Financial Attest Audit Report on the Accounts of the Sindh Barrages Improvement Project, For the Financial Year 2018-19, World Bank-Assisted, Loan No.5684 Auditor-General of Pakistan PART-II Management Letter Executive Summary 1. INTRODUCTION 2. AUDIT OBJECTIVES 3. AUDIT SCOPE AND METHODOLOGY 4. AUDIT FINDINGS AND RECOMMENDATIONS 4.1 Organization and Management 4.2 Financial Management 4.3 Procurement &Contract Management 4.4 Construction and Works 4.5 Asset Management 4.6 Monitoring and Evaluation 4.7 Overall Assessment 5. CONCLUSION Acknowledgement Annexures 10 DEPARTMENT OF THE AUDITOR GENERAL OF PAKISTAN OFFICE OF THE DIRECTOR GENERAL AUDIT SINDH , Pakistan Audit & Accounts Complex, Gulshan-e-Iqbal, Block-11, Main University Road, Karachi. Ph: 021-99244751, Fax: 021-99244855 No: DGAS/FAP/SBIP/2019-20/ Dated: 13- 12-2011 The Project Director, Sindh Barrages Improvement Project (SBIP), Irrigation Colony, Adjacent City School (PAF Chapter), Shaheed-e-Millat Expressway, Baloch Colony, Karachi. Subject: MANAGEMNT LETTER IN RESPECT OF SINDH BARRAGES IMPROVEMENT PROJECT We have recently completed the audit of the financial statements of Sindh Barrages Improvement Project (SBIP), funded by World Bank Loan No.5684 for the year ended 301h June 2019. In planning and performing the audit of the financial statements of the project, we considered internal controls and other issues in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements. During the audit, we noted certain matters involving internal controls and other operational matters that are presented in the report for your consideration. These comments and recommendations, all of which have been discussed with the Project Management, are intended to improve internal controls and policies which will result in cost controls and operating efficiencies. ~ (Fateh Muha~shi) Director General Copy for information and necessary action to the Secretary, Irrigation Department, Government of Sindh, Karachi. (Fateh Muhammad Qureshi) Director General 11 EXECUTIVE SUMMARY The Director General Audit Sindh, Karachi conducted an audit of Project Director, Sindh Barrages Improvement Project (SBIP) World Bank loan No. 5684 in October 2019 for the Financial Year 2018-19. The main objectives of the audit were to assess whether project was managed with due regard to economy, efficiency and effectiveness, to review project performance against the intended objectives, and to review compliance with applicable rules, regulations and procedures. The audit was conducted in accordance with the INTOSAI auditing standards. Sindh Barrages Improvement Project (SBIP) was initiated by Government of Sindh with financial assistance of World Bank loan No 5684. The US$ 208 Million program envisages for improved service delivery of Barrages. This project focuses on Rehabilitation of Guddu Barrage and improved barrages operations of the Sindh. The project objectives are to improve the reliability and safety of the Guddu Barrage and strengthen the Sindh Irrigation Department's capacity to operate and manage the barrage. The primary beneficiaries include (a) over 2.6 million people, across 1.2 million hector of irrigated land at Kashmore, Ghotki, Jacobabad, Sukkur and Shikarpur districts of Sindh and Nasirabad and Jaffarabad districts of Balochistan, who will receive reliable supply of water and (b) local communities in flood-vulnerable areas who will benefit from improvement in flood management and reduction in risk of embankment breaches. Key Audit Findings: During the audit we observed Loss to government due to non-observance of bidding clauses, non-achievement of targets, unjustified payment of item of performance guarantee, execution of works over & above the bill of quantities and without laboratory test reports, procurement on higher rates than the prevailing market rates, non-deduction of sindh sales tax and non- maintenance of stock register which were the key audit findings. Recommendations: Audit recommends recovery of excess payment due to incorrect exchange rate, progress of work be accelareted, payment . of item of performance guarantee needs to be clarified, execution of works over the quantity require regularization, procurement on higher rates be justified, deposition of sindh sales tax be ensured, internal controls need to be strengthened and cause of deviation from rules and regulations may be justified. 12 INTRODUCTION Pakistan is becoming water-scarce with a growing gap between demand and supply of water. • The future impacts of climate change will pose not just an environmental challenge but also a fundamental threat to economic development and the fight against poverty. Continuing businesses-usual is likely to contribute to Pakistan' s economic woes. To close the gap between water supply and water demand, Pakistan is placing emphasis on modernizing its ageing hydraulic infrastructure and improving water resources management. The water sector will remain a critical contributor to sustained economic development. The sector plays an essential role in supporting the economy, particularly agriculture. The irrigation and drainage system has a total investment value estimated at around US$300 billion at current price. Nearly 43 percent of the population gains employment from this system, it accounts for approximately US$16 billion or nearly 25 percent of the gross domestic product (GDP), and contributes to over 60 percent of the exports. Due to the country's arid/semi-arid climate and high susceptibility to droughts, agriculture in Pakistan is predominantly (90 percent) irrigated and adequate irrigation infrastructure is critical. Sindh Province, in particular, contributes 23 percent to the agriculture GDP, and has high potential for further productive development. For the Sindh Barrages Improvement Project (SBIP) the primary beneficiaries include (a) over 2.6 million people, across 1.2 million hector of irrigated land in Kashmore, Ghotki, Jacobabad, Sukkur, and Shikarpur districts of Sindh, and Nasirabad and Jaffarabad districts of Baluchistan, who will receive reliable supply of water and (b) local communities in flood-vulnerable areas who will benefit from improvement in flood management and reduction in risks of embankment breaches; since the capacity of the barrage to pass flood waters will be improved. Indirect beneficiaries include (a) urban households, industry, and public agencies that depend on water diverted through the Guddu canals will continue to have reliable water supply; (b) people who rely on the Guddu thermal power plants, will have reliable water supply for electricity generation; (c) communities who use the Guddu bridge as the means to cross the Indus River; (d) people who depend on the two major gas lines from the Sui Fields which cross the barrage to link with the Multan-Sukkur pipeline; and (e) temporary and permanent labors engaged in the rehabilitation-related construction work. The project consists of the three major components: Component A: Rehabilitation of the Guddu Barrage (US$195 million): This component will support rehabilitation of the barrage and its associated structures. The component will finance: • Gate replacement works to improve the regulation and the flow of the barrage. This includes replacing all 65 main barrage steel gates (the gates weigh 55 tons each), 25 main canal head regulator gates (the gates weigh 25 tons each), and hoist gears including all mechanical and electrical equipment. • Concrete repairs along the upstream gate grooves and rehabilitation of both fish ladders. 13 • Removal of the left pocket dividing wall and construction of a new left pocket dividing . wall to widen the left pocket and improve its ability to reduce the quantities of sediment entering the Ghotki Feeder canal. • River training works through construction of a left-bank spur to promote favorable river approach conditions to the barrage and strengthen the upstream existing river training works. • Staff offices for the O&M staff at the Guddu barrage, including a laboratory, residential buildings, dispensary, mosque, recreational facilities, access roads, and all supporting service infrastructure. • Implementation of the environmental and social management plan (ESMP). • Consulting services for construction supervision, quality control, and construction management support. Component B: Improved Barrage Operation (US$6 million): This component will support the establishment of the BMO and modernization and improvements to the barrage .O&M. Institutionally, this will include undertaking a study to design the BMO structure, defining roles and responsibilities, and moving towards a more service oriented culture. Technically the Bank will finance necessary upgrades to the monitoring instrumentation, such as piezotneters, gate positioning and water measurement equipment, replacement of surveillance and maintenance boats, and procurement of hydrographic equipment. The project will support workshops and provide a stock of spare parts, for use in maintenance activities. The instrument monitoring system for the barrage will be renovated, and the operations staff will be equipped with an updated operation, maintenance, and surveillance manual. Component C: Project Management, Monitoring, and Evaluation (US$7 million). This component will support the coordination of all project-related activities as well as training and technical assistance in · procurement, financial, social and environmental safeguards, and communication. This component will also finance the independent Panel of Experts (POE), who will review, monitor, evaluate, and help guide the rehabilitation process with regards · to the safety of the barrage. Objectives of the Project (as per PC I): ~. Rehabilitation of the Guddu Barrage ~ Improved Barrage Operation. ~ Project Management, Monitoring, and Evaluation Financing of the Project: The Project (SBIP) was initiated by Government of Sindh with financial assistance of World Bank loan No 5684. The US$ 208 Million program envisages for improved service delivery of Barrages. This project · focuses on Rehabilitation of Guddu Barrage, improved barrages operations of the Sindh 14 Responsible Agencies: Sponsoring Agencies: Government of Sindh (GoS) and World Bank Executing Agency: Irrigation Department GoS Implementing Agency: Project Management Office, Irrigation Department GoS Contract Awards of works, Equipment and studies: A number of international and national contracts for works and studies are either completed or in the advanced stage of completion. Most of these projects were identified and are reflected in the Procurement plan. 2. AUDIT OBJECTIVES The major objectives of the audit were to: 1. Ascertain whether the Project Financial Statements give true and fair picture of accounts. 11. Review project's performance against intended objectives. 111. Review compliance with applicable rules, regulations and procedures. 3. AUDIT SCOPE & METHODOLOGY 3.1 SCOPE The audit of Sindh Barrages Improvement Project (SBIP) for the year 2018-i9 was carried out by an audit team of Directorate General Audit Sindh, Karachi. This was a project audit and samples from all areas of transactions were selected to review the accuracy and fairness of the accounts. 3.2 METHODOLOGY The accounts have been audited in accordance with the instructions, guidelines issued by the Auditor General of Pakistan and special instructions of the donors. The results of examination are given under the heading "Audit Findings and Recommendations". 15 4. AUDIT FINDINGS & RECOMMENDATIONS 4.1 Organization and Management 4.1.1 Non-achievement of targeted expenditure of the project Rs14,584.716 million . As per PC-I year wise target of expenditure was fixed as detailed: Year 1st Year 2" 0 Year 3'0 Year 4th Year 5th Year · Total 2015-16 2016-17 2017-18 2018-19 2019-20 Period 12 months 12 months 12 months 12 months 12 months 60 months Amount (PKR Millions) 2,448.27 5,854.74 6,645.25 3,406.18 2,886.57 21,241 Target ECNEC Modified No change No change No change No change 1886.57 20,241 Expenditure incurred 190.861 1253.464 906.361 1,439.018 3,789.704 PAD (World Bank) US$ 7.250 21 .205 82.753 83.581 13.321 208 million During the audit of office of the Project Director, Sindh Barrage Improvement Program, Karachi for the year 2018-19, it was observed that as per the PC-I expenditure amounting to Rsl8,374.42 million should have been incurred up to the 4th year of the Project according (to summary of cost and phasing page no. 34 of PC-I). However, only expenditure amounting to Rs3 ,789.704 million has been incurred up to the 4th year and the amount of Rs14,584.716 million is yet to be utilized. The significant underspend in planned expenditure is a risk to timely project completion and reflects poorly on the management of the project. Non-acheivement of targeted expenditure may be clarified to audit. (OM# 01) 4.2 Financial Management 4.2.1 Unjustified utilization of World Bank funds- Rs64.195 million As per PC-I Proforma Section (10) Financial Plan and mode of funding sources of financing, indicates that the amount of equity finance from follwing sources, (i) Provincial Government (Government of Sindh) shall finance 10% funds and World Bank will finance 90% funds respectively. During the audit of office of the Project Director, Sindh Barrage Improvement Program, Karachi for the year 2018-19, it was observed that payment of Rs64.195 million was utilized by the Government of Sindh from the world bank fund through interim payment certificate instead of utilization of funds from its own sources which is breach of contract agreement wherein 10% share is to be financed by Government of Sindh. (Annexure-B) 16 The lapse indicates improper application/ non-observance of internal controls. Irregular utilization of funds may be clarified to audit. \ (OM#07) 4.2.2 Non-deduction of Sindh Sales Tax on services- Rs130.242 million As per Section 8 (1) chapter II of The Sindh Sales Tax on Services Act, 2011 states: "Subject to the provisions of this Act, there shall be charged, levied and collected a tax known as sales tax on the value of taxable service at the rate specified in the Schedule in which the taxable service is listed." And as per Second Schedule of the SST on Services Act, 2011, the effective rate of tax w.e.f 01.07.2017 is 13% on services provided or rendered. During the audit of office of the Project Director, Sindh Barrage Improvement Program, Karachi for the year 2018-19, it was observed that payment of Rsl,001.868 million was made to the contractor M/S Descon Engineering Limited, but Sindh sales tax on services @13% amounting to Rs130.242 million was not deducted at the time of making payment resulting in loss of revenue amounting to Rs130.242 million to the government. (Annexure-C) The lapse indicates improper application / non-observance of internal controls. Non-deduction of sindh sales tax may be clarified or amount may be recovered under intimation to audit. (OM# 03) 4.2.3 Loss to government due to non-observance of bidding clauses - Rsll0.575 million As per clause 2.32 of the Bidding Document being part of the Procurement Guideline Under IBRD Loan and IDA Credit, the Payment of the contract price shall be made in the currency or currencies in which the bid price is expressed in the bid of the successful bidder and; As per clause 2.33, When the bid price is required to be stated in the local currency but the bidder has requested payment in foreign currencies expressed as a percentage of the bid price, the exchange rates to be used for purposes of payments shall be those specified by the bidder in the bid, so as to ensure that the value of the foreign currency portions of the bid is maintained without any loss or gain. During the audit of office of the Project Director, Sindh Barrage Improvement Program (SBIP) for the year 2018-19, it was observed that the loss of Rsl 10.575 million was borne by the Government due to non-observance of above clauses of the Bidding Documents. The exchange rate allowd in the bid was Rs104.50 whereas the management paid the exchange rate at ranging between Rs124.3 to Rs141.90 per dollar (observing current market rates). The management 17 extended undue favor t o the contractor by allowing current market exchange rates instead of the rate agreed in the bid. The lapse indicates imp roper application / non-observance of internal controls. Unjustified payment at incorrect exchange may be clarified or amount may be recovered under intimation to audit. (OM#04) 4.3. Procurement and Contract Management 4.3.1 Irregular pay ment on purchase of fire tender without registeration Rs21. 736 million According to rule-88 of Sindh Financial Rules, volume-I, "Every public officer is expected to exercise the same vigil ance in respect of expenditure incurred from public ·money as person of ordinary prudence wou ld exercise in respect of expenditure of his own money". During the audit of offi ce of the Project Director, Sindh Barrage Improvement Program, Karachi for the year 2018-19, it was observed that payment of Rs21.736 million was paid to the contractor MIS Descon Engineering Limited through Interim payment certificate # 05 on account of supply of fire tender (item No.1.15), but the required documents including sales invoice, delivery challan, registeration certificate, acknowledgement of payment to the company and handing over of fire tender were not available. (Rupees in million) S# Voucher#/ Cheque# & Paid to Item# Item of work IPC# dt Amount 1 1415/ 1272 86070/ MIS Descon 1.15 supply of fire tender 21.736 G-2/IPC-05 28.0 2.19 Engineering ltd The lapse indicates imp roper application/ non-observance of internal controls. Irregular payment without required documents may be clarified to audit. (OM# 08) 4.3.2 Unjustified payment on security services without progress report Rs19.019 million According to Rule-23 of Sindh Financial Rules (SFR) Volume-I, every payment including repayment of money previously lodged with Government for whatever propose, must be supported by sub-vouchers setting forth full and clear particulars of the claim. 18 During the audit of office of the Project Director, Sindh Barrage Improvement Program, Karachi for the year 2018-19, it was observed that payment of Rsl9.019 million was made to contractor MIS Descon Engineering Limited through Interim payment certificate # 05 & 06 ori account of \ provision of security services (item No.1.18), but the muster roll of the personnel/ security staff along with progress of work was not provided. (Annexure-F) The lapse indicates improper application/ non-observance of internal controls. Irregular payment without required documents may be clarified to audit. (OM# 09) 4.3.3 Unjustified payment on item provision of performance guarantee Rsl0.042 million According to rule-88 of Sindh Financial Rules, volume-I, "Every public officer is expected to exercise the same vigilance in respect of expenditure incurred from public money as person of ordinary prudence would exercise in respect of expenditure of his own money". During the audit of office of the Project Director, Sindh Barrage Improvement Program, Karachi for the year 2018-19, it was observed that payment of Rsl0.042 million was made to the contractor MIS Descon Engineering Limited through Interim payment certificate # 06 on account of provision of performance guarantee/security (item No.1 .02). This was an inadmissible item as the performance guarantee is taken from the contractor to protect the Government in case of breach of contract. (Rupees in million) S# Voucher#/ Cheque# & Paid to Item# Item of work Amount IPC# dt 1 1521/ 127286164/ M/5 Descon 1.02 provision of performance 10.042 G-2/IPC-06 16.05.19 Engineering ltd guarantee/security The lapse indicates improper application / non-observance of internal controls.· Irregular payment of performance security may be clarified or amount may be recovered from the concerned. (OM# 11) 4.3.4 Irregular payment on account of providing/ installation of UPS Rs6. 762 million According to rule-88 of Sindh Financial Rules, volume-I, "Every public officer is expected to exercise the same vigilance in respect of expenditure incurred from public money as person of ordinary prudence would exercise in respect of expenditure of his own money". 19 During the audit of office of the Project Director, Sindh Barrage Improvement Program, Karachi for the year 2018-19, it was observed that payment of Rs7.762 million was made to the contractor MIS Descon Engineering Limited through Interim payment certificate # 06 on account of supply installation of UPS of various Kilowatts ranging between 2 KV A to 9 KV A at various residence/banglows of colony, but the approved load certificate from electric inspector was not obtained. Furthermore, delivery challan, acknowledgement of payment to the company, handing over and installation reports were not available. (Annexure-G) The lapse indicates improper application / non-observance of internal controls. Irregular payment without reguired documents may be clarified and the documents be produced for verification. . (OM# 17) 4.3.5 Irregular payment on account of procurement of Suzuki Jimny Rs6.000 million According to rule-88 of Sindh Financial Rules, volume-I, "Every public officer is expected to exercise the same vigilance in respect of expenditure incurred from public .money as person of ordinary prudence would exercis~ in respect of expenditure of his own money". During the audit of office of the Project Director, Sindh Barrage Improvement Program, Karachi for the year 2018-19, it was observed that payment of Rs6.000 million was made to the contractor M/S Sardar Muhamamd Ashraf D Baloch through Interim payment certificate # 03 on account of procurement of Suzuki Jimny jeep (item No.12.04 (a)), but the required documents for purchase of vehicle were not available as detailed below: (Rupees in million) S# Voucher#/ Cheque# & Paid to Item# Item of work Amount IPC# dt 1 136S/ 108843050/ MIS Sardar 12.04 Procurement of 6.000 G-3/IPC-03 31.01.19 Muhamamd Ashraf D (a) suzuki jimny jeep Baloch 1. Sales invoice of vehicles purchased 11. Delivery challan 111. Registeration of vehicles 1v. Handing over & taking over ofvehilces v. Allotment letters of the vehicles The lapse indicates improper application / non-observance of internal controls. Irregular payment without supporting documents may be clarified to audit. (OM# 18) 20 4.3.6 Loss to government due to purchase of Air conditioner on higher rates Rs2.283 million According to Appendix 18-A of SFR, Vol-I, states that "Every officer should realize fully and clearly that he will be held personally responsible for any loss sustained by government through fraud or negligence on his part and that he will also be held responsible for any loss arising from fraud and negligence on the part of any other government office to the extent to which it may be shown that he contributed to the loss by his own actions or negligence". During the audit of office of the Project Director, Sindh Barrage Improvement Program, Karachi for the year 2018-19, it was observed that payment of Rs6.413 million was made to the contractor M/S Descon Engineering Limited through Interim payment certificate # 06 on account of procurement of Air conditioners @RsO. l 08 million each but the market rate was much lower i.e Rs0.070 million each as compared to purchased rates. This resulted in loss to government amounting to Rs2.283 million due to purchase on higher rate as detailed below: Chq#& Particulars Purchased Market rate Loss ·date rate 127286164/ Haier Split AC 1.5 Rs108,691 Rs64,350+5650 installation= 1,935,550 16.05.19 Ton HSU-18LTK Qty50 70,000XSO = Rs3,500,000 IPC-06 (T-series) Rs54,35,550 price as per www.Whatprice.com Haier Split AC 2 Rs163,032 Rs 105,000x6 = Rs630,000 348,192 Ton HSU- Qty 06 24HNF(Silver) Rs978,192 Total 6,413,692 4,130,000 2,283,742 Furthermore, following observations were made: 1. Articles were not accounted for into stock registers. 2. Installation report was not available. 3. Sales tax was not deducted at source The lapse indicates improper application / non-observance of internal controls. Unjustified payment on higher rates may be clarified besides fixing of responsibility on persons at fault. (OM# 15) 4.3.7 Loss to government due to payment of internet services on higher rates Rsl.600 million According to Appendix 18-A of SFR, Vol-I, states that "Every officer should realize fully and clearly that he will be held personally responsible for any loss sustained by government through fraud or negligence on his part and that he will also be held responsible for any loss arising from fraud and negligence on the part of any other government office to the extent to which it may be shown that he contributed to the loss by his own actions or negligence". 21 During the audit of office of the Project Director, Sindh Barrage Improvement Program, Karachi for the year 2018-19, it was observed that payment of Rs2.210 million was made to the contractor MIS Descon Engineering Limited through Interim payment certificate # 06 on account of internet connection@Rs36,237.61 monthly, but the market rate was much lower i.e. Rsl0,000 monthly as compared to the rate paid. This resulted in loss to government amounting to Rsl.600 million due to payment of internet connection on higher rates. (Annexure-I) Chq#& Particulars Monthly Monthly rate Loss date rate paid in Market 127286164/ Provide & maintain 20MBps 36,237.6lx61 10,000x61 1,600,494 16.05.19 internet cc.mnection and Wifi router =2,210,494 = 610,000 G-2/IPC-06 sufficint to provide full signal Bill# 6.11 throughout building Furthermore, following observations were made: 1. Installation report was not available. 2. Work completion certificate was not available. 3. A.c knowledement of concerned payee was not available. The lapse indicates improper application / non-observance of internal controls. Unjustified payment on higher rates may be clarified. (OM# 16) 4.4. Construction and Works 4.4.1 Non-execution of various works as per schedule Rsll,150.881 million According to Rule-23 of General Financial Rules, Volume-I, every Government officer ·should realize fully and clearly that he will be held personally responsible for any loss sustained by Government through fraud or negligence on his part and that he will also be held personally responsible for any loss arising from fraud or negligence on the part of any other Government officer to the extent to which it may be shown that he contributed to the loss by his own action or negligence. During the audit of office of the Project Director, Sindh Barrage Improvement Program, Karachi for the year 2018-19, it was observed that various works as per schedule worth Rsl 1,150.881 million were required to be executed during 4th year of the Project according to summary of cost and phasing page no. 35 of PC-I, but the actual target was not achieved. (Annexure-A) Non-execution of required works is likely to result in project not being completed in a timely manner and increases the risk of project objectives not being achieved. Non-execution of works on time may be clarified to audit. (OM# 02) 22 4.4.2 Irregular payment on embankment without compaction report Rs67.345 As per ASTM (American Society for Testing and Materials) ASTM D698 - 12el Standard Test Methods for Laboratory Compaction Characteristics of Soil Using Standard Effort has to be tested and should be up to the standards. During the audit of office of the Project Director, Sindh Barrage Improvement Program, Karachi for the year 2018-19, it was observed that payment of Rs67 .345 million · was made to the contractor MIS Sardar Muhamamd Ashraf D Baloch through Interim payment certificate # 04 on account of embankment including compaction not less than 90% dry denisty (item No.3.01 & 8.01), but the compaction report of the embankment was not obtained. Furthermore, soil test report for the soil used in embankment was also not available on the record. · (Rupees in million) S# Voucher#/ Cheque# & Paid to Item# Item of work Payment IPC# dt 1 1480/ 127286133/ MIS Sardar 3.04 & Excavation in approved 67.345 G-3 /IPC- 30.04.19 Muhamamd 8.01 borrow areas and form 04 AshrafD Baloch embankments ... .. The lapse indicates improper application/ non-observance of internal controls. Irregular payment without laborotary test report may be clarified to audit. (OM# 06) 4.4.3 Non-deduction of shrinkage allowance from earthwork Rs4.040 million According to the condition specified in Note 3 of the schedule B of the contract forms, a deduction of shrinkage from the bank will be made @ 3% to 6% if earthwork is done through machine (tractor & scrappers). During the audit of office of the Project Director, Sindh Barrage Improvement Program, Karachi for the year 2018-19, it was observed that payment of Rs67.345 million was made to the contractor M/S Sardar Muhamamd Ashraf D Baloch through Interim payment certificate # 04 on account of embankement/ earth work done through machines (item No.3.01 & 8.01), but the shrinkage allowance @ 6% amounting to Rs4.040 million of the quantity executed was not deducted from the bill. (Rupees in million) S# Voucher#/ Cheque# & Paid to Item# Item of work Payment 6%Shrinkage IPC# dt allowance 1 1480/ 127286133/ MIS Sardar 3.04 Excavation in 67.345 4.040 G-3/IPC- 30.04.19 Muhamamd & approved borrow 04 Ashraf D Baloch 8.01 areas and form embankments ..... 23 The lapse indicates improper application/ non-observance of internal controls. Audit .requires recovery of shrinkage allowance besides fixing of responsibility on the person(s) at fault. (OM# 13) 4.4.4 Excess execution of items of work Rs2.825 million According to clause 38 of the contract agreement, quantities shown in the tender are approximate and no limit shall be entertained for quantities of work executed being 30 % more or less than those entered in the tender or estimate. During the audit of office of the Project Director, Sindh Barrage Improvement Program, Karachi for the year 2018-19, it was observed that excess payment of Rs2.825 million was made to the contractor MIS Descon Engineering Limited through Interim payment certificate # 06 on account of excess execution of items of works against already approved quantity for procurement of Air conditioners. (Annexure-H) The lapse indicates improper application / non-observance of internal controls. Audit requires justification of excess work and approval of higher authority. (OM# 14) 4.5 Asset Management 4.5.1 Non-accountal of store articles Rs78.446 million According to rule-113 of Sindh Financial Rules, "All materials received should be examined, counted, measured or weighed as the case may be, when delivery is taken and they should be kept in-charge of a responsible government servant who should be required to give a certificate that he actually received the materials and recorded them in its appropriate Stock Register". During the audit of office of the Project Director, Sindh Barrage Improvement Program, Karachi for the year 2018-19, it was observed that payment of Rs78.446 million was made to the contractor MIS Descon Engineering Limited through Interim payment certificate # 06 on account of procurement of furniture & machinery equipments (item No.6.11 to 6.28), but the same were not found accounted for in the relevant stock register. This resulted into non-accountal of store articles of Rs78.446 million (Rupees in million) S# Voucher#/ Cheque# & Paid to Item# Item of work IPC# dt Amount 1 1521/ 127286164/ MIS Descon 6.11 to Provide furniture, fixtures, 78.446 G-2/IPC- 16.05.19 Engineering 6.28 fittings and equipments 06 ltd 24 The lapse indicates improper application/ non-observance of internal controls. Audit recommends accountal of store items in relevant stock registers and its verification by Audit. (OM# 05) 4.6 Environment 4.6.1 Payment of topographic survey without survey report Rsl0.507 million According to rule-88 of Sindh Financial Rules, volume-I, "Every public officer is expected to exercise the same vigilance in respect of expenditure incurred from public money as person of ordinary prudence would exercise in respect of expenditure of his own money". During the audit of office of the Project Director, Sindh Barrage Improvement Program, Karachi for the year 2018-19, it was observed that payment of Rsl0.507 million was made to the contractor M/S Sardar Muhamamd Ashraf D Baloch through Interim payment certificate # 04 on account of topographic survey (item No.2.01), but survey report was not obtained. (Rupees in million) S# Voucher#/ Cheque# & Paid to Item# Item of work Payment IPC# dt 1 1480/ 127286133/ MIS Sardar 2.01 Topographic survey 10.507 G-3/IPC- 30.04.19 Muhamamd 04 Ashraf D Baloch The lapse indicates improper application / non-observance of internal controls. Payment without obtaining survey report may be clarified to audit. (OM# 10) 25 4.7 OVERALL ASSESMENT 4.7.1 Relevance: The project is relevant according to its scope and objective. 4. 7.2 Efficacy: The main aim of program is rehabilitation of Guddu Barrage, Improved · Barrage Operations and Project Management, Monitoring, and Evaluation of Sindh province, which was done by the executing agency of Irrigation Department. The project is useful to the socio-economic development of the society to promote reliability for youth. 4.7.3 Efficiency: The project was planned initially at a cost of US$ 208 million in September, 2015 and is planned to be completed by December, 2020. This was the 4th fiscal year for the project and the significantly slow progress of the project puts the achievement of its objectives/targets at risk. It is pertinent to mention that the project management has not adopted any Project Implementation Plan to enhance the efficiency. 4.7.4 Economy: Loss to government was observed due to payment at incorrect exchange rate and non-observance of bidding clauses and in some instances identified in our report, items of works goods were procured at higher rates as compared to market rates. This means that overall economy of the project could not be assured. 4.7.5 · Effectiveness: The project is still in ongoing activity at initial phase of execution stage and it is premature to comment as it cannot be judged on effectiveness. 4.7.6 Compliance with Rules: Issues of poor contract management, including non-recoding of assets procured and non-observance of the rules were noticed. To improve service delivery and to ensure timely execution of quality work, effective monitoring and evaluation is a critical area which needs to be significantly improved. 4.7.7 Performance Rating: Average 4.7.8 Risk Rating: Low 26 5. CONCLUSION: We have recently completed our audit of the financial statements of Sindh Barrages Improvement Project (SBIP), funded by World Bank Loan No. 5684 for the year ended June 30, 2019. In planning and performing audit of the financial statements of the project, we considered internal controls and other issues for the purpose of expressing our opinion on the financial statements. During audit we noted certain matters ·involving internal controls and non-compliance with Government rules & regulations. These comments and recommendations, all of which have been discussed with Project Management, are intended to improve internal controls and policies which will result in cost controls and operating efficiencies. 5.1 Key issue for the future: • Loss to government due to non-observance of bidding clauses • Short achievemnt of target in execution of work • Unjustified payment of item provision of performance guarantee • Excess execution of item of works • Procurement on higher rates than the prevailing market rates • Non-deduction of sindh sales tax 5.2 Recommendations • Cause of deviation from rules and regulations may be justified • · Internal controls need to be strengthened. • Loss to government due to payment at incorrect exchange rates and amount of Sindh sales tax may be recovered. 27 ACKNOWLEDGEMENT We wish to express our appreciation to the Management and staff of Sindh Barrages Improvement Project (SBIP) for the assistance and cooperation extended to the Auditors during this assignment. 28 29 . . Annexure-A Sr.# Component Unit 4th Cost US$ Cost in PKR (A-Rehabilitation .of Guddu Year 000 Barrage (Al Gate Qty Replacement) 1. Main barrage gates 49 39,445 Gates 2 Head Regulator gates Gates 19 5,833 A2 Mechanical & Electrical Works 3 Main barrage hoist Per gate bay 64 24,448 Machinery and associated equipment 4 Head regulator hoist Per gate bay 24 3,552 machinery & associated equipment A3 Main Barrage Repairs 5 Structural repairs. % Complete 100 5,830 6 Rehabilitation of Piezometer. Numbers. 17 170 A4 Modification to the left pocket divide wall 7 Sheet Piling for cellular wall Per Foot 720 21,600 8 Stone Works 100 ft 13275 4,248 9 Concrete 100 ft 1162.5 1,581 Total 106,707 11,150,881.5 • Rate of Exchange Applied U.S $ l=Rs.104.50 Annexure-B Unjustified utilization of World Bank funds- Rs64.195 million S# Voucherfj Cheque# & dt Paid to Particulars Bil Amount Paid GOS 10% Remarks • share 1 1523 127286166/ M/S Descon G-2/IPC-06 383790219 38379022 Payment 16.05.19 Engineering ltd from IDA Funds 1285 8842969/ G-2/IPC-02 32049817 3204982 2 07 .12.18 (Part-II) 1150 88175531/ G-2/IPC-04 226107372 22610737 3 11.09.18 Total 641947408 64194741 Annexure-C Non-deduction of Sindh Sales Tax on services- Rs130.242 million • S# Vouche1 Cheque# & c Paid to Particulars Bill Amount Paid 60% Paid 30% IDA Paid GOS IDA share share of Gross 10% share of Gross IPC in USD IPC 1521 127286164/ M/S Desco·n G-2/IPC-06 383790219 230274131 1 16.05.19 Engineering ltd 1522 127286165/ ..do .. 11513 7066/104 2 16.05 .19 .50x 141.90= 156344016 1523 127286166/ ..do .. 38379022 3 16.05.19 1415 127286070/ G-2/IPC-05 329634600 168163510 4 28.02.19 1416 127286071/ ..do .. 98890380/104 . 5 28 .02 .19 5x 139.40= 131916928 1323 108843004/ G-2/IPC-02 30286597 18171958 6 17.01.19 &04 1324 108843005/ ..do .. 9085979/104 .5 7 17.01.19 X 139.10= 12094351 1283 8842967/ G-2/IPC-02 32049817 19229890 8 07.12.18 (Part-II) 1284 8842968/ .. do .. 9614945/104.5 9 07.12 .18 x138.90= 12780056 1285 8842969/ G-2/IPC-02 10 07.12.18 (Part-II) 3204982 1148 88175520/ G-2/IPC-04 226107372 135664423 11 11.09.18 1149 88175521/ .. do .. 67823212/ 11.09.18 104.5x 124.30= 12 80684630 1150 88175531/ ... do .. 13 11.09 .18 22610737 Total 1001868605 13% SST 130242918. 7 Annexure-D Loss to government due to payment in foreign currency Rsll0.575 million S# Vouc Cheque# & Paid to Particulars Bil Amount 30% IDA Formula of Paid 30% Loss her# dt share of payment 30% IDA share of Gross IPC in IDA share of GrosslPCin PKR Gross IPC in PKR USD 1 1522 127286165/ M/S Descon G-2/IPC-06 383790219 115137066 115137066/10 156344016 41206950 16.05.19 Engineering ltd 4.50x 141.90= 156344016 2 1416 127286071/ G-2/IPC-05 329634600 98890380 98890380/104. 131916928 33026548 28.02.19 5x 139.40= 131916928 3 1324 108843005/ G-2/IPC-02 & 30286597 9085979 9085979/104.5 12094351 3008372 17.01.19 04 Remaining X 139.10= payment 12094351 4 1284 8842968/ G-2/IPC-02 32049817 9614945 9614945/104.5 12780056 3165111 07.12.18 (Part-II) x138.90= 12780056 5 1149 88175521/ G-2/IPC-04 226107372 67823212 67823212/ 80684630 12861418 11.09.18 104.5x 124.30= 80684630 6 1369 108843051/ M/S Sardar G-3/IPC-03 71053551 28421420 28421420/104. 37657470 9236050 31.01.19 Mohammad 90 X 139= Ashraf D.Baloch 37657470 7 1481 127286134/ G-3/IPC-04 75566572 23011532 23011532/104. 31081785 8070253 30.04.19 90 X 141.70= 31081785 Total 1148488728 351984534 462559236 110574702 Non-verification of deposition of Sindh Sales Tax- Rsl0.813 million Annexure-E S# Voucher Cheque# & dt Paid. to Particulars Amount 13% SST 1/5 SST . Remaining # withheld SST 8842880/ M/S Mott Macdonald Consultancy payment supplementary 4849122 557864 111573 446291 1 19.09.18 invoices 02 & 03 pertaining to withheld amount of Sep & Nov 2017 1144 88175514/ M/S Associatd Consultancy payment 11706417 1346756 269351 1077405 2 0 .. 18 Consuling Engineers- ACE (Pvt) ltd 1143 88175513/ M/S Mott Macdonald Consltanc payment May & June-18 4313244 1991789 398358 1593431 3 07.09.18 1112 88175486/ ..do .. Consultancy payment April 2018 5225056 1061290 212258 849032 4 15.08.18 (Advance recovered Rs4000000) 1286 8842970/ ..do .. Consultancy payment 2213839 1059999 212000 847999 5 07.12.18 1229 108842916/ .. do .. Consultancy payment Invoice 29 2226158 1061416 212283 849133 6 09.11.18 (Rs9226158) July 2018 (Advance recovered Rs7000000) 1505 127286154/ ..do .. Consultancy payment Invoice 36 & 37 19625824 2257838 451568 1806270 7 09.05.19 (Feb & March-19) 1460 127286116/ Consultancy payment Invoice 35 2695576 1042501 208500 834001 8 15.04.19 (Rs9061737) Jan 2019 (Advance recovered Rs6366161) 1371 108843053/ Consultancy payment Invoice 33 4312491 1071348 214270 857078 9 31.01.19 (Rs9312491) Nov 2018 (Advance recovered Rs5000000) 1325 8843009/ Consultancy payment Invoice 31 &32 7963065 2066547 413309 1653238 10 08.01.19 (Rs17963065) Sep & Oct 2018 (Advance recovered RslOOOOOOO) Total 2703470 10813878 Annexure-F Unjustified payment on secµrity services without acknowlegment of payee Rs19.019 S# Voucher# Cheque# & dt Paid to Particulars item# Amount 1s21 · 127286164/ M/S Descon G-2/IPC-06 1.18. Provision of 12679399 16.05.19 Engineering ltd appropriate 24 hour 1 security 1415 127286070/ ..do .. G-2/IPC-05 ..do .. 6339699 2 28.02 .19 Total 19019098 Annexure-G Irregular payment on account of providing/ installation of UPS Rs6.762 million S# Voucher#/ Cheque#~ Paid to Item# Item of work BOQ Qty Rate Payment IPC# 1 1523/ 127286164/ M/S Descon S.01.23 Supply installation .. Of UPS, 1 362278 362278 G-2/IPC-06 16.05.19 Engineering ltd stablizer (one hour power supply) (4KVA) 2 S.02.22 .. do .. 04 KVA with 12 hour 2 724546 1449093 power supply 3 S.03.22 .. do .. 03 KVA with one hour 4 241522 966089 power supply 4 S.04.22 ..... 03 KVA 5 120766 603830 5 S.05.22 .:...02 KVA 12 120766 1449194 6 S.07.22 ..... 04 KVA 1 362278 362278 7 S.11.32 ..... 08 KVA 1 603790 603790 8 S.13 .16 .....09 KVA 1 966058 966058 Total 27 6762610 Annexure-H Excess execution of items of work Rs2.825 million S# Voucher#/ Cheque# & <1 Paid to Item# Item of work BOQ Qty Qty Excess Rate Excess IPC# purchased Qty amount 1 1521/ G 127286164/ MIS Descon S.02.21 P/F Split units 4 8 4 108691 434764 - -2 2/IPC-06 Bill#06 16.05.19 Engineering ltd S.03.21 (l.5 Ton) ... .. do .. 5 12 7 108691 760837 - - 3 4 S.04.21 S.05.21 .. do .. .. do .. 4 . 4 10 10 6 6 108691 108691 652146 652146 5 S.09.04 .. do .. 2 5 3 108691 326073 Total 19 45 26 2825966 Annexure-1 4.3.9 Loss to government due to payment of internet services on higher rates Rsl.600 S# Voucher#/ Paid to Bill# item# item of work Monthly Months Paid Market Excess Cheque# Rate rate payment 1 1521/1522/ M/S Descon 6.11 S.01.24 Provide & maintain 20MBps 36237.61 7 253663 10000x7= 183663 1523 Engineering ltd internet connection and Wifi 70000 127286164/ vide: IPC# G-2/ IPC- router sufficint to provide full 16.05.19 06 signal throughout building -2 S.02.24 .. do .. 36237.61 7 253663 10000x7= 183663 -3 S.03 .23 .. do .. 36237.61 7 70000 253663 10000x7= 183663 -4 S.04.23 ..do .. 36237.61 7 70000 253663 10000x7= 183663 -5 S.05.23 ..do .. 36237.61 7 70000 253663 10000x7= 183663 -6 S.06.23 36237.61 7 70000 253663 10000x7= 183663 ..do .. 70000 -7 S.08.10 36237.61 5 181188 10000x5= .. do .. 50000 131188 -8 S.11.33 36237.61 7 253663 10000x7= 183663 .. do .. 70000 -9 S.12.33 36237.61 7 253663 10000x7= 183663 .. do .. 70000 Total 61 2210492 610000 1600492 . > . ~ PROJECT IBRD LOAN 5684-PK • PROJECT TITLE : SINDH BARRAGES IMPROVEMENT PROJECT ~-I r :"!,,{~,;-\ ;.: .;a ·...;t; ___... _ . ,- rGt:. ~~~ ·· - .· ~..i.na>0srr/~!~~:;~..i.:i:. ~~~ira.r'"c,, ~ .... ~ ·. ' . .r····-· ~~~~~--" . ~~1h- :m)QI) 'Jot"· - si , t.!.~-d-~ R',~ ;. ~ ' . , y ~ ~ . ~ 20.06 .18 _ ~~·lkecciJ'~::.,.-. . . ~ ~ .£f;.'11 ~ J R,,_.;...: -· rcll(..i - - ~• i,. ~ 14,032.0C. ~ - 105.3165 - ,l; ~ .... n :.tt~ . ... 133.24 .. '·. 403,6.59,097.00 -- . 0 • =;. .t ......... ""· ' ~·· '.• ,.;,; ... ~ ! l ! ALEfir .. '", _.., •• _·-,, .., . ·• 3,832,819.14 88175433 507 12.06.18 508 20.06 .18 22.06 .18 4,860.00 105.3165 46.15 403,654,237 .00 0 3,832,772.99 88175435 509 20.06 .18 . 22.06 .18 4,916,681 .00 105.3165 46 ,684.81 398,737,556.00 0 3,786,088.18 88175444 510 20 .06.18 22.06.18 518,198.00 105.3165 4,920 .39 398,219,358.00 0 3,781,167.79 88175445 511 12.06 .18 25.06.18 135,395.00 105.3165 1,285.60 398,083,963 .00 0 3,779,882.19 88175425 512 12.06.18 25.06.18 562,720.00 105.3165 5,343.13 397,521,243 .00 0 3,774,539.06 88175426 513 20.06.18 25.06.18 3,000.00 105.3165 28.49 397,518,243.00 0 3,774,510.58 88175434 514 20.06.18 25.06 .18 11 ,812,500.00 105.3165 112,161 .91 385,705,743.00 0 3,662,348.66 88175438 515 20 .06 .18 25.06.18 1,312,500.00 105.3165 12,462.43 384,393,243.00 0 3,649,886.23 88175439 516 12.06 .18 26.06.18 16,660.00 105.3165 158.19 384,376,583.00 0 3,649,728.04 88175428 517 20.06 .18 26.06 .18 30,193,259.00 105.3165 286,690.68 354,183,324.00 0 3,363,037 .36 88175436 518 20.06 .18 26 .06 .18 3,354,806.00 105.3165 31,854.51 350,828,518.00 0 3,331,182.84 881i5437 519 20.06 .18 26.06.18 41,307,768.00 105.3165 392,225 .04 309,520,750.00 0 2,938,957 .81 88175441 520 20.06 .18 26.06.18 24,013,846.00 105.3165 228,015.99 285,506,904.00 0 2,710,941.82 88175442 521 20 .06 .18 26.06.18 6,884,628.00 105.3165 65,370.84 278,622,276 .00 0 2,645,570 .98 88175443 522 12.06.18 29.06 .18 154,571 .00 105.3165 1,467.68 278,467,705.00 0 2,644,103 .30 88175424 523 13.06.18 BKG-U-1 O(ICAY70261627 -2017 30.06.18 358,932,000.00 119.64400 3,000,000.00 . 105.3165 . 637,399,705.00 0 5,644,103.301 0 524 12.06.18 03.07 .18 3 ,240.00 105.3165 30.76 637,396,465.00 0 5,644,072 .53 88175423 1 30.07.18 01 .08.18 35,195.00 105.3165 334.18 637,361,270.00 0 5,643,738.35 88175448 "' 2 31 .07.18 01 .08.18 174,111 .00 105.3165 1,653.22 637,187,159.00 0 5,642,085 .13 88175457 3 30.07.18 03.08.18 26,657.00 105.3165 253.11 637,160,502.00 0 5,641,832.02 88175446 4 30.07.18 03.08 .18 264,116.00 105.3165 2,507.83 636,896,386.00 0 5,639,324.19 88175447 5 30.07 .18 03.08.18 479,900.00 105.3165 4,556.74 636,416,486.00 0 5,634,767.45 88175449 6 31 .07.18 03.08 .18 12,200.00 105.3165 115.84 636,404,286.00 0 5,634,651.61 88175451 7 31.07.18 03 .08.18 5,210.00 105.3165 49.47 636,399,076.00 0 5,634,602..14 88175454 8 31 .07.18 03.08.18 143,770.00 105.3165 1,365.12 636,255,306.00 0 5,633,237.01 88175458 9 31.07.18 03.08.18 41 ,217.00 105.3165 391.36 636,214,089 .00 0 5,632,845 .65 88175461 10 31.07.18 03.08.18 3,273.00 105.3165 31 .08 636,210,816 .00 0 5,632,814.571 88175462 11 31 .07.18 03.08.18 21,412.00 105.3165 203.31 636,189,404.00 0 5,632,611.26 881.75465 12 31 .07.18 03.08.18 18,937.00 105.3165 179.81 636,170,467 .00 0 5,632,431.45 88175466 13 31 .07.18 03.08.18 12,486.00 105.3165 118.56 636,157,981.00 0 5,632,312..89 88175468 14 31 .07.18 03.08 .18 I 18,135.00 105.3165 172.20 636,139,846.00 0 5,632,140.70 88175470 15 31 .07.18 06.08.18 38,787.00 105.3165 368.29 636,101,059.00 0 5,631,772.41 88175455 16 31.07.18 06.08.18 585,418.00 105.3 165 5,558.65 635,515,641.00 0 5,626,213.76 88175459 17 31 .07.18 07.08.18 22,534.00 105.3165 213 .96 635,493,107.00 0 5,625,999 .79 88175463 18 31 .07.18 08.08.18 8,663.00 105.3165 82.26 635,484,444.00 0 5,625,917 .53 88175469 19 30.07.18 10.08.18 30,315.00 105.3165 287.85 635,454,129.00 0 5,625,629 .69 88175450 20 31 .07.18 10.08.18 1,976,976.00 105.3165 18,771.76 633,477,15 3.00 0 5,606,857.93 88175456 21 31 .07.18 10.08.18 149,865.00 105.3165 1,423.00 633,327,288 .00 0 5,605,434.93 88175467 22 31 .07.18 15.08.18 2,333.00 105.3165 22.15 633,324,955 .00 0 5,605,412.78 88175452 23 15.08.18 16.08.18 174,111.00 105.3165 1,653.22 633,150,844.00 0 5,603,759 .56 88175483 24 07.08.18 17.08.18 27,940.00 105.3165 265.30 633, 122,904.00 0 5,603,494.27 88175472 25 07.08.18 17.08 .18 140,976.00 105.3165 1,338.59 632,981,928.00 ~ 5,602,155.67 88175473 26 07.08.18 17.08.18 29,957 .00 105.3165 284.45 632,951,971.()( '(?)IG-_· :\,'\ 5,601,871.23 88175476 27 07.08.18 17.08.18 30,390.00 105.3165 288 .56 632,921,581.Q ?:/ Q ,/'" ·s.\\ 5,601,582..67 88175478 28 17.08 .18 17.08.18 703,733.00 105.3165 6,682.08 632,217,848.cl ' (\"'b..t·· I~ ll 5,594,900.59 88175490 29 17.08.18 17.08.18 2,397.00 105.3165 22.76 632,215,451.0 -!,'-· 'o·-~ ;'j/ 5,594,877 .83 88175491 30 17.08 .18 20.08.18 601,451 .00 105.3165 5,710.89 631,614.000.00 :::,;,:'· ; Se;" . :,<'\ 5,589,166.94 88175485 31 15.08.18 20.08.18 4,594,794.00 105.3165 43,628 .43 627,019,205.00 ~ I J 5,545,538.51 1 88175486 . 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PROJECT IBRD LOAN 5684-PK 32 33 15.oa.18 15.08.18 24.08.18 24.08.18 PROJECT TITLE: SINDH BARRAGES IMPROVEMENT PROJECT I I 46,112.00 5,760.00 14,560.00 105.3165 105.3165 105.3165 ~ """'':~, J :~,... :~"v.:'~m'i',_ AL 438.41 54.69 138.25 ~~":","·:· : «£!_~ ,."-,K!"'h"- 626,973,034.oo 626,967,274.00 ·-~-~; o 0 ~~~ .: : ~-" . s,s4s,100.09 5,545,045.40 '.. 88175480 88175481 34 15.08.18 24.08.18 626,952,714.00 0 5,544,907.15 88175482 35 15.08.18 24.08.18 143,770.00 105.3165 1,365.12 626,808, 944.00 0 5,543,542.03 88175484 36 15.08.18 24.08.18 848,080.00 105.3165 8,052.68 625,960,864.00 0 5,535,489.35 88175487 37 16.08.18 24.08.18 59,040.00 105.3165 560.60 625,901,824.00 0 5,534,928.75 88175488 38 31 .07.18 27.08.18 3,430.00 105.3165 32.57 625,898,394.00 0 5,534,896.18 88175453 39 07.08 .18 28.08.18 45,178.00 105.3165 428 .97 625,853,216.00 0 5,534,467.21 88175477 40 15.08.18 28.08.18 10,501.00 105.3165 99.71 625,842,715.00 0 5,534,367.50 88175479 41 16.08 .18 28.08.18 46,080.00 105.3165 437.54 625,796,635 .00 0 5,533,929.96 88175489 42 07.08 .18 31 .08.18 4,700.00 105.3165 44.63 625,791,935.00 0 5,533,885.34 88175475 43 31.08.18 03.09.18 547,740.00 105.3165 5,200.89 625,244,195.00 0 5,528,684.44 88175464 44 07.08.18 03.09.18 3,370.00 105.3165 32.00 625,240,825.00 0 5,528,652.44 88175474 45 17.08.18 03.09.18 17,280.00 105.3165 164.08 625,223,545 .00 0 5,528,488.37 88175494 46 17.08 .18 03.09.18 7,920.00 105.3165 75.20 625,215, 625.00 0 5,528,413.16 88175495 47 07.08 .18 04.09.18 14,950.00 105.3165 141 .95 625,200,6 75 .00 0 5,528,271.21 88175471 48 17.08 .18 04.09.18 25,920.00 105.3165 246.12 625,174,755.00 0 5,528,025.10 88175493 49 17.08.18 04.09.18 36,833.00 105.3165 349.74 62 5,13 7,922.00 0 5,527,675.36 88175492 50 17.08.18 05.09.18 7 ,920.00 105.3165 75.20 625,130,002.00 0 5,527,600.16 88175496 51 17.08 .18 05.09.18 7,920.00 105.3165 75.20 625,122,082 .00 0 5,527,524.96 88175497 52 06.09.18 10.09.18 28,405.00 105.3165 269.71 625,093,677.00 0 5,527,255.24 88175504 53 11 .09.18 11.09.18 1,453 521.00 105.3165 13,801 .46 623,640,156 .00 0 5,513,453.79 88175516 54 11.09.18 11 .09.18 3,267.00 105.3165 31 .02 623,636,889.00 0 5,513,422.77 88175517 55 11 .09.18 11.09.18 3,547,292.00 105.3165 33,682.21 620,0 89,597.00 0 5,479,740.56 88175518 56 11.09.18 11.09.18 5,695.00 105.3165 54.08 620,083,902.00 0 5,479,686.49 88175519 57 06.09.18 12.09.18 274,630.00 105.3165 2,607.66 619,809,272.00 0 5,477,078.82 88175503 58 06.09.18 12.09.18 2,447.00 105.3165 23.23 619,806,825.00 0 5,477,055.59 88175505 59 06.09.18 12.09.18 40,805.00 105.3165 387.45 619,766,020.00 0 5,476,668.14 88175509 60 06.09.18 12.09.18 9,750.00 105.3165 92.58 619,756,270.00 0 5,476,575.56 88175510 61 07.09.18 12.09.18 I 3,569,826.00 105.3165 33,896.17 616,186,444.00 0 5,442,679.39 88175513 62 07.09.18 12.09.18 326,492.00 105.3165 3,100.10 615,859,952.00 0 5,439,579.29 88175515 63 06.09.18 13.09.18 356,567.00 105.3165 3,385.67 615,503,385.00 0 5,436,193.62 88175498 64 06.09.18 13.09.18 29,520.00 105.3165 280.30 615,473,865.00 0 5,435,913.32 88175511 65 07.09.18 13.09.18 10,500,553.00 105.3165 99,704.73 604,973,31 2.00 0 5,336,208.59 88175514 66 06.09.18 13.09.18 23,040.00 105.3165 218.77 604,950,272.00 0 5,335,989.82 88175512 67 06.09.18 18.09.18 32,744.00 105.3165 310.91 604,917,528.00 0 5,335,678.91 88175501 68 06.09.18 18.09.18 17,783.00 105.3165 168.85 604,899,745.00 0 5,335,510.06 88175502 69 06.09.18 18.09.18 72,132.00 105.3165 684.91 604,827,613.00 0 5,334,825.15 88175506 70 11.09.18 18.09.18 19,485.00 105.3165 185.01 604,808, 128.00 0 5,334,640.14 88175533 71 06.09.18 19.09.18 67,890.00 105.3165 644.63 604,740,238.00 0 5,333,995.51 88175500 72 06.09.18 19.09.18 17,875.00 105.3165 169.73 604,722,363.00 0 ' 5,333,825.78 88175507 73 06.09.18 19.09.18 20,613.00 105.3165 195.72 604,701,750.00 0 5,333,630.06 88175508 74 11.09.18 19.09.18 126,167,913.00 105.3165 1,197,988.09 478,533,837.00 0 4,135,641.96 88175520 75 11 .09.18 19.09.18 75,036,706.00 105.3165 712,487.65 403,497,131.00 76 11 .09.18 19.09.18 21 ,027,985.00 105.3165 199,664.68 -0 3,423,154.31 88175521 382,469,146.00 ~(j') ~ 3,223,489 .63 88175531 77 78 7'1 06.09.18 11 .09.1 8 31 .07 .18 24.09.18 24.09 .18 26.09.19 30,960.00 27,545.00 5,737.00 105.3165 105.3165 105.3165 293.97 261 .54 54.47 382,410,641.0d ,~ 382,438,186.00 ~76. ~\\ 3,223,195.66 ~ 113,222,934.12 382,404,904.0d .X tt;c\' 'l S /}3,222,879.64 88175499 88175536 88175460 80 11,09 .18 26.09.19 5,737.00 105. 3165 54.47 382,399,167 .00 ~"V/~ ,.,f' 3,222,825.17 8817552.;3 --- \.. ~ • IVIJ-\11\l OnM,-.'-1, '"''"' ,._, .. . • PROJECT IBRD LOAN 5684-PK PROJECT TITLE: SINDH BARRAGES IMPROVEMENT PROJECT 11 l ' 382,084,562.00 82 11 .09.18 26.09.19 I 1,295,509.00 105.3165 12,301.10 380,789,053 .00 0 3,207,536.83 88175525 83 11 .09.18 26.09.19 1,260,852.00 105.3165 11,972.03 379,528,201 .00 0 3,195,564.81 88175526 I 84 11 .09.18 26.09.19 72,652.00 105.3165 689.84 379,455,549.00 0 3,194,874.96 88175527 85 11.09.18 26.09.19 2,482,710.00 105.3165 23,573.80 376,972,839.00 0 3,171,301.16 88175528 86 11 .09.18 26.09.19 528,723.00 105.3165 5,020.32 376,444,116.00 0 3,166,280.84 88175529 87 11 .09.18 26.09.19 20,099.00 105.3165 190.84 376,424,017.00 0 3,166,090.00 88175530 88 11.09.18 26.09.19 16,727,186.00 105.3165 158,827.78 359,696,831.00 0 3,007,262.21 88175532 89 18.09.18 26.09.19 5,850.00 105.3165 55.55 359,690,981.00 0 3,007,206.67 88175541 90 19.09.18 26.09.19 40,000.00 105.3165 379.81 359,650,981.00 0 3,006,826.86 108842876 _g.!__ 18.09.18 718,981 .00 105.3165 6,826.86 358,932,000.00 0 3,000,000.00 27.09.18 88175538 92 I 31,619.00 119.6440 264.28 358,900,381.00 0 2,999,735 .72 93 18.09.18 27.09.18 23,097.00 119.6440 193.05 358,8n,284.00 0 2,999,542.68 88175542 94 18.09.18 27.09.18 23,076 .00 119.6440 192.87 358,854,208.00 0 2,999,349 .80 88175543 95 18.09.18 27.09.18 143,770.00 119.6440 1,201 .65 358,710,438.00 0 2,998,148 .16 88175547 96 18.09.18 27.09.18 600,871 .00 119.6440 5,022.16 358,109,567.00 0 2,993,126.00 88175548 97 18.09.18 27.09.18 20,615.00 119.6440 172.30 358,088,952.00 0 2,992,953.70 88175549 98 18.09.18 27.09.18 174,111 .00 119.6440 1,455.24 357,914,841.00 0 2,991,498.45 88175546 99 18.09.18 28.09.18 7,400.00 119.6440 61 .85 357,907,441.00 0 2,991,436.60 88175537 100 18.09.18 28.09.18 54,813.00 119.6440 458.13 357,852,628.00 0 2,990,978 .47 88175539 101 18.09.18 28.09.18 5,209.00 119.6440 43 .54 357,847,419.00 0 2,990,934.93 88175540 102 19.09.18 28.09.18 18,652.00 119.6440 155.90 357,828,767.00 0 2,990,779.04 88175550 103 19.09.18 28.09 .18 10,891.00 119.6440 91 .03 357,817,876.00 0 2,990,688.01 108842877 104 19.09.18 28.09.18 275,000.00 119.6440 2,298.49 357,542,876.00 0 2,988,389.52 108842878 105 19.09.18 28.09.18 25,500.00 119.6440 213.13 357,517,376.00 0 2,988,176.39 108842879 106 11 .09.18 01.10.18 3,240.00 119.6440 27.08 357,514,136.00 0 2,988,149 .31 88175534 107 18.09.18 01.10.18 34,287.00 119.6440 286.58 357,479,849.00 0 2,987,862.73 88175544 108 19.09.18 02.10.18 4,349,619.00 119.6440 36,354.68 353,130,230.00 0 2,951,508.06 108842880 109 19.09.18 04.10.18 111,573.00 119.6440 932.54 353,018,657.00 0 2,950,575.52 108842882 110 19.09.18 05.10.18 387,930.00 119.6440 3,242.37 352,630,727.00 0 2,947,333.15 108842881 111 11 .09.18 09.10.18 44,626.00 119.6440 372.99 352,586,101.00 0 2,946,960.16 88175535 112 19.10.18 23.10.18 840.00 119.6440 7.02 352,585,261.00 0 2,946,953 .14 108842883 113 19.10.18 23.10.18 6,510.00 119.6440 54.41 352,578,751.00 0 2,946,898.72 108842885 114 19.10.18 23.10.18 18,450.00 119.6440 154.21 352,560,301.00 0 2,946,744.52 108842889 115 19.10.18 23.10.18 23 ,064.00 119.6440 192.77 352,537,237.00 0 2,946,551.75 108842891 116 19.10.18 23.10.18 18,255.00 119.6440 152.58 352,518,982.00 0 2,946,399 .17 108842892 117 19.10.18 23.10.18 19,435.00 119.6440 162.44 352,499,547.00 0 2,946,236.73 108842893 118 19.10.18 24.10.18 18,200.00 119.6440 152.12 352,481,347.00 0 2,946,084.61 108842890 119 19.10.18 24.10.18 200,780.00 119.6440 1,678.15 352,280,567.00 0 2,944,406 .46 108842896 120 19.10.18 24.10.18 68,500.00 119.6440 572.53 352,212,067.00 0 2,943,833.93 108842897 121 19.10.18 24.10.18 134,800.00 119.6440 1,126.68 352,077,267.00 0 2,942,707 .26 108842898 122 19.10.18 25.10.18 337,783.00 119.6440 2,823.23 351,739,484.00 0 2,939,884.02 108842884 123 124 125 19.10.18 19.10.18 19.10.18 25 .10.18 26.10.18 29.10.18 9,600.00 35 790.00 2,981 .00 119.6440 119.6440 119.6440 80.24 299.14 24.92 351,729,884.00 351,694,094.00 n,. " 351,691,113.0I .,./o .,, ~\\ .~ _...n..... 2,939,803.78 2,939,504.65 2,939,479 .73 108842894 108842888 108842886 126 19.10.18 29.10.18 3,600.00 119.6440 30.09 351,687,513.Cl: 1-~~«.' ~ ll 2,939,449.64 108842895 127 30.10.18 07.11.18 174,111.00 119.6440 1,455.24 351,513,402.0\ - .g,\ '}1,','j 2,937,994.40 108842903 128 30.10.1 8 07.11.18 4,450.00 119.6440 37.19 351,508,952 .00 l\.. •-'.1 ..u:r.~i° 'If 2,937,957 .21 108842899 129 30.10.18 07.11 .18 22,890.00 119.6440 191.32 351,486,062.00 \ _..::;.... J 2,937,765.89 108842901 a _, ' PROJECT IBRD LOAN 5684-PK 't • J. PROJECT TITLE: SINDH BARRAGES IMPROVEMENT PROJECT 524,500.00 1·19.6440 4,383.84 350,961,562 .00 0 2,933,382.05 108842902 30.10.18 07.11.18 143,770.00 119.6440 1,201.65 350,817,792.00 0 2,932,180.40 108842904 30.10.18 07.11 .18 586,548.00 119.6440 4,902.44 350,231,244.00 0 2,927,277.96 108842905 19.10.18 09.11.18 61,299 .00 119.6440 512.34 350,169,945.00 0 2,926,765.61 108842887 134 13.11.18 13.11.18 3,231 .00 119.6440 27.01 350,166,714.00 0 2,926,738.61 108842919 135 13.11.18 13.11 .18 1,422,781.00 119.6440 11,891.79 348,743,933.00 0 2,914,846.82 108842918 136 09.11.18 14.11.18 49,418.00 119.6440 413.04 348,694,515.00 0 2,914,433.78 108842908 137 09.11.18 14.11.18 245,638.00 119.6440 2,053.07 348,448,877.00 0 2,912,380.70 108842907 138 09.11.18 14.11.18 31,293.00 119.6440 261.55 348,417,584.00 0 2,912,119.15 108842909 139 09.11.18 14.11.18 11,056.00 119.6440 92.41 348,406,528.00 0 2,912,026.75 108842911 140 09.11 .18 14.11 .18 789,600.00 119.6440 6,599.58 347,616,928.00 0 2,905,427.17 108842913 141 09.11.18 14.11.18 778,384.00 119.6440 6,505.83 346,838,544.00 0 2,898,921.33 108842914 142 09.11.18 14.11 .18 13,040.00 119.6440 108.99 346,825,504.00 0 2,898,812.34 1088429H 143 09.11.18 15.11 .18 - 1,835,782.00 119.6440 15,343.70 344,989,722.00 0 2,883,468 .64 10884291E 144 09.11 .18 15.11.18 55,601 .00 119.6440 464.72 344,934,121.00 0 2,883,003.92 10884291i 145 09.11.18 16.11.18 5,800.00 119.6440 48.48 344,928,321.00 0 2,882,955.44 10884291( 146 09.11.18 22.11.18 4,406.00 119.6440 36.83 344,923,915.00 0 2,882,918.62 10884290E 147 09.11.18 23.11 .18 8,000.00 119.6440 66.87 344,915,915.00 0 2,882,851.75 10884291: 27.11.18 27.11.18 4,373.00 119.6440 36.55 344,911,542.00 0 2,882,815 .20 10884294: 148 - 149 27.11.18 27.11.18 2,408,054.00 119.6440 20,126.83 342,503,488.00 0 2,862,688 .38 10884294" 150 20.11.18 28.11.18 . 6,180.00 119.6440 51.65 342,497,308.00 0 2,862,636.72 10884292( 151 23.11.18 28.11.18 174,111 .00 119.6440 1,455.24 342,323,197.00 0 2,861,181.48 10884293: s:- 152 30.10.18 28.11 .18 19,680.00 119.6440 164.49 342,303,517.00 0 2,861,016.99 108842901 ~ 153 20.11.18 29 .11 .18 654,484.00 119.6440 5,470.26 341,649,033.00 0 2,855,546.73 10884292' 154 20.11 .18 29.11.18 9,908.00 119.6440 82.81 341,639,125.00 0 2,855,463.92 10884292: * ~ !) 155 156 23.11 .18 23.11 .18 29.11 .18 29.11 .18 18,450.00 20,475.00 119.6440 119.6440 154.21 171.13 341,620,675.00 341,600,200.00 0 0 2,855,309.71 2,855,138.58 10884292' 10884292, fl 157 23.11.18 29.11 .18 23,064.00 119.6440 192.77 341,577,136.00 0 2,854,945.81 10884292 158 23.11.18 29 .11 .18 39,088.00 119.6440 326.70 341,538,048.00 0 2,854,619.10 10884293 ~ 159 23.11.18 29.11 .18 20,515.00 119.6440 171.47 341,517,533.00 0 2,854,447.64 10884293 160 23.11.18 29.11.18 143,770.00 119.6440 1,201.65 341,373,763.00 0 2,853,245.99 10884293 161 23.11.18 29.11 .18 588,000.00 119.6440 4,914.58 340,785,763.00 0 2,848,331.41 10884293 ~ 162 163 20.11.18 20.11.18 30.11.18 30.11.18 98,120.00 1,528.00 119.6440 119.6440 . 820.10 12.77 340,687,643.00 340,686,115.00 0 0 2,847,511.31 2,847,498.54 10884292 10884292 ~ 164 30.11.18 BKG.U-10flCA)/7026/827-2017 30.11.18 1,339,183,000.00 133.91830 10,000,000.00 - 119.6440 - 1,679,869,115.00 0 12,847,498.54 0 165 20.11.18 03.1 2.18 630,235.00 119.6440 5,267.59 1,679,238,880.00 0 12,842,230.95 10884292 166 29.11.18 03.12.18 9,385.00 119.6440 78.44 1,679,229,495.00 0 12,842,152.51 10884294 167 29.11.18 03.12.18 94,557.00 119.6440 790.32 1,679,134,938.00 0 12,841,362.19 10884294 168 20.11 .18 04.12.18 15,360.00 119.6440 128.38 1,679,119,578.00 0 12,841,233.81 1088429: 169 29.11 .18 04.12.18 23,076 .00 119.6440 192.87 1,679,096,502.00 0 12,841,040.94 1088429' 170 29.11.18 04.12.18 135,000.00 119.6440 1,128.35 1,678,961,502.00 0 12,839,912.59 1088429t 171 29.11.18 04.12.18 19,168.00 119.6440 160.21 1,678,942,334.00 0 12,839,752.38 1088429• 172 29.11.18 04.12.18 19,500.00 119.6440 162.98 1,678,922,834.00 0 12,839,589.40 1088429! 173 29.11.18 04.12.18 38,984.00 119.6440 325.83 1,678,883,850.00 .-..0 12,839,263.57 1088429! 174 29.11 .18 10.12.18 506,974.00 119.6440 4,237.35 1,678,376,876.~ ,. P o";~ 12,835,026.21 1088429• 175 04.12.18 10.12.18 24,607.00 119.6440 205.67 l ,678,352,26'll'fb ' w -,;:~ 12,834,820.54 10884291 176 10.12.18 10.12.18 2,587,871 .00 119.6440 21,629.76 1,675, 764,39s/001 ~"Q, 1· _ \ 12,813,190.78 1088429' 177 10.12.18 10.12.18 4,582.00 119.6440 38.30 1,675, 759,81~!PU 1:l'll / Y 12,813,152.49 1088429' 178 179 04.12.18 07 .12.18 11 .1 2.18 11 .12.18 I 286,392.00 29,952.00 119.6440 119.6440 2,393.70 250.34 1,675,473,424.MJ ~' .~~ - 1,675,443,472.00' ~ =- 12,810,758.78 12,810,508.44 1088429 1088429 ~ MAIN tlKAN l..H IV-\"Al..n1 . I • r, ' PROJECT IBRD LOAN 5684-PK PROJECT TITLE: SINDH BARRAGES IMPROVEMENT PROJECT 1,675,252,872.00 119.6440 101.71 1,675,240,703.00 0 07.12.18 11.12.18 I 18,880.00 119.6440 157.80 1,675,221,823.00 0 07.12.18 11 .12.18 98,120.00 119.6440 820.10 1,675,123,703.00 0 23.11.18 12.12.18 17,211.00 119.6440 143.85 1,675,106,492.00 0 185 23.11.18 12.12.18 14,304.00 119.6440 119.55 1,675,092,188.00 0 12,807,572.36 108842936 186 23.11.18 12.12.18 77,832.00 119 .6440 650.53 1,675,014,356.00 0 12,806,921.83 108842937 187 23.11 .18 12.12.18 466,323.00 119.6440 3,897.59 1,674,548,033.00 0 12,803,024.25 108842938 188 23.11 .18 12.12.18 22,787.00 119.6440 190.46 l ,674,525,246.00 0 12,802,833.79 108842939 189 23.11 .18 12.12.18 434,495.00 119.6440 3,631 .57 1,674,090,751.00 0 12,799,202.22 108842940 190 04.12.18 12.12.18 212,283.00 119.6440 1,774.29 1,673,878,468.00 0 12,797,427.94 108842953 191 04.12.18 12.12.18 178,093.00 119.6440 1,488.52 1,673,700,375.00 0 12,795,939.41 108842954 192 04.12.18 12.12.18 6,663.00 119.6440 55.69 1,673,693,712.00 0 12,795,883.72 108842955 193 04.12.18 12.12.18 44,600.00 119.6440 372.77 l,673,649,112.00 0 12,795,510.95 108842959 194 07.12.18 13.12.18 1,824,732.00 119.6440 15,251 .35 1,671,824,380.00 0 12,780,259.60 108842970 195 07.12.18 13.12.18 17,640.00 119.6440 147.44 l,671,806,740.00 0 12,780,112.17 108842971 196 07 .12.18 13.12.18 13,120.00 119.6440 . 109.66 1,671,793,620.00 0 12,780,002.51 108842973 197 04.12.18 14.12.18 4 ,303.00 119.6440 35.97 1,671,789,317.00 0 12,779,966.54 108842952 198 07.12.18 14.12.18 I 38,880.00 119.6440 324.96 1,671,750,437.00 0 12,779,641.58 108842972 199 04.12.18 17.12.18 2,851 .00 119.6440 23.83 1,671,747,586.00 0 12,779,617.75 108842957 200 07 .12.18 17.12.18 17,883,798.00 119.6440 149,475.09 1,653,863,788.00 0 12,630,142.66 108842967 201 07 .12.18 17.12.18 11,885,452.00 119.6440 99,340.14 l ,641,978,336.00 0 12,530,802.51 108842968 202 07.12.18 17.12.18 2,980,633.00 119.6440 24,912.52 1,638,997,703.00 0 12,505,890.00 108842969 203 07.12.18 20 .12.18 22,664.00 119.6440 189.43 l,638,975,039 .00 0 12,505,700.57 108842963 204 18.12.18 21 .12.18 39,551 .00 119.6440 330.57 1,638,935,488.00 0 12,505,370.00 108842978 205 18.12.18 21 .12.18 25,000.00 119.6440 208.95 1,638,910,488.00 0 12,505,161.04 108842979 206 18.12.18 21.12.18 15,800.00 119.6440 132.06 1,638,894,688.00 0 12,505,028.99 108842981 207 18.12.18 24.12.1 8 2,349.00 119.6440 19.63 1,638,892,339.00 0 12,505,009.35 108842977 208 18.12.18 26.12.18 25,690.00 119.6440 214.72 1,638,866,649.00 0 12,504,794.63 108842982 209 04.12.18 27.12.18 8,010.00 119.6440 66.95 1,638,858,639 .00 0 12,504,727.68 108842960 210 18.12.18 27.12.18 9,521 .00 119.6440 79.58 1,638,849,118.00 0 12,504,648.11 108842976 211 18.12.1 8 31 .12.18 234,600.00 119.6440 1,960 .82 1,638,614,518.00 0 12,502,687 .29 108842980 212 01 .01.19 03.01 .19 139,031 .00 119.6440 1,162.04 1,638,475,487.00 0 12,501,525 .25 108842983 213 01.01.19 03.01 .19 6,730.00 119.6440 56.25 1,638,468,757.00 0 12,501,469.00 108842987 214 01 .01 .19 03.01.19 14,209.00 119.6440 118.76 1,638,454,548.00 0 12,501,350.24 108842988 215 01 .01 .19 03.01.19 670.00 119.6440 5.60 l ,638,453,878.00 0 12,501,344.64 108842989 216 01.01 .19 04.01.19 147,619.00 119.6440 1,233.82 1,638,306,259.00 0 12,500,110.82 108842984 217 01.01 .19 04.01 .19 681,872.00 119.6440 5,699.17 1,637,624,387.00 0 12,494,411.65 108842985 218 01 .01 .19 04.01.19 2,205.00 119.6440 18.43 1,637,622,182.00 0 12,494,393.22 108842986 219 01 .01 .1 9 04.01.19 7,940.00 119.6440 66.36 1,637,614,242.00 0 12,494,326.85 108842990 220 01 .01 .1 9 04.01 .19 17,220.00 119 .6440 143.93 1,637,597,022.00 0 12,494,182.93 108842991 221 01 .01 .19 08.01 .19 266,000.00 119.6440 2,223.26 1,637,331,022.00 0 12,491,959.66 108842992 222 08 .01.19 08.01.19 7,370,549.00 119.6440 61 ,604.00 1,629,960,473.00 0 12,430,355 .66 108843007 223 08.01 .19 08 .01 .19 10,130.00 119.6440 84.67 1,629,950,343."'. - n 12,430,271.00 108843008 224 01 .01 .19 10.01 .19 5,260.00 119 .6440 43.96 1,629,945,083'°1" i , ~ - -~ 12,430,227.03 108842994 225 01 .01.19 10.01 .19 3,106.00 119.6440 25.96 1,629,941,97/'.0W _,;o \ ·;i. 12,430,201.07 108842997 226 01 .01 .19 10.01 .19 2,465,045.00 119.6440 20,603.16 l,627,476,931l .EX <-'i·n'O · i .· ~I 12,409,597.91 108842998 227 01 .01 .19 10.01 .19 446 ,800.00 119.6440 3,734.41 1,627,030,13 · IO(l " 0.7:4C I!. 12,405,863.50 108842999 228 07.01 .19 10.01 .19 I 5,500.00 119.6440 45.97 1,627,()2_4,632~ ~~ 1 12,405,817.53 108843000 . t • NATIONAL BANK OF PAKISTAN ) MAIN BRANCH KARACHI. ) PROJECT IBRD LOAN 5684-PK PROJECT TITLE: SINDH BARRAGES IMPROVEMENT PROJECT A/c. # 41~Qfl1651 OIEClUE/SBP BSC DAT£ DEPOSIT/RECEIPT PAYMEHT WITHORAWL BALANCE S# CHQDATE UTTER NO PAID BY PKR EXCHANGE USO EQUIVA PKR EXCHANGE USO EQUIVAUNT PlCR EXCHANGE USO CHO# NBP ACTUAi. RATE NATIONAL ACTUAi. RATE (NATIONAL) ACTUAL RATE EQUIVALENT 197 04.12.18 14.12.18 4,303.00 119.6440 35.97 1,671,789,317.00 0 12,779,966.37 108842952 198 07.12.18 14.12.18 38,880.00 119.6440 324.96 1,671,750,437.00 0 12,779,641.40 108842972 199 04.12.18 17.12.18 2,851 .00 119.6440 23.83 1,671,747,586.00 0 12,779,617.57 108842957 200 07.12.18 17.12.18 17,883,798.00 119.6440 149,475.09 1,653,863,788.00 0 12,630,142.48 108842967 201 07.12.18 17.12.18 11,885,452.00 119.6440 99~.14 l,641,978,336.00 0 12,530,802.34 108842968 202 07.12.18 17.12.18 2,980,633.00 119.6440 24,912.52 1,638,997,703.00 0 12,505,889.82 108842969 203 07.12.18 20.12.18 22,664.00 119.6440 189.43 1,638,975,039.00 0 12,505,700.39 108842963 204 18.12.~8 21.12.18 39,551.00 119.6440 ;330.57 1,638,935,488.00 0 12,505,369.82 108842978 205 18.12.18 21.12.18 25,000.00 119.6440 208.95 1,638,910,488.00 0 12,505,160.87 108842979 206 18.12.18 21 .12.18 15,800.00 119.6440 132.06 1,638,894,688.00 0 12,505,028.81 108842981 207 18.12.18 24.12.18 2,349.00 119.6440 19.63 1,638,892,339.00 0 12,505,009.18 108842977 208 18.12.18 26.12.18 25,690.00 119.6440 214.72 1,638,866,649.00 0 12,504,794.46 108842982 209 04.12.18 27.12.18 8,010.00 119.6440 66.95 1,638,858,639.00 0 12,504,727.51 108842960 210 18.12.18 27.12.18 9,521.00 119.6440 79.58 1,638,849,118.00 0 12,504,647.93 108842976 ,l,i 211 18.12.18 31.12.18 234,600.00 119.6440 1,960.82 1,638,614,518.00 0 12,502,687.11 108842980 ,II 212 213 _ 01.01.19 01.01.19 03.01 .19 03.01.19 . 139,031.00 6,730.00 119.6440 119.6440 1,162.04 56.25 1,638,475,487.00 1,638,468,757.00 0 0 12,501,525.07 12,501,468.82 108842983 10,8 842987 214 01.01.19 03.01.19 14,209.00 119.6440 :118.76 1,638,454,548.00 0 12,501,350.06 108842988 215 0.1.01 .19 03.01 .19 670.00 119.6440 ' 5.60 1,638,453,878.00 0 12,501,344.46 10.8842989 216 01.01.19 04.01.19 147,619.00 119.6440 1,233.82 1,638,306,259.00 0 12,500,110.64 108842984 217 01.01.19 04.01 .19 681,872.00 119.6440 5,699.17 l,637,624,387.00 0 12,494,411.47 108842985 218 01.01.19 04.01 .19 2,205.00 119.6440 18.43 1,637,622,182.00 0 12,494,393.04 108842986 219 01.01.19 04.01.19 7,940.00 119.6440 66.:!6 1,637,614,242.00 0 12,494,326.68 108842990 220 01 .01.19 04.01 .19 17,220.00 119.6440 143.93 1,637,597,022.00 0 12,494,182.75 ·108842991 221 01 .01.19 08.01 .19 266,000.00 119.6440 2,223.26 1,637,331,022.00 0 12,491,959.49 108842992 222 08.01.19 08.01 .19 7,370,549.00 119.6440 61,604.00 1,629,960,473.00 0 12,430,355.49 1,08843007 223 08.01.19 08.01 .19 10,130.00 119.6440 84.67 1,629,950,343.00 0 12,430,270.82 108843008 224 01 .01.19 10.01 .19 5,260.00 119.6440 43.96 1,629,945,083.00 0 12,430,226.86 108842994 225 01.01.19 10.01 .19 3,106.00 119.6440 25.96 1,629,941,977.00 0 12;430,200.90 108842997 226 01.01.19 10.01.19 2,465,045.00 119.6440 20,603.16 1,627,476,932.00 0 1:2,409,597.73 108842998 227 01.01.19 10.01 .19 446,800.00 119.6440 3,734.41 1,627,030,132.00 0 12,405,863.32 108842999 228 07.01.19 10.01.19 5,500.00 119.6440 45.97 1,627,024,632.00 0 12,405,817.35 108843000 229 07.01.19 10.01 .19 98,120.00 119.6440 820.10 1,626,926,512.00 0 12,404,997.25 108843002 230 08.0j .19 10.01 .19 6,912,711 .00 119.6440 57,777.33 1,620,013,801.00 0 12,347,219.92 108843009 231 01.01 .19 11.01.19 581,858.00 119.6440 4,863.24 1,619,431,943.00 0 12,342,356.67 108842995 232 07.01.19 14.01.19 16,899,921 .00 119.6440 141,251.72 1,602,532,022.00 0 12,201,104.95 108843004 233 07.01.19 14.01 .19 11,247,746.00 119.6440 94,010.11 1,591,284,276.00 0 12,107,094.84 .108843005 Gv' 234 10.01.19 16.01.19 285,045.00 119.6440 2,382.44 1,590,999,231.00 0 12,104,712.40 108843010 235 11.01.19 16.01.19 22,359.00 119.6440 186.88 1,590,976,872.00 0 12,104,525.52 108843013 236 237 238 239 11 .01.19 11.01.19 11 .01.19 11 .01.19 16.01 .19 16.01.19 16.01.19 16.01.19 22,188.00 18,591.00 18,450.00 23,076.00 119.6440 119.6440 119.6440 119.6440 185.45 155.39 154.21 192.87 1,590,954,684.00 1,590,936,093.00 1, 590,917,643.00 1,590,894,567.00 0 0 0 0 12,104,340.07 12,104,184.68 12,104,030.47 12,103,837.60 108843014 108843015 108843016 ~h~ 108843019 -- 11.01.19 ~ Deposit 240 16.01 .19 23,102.00 119.6440 193.09 1,590,871,465.00 0 12,103,644.51 10884302$ ~ Or ptt. . 241 11 .01.19 16.01 .19 18,620.00 119.6440 155.63 1,590,852,845.00 0 12,103,488.88 108843022 i "'...... • ... """ .,.,, · ~ 1\4 """ 4.C oAn nn 440 111:AAn .. .,~ "20 1 enn o,.., l'V'\c nn n ,., 1n:1 :Jc:,:: AD -tnOOA'ln")"l ,!!:.._ "'4rvc>'.-1-;; • •. " " " NATIONAL BANK OF PAKISTAN ) MAIN BRANCH KARACHI. ) PROJECT IBRD LOAN 5684-PK PROJECT TITLE: SINDH BARRAGES IMPROVEMENT PROJECT A/c""# 4l ~ ~S~1 01 EQUE/SBP BSC DATE DEPOSIT/RECEIPT PAYMENT WITH DRAWL BALANCE S# CHQDATE LETTER NO PAIOBY PICR EXCHANGE USO EQUIVA PICR EXCHANGE USO EQUIVALENT- PKR EXCHANGE USO CHQ# NBP ACTUAL RATE NATIONAL ACTUAL RATE (NATIONAL) ACTUAL RATE EQUIVALENT 243 11.01.19 16.01.19 18,120.00 119.6440 151.45 1,590,818,885.00 0 12,103,205.04 108843024 244 11.01.19 18.01.19 12,240,00 119.6440 102.30 1,590,806,645.00 0 12,103,102.74 108843026 245 01.01.19 16.01.19 1,194'.00 119.6440 9.98 1,590,805,451.00 0 12,103,092.76 108842993 16.01.19 14,435.00 119.6440 120.65 1,590,791,016.00 0 12,102,972.11 108842996 246 01 .01 .19 - 0 247 10.01.19 17.01.19 27,336.QO 119.6440 228.48 1,590,763,680.00 12,102,743.63 108843011 248 11.01.19 17.01.19 14,300l>O, 119.6440 119.52 1,590,749,380.00 0 12,102,624.11 108843021 249 11 .01 .19 17.01.19 13,230.00 119.6440 110.58 1,590,736,150.00 0 12,102,513.53 108843025 250 07.01 .19 21.01 .19 4,510,.00 . 11!1.6440 37.70 1,590,731,640.00 0 12,102,475.84 108843003 251 11.01.19 21 ,01.19 37 ,40'0ll0,; 119.6440 312.59 1,590,694,240.00 0 12,102,163.24. 108843012 252 11.01.19 21.01.19 12,00S:00 119.6440 100.34 l,590,682,235.00 0 12,102,062.90 108843018 253 15.01.19 22.01 .19 893,489;00 119.6440 7 ,467.90 1,589,788,746.00 0 12,094,595.01 108843029 254 15.01.19 22.01 .19 2,118,642.00 119.6440 17,707.88 1,587,670,104.00 0 12,076,887.12 108843030 255 15.01 .19 22.01.19 1,369,562.00 119.6440 11,446.98 1,586,300,542.00 0 12,065,440.15 108843031 256 15.01.19 22.01 .19 1,466,105;00, 119.6440 12,258.93 1,584,833,834.00 0 12,053,181.21 108843032 257 15.01 .19 23.01.19 20,820.00 119.6440 174.02 1,584,813,014.00 0 12,053,007.20 108843028 258 21 .01.19 23.01.19 22,050~ 119.6440 184.30 1,584,790,964.00 0 12,~2,822.90 108843034 259 15.01 .19 24.01.19 28;381,00 119.6440 237.21 1,584,762,583.0Q 0 1-2',052,585.69 108843027 260 21 .01.19 25.01.19 ' 41,64t~. 1:19.6440 348.04 1,584,720,942.00 0 .U,052,237 .65 108843033 261 11 .01 .19 28.01.19 ' 3,88,::.oo,· '119.6440 32.49 1,584,717,055.00 0 '12;052,205.16 108843017 262 01 .02.19 01 .02.19 3,sn,39.Q.OO 119.6440 32,407.73 1,580,839,665.00 0 12,019,797.43 108843054 263 01 .02.19 01 .02.19 s,on,oo 119.6440 50.79 1,580,833,588.00 0 12,019,746.64 108843055 264 01 .02.19 01.02.19 8,031.00 119.6440 67.12 1,580,825,557.00 0 12,019,679.52 108843056 265 30.01.19 04.02.19 147,619:00 119.6440 1,233.82 1,580,677,938.00 0 12,018,445.70 108843042 266 31.01.19 04.02.19 7,664,595.00 119.6440 64,061 .67 1,573,013,343.00 0 11,954,384.02 108843050 267 31.01.19 04.02.19 35,021,447.00 119.6440 292,713.78 l,537,991,896.00 0 11,661,670.25 108843051 268 30.01 .19 06.02.19 714,711.00 119.6440 5,973.65 1,531,2n,1s5.oo 0 11,655,696.60 108843043 269 31.01 .19 06.02.19 3,753,~.oo 119.6440 31,369.91 1,533,523,963.00 0 11,624,326.69 108843053 270 01.02.19 06.02.19 98,120.00 119.6440 820.10 1,533,425,843.00 0 11,623,506.59 108843057 271 30.01.19 os:02.19 900:00 119.6440 7.52 1,533,424,943.00 0 11,623,499.06 108843035 272 30.01 .19 07.02.19 2,004.00 119.6440 16.75 1,533,422,939.00 0 11,623,482.31 108843039 273 30.01.19 07.02.19 20,220.00 119.6440 169.00 1,533,402,719.00 0 11,623,313.31 108843040 274 30.01.19 07.02.19 5,102.00 119.6440 42.64 1,533,397,617.00 0 11,623,270.67 108843045 275 30.01.19 07.02.19 92,513.00 119.6440 n3.24 1,533,305,104.00 0 11,622,497.43 108843046 276 31.01.19 07.02.19 14,129.00 119.6440 118.09 1,533,290,975.00 0 11,622,379.34 108843049 277 30.01.19 07.02.19 147,121.00 119.6440 1,229.66 1,533,143,854.00 0 11,621,149.69 108843041 278 31.01.19 07.02.19 3,212,928.00 119.6440 26,854.07 1,529,930,926.00 0 11,594,295.62 108843052 G 279 30.01.19 08.02.19 30,965.00 119.6440 258.81 1,529,899,961.00 0 11,594,036.81 108843044 280 J0.01 .19 08.02.19 92,518.00 119.6440 n3.28 1,529,807,443.00 0 11,593,263'. 53 108843047 281 30.01.19 08.02.19 92,635.00 119.6440 n4.26 ~.529,714,808.00 0 ,._ .,,_..._ ,. 108843048 282 01 .02.19 08.02.19 7,160.00 119.6440 59.84 1,529,707,648.00 0 11,592,429.43 108843059 v f 283 30.01.19 11 .02.19 43,101 .00 119.6440 360.24 1,529,664,547.00 0 11,592,069.19 108843037 284 30.01.19 12.02.19 10,338.00 119.6440 86.41 1,529,654,209.00 0 11,591,982.78 108843038 B ~"'- 285 30.01.19 13.02.19 6,080.00 119.6440 50.82 1,529,648,129.00 0 286 18.02.19 18.02.19 193,413.00 119.6440 1,616.57 1,529,454,716.00 0 " " " ' "·" 10884303 0 11,590,315.39 10884308 Oe posit 287 18.02.19 18.02.19 1,804.00 119.6440 15.08 1,529,452,912.00 0 11,590,300.32 1088430ij ~ O~ptt. --- ,..~ ..... 4 , . ................. ~n ac:.'\ nn 11q fu!An 509.45 1. r;7q_~q] .'l~9.00 0 11.589.790.86 10884305 ~ ~,C .--/,;.J.19 18.04.19 3,627,338.00 133.9183 27,086.20 1,205,715,091.00 0 9,003,363.00 27286117 367 18.~.19 18.04.19 5,987.00 133.9183 44.71 1,205,709,104.00 0 9,003,318.29 27286118 368 19.:04:19 29.04.19 7,410.00 133.9183 55.33 1,205,701,694.00 0 9,003,262.96 27.286120 369 19.04.19. 29.04.19 6,338.00 133.9183 47:33 1,205,695,356.00 0 9,003,215.64 27286123 370 19.04;19 29.04.19 76,918.00 133.9183 574.37 l,205,618,438.00 0 9,002,641.27 27286125 371 19.04.19 30.04.19 6,740.00 . 133.9183 50.33 1,205,611,698.00 0 9,002,590.94 27286121 / 372 19.04.19 30.04.19 14,440.00 133.9183 107.83 1,205,597,258.00 0 9,002,483.11 27286122 1/ 373 19.04.19 30.04.19 18,113.00 133.9183 135.25 1,205,579,145.00 0 9,002,347.86 27286124 374 19.04.19 30.04.19 11,735.00 133.9183 87.63 1,205,567,410.00 0 9,002,260.23 272861 'T ~ . 375 30.04.19 02.05.19 2,980.00 133.9183 22.25 l ,205,564,430.00 0 9,002,237.98 2728611 9-_ Dep osi t - 376 377 30.04.19 30.04.19 02.05.19 02.05.19 147,619.00 713,200.00 133.9183 133.9183 1,102.31 5,325.64 1,205,416,811.00 1,204,703,611.00 0 0 9,001,135.67 8,995,810.04 272861 1 ~- 272861. 4~: I. e~:)} D <,..__ _.,. ~,n "'""""" n"'lnt: .. n ~" """ nn .. .., .. l"IAO"II -. ..... _,,,. ...... ,.. ............... 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"' NATIONAL BANK OF PAKISTAN ) MAIN BRANCH KARACHI. ) PROJECT IBRD LOAN 5684-PK PROJECT TITLE: SINDH BARRAGES IMPROVEMENT PROJECT 01EQU(/S BP BSC DATE DEPOSIT/RECEIPT PAYMENTWITHORAWL · ~~------ BALANCE S# CHQDATE LETTER NO j _ PAID BY PKR EXCHANGE USO EQUIVA PKR EXCHANGE USO EQUIVALENT PKR EXCHANGE USO CHO# i ·- __ )__ -- I I ACTUA L I ACTUAL RATE EQUIVALENT 379 30.04.19 ··· ·-· - --- f\!.J - 02.05.19 .l.( TU!..1 I R!.i'E -- -· NATIONA; . . ----- - ... 41,848 ,495.00 - RAT£ 133.9183 (NATIONAL) 312,492.73 1,162,805,116.00 0 8,682,943.95 27286133 380 30.04.19 02.05.19 28,906 ,060.00 133.9183 215,848.47 1,133,899,056.00 0 8,467,095.48 27286134 381 30.04.19 02.05.19 7,027,691.00 133.9183 52,477.45 1,126,871,365.00 0 8,414,618.03 27286135 382 30.04.19 06.05.19 147,121 .00 133.9183 1,098.59 1,126,724,244.00 0 8,413,519.44 27286129 383 30.04.19 08.05.19 6;000.00 133.9183 44.80 l,126,718,244.00 0 8,413,474.64 27286132 384 19.04.19 10.05.19 26,771 .00 133.9183 199.91 1,126,691,473.00 0 8,413,274.73 27286126 385 30.04.19 10.05.19 .101,033.00 133.9183 754.44 1,126,590,440.00 0 8,412,520.29 27286128 386 03.05.19 10.05.19 98,120.00 133.9183 732.69 1,12.6,492,32.0 .00 0 8,411,787.61 27286137 387 03.05.19 10.05.19 13,737.00 133.9183 102.58 1,126,478,583 .00 0 8,411,685.03 27286138 388 03.05.19 10.05.19f . ~Md9.oo 133.9183 195.71 l,126,452,374.00 0 8,411,489.32 27286139 389 03:05.19 13!05:;l!!_f ~ a;&@:QO . 133.9183 64.52 1,12,.6,443,73~_;"!)() • 0 8,411,424.80 27286142 · 390 03.05.19 13!0,5rl?; _11,641;00 133.9183 86.93 1,126,432,093.0Q• 0 8,411,337.88 27286143 391 03.05.19 13:0,5 ;19• ;1_~,450:0Cl 133.9183 137.77 l,126,413,643.00< 0 8,411,200.11 27286144 392 03.05.19 13.05~ 19! ,53,8,16.:00 133.9183 401.86 1,12G,3s9: s21,oo· 0 8,410,798.25 27286145 393 03.05.19 14'.05!191. ,.f25,6~!,'00 133.9183 191.18 l,126,334,224.00. , 0 8,410,607.07 27286140 394 03.05.19 .14:0§~ 1!.IJ • '~8,806})0 133.9183 2,231.26 1,126,035,418.q;J, _:. __ 0 8,408,375.81 27286141 395 03.05.19 ~4:0§~.ll! ~~8;680!00. 133.9183 214.16 1,126,006,738JX), -· 0 8,408,161.65 27286146 396 07.05.19 - 1.5;.()~:m ·,· ~ :4;- -921oo 133.9183 33.09 l,126,002,306:00..: ,0 8,408,U8.56 27286147 . 397 07.05.19 15~ 05:19J _ . ~ ~.717.l;Io