Annexure S
Refund of the Balance amount of
GOI’s share of Unspent Balance
under DPEP
The following State Implementation
Societies have not yet refund the balance
amount of GOIs share of Unspent Balance
under DPEP despite repeated reminders.
1
1. Assam :
DPEP Amount
Phase
due
Reasons
Amoun Balance Remind
t
still due er letter
Refund
sent on
ed
DPEP- Rs.409.17 (i)Short fall in Rs. Rs.377. 16th
State Share 31.83 34 lakhs May
I & II lakhs
(ii)Some
2013
lakhs
expenditure
not claimed
by SIS
2
1. SIS was required to submit Monthly
Statement of 100% Eligible expenditure
(SOE) incurred on Project to GOI for
claiming reimbursement of Expenditure
from External Funding Agency.
2. GOI has to share expenditure that has
been claimed for reimbursement and not
other expenditure incurred by SIS and
not claimed in SOE.
3
3.
Expenditure as per State Govt.
Rs.32337.56 lakhs. But expenditure
claimed under SOE is Rs.32022.85
lakh. Excess expenditure of Rs.314.71
lakhs has been claimed which cannot
be shared by GOI as Project has not
claimed the same under SOE during
the Project Period.
4
GOI share of Unspent : Rs.409.17 lakhs
Balance comes to
GOI has received
refund
: Rs.31.83 lakhs
Balance Pending
: Rs.377.34 lakhs
5
2.
Andhra Pradesh :
DPEP
Phase
Amount
due
DPEP-I Rs.
321.66
lakhs
Reasons
Short fall in
State Share
Amo Balance Remind
unt still due er letter
Refu
sent on
nded
-
Rs.
321.66
lakhs
19th
June
2013
6
DPEP
Phase
Amoun
t due
DPEP-II Rs.
(APERP) 13533.
36
lakhs
Reasons
Amo
unt
Refu
nded
Originally a
State Project
subsequently
education
component
converted
into Central
Project.
-
Balance
still due
Reminder
letter sent on
Rs.13533.3 19th June 2013
6 lakhs
7
DPEP Amoun
Phase t due
Reasons
Amount
Refunded
Balance
still due
Remind
er letter
sent on
(i) Civil Works
as expansion
works of
Rs.113 crore
got
constructed
by State
Govt. not
covered
under DPEP.
8
DPEP Amoun
Phase t due
Reasons
Amount Balance Reminder
Refunded still due letter sent on
(ii) Audit
disallowances
(AG Audit)
recovered by
World Bank
from
Reimbursement
claims.
9
1. As per reimbursement claim submitted by DPEP-II,
Andhra Pradesh, eligible expenditure for Project
work out to Rs.58764.14 lakhs.
2. But SIS has indicated total expenditure (after
adjustment of other income & prior period
expenses) as per audited accounts Rs.70968.04
lakhs
3. Further World Bank had adjusted recovered an
amount of Rs.419.133 millions out of amount
reimbursed to GOI.
4. Amount due:
DPEP-I
:
Rs.321.66 lakhs
DPEP-II
:
Rs.15384.186 lakhs
Total
:
Rs.15705.846 lakhs
10
3.
Chhattisgarh :
DPEP Amount
Phase
due
Reasons
Amount
Refunde
d
DPEP- Rs.
Under
Rs.
I & II 2070.86 Reconciliation 119.54
.Adjustment lakhs
lakhs
of advances
made
after
closure of the
Project
has
been reported
which is not
acceptable.
Balance still
due
Remind
er letter
sent on
Rs.1951.32
16th
lakhs will
May
increase to
2013
Rs.2619.82
lakhs due to
reduction in
liabilities and
receipt of Bank
Interest and
other receipts.
11
 DPEP-I & DPEP-II came close on 31/12/2002
and 30/6/2003.
 Grace period of 4 months was given to
Project to make all payments due for goods &
services that were provided to project before
closing date and submit final reimbursement
claims.
 Expenditure of Rs.3082.134 lakhs shown to
be have been icnurred by adjustment of
advances, while outstanding advances as per
Balance sheet were only Rs.2794.44 lakh.
12
 Auditor Report dated 15th April 2010 does
not even indicate that adjustment of
advances made during period 1.7.2003 to
10.4.2010 is against the expenditure incurred
on the Project before closing dates of the
Project.
 Any expenditure that has been incurred by
DPEP after closing dates is not a project
Expenditure. GOI will not share any
expenditure. As such these adjustments of
advances made after closure of Project
cannot be considered.
13
 Since assets of the Projects have been
taken over by State Govt. any expenditure
incurred on DPEP after closing date is
liability of State Govt.
 Therefore request you to refund balance
amount of Rs.2619.82 lakhs to MHRD.
14
4.
Gujarat :
DPEP
Phase
Amount
due
DPEP-II Rs.414.07
lakhs
Reasons
Amoun
t
Refund
ed
(AG) Audit
disallowances
not recovered
from concerned
departments.
Reimbursement
claims reduced
by sending
Minus claims
Nil
Balance
still due
Remind
er letter
sent on
Rs.414.07 16th
lakhs
May
2013
15
Total Expenditure = Rs.136.59 crores
This was not found acceptable to GOI as it
exceeds the project cost of Rs.132.29 crores
approved by Expenditure Finance
Committee.
 Reimbursement claim submitted by Project
also account for an expenditure of
Rs.132.31 crores
 Further SPD vide letter dated 21st June
2004 confirmed Total Expenditure under
Project is Rs.131.41 crores.
16
 As amount of Rs.5.18 crores is to be
deducted towards recovery of Salary and
L.T.C. Copy of letter enclosed.
 Amount of Rs.5.18 crores is recoverable
from State Govt. Department as per
comments of AG audit received vide your
letter dated 10th March 2010.
 Refund of Rs.414.07 lakhs of GOI share of
Unspent Balance is due.
17
SIS –SSA :
Already clarified that we have refunded
Rs.526.13 lakhs which was as per our CA
certified accounts. UTC enclosed there in
and as per UTC issued by MHRD also. We
have no Unspent Balance, which could be
refunded now, Rs.526.13 lakhs was
refunded to MHRD on 6th March 2006.
Utilization Certificate has been issued on
basis of Audited Annual Accounts.
18
MHRD :
 SOE submitted in adjustment of total
expenditure formed the basis of MHRD
computation of Unspent Balance.
19
5.
Himachal Pradesh :
DPEP
Phase
Amount
due
DPEP-II Rs.
42.00
lakhs
Reasons
Amount
Refunded
No
Nil /
response Rs. 3.44
lakhs on
15.03.
2012
Balance Reminder
still due letter sent on
Rs.
38.56
lakhs
Certain
clarificatio
ns sought
from SIS
on 16th
May 2013
20
MHRD sought details regarding :
(i) Expenditure adjusted out of Rs.25 lakhs
liabilities (court and arbitrations cases)
(ii) Advance of Rs.27 lakhs towards Civil
Works adjusted in the year 2011.
 Date of Expenditure
 Date of Receipt of goods/Services
 Start date, completion date of Civil
works.
 Copy of Statement of Expenditure
(iii) Rs. 3.44 lakhs refunded (out of Rs.25
lakhs) in March 2012 to MHRD.
21
6.
Kerala :
DPEP
Phase
Amoun
t due
Reasons
Amou Balance still Reminder
nt
due
letter sent on
Refun
ded
DPEP- Rs.
Short fall Nil Rs.495.24 2nd July
I & II 495.24 in
State
lakhs
2013
lakhs share SPD
has
confirmed
& written
to SG for
release of
22
SIS–SSA has informed in February 2013 that
matter has been referred to the State Govt.
MHRD has already requested to expedite.
23
7.
Uttar Pradesh :
DPEP
Phase
Amount
due
DPEP- Rs.
II
444.23
lakhs
Reasons
Reimbursement
of some
expenditures
could not be
claimed by the
Project due to
delay in
reconciliation.
The society has
requested for
waiver.
Amount Balance Reminder
Refunde still due letter sent
d
on
Nil
Rs.
444.23
lakhs
16th May
2013
24
DPEP Amount due Reaso Amou Balance Reminder
Phase
ns
nt
still due letter sent
Refun
on
ded
DPEP Rs. 136.70
-III
lakhs
-do-
Nil
Rs.
10.9.2012
136.70
lakhs
25
DPEP-II :
MHRD letter dated 26th May 2011. No reply
in-spite of many reminders
Clarification sought :
1. In case Rs.93.93 lakhs shown as Misc.
Income/Receipt is on account of cancelled
cheques, the details of cancelled cheques
be furnished.
2. Report on yearwise and categorywise
break up TDS amount of Rs.105.30 lakh
is awaited.
26
3. Calculated balance arrived at must
reconcile with closing balance of audited
balance sheet.
4. Expenditure relating to PMGY/DRDA
has not been identified, but an amount of
Rs.2478.55 lakhs equivalent to funds
received has been deducted from total
expenditure. Whereas in Balance Sheet
an amount of Rs.2458.71 lakhs has been
transferred. Difference of Rs.19.84 lakhs
need to be reconciled.
27
DPEP-III :
MHRD letter dated 10th September 2012. No
reply inspite of reminders .
 Refund of Unspent Balance under DPEP - III
of Rs.310.04 lakhs
 SIS was allowed a grace period of 4 months
after closing date of the Project to submit
claims for all unclaimed expenditure and an
amount of Rs.351.77 lakhs unclaimed
expenditure relating to previous years was
also claimed as has been confirmed by your
office letter dated 6th February 2007.
28
 GOI cannot share the expenditure
which has not been claimed by the
Project within stipulated period as same
could not be claimed by GOI for
reimbursement after closure of the
Project from External Funding Agency.
29
8.
Tamil Nadu :
DPEP
Phase
Amount
due
Reasons
DPEP– Rs.74. The
Project
I & II 586
lakhs could not
claim.
Some
expenditur
es for
reimburse
ment.
Amount Balance still Reminder
Refunde
due
letter sent
d
on
Nil
Rs.
74.586
lakhs
16th May
2013
30
1. Project accounts closed on 30th June 2003 any
expenditure after this is not a Project
Expenditure
Additional
Expenditure of Rs.102.732
lakhs stated to have been incurred.
Subsequently cannot be shared by GOI.
Pre-project expenditure of Rs.50 lakhs was
also shown in reimbursement claim
submitted by the Project under SOE.
31
9.
West Bengal :
DPEP
Phase
Amount due
Reasons
Amount Balance
Refunded still due
Remi
nder
letter
sent
on
DPEP Rs.4468.47 Under
Rs. Rs.
16th
lakhs
Process of 3051.77 1416.70 May
adjustment lakhs lakhs
2013
I & II
UCs being
collected.
32
 Unspent Balance due to GOI works out to
be Rs.1570.38 lakhs.
 Expenditure incurred after closure of DPEP
is not a Project Expenditure and therefore
could not be adjusted against unspent
balance at the close of the Project. However
any receipt on account of bank interest and
refund of grant already treated as
expenditure as savings are to be shared in
rates of 85:15
33
 State has refunded an amount of Rs.189.68
lakhs on 14/6/2010 so still a balance of
Rs.1380.70 lakhs due to GOI.
 GOI is also entitled to 85% receipt accrued to
the Project in year 2009-2010 which amounts
to Rs.42,35,628 out of this GOI share is Rs.36
lakhs. So balance due Rs.1416.70 lakhs.
 Discussed with FC on 24th / 25th May 2012 . It
was assured that necessary action would be
initiated to settle this long pending issue.
Under process of adjustment. Utilization
Certificate being collected.
34