B ~ ~ ~ A)D TOR}'S fREPORT.I Audit Completion Date: 1L02U18. Tho Secretary Ministry of Disaster Management and Relief (MoDMR) Bangladesh Secretariat, Dbaka 1000. \\e hmtu audited the accompanying Financial Statement of the (FY 2017-2018) "Urban Resilience Project (URP) : Department of Disaster Managenit (DDM) Part" fnanced by IDA Credit No.5799-B) as on 30"' June"20 18 & for the year then ended. A,cording to ISSAl 1570 the Preparation of the Financial Statement is the responsibility of Management. Our responsibility is to express an opinion on the Financial Statement based on our audiit. Sconduct"d our aldi in accordAnce with International Standards on Auditing. I Ehos standards icquir, that we plan and perform the audit to obtain reasonable asarance about whethei the Fin;ancial Statements is free from materials misstatement. An audit includs cxaniining, on a tGst basis, evidcnce supporting the amounts and disclosure. in the Financial Statement. An audit also includes assessing the accounting princip1v. used and significant estimates made by management, as well as evaluating the overall I inancial Statement prsentation. We believe that our audit provides a reaynsh! basis ior our opinion. In our opinion and according to the statement of ISSAI 1705, the financial statement gives a true and Jair vi(w in all material respects of the financial position of "Urban Resilience Project (L RP): Department of Disaster Management (DDM) Part" financed by IDA Credit No.5599--BD as on 30 June'2018 and the results of its operations and cash low for the year then ended in accordance with the cash basis o! accounting followed by the Government of Bangladesh. Thc Project ;ccounts properly presents the expenditure and receipts for the year ended at 30- 06 2018. Opinion Status: (Sarkar Mohaminad Khairul Alam) Deputy Director For Director General Foreign Aided Projects Audit Directorate Phone: 9361788 I s Ur鰍餞二中（eF比（勵OM Pa就） ,’、嫂、，．喜＿) 黝嚶＿_‘淤切蠻。體讚他懸墜旦鏗）嗶 一于響一〕亡 }!;, 一；&,,,&..‘〔’!lj·I}&．■l■■！■■1 ＿■二！，鸞領〔：!&！一！,& 一無梁不萬萬汗付七士計＝斗＝訓 …‘二‘-&―·―1一｝ 一〕一一勿頸 -&；黔＿■J’■’!‘∥’!&‘〕！；公l{-.!;!.1} -’匹夏‘一：,．、·－·＼、彎－---－一一壯卡一付七一神壯一叫 &-:l‘斤l―…； 一一一 Ur[ Pro:ect (13D M part) 599-BD) F7 (raka In Lakh) Inception to 30 For the year j_J_h ju- ý,2017 2017-2018 DL 1"" 150.00 2. L4 VELOP I The I orld bas providt l funds to ffic pru et to cover its share of oligil>le project expenditures ýThcscftulus'whichmustbex _ý ý ) IDA a_ý ý, LI, _; conclusion of the project, have bec-n draw-n 7 theprojectinaccordancewithtl fol: inqvÄth,-ý,-awalprocedures: i to 30tli For the year For lh yoä_ U' _0 .22 2017~20118 0 00 1,"' J.00 IW J Dpnnut (Advence) -000.00 PU 70.02 256.906 22ý'93 RY', n SO ,-durc) 0,00 0.00 1,070,02 256,91 to 30th For the year Inception to 2017 2017-2018 junc,2018 4, Theproyýet maintains GONTASA Bwik acGow hhich is kopt at Sr,i ju Dank to Jýahl $U, t'- advancedby IDAand for operation. Year cýý- bal, t ýýwei 1-_!,ý follc,,_ (1, i T1,' ÄU3ULÅI For the year , åýý "`(U une,2017 2017-2018 j 0 10 Cý In Hand ýal Account iftPA) 839.43 763.89 76,3.89 Ä &)eraig Account. (GOB) 0.00 0,00 0.00 C, Account Field station 0y0 0.00 ý,.43 763.89 ol 1 7 1. The fund was releas,d by World Bank on the basis of IIJFRs prepared and submitted by Projeet Authority to th- World Bfink. We Exarnined the IUFRs relating to financial year 201 -18 of tl Project and found that all IUFRs were correct and based on Book. of accountu i, Wc have audited the Interim unaudited Financial Reporting (IUFRs)/SOE of the "Urban Rfesilieoce Project, Department of Disaster Management (DDM) Part" inanced by I)A Credit No.55990-BD as of 30'' June'2018 & for the year then entd sbiiltted to the lierriational De,,elopment Association (IDA) for r:imbursement oj expanditure in accordanc, with the IDA Financing Agreemnent. III, audit was conducted following International Standard on Auditing. Accordingly, t included such tests of a counting records and supporting documeitations, review of systems of internal control, so far exists, adopting necessary auditing procedures that wc considered essential eider the circuistances. aì Th, particulars of withdrawal on the basis of IUFRs as subritted to the Audit Team atre shown in Annexure. b) One (0 1) withdrawal Application was submitted by the project authority to World Bank for reimbursenent for the financial year 2017-20 18. c) Tli presentation ind subinssion of elaim to IDA by the project authority on the basis f l Rs wss vali,d nid supported bf adequate documentations. In or opinion, the World Hank could rely upon the statement of expenditure to support he applia.tions for credli di -scement of expenditure in-urred for the purpo e of the project specified in the p,irticulars o withdraw,1 application. (Sarkar Mohammad Khairul Alam) Deputy Director For Director General Foreign Aided Projeets Audit Directorate Phone: 9361788 1 1 7 1 A J OR. REOT NSPCA ACCOUN We have audited the Spc'al Account (CONTASA Account W13 Designated Account) is hei operating with Sonall Bank Ltd. Mohakhali Branch, Dhaka. vidt a/c no,STD 0120003000036 of Urban Resilience Project (URP) : Department of Disaster Management (DDMN) Part" finamd by IDA Credit No.5599-BD as of 30'h June'2018 & Or the year then ended submitted t the International Development Association (IDA) for reiimburscmeit o expenditure in accoidance with the IDA Financing Agreement. 2. Our udi wa. carried out in accordance with International Standard on Auditing "Uidelincs. Accordingly. our audit included such rek iew of inernal control, tests of the accounting rtcords and supporting documentation, verification of account balances and other nutitinu procedures that we cun idered necessary tinder the circumstance. 3 1 Te1 ampanying Spwcial Account Statement wvas prepared on the basis of cash deposits and u ithdrawal for the purpose of complying with the above Financing Agreement. iStatement onclosed). 4. In our opinion, the Specid Account Statement (attached) gives a fair view of the a count activit as of '' Jun'20 18 and for the year then ended on the basis of cash deposits and withdrawal . Ch, picial account is being maintained according to the approval of Finance Division, [1hC withdrawal of money is in accordance with authorization of Finance Division. (Sarkar Mohaninid Khairul Alam) Deputy Director For Director General Foreign Aided Projects Audit Directorate Phone: 9361788. Ia