51 15600 49588 23602.39 15668 02

5054

r Position of outstanding IRs and ParasPeriod of IR O utstanuding Paras C iment

Outstanding Part-I B.Rsand Para-l.Mobilization vace 43.70 Crore)

Para~s for theYear 2013-14 Para-2 Non submission of UC ( 43.23Crore)

Para-3 .Closing balan D-Para-4. Parking of n D

2014-15 Para-1.Extra comitted liability(Z 423.74 ai) T zI

Para-2. Payment & non adjustment ofMob.Advance of Z 293967 lakh

Para-3. Inordinate delay re riLD( 244

lakh)

Para-4. Non submission of UCs (Z 6536.64 lakh)

E Disclaimer: The Inspectio Repo s b prepar o t as

furnished and records made availabe by the Chir A

Director, Assam State Road Project (ASRP), and Guaat sam of

General (Audit), Assam disclaims any responsibility for a i a

informatio on the part of the auditee.

Paral. Improvement and Up-gradation of SH-32 (Borhol a- rong

observations thereof

L Package No ASRP/PISI/NCB/SH-32/4

2 A.A No. & Amount BPC272/2011/15 de 602013 = 6,

1 T.S. No. & Amount CE/ SRP/62/201 / ad 0 20134

4. Contract Price :-Z29,40,7/0,93300

5. Name of contractor Suprem If st c iad

6. L.o.A No. & date No,CE/ASRP62/201 /65 datd 100 0

7, No. & Date of notice to proceed with the work(1)(oiginal):- C

dated 02.03.2013

8 Intended completion date as per contract

(i) Original:- 30 months (01.09.2015)

(ii) (Revised) (after granting 1st EOT):- 29.02.2016

9, Revised (after granting 1st EOT) 29.02.20

10. Up-to-date payrent (As of March 2016) -

11, Up-to date physical progress (3 1.032016):- 735%

From scrutiny of relevant records, the o s tions

(i) Extra committed liability due to sciss o wor (?8.52

In terns of Clause 17 of the conditions oe tn de d

completion for the entire work was 30 t c

i.e.01,09.2015. As stated r heContract Data of e e ,i

date for each section was a er:-

Section Length to bPcornpletdoinec

Section- 5 Km o t tfo date 1

Section-2 7.53 K 30othsfo t &'-

As the notice to proceed w t vs iu v

CE/ASRP/62/201I/Pt/76, dated 021032013 d wo si wa 1anded

May 17, 2013, the intended completio da o -1 e. 5 K

01,03.2014. The contractor was paid a mobilization advance of /1,47,03,

dated 31.05.2013. The contractor, however, failed to mobilize the site wite

passage of 5 months from the payment of the mobilization advance (26-09-201). Th sto

pre-construction activities like (a) submission of resed

methodology (b) quality control procedures proposed to ae d e r

environment (c) plans for establishment of contractor's office cr

campus, laboratory Wet Mix Machine (WMM) plant, bituminous ii a

including permission from concerned State Pollution Control Board/Ein tA

(d) details of CVs for key personnel for Egneer's appr val were not s y

even after six months of the date of coi m-eement(26 0) 213).

Regarding non-mobilization of necessary manpowr a y b

dated construction programme as required under clause 4.3 (C) of ITB- and

contractor was reminded by the Engineer (CSC) several times and w ed

CL59.2 (b) of GCC (Termination by Employer).

A number of deficiencies like poor mol iie

machinery/equipment, non-submission of work programme etc were birugh to the notice of the

contractor (02.05.2014) on site visit of CSC ai o 300 0s

served notice to the contractr (29012015) t no work was bein ee a

2015 ad directed to explain why action as per C1. 59 of GCC for funda lr

should not be itated However, ow ig to ea c a

within the R,O,W -ad providing indra f l 0cnu th cn

contractor was granted EoT (29.08.2015) fo oplio of co

However, against the extended date of com pletion 0 1 e conato

any work during the month of I ay-Frar 2016, as a o

inspection of the work site by the Exe cutive-Egineer, PWD, Goaga, Se v

Project Manager and field staff of the ctactor on 0702.2016.

As the extended period of co c had e expired on 29.022

could execute only 7.21% of the w during t contractual period in

repeated notices by both the Engineer and the Employer, the workw e

and the contractor was asked t a d ie site on 23.05.2016 c c

work,

Consequent upon the rescission of work and based

Engineer (CSC furnished (09,07/2016) a balanc whic

employer (ASR-P) The abstract o cost of the balance ork s marize

Origina contract price B

mea,su-re

Z29,40,70,93340 Z27,08,93,156053

Accordingly, the ASRP notice or a copi N

No.CE/ASRP.141/2016/4 dated 0.8.2016 s for c s

tendering by September 8, 2016 an d t0 0 o thesa c for tv

up-gradation of SH-2 (Borhola-Goronga Road) from Ch.37,00 m

work) at an approximate value of Z34,65 crore.

As such, failure in contract management of the employer and n

in adhering to the time- schedul e/contract agre ent led to resci of

consequent mcuring of an extra committed a pt n c

out below:-

Original cot t Up-oate Value of Value obaa

price pabyment aewo work( d o

(M ad APWD O o

(1) (2) (3)(4

29,40,70,933 3,28,07,14 21263791

(ii) No - ecovery of additiona cost for co t on of b c o 6

In terms of Cl 60 of GCC of the agre an aou 20 ork

not completed representing the employer's addior o o

recovered from the defaulting contractor. Hovevr, the ernpl s

_5.23 rore (20% of Z26,12,63,791.00 being the cost of E

fro- the contractor, despite the fact of availability of only 1 2 d

the liquidated value of Bank Guarantee(BG) against t porace

along with retention money and withhe d amount from- the c tor's bill o

1. 1.Performance security:- Z 1,47,04,000

2. Retention Money:- Z 13,67460

3. Withheld Amount:- Z 93it1

Z ,6,5,194

As such, the chance of recovery of Z 3.61 crore(5,23 crore e

additional cost of the balance works recoverable o conac o

However, the contractor's liability statement/final settlemnt accountbaeonteicmle

final bill was not been processed as yet During discussion, the PD o e tha

recovey woldbemade afte settlemen tof th icomlt ainb

(iii) Excess payment to contracto 7963 l

As per measurement, the ae ofteba ce work was 2708

value of Z 29,40,70,933. As such 2,31,777 was the value execr

amount of 3,28,07,142 as id to the contractor,

796,29,365 against the ee ted value of Z2,31,77,777.

Further, against the mobiliztion advance of Z 1,47,03,547,oly Z32,26,268 w austed

rendering an unadjusted mobila adac of (1,14,77,27

(iv) Non-recovery of idditional srit for nb e bis 782 k

The contractor was to furnish an additonal secur for unbalr

37,82,000.00 having validity up to 28 days from t i nteed dat

contract agreement as intimated in the LoA(August 10,2012), whic

the contractor in the form of BG(No, 503132BG000395 dated 09.08.202) y a

Bank of Patiala, Nariman Pt. Mumbai with the validity up to 31.10,2014.As tin

completion of the work was extended to 28.02.20 16,the BG against the additio

security was also required to bere ldaed up to 28.03,2016 in tes o gr

whch dhedarte secutyagaespaymedts

to the extent of Z37.82 lakh

During discussion, the PD, hover, stated cessary reover uld be a e

settlement of the incomplete final bill.

(v) Non revalidation of contractor's Insurance 7iability(Z312 cre):

As per Cl 13.1 of GCC of t agreement the contractor's A I ( pic s be

validated till the end of the d' lihbility period i.e. one year frn the n a

completion. In the instant case as the intended completion date of ae rk was exte

28.02.2016,the contractor's al risk(CAR) Policy/Insur e was e e P-to

28022017 The conractr, however I the CA Polic

(No.53070044120320300000001) covering from 27.03.213 t-o 26.09.2015,which s b

revalidated till rescission of the work. F e as

data, the proof of insurance requirement for pso n

and for contractor's employees was yet to be submitted Despit non-submissioo theirequ

insurance policies, no action as per the contract agreem /as taken by the ale

SI No. Item Mirimum cover for ximu

nsu anes

1 Works and Equal to contract amount .

Plant and Z29,40,70,93300

materials

2 Loss or 10% of contract ao 0,4% of he

damage to Z2,94,07,0930 price

equipments

3 Other 5% of contact o 0 00 tc o

property Z1,47,03,547,00

Total

As such, an amount of Z35.29 lakh remained dedu /r(0

payment due to non-coverage of insurance till the DLP.

During discussion, the PD stated that, t aount s e

to non availabity of clause in the agreemt earding the o

however not acceptable.

Comments of the Government in regard to the para are ivited

Para-2. Rehabilitation of SH4-10 (Nal ar to Baganpara vi amdha i a

KM-KM2 (Ch angsai Sassa Road)osrva s t

1. Name of the work: Reh abiitation of SH lb0 o as

Road) and KM-KM 2(Changsari Sassa Road)

2 Package No. ASRP/REH/NCB/5

3. AA No. and date :-27&20 f/C c 2012

4. AA Amount:- (0) 21,88,29,94400

(R) Z22,74,94,932,00 eN 36/2/1

5. TS No. &date:- (0) CE/ASRP/79/201 Dt.

(R) CE/ASRP/79/2011/15 dt,

6. TS Amount:- Same as AA Ao unt

7. Name of the contractor: - M/S B.N. Sa

8. Contract Price:- (O)17,66,43,64900

(R) Z22,52,42,50000

9. LoA No, & Date:- C-E/ASRP/79/2011/Pt/ 3

10. No.& Date of notice to proc it the work:- CE/ASR/79/20

I I ntended corrpiction date: -18 ioth sfroi thc dateof co12 Up to date physical progress:- 1125%

13 Up to date payment Z2, 20, 3 8,712.00 (Vr, No.47 dt 13062014)

14. Status of the work: - Terminated on 07.01.2015

From an in-depthstdyo rcvat od o t o

made:-

(i) Loss due to nonrecovery of additional ost for ha inc woks(403

It is evident from repeated eides ssd t ecotracorb

contractor had not carried out several prec stcon ctes

than 2 months of commenceient of the work (15.T2013) as e

1 Submission of work programme on realistic basis;

2 Setting up laboratory with all equipments and plants

3. Submission of list of key personnel with their for apo

4. Submission of reports of sub-soil inve of

Baganpara;

5 Submission of all required tests of construction materials.

However, even after a lapse of more than 5 months from t

proceed vith the work, the physica progress of work as October 08,3status of the folowig activities: -car edut by the con

SI .No. Activities

1 Progress of approval of testig of materials (Soil,Stone, Sand, GSB t, Bitumen,

Rnoc nt)

1 Methodology N

SWork programme

Environment Management Plan(EMP

5 Quality Assurance Programme(QAP)

6. MPR

Bridge confirnatoyboig

Bridge Design Review9 Approval of key personnel

Further, after a pse of 10 mons period from the date of c

(24,02.2014), only a physical progress of 3 per cent was achied w

mobilization of men and machineries, non collection i

construction work, non- installation of WMM Plan, si v

start toend of DLP as stipulated in clause 13 ofCC, dcieit orb

labs than actual requirement for m taainin g qtrol etc

Asevdent ro the Engineer's letter to the contracor(2072 )submitted by the contractor, the work was to be completed i0 h v

had otinstalled the Plants for carrying out WMM, BM and SBC

quantities of materials for those items of work in spite of several to

Records further reveale a parsu tosaggesi ns of t

his visit to the work site on 07.08.2013, prese WD and r a

modifications i the scope of work and fraing of revised estimate and a

Feb 2014 the interded date of completion was xte ded to 2

after epeatedre nders, failed to install Crusher, W I it

08-2014.

The Engineer in-charge in iaed tie PD, WBA Projects (06.0120 5) that e c t

had not executed any works since 6 De cber 2014,occurring a fundae b

per Clause 59.2 (a) as the contractor had stopped the wor F more t s y

PD, having invoked relevant contract clause of GCC te it Ic a

instruction to attend the site of work o frinal mea r of rks on y

Accordingly an incomplete final bill vide IPC-4

.3,84,76,076.00 was submitted by the Division after effecting all t

Retention money, Secured adva c nd 20% of the value of balanc 2

which was, however, yet to be fmalized. in the men time, the co

(No.4/2015) in the Court of the Addl. District Jig o2 irupM a N ) Pr

Director, WA Projects, PWD Assan No .2 EE, PWD Nalbari St Road I

Bank, Rehabari Branch as respondens restraining fror encashig or r

,1,17,98,125.00 covered under eomance sec ity B.G ae 0

Performance security for un-balanced bid valu BG (5,36,000) and

security B.G (Z24,29,945.00) until further orders n t court with te

16.02.2015 before the Court, as ordered by d oe

(28012015) by an interim order the Court instructed oracroe v

B.Gs until settlement of the case. Acordingly th vidiy

30.06.2016.

The value -obace work,con u cminaio

0,12,80,483.00 as worked out below :

Revised contract price 50

Vae of work executed as per tender/BOQ(-)2 396217 /00

Cost of balance work 20,2,80,483.00

Thus 20% of value of balance wok c o 4,02,56,0970 v

from the contractor in terms of clause 60 of CC bein the additiona s

omplethe balance incomplete work However, as the contractor'

1,17,9812500 being the performance security sub In the R

short and restrained for encashment due to being sub-j Udice , cth

to the tune of Z4.03 Crore.

(ii) Extra cormitted liabi ities due to re-avardi g contract ( 6.5 crore)

osequton terminao ofte contract vork estima e

undet Package No.ASRP/REH/NCB/5-A, based the current SOR (20

a. Original AA amount Z21,88,2944,00

b, Revised AA o 422,, 00

c Work aread exeeuted

d Balane n ork cluding works already executed 2

e. Totale-revised estimated costs incluing physical

Contgencies of 1%and e o e o 5%

Accordingly a revised AA for the aae ortiaf

GoA PWD (No,RBPC,36/2014/57 dated 15065 T fo t o

(ARIASP & RIDF) Assai (CE/ASRP/27/2015/ 6 0

Subsequently the balance work ws awarded to M

Ltd at a bid price of Z26,69,80,34900 vdc is F oc roeed

with the intended completion period of 18 months.

As such, owing to re-awarding of the work tot so c

sustain an extra committed liability to the tune of 6,57 crore as worked out below:

Revised Contract price of original conrac C22,5 2 ,0.00

Less value of work already ecu 3 S3 170Valueof balance work 20,1 8 0Re-awarded c 26 ,80,4900

(-) Value of balance w ork \_20j 0o8300Extra committed liability involved 699,866.0

(iii) Non-reva idation of contrac rs insurance (27,03 )

In terms of clause 13.1 of GCC the periodo c geof iun b

should be from the start date of the work to the end of the dfcs t

instant Case, as the intended completion te of th wok wasextend

contrators all risk (CAR) policy/insuracewas r e toe c o 2 2

contractor, however, submitted CAR policy Cov r m 09.t 1 A

,the employer is entitled to affect te iuace w ic the contractor 0

recover the prerrum from payments de to the ac in terms c

provided in Cont c Data as worked out below:-

Si No. Item Minium ver for Taimum

Insurac

1 Works ndPlat Eua t contract amount 0 4% o

and materials =22,2,42,50000 cnc pice

2 Loss or damage to 10% of contract amount 4 oth

equtprents =2,25,24,250.00

3 Other property 5% Of contract 0 0ot

amount= 1, 12,62,125 M c00rc

As such an amount off 27. 1 - . eddoble oe

payment due to non-coverage of insurance t DLP

During discussion, the Project Direct saed that the amount of

deducted due to non availability of clause in the agreement r digt

whit s, however, not acceptable,

Comments of the Government in g to th iaa re iv

Para-3 Non j of r zoco

As per clause 51 of Corct Data, the employer i.e. Ch E

RIDF), Assam or Project Directo, World Bank Aided Projec shal il

the contractors, The advance isto be id with percentage ddcions o

certified by the engineer unde h contrac Deductions shal o mmen

Certificate following in which the otlof all sh paymnts to the oit

than 15 percent of the contract price o ts o t en

advance, whichever period conclud alir d sh a t a e t

all interin payment certificates until such time as the advance has be a

that the advance shall be completely repaid prior to the expiry of original timeo for co aeIt on

Mntiowas made in the Para-2 of te last in o o

regarding nonadjustment of mobilization adnof 2 7 1 a 2

scrty of records during the current audit reh Projet Dirc

o mobihzation advance to the 00 (a2 060 o 9 0 +

17, 5946.00) against whic a o o 7382,44600 ad

adjustment of mobilization of Z21,68,73,469.00 was not completed evo

coipletion and thereby extending undue financial benefit o ti

69 Core thedetails of which are as under:-

Plkage Name of 1 advance 2"d advance AdvNo contractor (T) () Rcvrd

SH-46/1 M/S DRA- 57837460 57837459 28918239Bra maputraInfrastructure Ltd(JV)

SH-3/2 M/S Shivalay- 35650999 3650999 10851128 050KCC (JV)________ __

SH-31/3 M/S ANPL-MPA 28135733 2813733 4915(JV)___ _

SH-32/4 M/S Supreme 14703547 00 3226268 1InfrastructureIndia Ltd

SH-22/7 M/S Shivam 32397932 3239793 39864880 2490 8 0Bhartia(JV)

SH-42/8 M/S JCCPL- 25200000 00 11492624 10MADHAVA(JV)

SH45/9 M/S Sweety 13537613 00 2073746 4~nfrastructurePvtLtd

REH-2 Super Infratech 8633185 21137324 28339649 08Pvt.Ltd

21,60,96,469 17,51,59,446 43,82,446 2,8 49

The Project Director stated t djus an m ad ga t

bills as stipulated in the contract agrmt e lanc motswo be

bills are submitted for paynments. Further due to varIUs a uS, co

fromthe original intended date of completion accor recover

advance would be made before expiry of exte date o ompletion.

The reply of the Project Director is not pla l as in alle

conpleted. Concerted effort m be made to recover he o Izati o f

under intirnatio to audit.

Para 4 Delay in execution o

imposition of Liquidated Damage for 3418.0 a

As er clause 17 and 8 oft na s o

commence execution of the works on the start date and shallr o r

with the prograrme submitted by the contractor, as updated v

and complete them by the intended completion date,

Scruty of Progress Report submitted by the Proj Di oimprovement/up-gradation and widening works were awarded t ee a

March 2013 and 17 June 2015. Out of nine works, six wr o

1st milestone/Sec- and the works were not ope ate T

milestone/Sec-IL It was observed that against t prie

department had incurred an expenditure of Z8268. n respect of

2016. As per progress report, the physical progress of these works was ep cto 59.55 percent, as detailed below:-

Name Length Contra Atofthe o the t paid onracor Sc-lwork roa Price(Z) (f) to

bep

completed-

SH- 3513 71020 845.95 Shivalaya 20.3/2 KCC (JV)SH- 1735 562715 3322.60 ANPL-MPA 831/3 (jV)SH- 253 29401 32807 Suprele32/4 If rastructure

India LtdSH- 22K 647959 2675 82 h vanrn22/7 hart ya

SH- 6Km 507044 851 81 M/S JCCPL- 10042/8 adhav

__ (JV)SH- 1095 270752 244 49 Swety445/9 Kifrastructure

~8 K

Pvt. Ltd

As pe Clause 49 of the Contract Agreerent (Geneal) the Cp

damages to the Erployer at the rate per day stated in the rc DIt o

copletion da is later than the Inended Corpletion Date o whol

milestone as stated in the contrat a h total amout li ad da s

the amount defined in the contract a. But in the th

any liquidated damages for delays in completion of orks as per es

contract data. The details of non-deduction of LD ey om the abo

vorked out as under:-

Name Date of Date of completion of LD. amount to be deducted as per Contra ao fF th ommeneWih U t th 5eto// o f3Lwork -ment effc date of 10 ieston dasmun Tta

Section- Section roMeston Se-Iaon

____ ____2015-16) a h

SH- 01.03.13 3105.14 3 0815 0106.14 108.15 14 03/2 EOT raed up-to 28.0220_6 n the mo o 8/

Š 0 03 13 28.02 4 28.02.5 203.31/ EOT grantedSH- 02.03 13 01.03.14 31 08J5 1.03 14 3132/4 FOT grnted upt ru.o.gm

0.03.16 3L.S- 20.0313 1 9.03.14 1909 5 20.03 14 1922/7 ___ _ EOT granted 1 o 1 U the on ofSH- 20,031,3 19.03.14 190315 20.03,14 19.09.15 9 942/8 EOT granted po 19.09~206 o in otSH- 230813 22.0314 2208J5 23.03 14 2 08.1545/9 EOT granted up to 2202.206 6 te

23.02,16 32116 6I

DuIrg exit co ferce the Project Directo cot

impositio of L) could not be applied due to reasons lik d v

contract agreement for non settlement of LA cases, dela i Ing R

ho-ders like Power Department, PHED, Forest Deptnt T or

involved. In view of smooth execution and completion of work and

from tffcon racors side LD had not been imposed.

The repl of the Project Director is n plas as

requisite criteria before taking up any project. F n all thecasens r

the contractors, inspite of allowing EOT, the contractors to co leh rkwh

extendedie or completion of the proj suc ciust s 34

stands recoverable from erring contractors.

S Nonsubmisson of Utilzati etiat rstg in otune oft6662.79 a

During test check of records of the Chief Engi n r, PWD I

Project Director, World Bank Aided Projects, it was notic that

vas transferred to different Deputy Comrnissioner, A o of APC La F

purposes of land acquisition, electical utility itig t e a

works respectively (improvement/up-gradation and i of Se H d

period fron 2013-14 to 2015-16 through Ban draft/Cheques eti

certificates for ýf1902.30 lakh was obtained foi the grantees leavingi

6662.79lakh till the da of audit (10/2016) as shown below:

Year Purpose or which e amoun ilAmout Amount

2013-14 Land acquisition 230593112 93 9Eletnrical utility shifting 209574169 2388888 6 8

Water pipeline shifting 24599575 159003 Ö 0Removal & cutting of trees 1459814 2833Total 49364998 189411 604238

2014-15 Land acquisition 89237 58625Electrical utility shiftig 144057344 79274 9Water pipeline shifting 6241496 00 4

emoval & cutting of trees 005829300

TotaR 24,536,8 6 22015 16 Land acquisition NILN

Electcal utility shifting 121498840 48959 2Water pipeline hsifting 6426480 NilRemoval & cutting of trees 3852909 N82

Total 1317782 48)5936 1688Grand total of 2013-14 to 2015-16 85,50,23 19,02,29820 62

From the above, it was seen that utilization cr

fund of 8565.09 lakh (Z4793.65 lakh,+Z',2453.66 lakh 1 k f

2015-16) was received till the date of audit (Oct.2016). s per o n

organization, UCs and monthly po ess reports of wo we be u

and financial progress. But UCs an ot progress rept against tI r

had not been received from the grantees as of October 2016 with e

months (three and half years) as shown in the State (e sec t n

Chief Engineer, PWD (ARIASP & RIDF), Assam oe DIe Wod

had failed to obtain the details records (APRs/beef a ist etc) fro t

Thus due to non receipt of utilization certificat alg withlev

funds by the grantee organizations to the tune of Z6662 79 akh,

Steps may please be take toobtain te UC- ti-ao~

Para:- 6 Divers or of fund (ASRP, IRDB- Loan No 8136-IN) for payeoe

unde IFD (TrustFund) s 41, 7

Scrutiny of Anual Financial temen/ boo a Iter u

Report submitted by the Project Director, ASR e o IBRN

year 2015-16 revealed that e oectDireo ARSP diled an amount 115,24778.0 out

of Loan fund towards payrent bltes of PIWRD zti c

Assisted DFIDTF Grant during the no Jul 2015 su ct to rec

was booked as Advances under Currt sses(avaneslabti)

(lRDB Loan No.8136-IN) 2015-16 It may dhat the aboe

for utilization of grants in the month of July 2015 without obtainings

Govemrr Moreover, the loan fimd of ASRP amounting to Z 1,15

ec,oupe fri DFID TF Grant (10/2016) alto -imbus

subittedby he oect Directo A u FT

ur ag exit cnference, the Project Director stated that ri

dead in a oje i.e. July 2015, it was informed by the

A. f Ecnomic Affairs, Ministry of i Govt.

outndibaaneaounting to US Dollar 209,349 o b

projectLdue oteapreciation of US Doll vue. As r as no bu pu

for the FY 2015-16, the amount was incurred as loan/advance from ASRP tc

the APCP grant. Govt. of Assam considered the amount in the budget provision for the

FY 2016-17, which was considered as approval. Demand against budget provision would be

placed and the amount would be written back to ASRP.

Further development in this regard may be intimated.

Para-7 Discrepancy between Bank balance and Cashbook balance (Z4,40,86,837.86)

Scrutiny of Annual Financial Statement/Cash Book of the ASRP and Bank Statement of

Saving Bank Account (No: 551802010005117 kept with Union Bank of India, Hatigaon Branch)

revealed that there was a discrepancy of Z44086837.86 between the closing balance as per Bank

and that of Cash Book at the end of March 2016 (as on 31.03.2016) as detailed below:-

Closing balance as per Bank Statement as on 31.03.2016 Z 82,59,98,873.86

Closing balance as per Cash Book as on 31.03.2016 Z 78,19,12,036.00

Difference Z 4,40,86,837.86

It was further seen that monthly reconciliation was not done during the period covered by

audit (April 2015 to March 2016). Reasons for non-reconciliation of closing balance of Cash

Book with Bank balance may please be stated to audit. Immediate steps may please be taken to

reconcile the discrepancy under intimation to audit.

PART-III

NIL

Sd/-

Sr. u iricer/ E.S Sr. Deputy Accountant General/ES