Ministry of Industry & Commerce, Resettlement of Protracted Displaced Persons, Co-operative Development and Vocational Training & Skills Development 354/2,qzdE&me @aEts, cvnae 05 354/2,6Tdi Qu oprrqbL 05 354/2,Elvitigala Road,Colombo 05 at qOn 6/2/7/10 (VI) - 2018 &ea q n Tas 19.08.2019 My No O Your No J DateJ Senior Financial Specialist, The World Bank 6t" Floor, Hilton Colombo. Report of the Auditor General on the Financial Statements of Skills Sector Development Programme for the year ending 31st December 2018 Sending herewith a copy of the audited financial statements for the year ending 3s' December 2018 of Skills Sector Development Division and the report of the Auditor General on same for your perusal please. ' K.R aya tne Accou tant SDD njhiyNgrp 011- 2136500 njhiyefy; 011- 2597804 kpd;dQ;ry; skillsvocmin@gmail.com Telephone Fax 011-2596940 E-mail Website } www.skillsmin.gov.lk NATIONAL AUDIT OFFICE . My No. ) VTY/A/SSDP/4/18/03(IDA)ur No. / a Date June 2019 The Secretary, Ministry of Industry and Commerce, Resettlement of cted Displaced Persons, Corporation Development and Vocational Training and Skills Development Report of the Auditor General on the Financial Statements of the Skills Sector Development Programme for the year ended 31 December 2018 The English version of the above mentioned report is sent herewith.along with a copy of the financial statements certified. W.P.C. Wickramaratne Auditor General Copies to 01. Secretary, Ministry of Finance 02. Project Director, Skills Sector Development Programme. 03. Senior Financial Management Specialist, International Development Association, for information q 306/72. coCdgE cod, C-,.mo da ). 306/72, Guirbib 6u 61, ugggap6bmw, amfom No. 306/72, Polduwa Road, Battaramulla, Sri Lanka. +94112 88 7028 -34 +94 11 2 88 72 23 ag@auditorgeneral.gov.Ik . www .naosl.gov.1k NATIONAL ADIT OFFICE 6 O, VTY/A/SSDP/4/18/03(IDA o-t a 1m June 2019 My No. Your No. Dale The Secretary, Ministry of Industry and Commerce, Resettlement of Protracted Displaced Persons, Corporation Development and Vocational Training and Skills Development Report of the Auditor General on the Financial Statements of the Skills Sector Development Programme for the year ended 31 December 2018 1. Financial Statements 1.1 Qualified Opinion The audit of the consolidated financial statements of the Skills Sector Development Programme for the year ended 31 December 2018 comprising the Consolidated Statement of Total Expenditure for the year then ended, and notes to the financial statements, including a summary of significant accounting policies was carried out under my direction in pursuance of provisions in Article 154(1) of the Constitution of the Democratic Socialist Republic of Sri Lanka read in conjunction with provisions in the Loan Agreements No. 5516 LK and No. 5517LK dated 12 September 2014 entered into between the Democratic Socialist Republic of Sri Lanka and the International Development Association. In my opinion, except for the effects of the matters described in the Basis for Qualified Opinion section of my report, the accompanying Consolidated Statement of Total Expenditure of the Programme as at 31 December 2018 gives a true and fair view in accordance with Generally Accepted Accounting Principles. 1 q.? 306/72, eoage od, ad@54, C@ P%W. 306/72, Gurrdru ad0, ugypda6na, Sw6m& No. 306/72, Polduwa Road, Battaramulla, Sri Lanka. +94 11 2 88 70 28 - 34 +94 11 2 88 72 23 ag@auditorgeneral.govAlk www.naosl.gov.Ik NATIONAL AUDIT OFFICE NAOSL 1.2 Basis for Qualified Opinion * The financial statements of the Implementing Agencies of Vocational Training Authority of Sri Lanka, National Apprentice and industrial Training Authority, Tertiary and Vocational Education Commission, Sri Lanka Institute of Printing for the year ended 31 December 2018 had not been presented even as at 31 May 2019 as per the paragraph 16 (2) of the National Audit Act, No. 19 of 2018, and therefore the items of revenues and expenditure included in the Consolidated Statement of Total Expenditure for the year under review could not be reconciled with the figures shown in the financial statements of the respective Implementing Agencies. * Rent and local taxes of Ocean University of Sri Lanka aggregating Rs. 23.98 million had been shown under the category of other recurrent expenditure in Consolidated Statement of Total Expenditure instead of being shown under category of rent and local taxes. I conducted my audit in accordance with Sri Lanka Auditing Standards (SLAuSs). My responsibilities, under those standards are further described in the section of Auditor's Responsibilities for the Audit of the Financial Statements appeared in my report. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. 1.3 Other information on performance of the Programme The other information as stated below does not include in the financial statements and my opinion thereon does not cover the other information. * According to the Loan Agreement of the International Development Association, SDR 65,700,000 were scheduled to be disbursed at the end of the year under review. However, only SDR 32,740,758 had been disbursed, atargets under 08 Disbursement Link Indicators stipulated in the Loan Agreement were not achieved as at 31 December 2018. 2 NATIONAL AUDIT OFFICE NAOSL According to Detailed Action Plan for the period of 2014 - 2020, it was scheduled to renovate 90 training centres and to construct 20 new training centres under the Vocational Training Authority as at 31 December 2017 and out of that the renovation works of 25 training centres and construction works of 03 new training centres had only been completed as at 31 December 2018, due to limited allocation of funds for the respective works. Further, the construction works of other 05 new training centres had been commenced during the year under review. * The Vocational Training Authority of Sri Lanka had spent a sum of Rs. 121.81 million up to 31 December 2018 to renovate existing hotel school at Ahangama and convert it to a tourist hotel with the purpose of providing practical training of 04 Diplomas related to tourism industry. Eventhough the renovation works had been completed as at 31 August 2018, the activities of the tourist hotel had not been commenced even up to 31 May 2019. The training equipment procured at a cost of Rs. 19.67 million and office equipment procured at a cost of Rs. 9. 40 million in 2017 had remained idle allowing to obsolete even at the end of the year under review. Further, the intakes of students under 04 such Diplomas had not been done for over 03 years, due to subsequent decision on conversion as a tourist hotel and changes of construction works. * The Employment Link Training Programme had been implemented by the Skills Sector Development Division of the Project through 13 vocational training providers in private sector and a sum of Rs. 40 million had been spent during the year under .review to increase the training opportunities in priority skill areas and job placements. It was observed in audit that 365 trainees representing 21 per cent of 1,760 trainees enrolled had been dropped out during the period of training. Further, the Certificates on National Vocational Qualification had not been issued to other 915 trainees who completed the training courses, due to delays in accreditation of training courses, assessments and application of 3 NATIONAL AUDIT OFFICE NAOSL certificate issuing process by the Tertiary and Vocational Education Commission. Further, the target of 65 per cent of employability rate as per the training agreements entered into by the Skills Sector Development Division with the training providers had not been achieved and actual employability ratio had remained at 03 per cent as at 04 June 2019. Further, the information relating to 310 trainees who have completed courses was not made available at the Skills Sector Development Division. * It was observed at the field inspection made on 01 February 2019 that the laboratory equipment procured at a cost of Rs. 6.93 million in 2015 for the use of students of Diploma course in Food Technology in University College at Ratmalana had remained idle, due to lack of infrastructure facilities in the laboratory building. 1.4 Responsibilities of management and those charged with governance for the Financial Statements Management is responsible for the preparation of financial statements that give a true and fair view in accordance with Generally Accepting principles, and for such internal control as management determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Projects ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intend to liquidate the Project or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Programme's financial reporting process. The Programme is required to maintain proper books and records of all its income, expenditure, assets and liabilities, to enable annual and periodic financial statements to be prepared by the Programme. 4 NATIONAL AUDIT OFFICE NAOSL 1.5 Auditor's Responsibilities for the audit of the Financial Statements My objective is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Sri Lanka Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Sri Lanka Auditing Standards, I exercise professional judgment and maintain professional skepticism throughout the audit. I also: * Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Programme's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management. * Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. 5 NATIONAL AUDIT OFFICE NAOSL I communicate with those charged with governance regarding, among other matters, significant audit findings, including any significant deficiencies in internal control that I identify during my audit. 2. Report on other requirements of the Donor Agency As required by the International Development Association, I state the followings (a) The basis of opinion and scope and limitations of the audit are as stated above. (b) In my opinion, - except for the effect of the matters described in the Basis for Qualified Opinion section of my report, I have obtained all the information and explanation that required for the audit and as far as appears from my examination, proper accounting records have been kept by the Programme, - the funds provided had been utilized for the purposes for which they were provided, - the Statements of Expenditure submitted could be fairly relied upon to support the applications for reimbursement in accordance with the requirements specified in the Loan Agreements, - the satisfactory measures had been taken by the management to rectify the issues highlighted in my previous year audit report, and - the financial covenants laid down in the Loan Agreements had been complied with. W. P. C. Wickramaratne Auditor General 6 '- ', -; , --� ,�-, .:, - ,-.. ' , , � . . � : �,�`"А�ч,_�� � , ' _� - . . - . �.., - ' '.. . ". ' ' : , _ , ' . , ' � � � ' г � л � �' . 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F :• .г. '�'' � '�, t� ' ы� _ с а �9 С т"' й� сЙ Е й 4'-о �'.З д� с _ а Ес " й$"'cv _'�п?у� '_..°у�� 8 � -ш и - .¢Ст�-�п _ Ис°$ ` с3а п:Е� еЕь9..лЕ ci°L°е ;стй .��wга�° � s Ф"�°1O .�'^' � т�3 д а��ы Ейо� с с с � Е q с'� о тчt й rii а Ti с�:`а �i�E ' д5' ��д=;.�г • �Ё�чФU�о�} �Е пЁ.�т� �б�ыа'- qь'Ф,`, `� аА 2 i�� �v�� `� tcc� `даЕ 'ш� а" а` г � � ' т°��ы о`io�v о __ _ ы шы ы 9 ш� ш�`ссу �� - ~ �г ы йо'а Е�А с�шд _'~аад��� 'о�'н �'"�� ьд сO ^ б ; .г О н 'f�V С У ' ? �с �� Skills Sector Development Program - ADB Loan No.s 3119 SRI & 3120 SRI (SF), Additional Financing 3650 SRI (Col) & 3151 SRI Consolidated Statement of Total Expenditure for the Period from 01.01.2018 - 31.12.2018 LKR'000 Description University colleges Total Kuliyapitiya Anuradhapura Matara Batangala Ratmalana Jaffna Actual operat:Ing Activity _Recurrent ex enditure Sala ries & wages 22,990 16,964 27,177 14,747 30,518 26,827 1 139,223 overtime and holidav pay 553 1,126 934 1,115 535 421 4,683 other allowances - 449 718 218 8,650 10,036 other personnel emolument 5,008 10,922 286 2,385 336 402 19,339 Domestic travelling 145 246 287 973 86 ISO 1,918 Forelign travel [Ing - - - Transport 875 1,146 345 - 737 3,102 Postal communication 800 942 841 875 1,988 463 5,908 ElectricitV and water 1,292 2,231 1,566 960 2,865 1,667 10,581. Rent an Local taxes 10 170 35 67 - 282 Other recurrent expenclitu re -Note 01 13,158 18,516 16,432 18,280 17,758 .8,279, 92,423 Est.of Ind ustrial sector Skills councils - - - - - Teacher performance allowances Employment Linked Training rogram Sub total 1 44,831 S2,263 48,007 40,466 54,304 47,625 287,49S 2. Investment Activity -Staff training/Capacity building - 853 264 - 794: 472 1 2,384 Building construction 6,356 850 379 711 8,296 Ovilding Rehabilitation 4,401 6,544 1,051 7,836 7,991 27,822 Training Equipment - 2,357 1,576 11,213 1,82 6,816 23,791 Otherequipment 948 173 3,463 863 979 6,426 Vefilcles - - 17 17 OtherAssets/Capitalized - Note 02 4,147 4,987 4,633 2,512 4,293 3,572 24,14S Research and Development Interagency Transfers with TVET agencies Sub t6ta 12 15,852 15,764 6,473 18,239 15,994 20,SS9 92,892 Other Eipenditure Finafricial Charges DelJosit payments 448 448 Subtortal 3 448 448 TOC41'Expenditure 1 & 2 & 3 60,683 68,027 54,480 58,704 70,298 68,632 380,825 Ws6ert/tash& Cash Equivalent - Note 03 6,701 6 3,417 5,478 1,202 999 17,793 Cash, in Transit / Pefund to SSDD 4 6.wkk tvE-r Agencies ( imprest) Utal Ex0enditure + Cash Balance 67,384 68,033 57,897 64,182 71,500 69,621, 398,618 rig'- ivity 16 kg6niConsoliclated fund 56,583 59,952 54,636 48,790 60,191 59,251 339,303 ' SDD- Can roGriateo fund 60-9 6 4 21 7- 1! 6-4i 1 3 44,653 Chih in rran-.t-.- Refunri rci -zrC-C. SSDD - World bzin I 1.C.n'jj3 _1 Self hnar.c,.jg 1 _1C I f 1 Re fu nd 'Sel f Fin a no ng - D 4 0 the riSpec, Fy i h e ;ru rc e 4.f i u n j 1. 1')2 reo qjS 4,687 Opening Balance 16 C. 'il 14, 4 'd 3,577 Tota 1 -7 3Q_V 69 57,897 64,122 71.500 69.621 398,618 Annex I Skills Sector Development Program - ADB Loan No.s 3119 SRI &3120 SRI (SF),Additional Financing 3650 SRI (Col) & 3151 SRI Consolidated Statement of Total Expenditure for the Year 2014 to 2018 LKR,000 Audited Audited Audited Audited Unaudited Total Description Expenditure Expenditure Expenditure Expenditure Expenditure Expenditure 2014 2015 2016 2017 2018 2014-2018 Operating Activity 1. Recurrent expenditure Salaries & wages 2,210,132 2,403,626 2,733,162 3,129,324 3,529,030 14,005,274 Overtime and holiday pay 58,063 52,007 64,430 73,247 96,348 344,094 Other allowances 1,110,851 1,694,374 1,791,111 1,529,476 1,369,155 7,494,967 Other personnel emolument 212,924 316,427 385,872 448,305 496,898 1,860,426 Domestic travelling 61,907 57,585 56,924 55,364 58,847 290,627 Foreign travelling 15,697 11,074 17,776 28,710 21,795 95,052 Transport 52,241 42,652 56,765 57,863 66,355 275,876 Postal communication 81,804 77,547 88,564 104,840 109,750 462,505 Electricity and water 242,590 206,538 214,244 224,139 237,025 1,124,S35 Rent and Local taxes 39,307 23,425 46,554 34,761 44,398 188,445 Other recurrent expenditure 1,458,706 1,347,923 1,153,272 1,646,300 1,547,529 7,153,730 Est.of Industrial sector Skills councils - 551 15,592 13,988 10,621 40,752 Inter Agency transfers 24,977 24,977 Teacher performance allowances 97,092 138,128 141,206 133,294 133,328 643,047 Employment Linked Training Program 20,498 50,973 71,471 Sub total 1 5,641,314 6,371,857 6,765,472 7,525,086 7,772,051 34,075,780 2. Investment Activity C Staff training/Capacity building 1,165,529 710,980 1,120,342 1,356,223 1,412,650 5,765,724 Building construction 915,746 975,138 1,711,410 1,117,316 1,579,689 6,299,299 Building Rehabilitation 836,127 335,315 367,304 417,787 357,437 2,313,971 Training Equipment 325,953 1,720,250 684,081 398,894 270,789 3,399,967 Other equipment 173,405 99,217 417,245 140,814 167,158 997,839 Vehicles 147,773 15,820 63,266 51,429 22,160 300,449 Other Assets/Capitalized 384,187 949,512 1,615,213 -, 714,368 1,604,577 5,267,858 Research and Development 1,749 4,896 6,645 Inter Agency transfers 3,603 9,015 12,618 Current Account with TVET agencies (511) - - 987,473 986,962 Sub total 2 3,948,210 4,809,835 5,987,876 4,198,581 5,406,829 25,351,332 3. Other Expenditure - Financial Charges 2,581 4,644 3,636 1,871 2,487 15,220 Exchange losses - - - - 448 448 Sub total 3 1,871 2,935 15,667 Total Expenditure 1 & 2 & 3 9,592,105 11,186,336 12,756,984 11,725,539 14,181,816 59,442,779 Unspent/Cash & Cash Equivalent 329,515 381,366 510,316 516,846 837,916 2,575,959 Cash In Transit/ Refund to SSDD 624 - 216 - 840 A/C with TVET Agencies ( Imprest) Total Expenditure+ Cash Balance 9,921,620 11,568,326 13,267,300 12,242,601 15,019,732 62,019,578 Financing9 Activity Block grant Consolidated fund 8,582,711 10,321,919 11,330,152 10,837,941 12,370,489 53,443,212 55DD- Corsolidated fund (10,185) 6,251 (52) - 989,472 985,486 Cash in Transit / Refund to SSDD (511) r (2,856) 198 - - (3,169) Inter agency Transfers 10,697 (3,396) 8,280 25,602 280 41,463 SSDD World bank (qomp.2) - - - Self financing 622,418 659,594 639,721 573,171 758,284 3,253,188 Financing 11 - 18 29 OtheriSpecify the source of funds) 716,490 586,814 939,753 268,035 382,480 2,893,572 Op ning Balance 349,237 537,852 518,708 1,405,797 Totanl 9,921,620 11,568,326 13,267,300 12,242,601 15,019,732 62,019,579 Cash and cash equielant as at 31.12.2018 LKR '000 For the period 01.01.2018 to 31.12.2018 * Technical Vocational Education and Training Agencies Total VTA-SL NAITA TVEC UNIVOTEC NYSC CGTTI Ocean Uni. SUOP DTET MI&CRPDPC 55DD Actual University Colleges DMD Unspent block grant at the beginning of the period 62437 43,996 12,806 34,087 299,792 12,584 45,865 3577 3,564 - - - 518,708 Transferred as Block grant from Ministry/SSDD 1,992,897 1,436,815 192,612 464,702 2,819,528 304,179 451,670 383,956 50,000 2,126,500 1,714,402 1,422,980 13,360,242 Other Sources of Financing 239,395 131,930 41,729 46,369 242,267 101,484 40,162 11,085 108,813 175,582 . - 1,966 1,140,782 Less: 5pent/charged by TVET Agency (2,100,822) (1,535,582) (205,996) (505,498) (3,059,648) (386,409) (475,039) (380,825) (90,566) (2,302,082) (1,714,402) (1,424,946) (14,181,816) Cash and Cash Equivelant as at 31.12.2018 (including Advances) 193,907 77,159 41,151 39,660 301,939 31,838 62,658 17,793 71,811 - - - 837,916 Skills Sector Development Programme - Component 1 IDA Loan 5516 - LK, 5517 - LK Financial Report for the period from 01.01.2018 - 31.12.2018 LKR '000 Expenditure for the reporting Cumulative Eligible Expenditure Programme - MSDVT, Object Prior Year period Expenditure up DTET and Agencies Code expenditure b/f E 01.01.2018 to to 31.12.2018 31.12,2018 Salaries & Wages 1001 3,529,030 10,476,244 14,005,274 Overtime and Holiday Pay 1002 96,348 247,746 344,094 Other Allowances 1003 1,369,155 6,125,812 7,494,967 Other Personal Emolument . 496,898 1,363,528 1,860,426 Domestic Traveling 1101 58,847 231,780 290,627 Foreign Traveling 1102 21,795 73,257 95,052 Postal Communication 1402 109,750 352,755 462,505 Electricity and Water 1403 237,025 887,510 1,124,535 Industry Sector Skills Councils 10,621 30,131 40,752 Employment Limked Training Agreement 50,973 20,498 71,471 Teacher Performance Allowances 133,328 509,720 643,047 Total 6,113,769 20,318,982 26,432,751 Reco mended by Ap roved by ,Ratpaya e K.D.N. a ith Asoka Finance Analyst Secretary Skills Sector Development Division Ministry of Industrial & Commerce, Resettlement of Protracted Displaced persons,Co-operative MAVAW RAT t * Development and Vocational Training and Skills Ar' s 'Development N Crahenpita Colonbo 05, K. D. N. Ranjith Asoka Secretary Ministry of Industry & Commerce, Resettlement of Protracted Displaced Persons and Co-operative Development 73/1, Galle Road, Colombo 03. - gaAw Skills Sector Development Project - Component 1 IDA Credit Nos. 5516-LK, 5517- LK Financial Report for the period from 01.01.2018 - 31.12.2018 LKR' 00 Technical Vocational Ed'ucation and Training Agencies DA Prtiipaion MI8CRPP UNVERITYTotal DAPatiipton 1.I&RPP DTET VTASL .NAITA TVEC UNIVOTEC NYSC CGTTI OUSL SLIOP UNVRIY SSDD Toa CDVTSD) COLLEGES Salaries & wages 151,545 867,608 648,071 649,434 65,265 160,438 587,049 117,104 95,612 5,716 139,223 41,965 3,529,030 Overtime and holiday Pay 7,121 7,336 18,411 14,241 2,265 5,365 27,588 2,968 5,654 194 4,683 522 96,348 Other Allowances 66,482 647,833 251,094 13,931 2,488 40,554 143,852 111,931 74,542 4,221 10,036 2,191 1,369,155 Other Personal Emolument - - 183,426 100,277 0 0 143,533 11,845 29,982 372 19,339 8,124 496,898 Domestic Trvelink 6,647 5,600 7,500 12,367 675 61 22,024 77 1,828 7 1,918 142 58,847 Foreign Traveling 9,041 1,092 6,158 4,034 136 303 3 360 668 - 0 - 21,795 Postal Communication 6,191 11,224 23,029 25,715 3,338 8,329 15,545 1,098 6,155 149 5,908 3,069 109,750 Electricity and Water 8,316 51,879 62,893 36,747 3,160 14,335 27,156 13,079 8,303 575 10,581 - 237,025 Industry Sector Skills Council - - 10,621 - - - - - - - 10,621 Employment Limked Training Agreement - - - 50,973 50,973 leacher Performance Allowances - - 91,465 25,456 - - 3,824 12,416. - 167 - - 133,328 Sub Total 255,343 1,592,572 1,292,048 882,202 87,948 229,385 970,574 270,878 222,744 11,401 191,688 106,986 6,113,769