Auditor's Report Audit Completion Date: 10.12.2019. Secretary Disaster Management and Relief Division Ministry of Food and Disaster Management Bangladesh Secretariat, Dhaka. I. We have audited the Financial Statement of the "Strengthening of the Ministy of Disaster Management and Relief Program Administration (Component-2)" Project financed under IDA Credit no. 5281 BD as of 30"' June, 2019 and for the year then ended. The preparation of Financial Statement is the responsibility of Management. Our responsibility is to express an opinion on the Financial Statement based on our audit. II. We conducted our audit in accordance with International Standards on Auditing. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the Financial Statement is free of material misstatement, An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the Financial Statement. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as, evaluating the overall Financial Statement presentation. We believe that our audit provides a reasonable basis for our opinion. III. FAPAD is entrusted to conduct audit on the foreign aided projects only which are part of the Annual Development Program of the Govt. of Bangladesh. There is separate arrangement for maintenance of accounts and audit for non development expenditure of the Government which is done through preparation & certification of Appropriation Accounts & Finance accounts of the Government by the C&AG of Bangladesh. In Main Program Component of EGPP audit & accounts covers only non-development receipts and expenditures which do not follow the existing systems of accounts and audit practiced in Bangladesh. In spite of above non- compliance with the existing system audit is conducted by FAPAD under an interim arrangement and directives from OCAG to satisfy the needs of the Development Partner and the Government. IV. In our opinion, the financial statement gives a fair view in all material respects of the financial position of "Strengthening of the Ministy of Disaster Management and Relief Program Administration (Component-2)"Project as on 30"' June, 2019 and the results of its operations and cash flows for the year then ended in accordance with the cash basis of accounting followed by the Government of Bangladesh. V. Opinion Status: Unqualified. (Md.Tafazzal Hossain) Deputy Director For Director General Foreign Aided Projects Audit Directorate Phone: 02-8391547 S(l\g l tfffing i o'thlinlistry of MlDiesk. MliailIcC Il Rlelif Progr'litil AlM1111111 In (5.MoDNMIZA)Pr 11) Credit No. S2lt-Il) \ln ti re TöAwer (Lcvvl-3), 1110 3 MA1111114m11 C/A, MhAu111211 P JtProj IIt4VIitinil F,IljtnciljstjlCImen1 As mi 30 Joue 2019 r_ipre In Lkh1 Tål CiiuIiulive Cu rent~ i Comub(h 15c r Nte - l'rior Period Perlod Currvet Period GOvmncit ofr 1Bangldeshl 88.59 26,42 115,01 Loaoni 1m 40dprmen 1i r (l1DA) 2 I2,28(.3 44A 16,25116 Ofhefs Resoui ce] 4,5 44.31 Casi Opl'ng~ Balscc 4 - 96707 Tutål e1sourccs 3696 5,4_50 _ 1_ 539 Expendflllturfi & C[ILk Offiegr Sary (BY GOD cMy) L59 26.42 OfileriN Sihry (Sub Assis~ Egee SAC) 4,208.34 1>152.67 5,361.01 Stffs Sla (Suppurt Si) 70.21 52.40 12261 Pay to COnitantS 59345 149.17 742.62 NajttiioalTai/W höp nmiar incldidng 1,533.77 736.32 2,270.09 DPA m;pditu 735,74 341S0 1,077.54 Opumlting Cost 538,27 261137 800,14 Pofeimcento,n odl ciföo 3,633,53 511,25 4,44.78 CMI work. CD VAT Advne - T-ial Project EUpenlditut 11 .9 3,231.90 14,633.80 Iteret Deposit to B-ailadcsh Bank 44,51 44.51 Rcvcnue Dc pasit to Bznaldtåh unk d1 Expend -re 44,5 `malIl Exptnd[i6rc 31,,4 1 3010 1 3,276.41 koun3 Cloing CIL-sly Bniice Impn:s ArCoLUI CON1ASA Account (RIA) 4 967.07 2,207.09 2.207,09 OpCoienng Account (GOD) i - TOIRI 967,07 2,2079 2207.09 Toul r4xpeNditure and Cafli 12,36,96 5M43,50 1# 3 (Siktytdra K k r AP0310 & ntUls Officer Foreign* d APil Adi D11r0101ar Audit Complex Se9unbegloh,ll hakaA00 lo iP a ge I � ' .���--а-- ( _ � � ,' f SlrcгytlЬгnЬig л( 1hr A1lsгьslc} uflllSUCiCr M1lаппйгма•nl � Кrlicf 1'гоi:пгпг �5i1n1inis1ra11mt 1S,11uP),1(11I'ЛI ProJtc1 � �`. 3' 11) Сгга(1l h'п. i2S1.131) \'спlи-г'1'n�5'сг �1.rгr1-Jj, iЧni 1з l, . �` Ъ[о1гл1;}1.=1Sг'1.д,L)ltnki-1г1х , г'` V'г_}�1"7:S ТО'Г[1С P13C,1�1SIC71'гlL i�1\i4t�л'[a,11. 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F Э AUDITOR'S REPORT Audit Completion Date: 13.12,2019 The Secretary, Technical & Madrasah Education Division, Ministry of Education, Bangladesh Secretariat, Dhaka, We have audited the accompanying Financial Statement (FY 2018-2019) of the Skills and Training Enhancement Project (STEP)" financed by IDA under Credit No 4764-BD, AF 5736 , TF-015113 as of 30"' June 2019 and for the years then ended. According to ISSAI 1570 the preparation of Financial Statement is the responsibility of management. Our responsibility is to express an opinion on the financial statement based on our audit, We conducted our audit in accordance with International Standards on Auditing, Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statement is free of material misstatement, An audit includes examining on a test basis, evidence supporting the amounts and disclosures in the financial statement, An audit also includes assessing the accounting principles used and significant estimates made by management as well as evaluating the overall financial staternent presentation. We believe that our audit provides a reasonable basis for our opinion. The Financial Statement, gives a true and fair view in all material respects of this report of the financial position of "Skills and Training Enhancement Project (STEP)" as of 3 0 th June, 2018 and the results of its operation and cash flows for the year then ended in accordance with the cash basis of accounting followed by the Government of Bangladesh. The Project accounts was properly presents the expenditure and receipts for the year ended at 30 June 2019, Revised Opinion Status: Unqualified. (T"aslema utrtla) Deputy Director For Director General Foreign Aided Projects Audit Directorate Phone: 9361788 [Ref Project Audit Manual, FAPAD. Page: 4.7. 1] Skills and Training Enancement Project Project Financial Statement as on 30, June 2019 (TK in Lakhs) esources Notes Cumulative Current Cumulative Prior Period Period Current Period Government of Bangladesh 1 15686,66 3919,5 19606.16 Grai t/Loah from Development 2 107683.08 26215.48 13898.56 Other resources 3 13500.00 0.00 1-3500 Cash opening balance 4 0.00 8113.51 0 Total Resources 136869.74 38248.49 167004.72 Exp.enditure and Cash 1. Pay of Officer 327.70 81.37 409.07 2. Pay of establishmemt 111.97 26.50 138.47 3. Allowances 364.14 91.24 455.38 4. Othe Allowances 14628.17 3629.01 18257.18 13544.87 .7904.80 5. Supplies and services 21606.21 Refund -156.54 6. Other Repairs Rehabilitation (Vehicie 9.62 3.38 13.00 Maintenance) 7. Other Repairs-Rehabilitation (Imple. 27924.11 28 3 30826.79 Grants for 30Poly. Ins.) Refund -19.34 47317.50 18241.85 8. Stipend (Diplo'ma) 66548.40 Refund -989.05 9. Stipend (Short corse & SSC VOc) 22412.31 4756.77 - 27486.67 Refund -317.59 10. Vehicle (1 Nos Microbus) 149.02 99,80 248,82 11, Computer & Equipment) 1269.28 1401.79 2571.Q7 12. Furniture 52.08 19.35 71.43 13. Constraction 645.08 590.38 1235.46 rotal Expenditure 128755.85 38247.06. 169967.95 :ash Ciosing Blance mprest/CONTASAAccount 8113.51 1.43 1.43 )perating Account (RPA/PA) 0.00 0.00 0.0 )perating Account (GOB) 0.00 0.0bi 082.0 otal Eixpenditure nd Cash 1 6869.74 38248.491 1> 1 ~Q2 A B M d Project Direetor (Additional Seeretary) STEP, DTE, MOE ,f the Project. Skills andiffaining Enhancement Project (STEP) FY 2018-19 Statement øf witbdrawal a leation for IDA (4764 BD) Original und aIUM/ SOL Basis) ýS W/A Date Aout maed mount Disbursed Difference Comments 0.0.00 0.00 0.00 0.00 0.00 0.00 Statement of withdrawal application for CIDA TF (TF- 015113) Fund fIFR/SOE Lbasis Si W/A No. Date Amount Amount Difference Comments/ No. Claimed Disbursed Value Date 01 WA-TF-24(WA-21A) 12-07-18 32993782.34 32993782.34 - 12-07-18 Total 32993782.34 32993782.34 Statement of withdrawal application for IDA Additional (5738-BD) Fund (IUFR] SOE basis) S1 W/A No. Date Amount Amount Difference Comments/ -No. Claimed Disbursed Value Date 01 WA-18 19-01-19 990,959000.00 990,959,o00.00 - 19-01-19 02 WA-17 28-05-19 215,918,000;00 215,918,000.00 - 28-05-19 03 WA-14 06-05-19 486,893,00ó.00 486,893,000.00 - 06-05-19 04 WA-13 15-01-19 378,618,000.00 378,618,000.00 - 15-01-19 05 WA-12 30-08-18 . 232,045,000.00 232,045,000.00 - 30-08-18 06. WA-i0 28-06-18 284,122,000.00 284,122,000,00 - 28-06-18 Total 2,588,555,000.00 2,588,555,000.00 ABY Jabir e Arnaiul Islam A B Accountant FMS Projeet Director STEP, DET, Dhaka STEP, DET, Dhaka STEP, DET, Dhaka r4e\udipe 16-17\Audit Formn.93.doc. AUDIT OPINION ON SOE We have audited the statement of expenditure (SOE) of the "Skills and Training Enhancement Project (STEP)" 30th June, 2019 submitted to the Asian Development Bank (IDA) for re-inbursement of expenditure in accordance with the Credit No 4764-BD, AF 5736, TF-015113. The audit was conducted following international standards on auditing which includes tests of the accounting records and supporting documentation, In our opinion, the presentation and submission of claim to IDA authority on the basis of expenditure statement (SOE) was valid and can be relied upon by IDA. (Taslema Sultana) Deputy Director For Director General Foreign Aided Projects Audit Directorate Phone: 9361788 AUDITORS REPORTS ON SPECIAL ACCOUNT 7 1. We have audited the special account statement of "Skills and Training Enhancement Project (STEP)" for the year 2018-19 under provision of IDA under Credit No 4764-BD No 4764-BD,AF 5736, TF-015113" 2. Our audit was carried out in accordance with international standards on auditing. Accordingly, our audit included such review of the tests of the accounting records and supporting documentation, verification of accounts balance and reconciliation that we have considered necessary under the circumstances. 3. The accompanying special account statement was prepared on the basis of initial deposits and withdrawal for the purpose of complying with above agreement. 4. In our opinion the receipts are properly accounted for and withdrawal were made for the purpose of the project in accordance with credit the above special account gives a true and fair view except section-II of this report of the beginning & ending balance and the account activity for the year ended 30" June 2019 on the basis of cash deposits and withdrawals. 5. The special account is being maintained according to the approval of Finance Division. The withdrawal of money is in accordance with authorization of Finance Division. (Taslema Sultana) Deputy Director For Director General Foreign Aided Projects Audit Directorate Phone: 9361788 Summary of Audit observations Subject Amount Involved Risk Remarks Assessment 8