GOVERNMENT OF ANDHRA PRADESH

FromDirector,WD & CW Dept(AP)., andState Project Director,ISSNIP(WB)2nd floor, Swarna Jayanthi ComplexHyderabad.

ToThe Under Secretary to Gol,Ministry of W & CD,Shastri Bhavan,New Delhi.

Lr.No.2810/IDA-ISSNIP/2014, Dt: 21.04.2015Sir,

Sub: WD & CW Dept. - ISSNIP - Submission of Audit Certificate inrespect of World Bank aided ISSNIP (Credit No. 51501N) for theyear 2013-14 - Reg.

Ref: 1) Your Lr.No.8-1/2012-WBP, Gol, MWCD (CPMU) Dt27.01.2015

2) Lr.No.PAG(G&SSA)/SS-III/Unit 1/2015-16/01 Dt10.04.2015 of PAG (G&SSA), Andhra Pradesh &Telangana, Hyderabad.

Kind attention is invited to the reference 1st cited and I would like toinform that the PAG (G&SSA), Andhra Pradesh & Telangana, Hyderabad hasfurnished his report for the period 01.04.2013 to 31.05.2014 on World Bankassisted ISSNIP (Credit No.5150-IN) in the reference 2nd cited. The copy of thereport in enclosed for consideration and necessary action at your end.

The Audit report certified for an expenditure of Rs 2,08,80,865/- for theyear 2013-14 upto 31.05.2014.

However it is submitted that the statement of expenditure for the period01.04.2013 to 31.05.2014 is for Rs 5,01,54,512/-. The date of 31.05.2014 isadopted for Audit instead of 31.03.2014 due to bifurcation of State of A.P on02.06.2014. The A.G has classified the amount of Rs 2,92,73,647 as ineligibleexpenditure for the period of 01.04.2013 to 31.05.2014 on the followinggroundsS.No Reasons for Amount Remarks

Disallowance1 Expenditure incurred 11759121 This will be included in FY

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after 31-05-2014 2014-152 Balance/Unutilisied 8907264 Carry forwarded to 2014-15

amount as on 3 1-05-2014

3 Not drawn/lapsed/ 2294325 As it is lapsing of funds and it

remitted to treasury will be used by including inbudget of next financial year

4 Expenditure on capital 1631687 This includes Rs 12,49,187items pertain to Office Furniture

procured for SPMU underprocurement planAP.G.01.SPMU andAP.G.02.District. The DistrictCollector, Medak has purchasedinverter for Rs 37,500 for officeuse and Distrcit Collector,Nizamabad procured steelalmaras for Rs 2,50,000 foroffice use.

5 Non production of 3476925 The records may be produced inrecords next local audit for 2014-15 and

get it included in eligibleexpenditure.

6 Hand receipts not 1204325 The receipts will be gotcountersigned by CDPO countersigned by the CDPOs

concerned and get it included ineligible expenditure.

Total 29273647The following remarks are submitted on Audit Observations.

SI No Audit Observation Rermarks1 State share @ 10% Initially 100% drawn from State Budget. CPMU

while revalidating funds adjusting 90% only. ThuState share @ 10% accounted for.

2 Delayed appointment of This is due to administrative exigencyConsultants

3 Lack of Internal Audit The issue of getting accounts intenally auditedSystem will be examined and a decision will be taken

4 CDPOs did not submit Project document insists so and informed to PDsOriginal Vouchers to PDs as such. Circular instructions will be issued agair

now.

5 Expenditure wrt to Model Instructions are in place to incur expenditure onlyAWCs on OWN buildings but not on rented buildings.

However the criteria for selection for Model AWCand list of Model AWCs selected will bedocumented.

6 Non reconciliation of Will have to be done and compliance will beIUFR figures with AG submitted.

7 Non maintenance of Project document insists so and informed to PDsSeparate CASH book as such. Circular instructions will be issued again

now.8 Non furnishing of Project document speaks in terms of Components

Component details to viz Component 1, component 2, component 3 andAudit component 4. State budget speaks of HOAs. AAP

speaks of activities and pilots. As such componentwise details are not contemplated at CDPO level.This will be followed from 2014-15 onwards.However IUFRs are being submitted componentwise.

9 Non furnishing of Cash Action will be taken to get the records produced inBook and vouchers to next local audit.Audit

10 Expenditure not included True. The amount of Rs 9,20,000 was included inin SOE certified expenditure of Rs 2,08,80,865

11 Cash transactions noticed True. Circular instructions may be issued now.by Audit

12 Furniture with other The matter will be examined in detail and theoffices action taken will be communicated to CPMU and

A.G13 Non furnishing of None of them is part of SPMU records. OP/BP-

documents 10.02 was down loaded and produced and orthersare not avilable even in INTERNET

The variation in accounting figures of A.G and ISSNIP pertaining toAnnexure IV will be reconciled and informed.

Encl: A.G.Audit Report on ISSNIP Accounts for

2013-14 (Upto 31.05.2014) Sd/-

Director & SPD

For or SPD

Ak SNIP,A.P.,HyderabadCopy to Assistant Director, CPMU,MWCD,Gol,New DelCopy to Director, WDCW Department, Telangana, Hyderabad.Copy to all the then ISSNIP PDs

OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (G&SSA)ANDHRA PRADESH & TELANGANA

No.PAG(G&SSA)/SS-III/U- 1/2015-16/0 / Dat1e004.20 a

The Commissioner, a

WD&CW Department (AP) and

State Project Director, ISSNIP (WB), 6 A2 nd Floor, Swarna Jayanthi Complex,

Hyderabad. Directorate ot women DeveiopI'Sr & Child Wellare, GOAvt. at A.P.

Sit, HYDERAAD - 5DO 045-±&

Sub: World Bank Assisted "I ystems Strengthenmg and Nutrition

Improvement Project (ISSNIP) (Credit No.5150-IN) - Audit Certificate for

expenditure of SPMU, AP, Hyderabad for the period from 01.04.2013 to

31.05.2014.

I am to forward the Report of Comptroller and Auditor General of India for the

period 01.04.2013 to 31.05.2014 on World Bank Assisted "ICDS Systems Strengthening

and Nutrition Improvement Project (ISSNIP) (Credit No.5150-IN) along with the

following enclosures.

1. Audit observations (Annexure-I)2. Statement of Disallowance (Annexure-Il)

3. Statement of admittance (Annexure-lII)

4. Variation of Expenditure Figures(Annexure-IV)

Receipt of the above mentioned documents may please be acknowledged.

Encl: As above

Yours faithfuly,

Deputy Accountant General (SS-III)

Copy to:

1. The Principal Secretary to Government of Andhra Pradesh, Women Development

& Child Welfare Department, Secretariat, Hyderabad, for information.

Deputy Accountant General (SS-I1)

Saifabad, Hyderabad - 500 004 www.agap.cag.gov.in Fax No. : 040-23234157Phone No. : 23236811 to 23236819 E-mail : agauandhrapradeshl@cag.gov.in 040-23215185

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ONTHE PROJECT FINANCIAL STATEMENTS OF "INTEGRATED CHILDDEVELOPMENT SCHEME SYSTEMS STRENGTHENING AND NUTRIOTIONIMPROVEMENT PROJECT"

ToThe Commissioner,WD&CW Department (AP) andState Project Director, ISSNIP (WB),21nd Floor, Swarna Jayanthi Complex,Hyderabad.

We have audited the accompanying financial statements of the "Integrated ChildDevelopment Scheme (ICDS) Systems Strengthening and Nutrition Improvement Project

(ISSNIP)" financed under World Bank Credit no.5150-IN, which comprise the Statement

of Sources and Application of funds and the reconciliation of claims to total applications of

funds for the period 01.04.2013 to 3 1.05.2014. These statements are the responsibility of

the Project's Management. Our responsibility is to express an opinion on the

accompanying financial statements 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 from 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 management, as well as

evaluating the overall statement presentation. We believe that our audit provides a

reasonable basis for our opinion.

We are unable to express whether financial statements are presented fairly in all

material aspects and whether the same are in accordance with Government Accounting

Standards due to the reasons mentioned under "Audit observations" appended as

Annexure-1.

Hlowever, in our opinion, (a) with respect to Statement of Expenditure (SoE),adequate supporting documentation has been maintained to support claims to the World

Bank for reimbursement of expenditure incurred (b) except for ineligible expenditure of

Rs. 2,92,73,647/- as detailed in Annexure II & Ill appended to the Audit report,expenditure of Rs.2,08,80,865/- is eligible for financing under the Loan/Credit Agreement.

During the course of audit, SoEs and the connected documents were examined and thesecan be relied upon to the extent of eligible expenditure to support reimbursement under the

Loan / Credit Agreement.

This report is issued without prejudice to Comptroller and Audit General of India'sright to incorporate the audit observation in the Report of Comptroller and Auditor General

of India for being laid before Parliament of India / State or UT Legislature.

DEPUTY ACCOUNTANT GENERAL (SS-III)

Annexure-I

Audit Observations

Certification audit of expenditure under "Integrated Child Development Scheme

Systems Strengthening and Nutrition Improvement Project (ISSNIP) financed under World

Bank Credit no.5150 IN" for the period 01.04.2013 to 31.05.2014 in respect of StateProject Monitoring Unit and Unit Offices were scrutinised in Audit. An opinion has to be

expressed on the Project Financial Statements (PFS) furnished to audit along with all other

supporting records and documents. However, we are unable to express whether financial

statements are presented fairly in all material aspects and whether the same are in

accordance with Government Accounting Standards due to the following observation.

i) State Government did not contribute its share: The estimated cost expected to be

incurred on ISSNIP in the combined state of Andhra Pradesh was at Rs.242.37 crore in the

cost sharing ratio of 90:10 between GOI and State Government for a period of seven years

(in two phases) from the date of effectiveness of the project ie 26th November 2012(2012-13) to 31s October 2019 (2019-20) whereas the scheme was implemented from

13ti' June 2013. Central Project Management Unit (CPMU) has released an amount of

Rs.1926.21 lakh towards its share being 90% (between February 2013 and June 2014) andthe State Government was required to contribute an amount of Rs.214.02 lakh being 10%

to the scheme. However, the State Project Management Unit (SPMU) did not receive

contribution from the State Government. The amounts were discharged from

November 2013 onwards and the SOE was prepared initially up to 31.03.2014. Due to

bifurcation of state of Andhra Pradesh on 02.06.2014, another SOE was prepared for

April and May 2014 and a consolidated SOE was prepared from I't April 2013 to

31s" May 2014 and submitted to C&AG Office for certification of SOE.

ii) Delayed appointment of Consultants: The financial statements were prepared bySPMU based on the inputs provided through Interim Unaudited Financial Report (IUFR)

by the Project Director (PD) ICDS Office at District level, who in turn obtained the

information from Child Development Project Officers (CDPOs). From Is' April 2013 to

31" May to 2014 the SPMU monitored the expenditure incurred by PDs/CDPOs throughthe staff of the Commissioner, WD&CW, Andhra Pradesh. At SPMU level, the

appointment orders for Consultants (Financial Management and Accountant) were issued

only in September, 2014.

iii) Lack of Internal Audit System: No internal Audit System is in place for the project.

Moreover, as explained to us, the inputs through IUFRs provided by the PDs were not

verified by SPMU.

iv) CDPOs did not submit original vouchers to PDs: As per the scheme guidelines, PDs

shall be accounting units for the projects located in that particular district. The PDs would

be responsible for maintaining all records of advances, payment and vouchers in original.

Expenditure could be incurred by CDPOs of the particular block by drawing advances for

various activities. No separate bank account will be permitted to be operated at any

accounting units. Only Treasury system will be allowed for all financial transactions.

However, Audit observed that CDPOs are retaining original vouchers and supportingdocuments with themselves instead of submitting to PD offices.

v) Audit could not ascertain quantum of expenditure on Anganwadi Centres operatedfrom rented buildings: One hundred and forty-seven (147) CDPOs from 10 Districts were

covered under the scheme and under each CDPO, ten (10) model Anganwadi centres were

selected by the PDs for implementation of project. Thus 1470 model Anganwadi centres

were covered under the scheme. As per the instructions of the Commissioner & State

Project Director ISSNIP, Women Development & Child Welfare (WD&CW) Department,A.P, these model Anganwadi centres were to be operated from own buildings.

The criteria for selection of model Anganwadi centres by respective PD offices and list of

model Anganwadi centres so selected are stated to be not available with SPMU. In the

absence of (a) criteria for selection of (such) model Anganwadi centres (b) list of model

Anganwadi centres and (c) number of model Anganwadi centres operated through ownbuildings, Audit could not ascertain the quantum of expenditure shown to have been

incurred on paintings, repairs to buildings and other civil works etc. on model Anganwadi

centres operated through rented buildings.

vi) Non-reconciliation of IUFR figures with AG(A&E) figures:The IUFR figures basedon which SOE was prepared were not reconciled with Office of Accountant General(A&E), Andhra Pradesh & Telangana.

vii) Non-maintenance of Separate Cash books: CDPOs and PD Offices did not maintainseparate Cash Books which is a requirement of the Scheme. In the absence of separateCash Book, Audit could not ascertain from the common Cash Book maintained at theseOffices, the details like component wise releases to PDs and CDPOs, their drawals,utilisation and balances.

viii) Non-furnishing of component-wise details to audit: Though Audit has called forcomponent wise details from CDPOs and PD offices through SPMU, none of the CDPOsand PD Offices has furnished the details despite several reminders from SPMUs.

ix) Non-furnishing of Cashbooks, vouchers etc. to audit: PD office of Medak district aswell as 23 CDPOs (from Andhra Pradesh and Telangana) though attended the Audit, didnot furnish the Cash Books, BRS and relevant vouchers for audit scrutiny. Hence anamount of Rs. 34.77 lakh was proposed for disallowance (refer col. I of Annexure-ll).Further, CDPOs of Bodhan and Yellareddy of Nizamabad district did not attend Auditdespite several reminders by SPMU. Hence, an amount of Rs 4.16 lakh was proposed fordisallowance (refer SI.105 & 111 under Col. I of Annexures 11).

x) PD Office, Nizamabad district and six CDPOs of Vijayanagaram district have bookedan expenditure of Rs.3.00 lakh and Rs.6.20 lakh respectively under certain heads but thesame was not included in the SOE.

xi) Cash transactions noticed by Audit: Most of the PDs and CDPOs met theexpenditure by way of Cash, which is not permitted under Government Rules. The amountto the extent noticed by Audit was Rs.23.81 lakh.

xii) The SPMU has procured capital assets of Rs. 24.94 lakh. It retained assets of Rs 9.25

lakh at SPMU office and despatched assets of Rs 3.21 lakh to three districts of Andhra

Pradesh(Vizainagaram, Anantapur and Kadapa).

However, (a) assets worth Rs. 6.26 lakh were despatched to seven districts of

Andhra Pradesh which were not covered under the scheme upto31st May 2014, (b) assets

worth Rs 1.22 lakh was despatched to three districts of Telangana (Ranga Reddy, Medak,

Mahabubnagar) after 3 1s" May 2014 and (c) assets worth Rs. 2.53 lakh was despatched to

the Office of Commissioner, WD&CW, Telangana and Rs 2.46 lakh to the Office of

Commissioner, WD&CW, Andhra Pradesh which were not part of the scheme after SOE

date.

xiii) Non-furnishing of documents: Though as per the scheme guidelines, SPMU was

required to furnish the following documents, it did not furnish the same despite requisition

by Audit:

(a) World Bank's project appraisal document

(b) Relevant legal agreements.(c) Copy of World Bank's financial management, assessment of the project entity

(d) World Bank's policy document such as OP/BP-10.02(e) The World Bank's internal guidelines on financial management that includes

financial reporting and auditing requirements for the project financed by theWorld Bank

(f) World Bank's disbursement manual.

Deputy Accountant General (SS-III)

ANNEXURE-IIStatement showing details of disallowance made from the expenditure incurred during the period 01.04.2013 to 31.05.2014 in r/o. World Bank assisted

"ICDS System Strengthening and Nutrition Improvement Project"

Reasons for disallowance/amount of expenditure disallowed (Rs.)

Not-drawn/S. District PD/CDPO Compon incurred after Balance lying expenditure on remitted Non-

No. District PD/CDPO ent .Edater unutilised but expenditue from/to production of others TotalSOE date i.e Capital items31.05.14 shown as exp. treasury but records

shown as exp.

A B C D E F G H I J KI Adilabad V II 100000 1000002 Adilabad (U) II 100000 1000003 Asifabad Ill 44100 441004 Asifabad II 100000 23025 1230255 Bellampalli(U) III 15750 157506 Bellampalli(U) II 100000 1000007 Boath 11 100000 1000008 Chennur 11 100000 185150 2851509 Chennur III 215200 2150 217350

10 Kagaznagar (U) II 100000 10000011 Khanapur II 200000 117850 31785012 Adilabad Luxetpet 111 28800 2880013 Luxetpet II 100000 10000014 Mandamarri (U) 1l 1000 100000 10100015 Mudhole II 100000 10000016 Nirmal II 110450 99650 21010017 Sirpur i 305900 30590018 Sirpur 111 126000 12600019 Utnur 111 33600 89250 12285020 Wankidi 11 5000 95000 10000021 Wankidi Ill 85050 8505022 PD office 11 1500000 50000 . 1550000

total 2844650 508475 95000 0 884800 0 4332925

A C D E F--G H J K

23 Ananthapur (U) Il 100000 10000024 Ananthapur® II 100000 10000025 Gooty 11 309050 30905026 Gooty 111 75600 7560027 Hindupur 11 100000 481600 58160028 Kadiri (E) 11 335575 33557529 Kadiri (W) 11 324475 100000 42447530 Kalyandurg II 118575 11857531 Kalyandurg 111 56700 5670032 Kambadur 11 266375 26637533 Kanekal II 189950 18995034 Ananthapur Kudair III 220500 22050035 Madakasira 11 384950 38495036 Penugonda II 287050 28705037 Rayadurg I 119625 11962538 Singanamala III 223650 22365039 Tadipatri 11 100000 10000040 Uravakonda 11 100000 10000041 Uravakonda III 107100 10710042 PD office II 1187000 @11818700043 PD office III 48000 48000

total 2525900 681600 941275 1187000 5335775

45 Jammalamadugu ® 11 84000 16000 10000046 Kadapa (U) 11 84000 16000 10000047 Kadapa® II 88000 12000 100000 20000048 Kamalapuram II 85000 15000 10000049 Lakkireddypaly II 85100 16650 24000 12575050 Muddanur 11 80000 20000 10000051 Porumamilla 11 81200 18800 10000052 Badwel (2011) II 89825 _89825

53 Kadapa Proddatur (R) II 16000 396000 41200054 Produttur (U) II 84300 15700 10000055 Pulivendla ® 11 264825 26500 29132556 Railway kodur ® 1l 90575 9425 10000057 Rajampet ® 11 87500 12500 100000 20000058 Rayachoti ® I 84500 15500 10000059 Siddhout I 96000 4000 100000 20000060 PD office 11 279521 183979 38825 50232561 PD office 111 945000 i 945000

itotal 2519521 398054 38825 809825 3766225

A B C D E F G H I J K

Burgampahad (T) 11 35000 3500062 Kallur II 100000 10000063 Khammam® II 77950 7795064 Kothagudem ® II 100000 10000065 Kunavaram 11 100000 10000066 Madhira II 100000 10000067 Sudimalla II 100000 10000068 Khammam Thirumalayapalem II 49700 50300 10000069 V R Puram II #17325 1732570 Yellandu II 100000 10000071 Enkoor II 100000 10000072 Karepalli II 61000 6100073 PD office II 20000 2000074 PD office 111 945000 945000

total 745700 1173250 20000 17325 1956275

75 Gadwal® II 20000 2000075 Mahabub Gadwal (U) 11 120000 12000075 nagar PD office 1 50000 72750 20000 14275075 PD office III 945000 945000

total 50000 1017750 140000 20000 1227750

77 Dubbak 11 100000 20000 12000078 Gajwel 11 100000 10000079 Jogipet 11 120000 12000080 Medak ii 100000 10000081 Narsapur Il 100000 54000 15400082 Narayankhed fl 20000 2000083 Patancheru 11 20000 100000 120000

84 Ramayampet 11 120000 12000085 Sadasiv pet 11 100000 10000086 Siddipet 11 100000 20000 12000087 Zaheerabad 11 ___111500 __111500

88 PD office 11 500000 500000

89 PD office I111 945000 37500 34750 1017250total 860000 1545000 37500 225500 34750 2702750

A B C D E F G H 1 J K

90 Alair 11 50000 50000 10000091 Bhuvangiri 11 100000 7310 10731092 Devarakonda II 100000 10000093 Miryala guda ® II 100000 ¯100000

94 Miryala guda (U) II 100000 10000095 Mothkur II 30000 50325 8032596 Nalgonda Nakrekal II 100000 10000097 Nalgonda® II 1 00000 10000098 Peddavoora II 50000 5000099 Ramannapet II 100000 100000

100 Suryapet (U) II 69500 30500 100000101 Tungaturti II 50000 50000 100000

total 849500 288135 1137635102 Armoor II 50000 50000 100000103 Banswada II 100000 100000104 Bheemgal II 50000 50000105 Bodhan II 316275 316275106 Domakonda II 100000 100000107 Kamareddy 11 100000 100000108 Nizamabad Madnoor II 50000 50000109 Nizamabad (U) II 50000 50000110 Nizamabad ® II 50000 50000111 Yellareddy I 100000 100000112 PD office 11 80000 320000 400000113 PD office til 945000 945000

total 180000 1265000 250000 666275 2361275

A B C D E F G H I J K

114 Chevaila 11 120000 120000115 Hayath nagar if 120000 120000

116 Ibrahim patnam (1 100000 100000

117 Maheswaram fl 100000 100000118 Marpally 1l 20000 20000119 Pargi II 120000 . 120000

Rangareddy R n:_120 Rajendra nagar II 120000 120000

121 Vikarabad II 120000 120000122 Qutbullapur il 120000 120000

123 PD office II 50000 50000

124 PD office III 945000 945000

total 700000 945000 170000 120000 1935000

125 PD office 11 483850 140000 1700000 2323850126 Vizianagaram PD office 1II 945000 945000

total 483850 1085000 1700000 3268850

127 SPMU SPMU $1,249,187 1249187

Grand total 11759121 8907264 1631687 2294325 3476925 1204325 29273647

Notes:

1. @Hand receipts from parties were not countersigned by CDPOs of Ananthapur District for Rs. 187000 for the programme Kalajatha (refer col.J of sl.No.42)

2. # IAH trainings were reported to have been conducted for two days instead of one day and claimed TA and Food For two days (refer col.J of sl. No.77)

3. $ This amounts represents the cost of expenditure on capital itemswhich were (i) despatched to PDs/districts which were not covered under the Project for

the period ended 31.05.2014 (Rs.626458), (ii) transferred to the districts of telengana after 31.5.14 (Rs. 122472), (iii) transferred to Commissionerates of WD &

CW, Telangana (Rs.253425) and Andhra Pradesh (Rs.246832)

4. As the ISSNIP is following Cash basis of Accounting, expenditure incurred on various components of the scheme after 3 1.05.2014 was disallowed.

5. Since the field offices have considered their unutilised blance/non-drawal as expenditure and reported the same to SPMU for preparation ofSOE, the same

was disallowed.6. As per the Scheme guidelines, PD/CDPO offices are not permitted to incur expenditure on Capital items. Hence, expenditure on Capital items by these

offices is disallowed.

Deputy Accountant General (SS-I11)

ANNEXURE-III

Statement showing details of expenditure admitted component-wise and District-wise in r/o.

World Bank assisted "ICDS System Strengthening and Nutrition Improvement Project"

Expenditure Actual Expenditure ExpenditureDistrict Component expenditure as admitted in

as per SOE C.disallowedverified in Auditf Audit 4

Componentl 11250 11250 0 11250

AdIabad Component I 3850000 3850000 3693025 156975

Component 111 1008750 1008750 639900 368850

total 4870000 4870000 4332925 537075

Component 1 12750 12750 0 12750

Anataur Component 11 6459175 6459175 5287775 1171400

nap Component 111 68250 68250 48000 20250

total 6540175 6540175 5335775 1204400

Component I 10500 10500 0 10500

Component 1l 4615826 4615826 2821225 1794601Kadapa

Component 111 1006500 1006500 945000 61500

total 5632826 5632826 3766225 1866601

Component ! 11250 11250 0 11250

Kha ... Component ll 3431725 3431725 1011275 2420450

Component 111 1008750 1008750 945000 63750

total 4451725 4451725 1956275 2495450

Component l 0 0 0 0Mahaboob Component 11 4779339 4779339 282750 4496589

nagar Component l1l 1017750 1017750 945000 72750

total 5797089 5797089 1227750 4569339

Component 1 8250 8250 0 8250

4edak Coimponent 11 3302900 3302900 1705500 1597400

Component ill 997250 997250 997250 0total 4308400 4308400 2702750 1605650Component l 60000 60000 0 60000

Componentll 3451099 3451099 1137635 2313464

Component ill 0 0 0 0total 3511099 3511099 1137635 2373464

Component I 0 0 0 0

Nizamabad Component!! 2411634 2411634 1416275 995359

Component ill 997500 997500 945000 52500

total 3409134 3409134 2361275 1047859

Component I 0 0 0 0

Rangareddy Component il 2493000 2493000 990000 1503000Component Ill 999750 999750 945000 54750_ otal 3492750 3492750 1935000 1557750

Actual ExpenditureExpenditure expendituree11s

District Component as per SOe expenditure as disaloied admitted in

verified in Audit Audit

Component I 11829 11829 0 11829

Vizianagaram Component II 2956712 2956712 2323850 632862

Component III 1013250 10 132 5 0 945000 68250

total 3981791 3981791 3268850 712941

Component 1 1325441 1325441 0 1325441

Component 11 2834082 2834082 1249187 1584895

SPMU Component 0 0 0 0

total 4159523 4159523 1249187 2910336

Grand total5054 50154512 292736471/ 20880865

Deputy Accountant General (SS-1II)

ANNEXURE-IV

Detailed head of Account-wise expenditure on the "Integrated ChildDevelopment Scheme System Strengthening and Nutrition Improvement

Project (ISSNIP)" for the period 01.04.2013 to 31.05.2014.

Year Head of Account Expenditure as Expenditure Variationper per booked as per SOEfigures ofAG(A&E)

2013-14 (Central): 4,09,20,6452235-02-102-10-13(State) : 12,71,377 4,30,77,120 8,85,0982235-02-102-06-13

Total 4,21,92,022 4,30,77,120 8,85,098

01.04.14 (Central): 0to 2235-02-102-10-1331.05.14 70,77,392 70,77,392

(State) : 02235-02-102-06-13

Grand Total 4,21,92,022 5,01,54,512 79,62,490

There is a variation of expenditure of Rs.79,62,490 between the expenditureas reported in Statement of Expenditure (Rs.5,01,54,512) and expenditure bookedby O/o AG (A&E) (Rs.4,21,92,022) which was not yet reconciled by SPMU

Deputy Accountant General (SS-III)