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(Flood and Landslide Emergenty Recovery Project- FlERP) ~ jOO~ -jOO~ :r.>~Smq;>o5 :r.>~'1_:~8:oo£"P;¢ a>892,:o.:>~ a>SGoo:GOJ.~~o5 ~ c. 000'1_C~ro c c c~ c g g · . c r,;: c c c c on Ga:oma:coGq:o,h_~=~~~ (\)~:~:0:~~~ mw.:::r.>mG;;JJ:G~Ij~GaJ')C§_m~~ ::D:r.>:>oGO'):§t(\)~Cl[LGcoo8Gq:~9d5~: (Flood and Landslide Emergency Recovery ·' · c c 0 . c c c Project- FlERP) ~ JOOQ- JOO~ OJSP');a>ooq?m OO!l[:qa>')qc:coo:'~:0'0 (Cash Basis) o· C' G ., C' C' 0 C'o C' o C' GC::D'):~G 0 § ;;J~&C~:::D GQ:~COO:G::D') OJC!O')GQ:E:lC:OJ~:~t'"):ffi ~~1'"):(\)0J:;JffiiC::D:::D~ ILJ o -l C.:. o CT' . -l Jl ~- : iJ- iJ • 0 L L C Co C G C ''I C 0')qc:000~p: (GAAS) ~q~~ 00G~:~OI::D~II :Y.>CJY->G')_:§l8:oo~:~p:oo~oS~~~t.~G&l_:~8:0)')o.t GoOC'Go C'' C G.oc<;:. J' a>~m~:ll:l~;;J~.~~~.r= (Project's Management) _::D~ 0~m~:~n Project Operation Manual, Financial Management Manual, ~~:qa>'Jq8:cn'):~~:0~~ (Cash Basis) GC::D'):OOGr:::~~&8~~ 0 ~ ILJ • C.:, m<:r:>:r.>a5m 0) • O)oS~oSGo:(X)'):::D:JS J . 0 Statement 6i>~n:r,;:8 L. iJ- ij' ~ c OJ~:~p:O( c o ~;~ ' tjlii(Gq:a;5q~o:DO~§ltj: c co~ c qc:§lC:OJ~:~p:::D~ c c c G. c' <;:. · 0~;;J~.~Gq:~ll o§C' C'C' COC' OC' C ~: ()')~IOJ&C::Dffi~CG::D') (\) ~ (\) :::D ~ L ~ J 0 L C.:.JL r,;:6GoTG::D') ~:~"):G::D')<:r:>:w8:G~~Q~ ~ m8:QJ 0 <:r:>:w8:QJ3G6')8 J o JL L' • lj ~ J o tjJL L"J Jl 8:G0GQ:-l O)')Oi:QJ T Jl ol::D~n ro'1_8:a>a)cl CY.Y.)O' I 9" 0:>q8:0oSG~:q:>o;s8 Statement of Sources and Uses of Funds, Statement of Uses of Funds by Compon~nt/ Activities, Statement of Uses of FLmds by Expenditure Categories, Statement on Operations of Designated Accounts and Notes to the . . . . c 0 'I c C' c 'I oc C' c C' Ftnanctal Statement ll:l::D~O(.OIOCG::D') O')W')Gq:§lc:m~:ot m~:om~:~p:t G(Y.) c~ c c c c ,....<; . c c~ c . . o c c 'I' o c 'r,;: cr,::: c O:>CtJ ~Jm~.r:;q00(\)J2,:~ :r":J:Cl6C:G:1 ;;JJ~ 06C:;;JJffi~J->:~GOI 000~ffiljo:>t:!C: C C c <;:. 't,;: C o t,;: c c . 'I' r:::: • C C . C' C' C'- [;;: C: ~q a>:>qc:a>a>~t~mljm~:tio:>~Jm~GOI 8-:>mo.r.oGq:o.h.:j :.~'f' ro~:~:0:~'f~ mgt~mG~J:Ggt6 Ga::J'=>C§.m:::Da :::D~-:>oG~:[9~ro2CX?t_GCO'JcSGq:~~d5~: (Flood qnd Landslide Emergency Recov~ry Project- Fl£RP) ~ ~8-~-j08~ G ()")')CD~OJo3 ~}P'=>Gq:§lcS:OJ~:~.p:~ • o c ~ • o c c c • o c · c c r;;:c c c ~~:0qOJGl:lO-:>~.p:1 ~~:0~0J§lC:m~:~.p:i ~~:0~0J~<:-'J2.:;;)JLO~J->:L::ic:ro~:G()")')C:I C' C' 00:::D:OWW Be c:~n:~mm C' : C'o C' C' G':>OJO~OJOJ~: ~GCO'J()")~CO'J:~n: C gc c c CCD:::D:G()")')C: c '\ 00Gd::>:~ ~w IL iJ- 0 L .J iJ- o C, • o1::D~II ro'l8:0~~8g80(co~JoS G11 Gw-:>o3o.r.8Gq:o~~~~'f' ro~: ~:~:~'f~ mg?~~G~J:Gg (IDA- 5889 MM) ~~ C C C · ~C C C G. OC Ga::J-:>c§.m::Da ::D~-:>OGG):ticq:G:::D':>()")')CD~OJm c: C' c 0 C' c c r.::· c 8JW'=>Gq:§)_c:OJ~:~.p:::D~ ~4(:q0-:>qc:CO'J:'f~:0:~Gt:l~'it1C: .C C C C '\ C ~ ~) G C.:. ::DC OJ C o G(\)I'J()") iJ - o 0 OJ 0') 0 GQ: d::> -l o CO'J: ::D :::D ()') C.:. L 0) IL a::J 0"''I::D ;:D C L......J II I . ;? / j. / Department of High ways Ministry of Construction ;)/ .. ------ · -···--·--------- -··· ---· - . ..... ----· ~ . .. _T~e _R._~p_u~lic?f.~~r:_}JnionofMyanmar / I ,__ Flo~~-~-~d L~n - - - - ' - - - - t - - _ _ , _ - - - - - " - - - 1 . ~~~~iP!!'.... -------·-- ······---------------- - ---·---- - ------- -- - · -- ------ - ---------- . Funds Received from IDA Credit --- -·-- . -.-- ·-··-- ····- -·- ----·-. ·---- ---·- ·--·· --- ·-·- .. ·-· --·· - ... -··-·· ·-··-- .... ·- --- ·-----· -- .. -·-·-- -- _,_ ,. , _ __ -- -·----- - ---·-- ~ - ~ -q_~=lJ3 . ~~~~~~ ------- - -- ··- _ __ ~ - _ 6_~_5,?~~~?QQ._QO -~Q~,~~~2_QQ.Q_Q _, ·- -~--Q_~.::]-~-~.!d~_Q..AIC_____~~~~,::..-~~_1 -~:_ .. __~J-'?~~QQQ:.QQ_ ______ ..8J&~Q~Q.9:.Q.Q_. ' , ___-Direct Payments _________ .,.. __ _ by IDA Credit ·--·-----·-· 1 - - - - - - - - - t - - - - - - - - l ·- ---·------------·-·-.. ~-!~ta~-~-~~~~pts _______ ______ -- ·----·--------. 767,574,700 .00 791 ,274,700.00 L~.!.P_e ndj_tt_I!~ ~!~E?..it:.£!..<;=_o o ne !!-!______ _ _m.p_ --- .............- ....... - ·----------- _---· ...... _--·-·· :component. ~Klimate-Resilient Nationa l !Infrastructure Rehabilitation ~--------- --- - --··- ----------------------------- - -·.. ----------- -- -- -- ---·--··- ·- ---··· ----· - -----· --···-- ·····- ---- -- ···--··- - --- ---- - ' Component 2: Resilient Rehabilitation of R~al_B~.?.-~~-~~d I iv~iho_9_ci_s_ s~pp_~r:!________________ ........... ............. _ . . .......................-...... Component 3: Emergency Recovery :Response - ;------....- ...--------·----·---------· ·--·--------- ---·-----------·-----·-----·--- · Component~yroject Management and .6'. ,_K!J~~!~~~~ _S_u_e_p()i~ {~~~)_ ··---· . . ____ ___ _ ____ 343,343,000.00 .. ...3~:~~~~:~~~~-~- ,component 4: Project Management and ~-~..'?.~_l_e_d._g_~~~!!PR~E!JU?.Pl --·-· -----·--r-----~~~~16,~~4.~9--~·-----::,816~024~~~- ----------·------·-·-·- - - - - -- -·- ----- 1 - - - - - - - - t - - - - - - - - 1 ,0_2_4_.4_9-+_4_2_3..:....,1_5_9-'-,0-2_4_.4_9-; L !ota~_Pa~ent~--- · ----------··· - -··------ --·---··+--4_2_3..:....,1_5_9-'- : Excess/(deficit) receipts oyer payments 344,415,675.51 368,115,675.51 ,_______ _ __ .,.___.. __________ . ·------·-l========j========! ,~----- ;--_Qp~ning_~nds bal~.!!~-~-..-- --------------·---·--·-· ..-- --·---··· ·-----··--·-·· · -·---- -- --- --~--­ . Cash at Bank- ·-·-- ·- ··-·-- IDA Credit -- ----- ···- -· ---- ----------·· ··--··· --·-··--··-··-- . . - --- -·- ·--····· ----····· ·-------··----- ·· ·-·--- · -----·-----· ~ -Q~--~- _1-~.:~ ...... . .. - ..................... ('_ ____ 2~ ,_?QQJQO_Q :9Q _ - ---- c· . . . . .... _ .. _ _ _ - DA- 2E -USD - -·-·--·---·-----------+- - - - - - - - t - - - - - - - - t ---------··------·-· ,_ _Io~!il_qJ2_e_r'!.i.f!g f~~~~-~~~~~~~- --· _ ,7 ..... ______ .. __ -f----=2:..:.32..: -=0-=-0,. :.0-=-00....:.·-=-00-+-------; • Cl~~!ll~ -~11-~~ ~~~~ll~_e____ __ . __ ·-·--- .. ---1==,;3,;6,;8~,1;;;1=5~,6=7=5=.5=1==\==3=6=8,;,,1=1=5=,6=7=5=.5=1=1 __Closi.!!.K!'..!l..'is balanc~- - - ------·--·------ ---- ·-·--- -----.. -.--.. · ________________ ....___ _ • Represented ----- by: - --- ·-· - - -··--·- ---·--. ------- -- . . ·- ·-- ···- -- --··- .. ·-·· .. __ .-···-- --- ---··-·-· -· ----·· ·· ··--·-···· - ----------- - ---------·-· • Cash at______ :--· Bank-, .... ---- IDA -- Credit .... ........ _. ______......._______________.. _____·------- --·----- : - DA- lE-MMK A/C ·-366,091,700.00 366,091,700.00 '·-·--·-------------------·----,.....------ ---------------- --- _:-:}E-U~D ~jg__ _.J.25.:. 1J~~ -~---·- ,_-:_ Df.. 2,023,975.51 2,023,975.51 : Total ________ 368,115,675.51 368,115,675.51 _ _ _____ _. .. ___ ----· ·-·-----·-·--- .. --...- ...6::========1=============! •···· · · - -- __ ____ -··-· -----·.- --- - --- ---------' -- --- ---·-·-·- - .. ·------- --·-·- ------· -·--·· ~----·--------- -------- --·· - ··--- ··------ _:.. 2 / / Department of Highways Ministry of Construction The Republic of the Union of Myanmar ;_!>e_p_ a_rt'!le n!_of_!.! i~~~::~_:ys_ , ~ in_is_~ry_ o_fS:_?_~s~!uctio n ?f!~_nj _b)'_ ~~ ~p_(l_ ne n~~~~iv itie s •~~li!~ n.:I.~ ~! ~-f!J._s ~s__ !he__p_e~i~~ E"~f!lJ_ :\p_!"_!! _ :Fo r_ }_! ~-a!c_h ~g_!8 2_9.l?_!_!l__ (inMMK) Budget Actual Va ri ence Expenditure by component/Activities Cumulative to Current Year Yea r to date Curre nt Ye ar date _: D__::a_i~~~~-S}'?.~~- r:!l- _ _ ____ _ _ _ ____ .. _______________ ___ _ __ _ _ ~~J~ Component 4:Project Management and Knowledge suppp rt - -- -- ---- ---- ----- ---- - ---- ----------- ______ -------- ____ ___ ---------------- -----------!----·--·--___ _____ -Consultants and non-cons ultants services 2,061 ,900,000.00 ' , r- -------------- ---------------- ------- ------------------------ --------_ __?_B__,_§_l_?~~~:~r--88,61_? ,02_~~ 2~.?]2~l!~!.~:~.l - ---~~i_~ori~-~n_9.Ealuatio~---------------------- ---------- ------------------ ----- ~----- --- ---- -------~----1-------------· _ _::____ __ :.!'.!9_Le_S!~tudiesand_~E~r:!~ - ---------------·---- _____ _ · --·- ----- __ ___ ----- -- -------· __ ------ --- --- --- ----- -- - - ----- -_s~~~!._ty Bui ldl_~ ---- -- ----· -- ---------- -- ------ --- ------ .. Sub-Total 2,632,415,000.00 423,159,024.49 423,159,024.49 2,209,255,975.51 Total Expenditu re 9,061,402,000.00 423,159,024.49 423,159,024.49 8,638,242,975.51 3 / I Department of Highways Ministry of Construction The Republic of the Union of Myanmar :Mr~~~-~t:_ X!~~~--~~~ !t~~~!~~~~- ~'!1-eE_g~~9~-!{_~~QY~_ry J.>E<>t~_c! _ _. ___________________ . _._.. ___ . :Loan No: 5889-M M 7' . Budget Actual Varience Expenditure Categories Cumulative to Current Year Year to date Current Year date ·· ·----·--··--------· ...-- ......... ----······- --·· --~~- -·------ __________.._____ .. _?_03,~§.?!Q9.Q:..0.9._ - . . ·-- ... -- ······-·· - .. --- ---- ... - ?_.n_s_~l_!i!l _g_ ~~ryic~~ ·--- -·--- ______ ----·---- ____________________ ------·---- ____ ·--------- _____ .... (5} Training - ·---·--··----· - ·-···--------··- --· .. --··-·---··-·----- ------·- ·- ......... ---·· .. __ .. - ··-- -· · (6) Operating Costs Sub- Total 2,632,415,000.00 423,159,024.49 423,159,024.49 2,209,255,975 .51 Total Expenditure 9,061,402,000.00 423,159,024.49 423,159,024.49 8,638,242,975 .51 ~------------~--~------~- -~ 4 Department of Highways Ministry of Construction The Republic of the Union of Myanmar .. ---·----- ·----· ------- ·---- --·--·-- ----- ------·------- ----- -·-- . - - -·----· - . -··-. -· ------- ·----- -------- ----oo:··--···-·-···- - ·.. -··-·· ·-: - ---·· Floo d and Landslide Emergency Rec overy Project (FLERP) pjE!~~~I~8~!:i~¥~~-~ ~~~~ ;i c~~-~~t0·~-=~~=~~-~=~-=:~-~~-=~·~:=~~~~~=----- L_ ···- ------~ __ _ ______--~---~~ --~~==-=-- :- -. _ . _e: _ . -~y~n_01_arE~~no_~i~ B_?n_ . Ba o~ _r-J~m k ____ Accounts No.: EDD 600016 -----:-- --- ·------- _,;. . ____ - ------ ·- ·-- -· ----.--·-- -·- --···-· ·-----·---- ------·- ----- ------- .---···-···-- -- --- ---.- .. . .---- ·- --=-----------------··· --- :.... -- . . Period: , December 2017 to March 2018 : Currency: ·--· -- ·-----------·--·-- ------- - - . · - - - -------------· .. ---- --- --- ... - ---··. - -- - - -- --. .. -·-. ··--, ... - --- -... -·- .. ... ·t-·· .. ··-- ····-··--· ··--·. .... . ··-··. ... USD - . -··-~· .._ -·: Date Cheque No Purpose/Remarks Receipts Payments Balance 22/12/2017 Fund rece i~P-d fro m WB 59,940 .00 59 ,940.00 Sa lary Payment Fees to Mr Mustafa 402/NSY/ NK-3/2017- 24/1/2018 (International Road and Bridge Engineer) 12,285.00 47,655.00 2018/23/ 1/2018 from Nm.ember'17 to December'17 Income Tax Charges of International 24/ 1/2018 403/ NSY/ NK-3/ 2017 -18/23/ 1/2018 Procurement Specia list and Road and 653.72 47,001.28 Bridges Engineer Salary Payment Fees to Mr Jean 24/1/2018 401 / NSY/ NK-3/ 17-18/ 23.1.17 {International Procurement Specialist) 13,210.18 33,791.10 from August'17 to No\ember'17) - Per Diem Payment Fees to Mr Mustafa 8/2/2018 414/NSY/ NK-3/2017-18/1/2/2018 (International Road and Bridge Engineer) 2,040.00 31,751.10 from No\ember'17 to December'17 Per Diem Payment Fees to Mr Jean 2/2/2018 418/NSY/NK-3/ 17-18/6.2.18 (International Procurement S pecialist) 2,380.00 29,371 .10 from August'17 to No\ember17) Salary Payment to Mr Mustafa 22/2/2018 441 /NSY/ NK-3/ 17-18/22/ 2/18 (International Road and Bridge 4,840.87 24,530 .23 Engineer)for January 2018 Salary Payment to Mr Jean (International 28/2/2018 456/ NSY/NK-3/ 17-18/28/2/2018 Procurement Specialist)for December '17 8,105.49 16,424.74 and January'18 Income Tax Charges of International 28/2/2018 454/CSY/ NK-3/ 17-18/28.2.2018 Procurement Specialist and Road and 302.54 16,122.20 Bridges Engineer Salary Payment to Mr Mustafa 15/03/2018 485/ NSY / NK-3/ 17-18/14/3/2018 (International Road and Bridge 6,291.50 9,830.70 Engineer)for February 2018 Income Tax Charges of Mr Mustafa 23/03/2018 497/ NSY/ NK-3/ 17-18/22.3.18 122.50 9,708 .20 (International Road and Bridges Engineer) Income Tax Charges of Mr Jean 28/03/2018 510/ NSY/ NK-3/2017;18/28.3.18 9,508.70 (International Procurement Specialist) 199.50 Salary Payment to Mr Jean {International 28/03/2018 507/NSY/ NK-3/2017 -18/28 .3.2018 Procurement Specialist) for February 9,183.00 325.70 2018 Total 59,940.00 59,614.30 325.70 ,. / 5 .' Depar tment aj Highways Ministry of Construction / 1 __ _ ______ -------·-·- ---- ·--· -- --~ - - ---- _. _T.~~Repl!?lic_?f!f?e__~n_~o_n_ of.f'v!_y_C}f}_mar c~~~-~r:!~ !-~ nd~~-~~_E~![~.!l -~ ..!3-~~-~_y~~_!'!_~j_~-~!J'=-~ ERf1 ..... ______ _i_ _____ _____ ____ ____ i----- . . ______ _ .Department =-· .• -~ ·-- -··· ---- ... of ... - ·-··-·- - -----; - - -- • - ·- •.• ·- - - - - ----· ---- ---· ··- ----- -·. --·-· -;:---- -····------- -·- -- - . -- -- -- -. ·-- - ---· -· -·· --· ·- -- - ·-- --- ;- ---- ·- --- -·-· - - . ·-·-- - -·-- ·-. ··.~ Highways, Ministry of Constru ct ion ' ; r - - - -- - ---· __ :. __ ___________ ·- --~---·- - ·-------·· · --- ------ --- - - - --- · . -·----·-· ...•.. ---- ·- · ··- ·····-~- - --- ---·· ... . ___ __ ____ , _ :...... .. ........---· ..... . ; ~S tateme nt on operations of Desig nated Account ~ii~~~~h ~~~~;11~::;~~~;;---~· ~~::~-l~ ~~~~~ i~~~~]~:-~~¥~~=~ = . ; .• ~ Da te Cheque No Pu rpose/Remarks Rece i pts Payments Balance -- 31/03/2017 Fund received fro m W B 23,700,000.00 - 23,700,000.00 31/03/2017 Bank Charges 50.00 23 ,699,950.00 " Payment to Office Construction 27/06/2018 G 846678 10,095 ,935.00 13,604,015.00 Cost for Chin State Payment to Office Construct ion 27/06/2018 G 846676 13,130,015.00 474,000.00 Cost for Chin State Tax Payment to Office 30/06/2018 G 846677 267 ,960.00 206,040.00 Construction Cost for Chin State Tax Payment to Office 30/06/2018 G 846679 206,040.00 - Construction Cost for Chi n State 29/12/2018 Fund received from W B 59,503,600.00 - 59,503,600.00 Payment for the salary of Nati onal 19/01/2018 G 846680 FM Accountant from October' 17 to 5, 174,988.00 54,328,6 12.00 December'17 Payment to Office Construction 2210 1/2018 G 846682 23,552,382.00 30,776,230.00 Cost for Rakhine State Payment to Office Construction 22101/2018 A 846684 10,747 ,617.00 20,028,613.00 Cost for Rakhine State Tax fo r the office construction cost 31/01 /2018 G 846685 219 ,340.00 19,809,273.00 of the Rakhi ne State Tax for the office construction cost 31/0 1/2018 G 846683 480,661.00 19,328,612.00 of the Rakhine State Income Tax of National FM 31 /01/2018 G 846681 Accountant for 3 months 105,612.00 19,223,000.00 (Oct,Nov, Dec'20 17) Payment Salary to National FM 21/02/2018 G 846686 1,724,996.00 17,498,004.00 Acc ountant for January'2018 Income Tax of National FM 26/02/2018 G 846687 35,204.00 . 17,462,800.00 Accountant for January 2018 22/03/2018 Fund received from WB 362,802,400.00 380,265,200.00 Flooring Charges for the office of 28/03/2018 G 846688 1,474,900.00 378,790,300.00 Ottara District Tax for Flooring Charges of Ottara G 846689 30,100.00 378,760,200.00 29/03/2018 District Payment to National FM 29/03/2018 G 846690 1' 724, 996.00 377' 035,204.00 accountant salary for February Tax of National FM accountant for 29/03/2018 G 846691 35,204.00 377,000,000.00 February 2018 Payment for Office Furniture Cost 29/03/2018 G 846592 13,940,010 .00 363,059,990.00 (90%) 30/03/2018 G 846693 Tax for Office Furniture Cost (90% ) 284,490.00 362,775,500.00 Pay ment for Office Equipment 354,247,100.00 28/03/20 18 G 846694 8,528,400.00 Cost (90%) 29/03/2018 G 846695 Office Equipment Cost 165,600.00 354,08 1,500.00 . 30/03/2018 G 846696 Double Cabs Cost (90%) 184,693,7 14.00 169,387,786.00 30/03/2018 G 846697 Tax for Double Cabs (90%) 3,586,286.00 165,801,500.00 6 ;. · I Department of Highways Ministry of Construction The Republic of the Union of Myanmar 29/03/2018 G 846698 Office Equipment Cost 23,845,971.00 141,955,529.00 29/03/2018 G 846699 ;Qffice Equipment Cost 463,029.00 141,492,500.00 29/03/2018 G 846700 Office Equipment Cost 2,649,552.00 138,842,948.00 29/03/2018 C052601 Offide Equipment Cost 51,448.00 138,791 ' 500. 00 29/03/2018 C052602 Tax for Office Equi pment Cost 947,600.00 137,843,900.00 30/03/201 8 C052603 Office Equipment Cost 18,400.00 137,825,500.00 29/03/2018 C052604 Office Furniture Cos t (10%) 1' 563, 942.00 136,26 1, 558.00 29/03/2018 C0 52605 Tax for Office Fu rniture (10%) 16,558.00 136,245,000.00 30/03/2018 C052606 Double Cabs Cost (10%) 20,52 1,524.00 11 5,723,476.00 -- 30/03/2018 C052607 Tax for Double Cabs (10%) 398,476.00 115,325,000.00 Office Construction cost for Ottara 29/03/2018 C052608 4,519,736.00 110,805,264.00 District Tax for Constrution for Ottara C052609 75,264.00 110,730,000 .00 30/03/2018 District Office Constru ction cost for chin 29/03/2018 C052610 6,237,671. 00 104,492,329.00 state · · -··- · Tax for office construction for chin- C0 526 11 62,329.00 104,430,000.00 30/03/2018 state Air Con Cost for Ottara Thi ri C052612 1,733,342 .00 102,696,658.00 30/03/2018 Distri ct Office 30/03/2018 C052613 Tax For A ir Con Cos t 33,658.00 102,663,000.00 30/03/2018 Fund received from WB 263,428,700.00 366,091'700.00 Total 709,434, 700.00 343,343,000 .00 366,091 '700.00 ' 7 I I Department of Highways Ministry of Construction The Republic of the Un ion of Myanmar MYANMAR FLOOD AND LANDSLIDES EM ERGENCY RECOVERY PROJECT LOAN: 5889-MM NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2018 .· 1. PROJECT INFORMATION The Flood and Landslides Emergency Recovery Project (FLERP} was established under the Loan No . 5889-MM received from the World Bank (WB} to implement emergency recovery cred it project. The objectives are to support the recovery in priority disaster- affected areas and in the event of another Eligible Crisis or Emergency, to provide immediate and effective response to said Eligible Crisis or Emergency. The Ministry of Construction (MOC) is the executing agency (EA) for the Project and the Department of Highways (DOH) is the primary implementing agency (lA) . To achieve the above objectives, the Project will be implemented through the following components: Component 1: Resilient Rehabilitation of Nat ional Roads (US$105 million) The objective of this component is to support the climate-resil ient rehabil itation of damaged national road infrastructure. The target areas will benefit from improved connectivity and restored access to markets and social services, which will contribute to the econ omic growth . The restored roads and bridges will also serve as supply and rescue lines in the event of a disaster. This component will be implemented by the MOC on road segments predominantly in Chin and Rakhine, including the Kalay-Falam-Hakha Road and the . Ngathainggyaung-Gwa Road. • Rehabilitation and maintenance: The project will rehabilitate national roads and bridges . Traffic safety facilities will complement the activities. Routine maintenance of the rehabilitated roads will be conducted towards the end of the project. • Climate resilience : The project will finance elevating flood prone road sections, dra inage improvement, slope stabilization, landslide protection, and bio-engineering techniques. • Capacity building: To build the capacity of MOC in supervision and quality control, the project will finance equipment for technical laboratories. • Design and supervision of civil works: Technical assistance for design, supervision, and qual ity assurance for the investments will be supported . 8 I Departmen t of High w ays Ministry of Construction The Republic of the Union of Myanmar Component 2: Resilient Rehabilitation of Rural Roads and Livelihoods Support (US$70 million) The objective of this component is to (i) rehabilitate rural roads that have been destroyed during the floods, and (ii) support livelihoods and create jobs through the use of labor-intensive works, where appropriate . The repairs will indirectly regenerate farmer's agricult ura l produ ction and increase sustainable access to basic needs and serv ices . The compo nent will be implemented by DRD in Ayeyarw ady, Bago, Magway, Saga ing and Yangon . .· • Rehabilitation and maintenance: The rehabilitation of rural roads and bri dges through labor-i nten sive methods w ill be supported. These w orks will be complemented with t raffic safety measures and routine maintenance to ensure su sta inability. The concept of CBDRM wi ll be introduced as part of the maintenance strategy. • Climate resilience : A build-back-bett er approach w ill be taken , with sound engineering designs, sufficient drainage, and green ing approa ches app li ed to enha nce the res ili ence. • Capacity building : To build the capa city of DRD in supervision and qual ity control, the project will finance equipment for techn ical laboratories, and select machinery to support sustainable road maintenance practice and emergency response . • Design and supervision of civil works : Technical assistance w ill focus on surveys and road design s as well as quality control and supervision of the works. Component 3: Emergency Response (US$15 million) This component w ill support a pass-through contribution to the IDA IRM response to the 2015 July- September floods and landslides through provision of eligible goods and other technical assistance. It will finance expenditures from an approved list of goods in line with the Contingent Emergency Respon se Implementation Plan (CERIP) dated June 13, 2016, developed for the IDA IRM activation, and the IDA IRM Operations Manual, developed by the GoM and approved by the World Ban k. This component will support the recovery of the agriculture, fisheries, and livestock sectors through essential goods for farm households from disaster-affected regions and states, including storage and construction materials, veh icles, med icines, small industrial machinery, seeds, animal feed, and fuel products. It will not finance any works or incremental operating costs . Th is component will be overseen by the Ministry of Planning and Finance (MOPAF) and the MOALI. Component 4: Project Management and Knowledge Support (US$10 million) This component will support MOC and ORO in project management and implementation. • Project management: This will include financial management, procurement, capacity building, coordination, provision of implementat ion expertise, preparation and monitoring of safeguards in struments, monitoring and evaluation. • Knowledge Support: Studies w ill be included on strengthening disaster and cl imate resil ience and improving road maintenance and technica l capacity build ing for Government staff at the national and local levels and for loca l contractors . A Strat egic Ma intenance Framework for Roads and Bridges will be prepared to help the MOC and DRD strengthen the maintenance operations under the count ry' s limited resources . Technical assistance will be provided to help the MOC and ORO review and improve 9 I Department of Highways Ministry of Construction The Republic of the Union of Myanmar the current Design Standards for Road and Bridge under the climate change context. Innovative approaches such ~s application of information and communication technology (ICT) or use of geographic information system (GIS) data will be explored. The duration of the FLERP project is from November 2016 to August 2021. The Loan committed by the WB for FLERP amounted to US$ 200 million with the following components allocation: Total Cost Project Components Share of IDA Financing (US$, millions) Component 1: Resilient Rehabil itation of 105 National Roads Component 2 : Resili ent Rehabilitation of Rural 70 Roads and Livelihoods Support Component 3: Provision ofE!igjble Goods 15 100% Component 4 : Project Management and 10 Knowledge Support Component 5: Contingent Emergency 0 Response Total Project Cost 200 2. SIGNIFICANT ACCOUNTING POLICIES 2.1 Basis of Preparation The principle accounting policies adopted in the preparation of the financial statements are set out below. The policies will be consistently applied to all the years of the project implementation unless otherwise stated. The financial statements are presented in Myanmar Kyat (MMK), which is also the Project's functional currency. The financial statements present sources and uses of funds, and the related financial information in relation to the Loan fund withdrawals and disbursements from the Project's designated account. 2.2 Recognition of funds from World Bank Fund is recognized as a source when cash is transferred to the Project's designated account by WB and also when the cash has been paid directly by WB to suppl iers and contractors on behalf of the Project. 10 I ( I Department of Highways Ministry of Construction The Republic of the Union of Myanmar 2.3 Recognition of expenditure Expenditure is rl~ognized when payment is made rather than when it is incurred, except for advance payments to staff, suppliers, and contractors which are initially recognized as advances and recognized as expenditure when they are liquidated by presentation of supporting evidences of payments. 2.4 Equipment and supplies Equipment and supplies procured are recognized as expenditure when received or when handed-over from the contractors or suppliers upon the respective acceptance and approval by the Project Management. 2.5 Foreign exchange rate Disbursements and withdrawals in foreign currencies other than MMK are converted into MMK at the prevailing exchange rates declared by the Central Bank of Myanmar ruling at the date of transactions. 2.6 Sources of funds Sources of Funds consist of loan received from the WB transferred directly to designated account. Funds received also comprise direct cash disbursements made by WB . 3 Designated Accounts As of 31 March 2018, the project has recived the fund from World bank in the amount of MMK 709,434,700 and USD 60,000 each. The balance atthe end ofthe year in MMK is 366,091,700 and USD account is 325.70. 4 Cash in Myanmar Kyat (MMK) currency These MMK balances represents project funds withdrawn from the lmprest Account to facilitate the country needs of payments in Myanmar Kyat. The conversion rate is 1335 which is the rate at the end of March 2018 announced by the Central Bank. 11