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Office of the Provincial Audit Wing Constitution Avenue Islamabad No.PA/FAP/Balochistan/F-12/Vol-Il// ,kts . Dated: 17-03-2015 1. Secretary Economic Affairs Division Pak Secretariat Block "C" Islamabad C' A \,2--Country Director, World Bank, 20-A, MAR l . Shahrah-e-Jamhuriat, Thl Sector G-5/1, Islamabad 6' W Subject: Foreign Aided Project (FAP) Audit Reports Kindly find enclosed a copy of following FAP Audit Reports for further necessary action: i. Balochistan Education Support Project IDA Credit No. 4203-Pak for the F.Y. 2013-14 ii- Governance Support Project Implementation Support Unit Balochistan under Grant No. TF 10510 for the F.Y- 2013-14 iii. Promoting Girls Education in Balochistan under Grant No. TF 012826 for the F.Y. 2013--14 iv. Balochistan Disaster management Project Grant No. TF-1 2516 Pk for the FY. 2013-14 Enclosure: (04 Reports) SA ULLA KHAN (Assistant Director) Provincial Audit Wing Cc- i. DG Audit Balochistan, Quetta ii. Master File Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized
Transcript

Office of the

Provincial Audit WingConstitution Avenue

Islamabad

No.PA/FAP/Balochistan/F-12/Vol-Il// ,kts . Dated: 17-03-2015

1. SecretaryEconomic Affairs DivisionPak Secretariat Block "C"Islamabad

C' A\,2--Country Director,

World Bank, 20-A, MAR l .Shahrah-e-Jamhuriat, ThlSector G-5/1, Islamabad 6' W

Subject: Foreign Aided Project (FAP) Audit Reports

Kindly find enclosed a copy of following FAP Audit Reports for further necessaryaction:

i. Balochistan Education Support Project IDA Credit No. 4203-Pak for theF.Y. 2013-14

ii- Governance Support Project Implementation Support Unit Balochistanunder Grant No. TF 10510 for the F.Y- 2013-14

iii. Promoting Girls Education in Balochistan under Grant No. TF 012826 forthe F.Y. 2013--14

iv. Balochistan Disaster management Project Grant No. TF-1 2516 Pk for theFY. 2013-14

Enclosure: (04 Reports)

SA ULLA KHAN(Assistant Director)

Provincial Audit WingCc-

i. DG Audit Balochistan, Quettaii. Master File

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TABLE OF CONTENTS

IPage No

List of Abbreviations

Preface

I PART-!Project Overview 3-4

Auditor's Report to the Management (Audit Opinion) i

IIFinancial Statements 6-30

PART-II

I COVER LEFER TO TH MANAGEMFNT IFTiiz 31

EXECUTIVE SUMMARY 32

I MANAGEMENT LETTIR 33

1. Introduction 34-35

2. Audit Objectives 36

3. Audit Scope and Methodology 36

4. AUDIT FINDINGS AND RECOMMENDATIONS 36-42

4.1 Organization and Management

4.2 Procurement and Contract Management

4.3 Construction and Works

4.4 Monitoring and Evaluation

4.5 Compliance with Grant/Loan Covenant

4.6 Environment

4.7 Sustainability4.8 Overall Assessment

5. CONCLUSION 43

5 ACKNOWLEDGEMENT 44

I . IWcam

1 1 MAR 2015T1, Wortu Bank g

I% -I4pa a

1Abbreviations and Acronyms

I FBlochistan IdUcation FOUndation

13ESP Balochistain Education Support Project

CIPS Community Implementation Partners

DSC )esign and Supervision Consultant

IECN E C I'eCUtiVC Committee [or National EconoEic Council

GoB Government ofIalochistan

IDA International Development Association

I DCE Independent Consu [ti nO E,ngineersI Ips Implementing Partners

IPSAS International Public Sector Accounting Standards

M&E Monitoring & Evaluation

MIS Management lnlbrmation System

NGOs Non Government Organizations

NOC No Objection CertificatiOl

P&D Planning and Development

PC-I Planning Commission Form-I

PD Project Iirector

PECS Parents Education Committees

PI1I1s Private Inmplemnentation Partners

PK Pakistan

1,1C Technical and Facilitation Consultant

TOR Ierms of Rcltrence

WB World Bank

Iae

ComuitImpemnttonPatnr

DeinadSpriInCnutnIxctv omte o ainlEooi oni

III PREFACE

The Auditor General conducts audit subject to Articles 169 and 170 of the Constitution of the

Islamic Republic of Pakistan 1973. read with Sections 8 and 12 of the Auditor General's

(Functions. Powers and Terms and Conditions of Service) Ordinance, 2001. The audit ol'

Balochistan Education Support Project (IDA Credit No. 4203-Pak) was carried out

accordingly.

IThe Directorate General Audit, Balochistan, Quetta conducted an audit of the l3alochistan

Education Support Project (IDA Credit No. 4203-Pak) during November 201 4 fIr tle period

of 01.07.2013 to 30.06.2014 with a view to reporting significant findings to stakeholders.

Audit examined the economy and effectiveness aspects of the Balochistan Education Support

Project. In addition, Audit also assessed, on test check basis whether the management

complied with applicable Laws, Rules, and Regulations in managing the Prujiect. The Audt

Report indicates specific actions that, if taken, will help the management realize the

objectives of the Project.

The Report consists of two parts. Part-I contains Auditor's Report and Financial Statenents-

Part-II contains Executive Summary, Management Letter and Audit Findings.

The report has been prepared for submission to the International Development Association

(1DA) in terms of development Credit Agreement 4303-PAK.

INai atulia Shaikh

Diret(r General Audit

Dated: /e, /2.2014Place: QUetL

IIIIIII

82

II

IIII

PART-I

I1. PROJECT OVERVIEW 3-4

II2. AUDITOR'S REPORT TO THlE MANAGEMENT 5

3. FiNiAN(ClAL STFATEMENTS1 6-30

IIIIIIIIIIIIIILI

1I

PROJECT OVERVIEW

Name of Project: Balochistan Education Support Project.

Balochistan

Sponsoring Authority: International Development Association / World

Bank

IExecuting Authority: 1-ducation Department.

Government of' Balochistan

Loan No.: IDA-4203-Pak

I Revised PC-1 Cost: Rs.3,469.98 million

Date of Signing of Loan Agreement: 10.7.2006

Date of Approval by PDWP: 28112011

Date of Closing of Loan Agreement: 3 1 .7.2014

Loan Utilization Status in 2013-14: I ls. in million)

Project PC1 Revised2006-07 2007-08 2008-09 2009-10 PCI

Component TotalTotal

World Bank SharingInvestment cost 77.93 114.62 195.535 308.87 796.955 2.652.13Recurrent costs 69.56 134. 13 164.505 128.72 496.915 525.72Contingencies 2.95 4.975 9.201 8.752 25.878 5110

* 2%

Total (A) 150.44 253.725 469.241 446.342 1.319.75 3,228.95

I Government or Balochistan Sharing (Recurrent cost)

SaIary 2 9. 04 71.874 1 100.914 177-34Non-salary - - 9.874 24.437 34.311 62.69Total(_ - 38.914 96.311 135.225 240.03

SGrand Total150.44 253.725 508.155 542.653 1,454.980 3,469.98

(A+13)

II

if Itge 3

E

1

Progressive expenditure up to 3 0 th June 2014 is as under:(Rs. in million)

PC1iKAllocation TotalWorCd Totl Allocation TFunds Funds Actual ActualYe r BGoB al ocatio released released Exp. Exp. EeturYear Bank Sae Allocatioin as per (D) Go) IA) GO)ExpenditureI Share Share (IDA) (GoB) (IDA) (GOB)

Share(R .) Revised(R )Shr R. Rs) Rvsd(Rs.) (Rs.) (Rs.) (Rs.) (Rs.)(Rs.) PC 1 (Rs9.)

2006-07 150.44 - 150.44 115.19 - 63.62 - 63.62

2007-08 253.74 - 253.74 142.16 - 169.36 - 169.36E 2008-09 469.25 38.91 508.16 210.34 6.36 198.93 2.27 201.122009-10 446.33 96.31 542.64 282.43 31.29 193.43 31.00 224.432010-11 - - - 97.63 48.52 113.71 47,88 161.59E 2011-12 - - - 304.04 71.88 234.40 48.26 282.652012-3 - - - 162.55 76.88 315.13 45.54 360.67

2013-14 - - - 505.40 76.88 529.24 52.01 581.24Total 1,319.76 135.22 1,454.98 3,469.98 1,819.74 311.81 1,817.82 226.96 2,044.78

IIIIUIIIU

IPae

tAuditor's Report

tThe Project Director,Balochistan Education Support Program,t Government of Balochistan,Quetta.

Auditor's Report on the Balociistan Education Support Project Financial StalemenIsWe have audited the accompanying financial statements of Balochistan Education SupportProject, Quetta (IDA Credit No. 4203-P1ak) that comprises of Statement of Receipts andPayments. Statement of Comparison of Budget and Actual together with the notes formingpart thereof lor the year ended June 30, 2014.

Management ResponsibilityIt is the responsibility of project management to establish and maintain a system of internalcontrol, and prepare and present the Statement of Receipts and Payments in conformity withthe requirements of Cash Basis IPSAS, Financial Reporting tinder the Cash Basis ofAccounting Standard.

Auditor's ResponsibilityThe responsibility of the auditor is to express an opinion on the financial statements based ointhe audit conducted. We conducted our audit in accordance with the International Standardsof Supreme Audit Institutions. '[hose standards require that we plan and perform the audit toobtain reasonable assurance about whether the financial statements are free of materialmissxatements. The audit process includes examining, on a test basis, evidence supporting theamounts and disclosures in the financial statements. It also includes assessing the accountingprinciples used and significant estimates made by management, as well as evaluating theoverall statement presentation. We believe that made audit provides a reasonable basis For ouropinion.

OpinionIn our opinion:

a) The financial statements present Iairly. in all material respects, the cash receiptsand payments by the project for the year ended 30 June, 2014, in accordance with Cash BsisIPSAS, Financ ial Reporting under the Cash Basis of Accounting Standard.

b) The expenditure has been incurred in accordance with the requirements of legalagreements.

Naii ttull Shaikh

Dated: December 1,9 201- ffirecc General Atidi

S

St1iLS

��1 FINANCIALSTATEMENTS

I1 FoRTHoY:八RoNo:I)JuNo3o,:014IIIII

II

II

l

lIIl

屆I

Halochistan Education Suppor( ProjectIDA Loan No.4203-PAK

Consolidated Receipt and Payment Statemcat

for (he Year ended June 30. 2014(Rs. in Million)

2013-14 2012-13

Reciepts / Payment by Reviepts Payment byNOTE (Payments) external third (Payments) ex(e'rnal thirdControlled by Controlled by

Enlity parties Endtv Parties

RECEIPTS

Direct pztyrnent by IDALoan from IDA 505.402 161552Government ot'Balochislan Grants 76.893 76.983TOTAL RECEIPTS 582.285 239.436

PAVMEN-rs

C'apital cost fior 131-T - -

Project Fquipl-Flent- Computer 1.756 0.802t!quipment and Fumilure & Fixture 6

Recurrent cost BEF stafl-salarics 7 37.387 39.6-19

BUT Olvrational cost 11.443 W-381

Clor,,; (jejjVCn, Cost 6..293 51.9sit

Frainings 9 0.560 5-810

Se I tj p & Cap i I it I co s t fo r se hot 0 s 10 412.799 199.228

School Recurivat Cost 52.011) 19MO

TOTAL PAYMENTS 581.248 3(,O.f)73Increase/(decreasc) in cash 1.038 (121.237)

Cash at the beginning of year 85.743 200.980

-Increas6(deecrease) in cash 1.038 W 1,2371Cash at the end of year 86.781 8 5 7-13

The acrom panyi nX ntes form a n integral pa r( of th ese fina n cia I staternen is a nd a re to be read therewith

PROJECT DIRECTORBalochistan Education Support Project

(IDA Credit 4203-PAk)

BALOCI1STA N EDU.CATION SU1PPOR I PROJEC1- RFSI Aoiet,r- ¾SMNIMARV Y OFM)RCES AND [ISE OF FUNDSFOR TilE YEAR ENDED JI'NE 31, 2014

2111 24113-- Hup s- - -- Rup e -

Actual fDr [ite Yar (' nml;ie laý t Actual fisr [lhe umulativ, ei* EEirnrildair.tZ Ir atZNiumiary of Nource and upplialion offunda(Balnrhi6tani EIucation Suppori Prøjet)

Opening balaiea1nlk Funds 85,742.613 2 n6 '

AddmetI!.

(_id43 Fuids 76,83,41HI 311.820,495 76,83110u 23.1 937,{115Bank fund,h 5(15.4112,1)68 1,823.855,338 l 5 -,.45 l 1, 3|lR, -l1271

Fund9 Avafiabl 668,0)28.111 2.135,675.833 146,15682 l3533R35

.el 's o f lý untdls

II Cvil works Llher lhan ihose f unanecd ulder

Clegory 5 -.

2 iumiiurc & li viue otr hn huse lnaniedunder categry 5. 1.756.066 13..7,803 H<1260 I I 737

i ConsuLtans' servees and irainlil ther 1limn2 hose ' ianed umder cat 6552,73 414?9129 6 in,5-17 I -8417 1 1414 lnc remen ltakl ople ralingý costsolhe r t ha n thme],

f-1inanlced u nder catLeg.orv 5 48,829.7111 297,24838 0 qu '4,1 l7, 3"75(a) GrzinlS: (ali under PanIl Š0rt h lhe PrnniLet llir

goiids%, c ivi Il rks, cnulta nts' serv ice ýtra imnig anýd inlcrem en iLi ope ra: iTig aosi ind 46,tI3 13,811)668 794,15 stgiunder Par 2 of ihe I> i<eci l¯-r subsidies -13't89,711 -3.91y 711

l ol I ies 591.247,58 2,14895,3 7 3 777

C ltesinfg Fu m1ds bA In ce 86j.78(ý,523 8l6.780,523 --- ¯542,643 8s,742.64

PROJECT DIRECTORBalochist a Educaiion Suppor Projeci

(IDA Credit 4 203-PAK)

Ihindicistan Educ~atiun Supppirt Prnjet ANnn.H-

IDA (rie1s N'. 4203-PAK {18'P)

CA¾TEGORV'WESE SL'<INIARY OF' SWR(ES ANI> iSi OF I'TNDS{AmumnÉ in PKRi) . n in P:ak Ruipres

F'-201 3-14Total I'"'""ll.tv

2012-2013 July - Sep 21113 OCIDe Jan-Ml r 21114 A ir..uiine 21114 21113-21114 .I 3.19ý1 3 .1me c30. 2014

Ftid RewtSpts from1DA'Wold iauk1 •-l 0 1 55,97

<I i CNil W ik, ither tal

Iioe Fuiinced tinidei-_CateŽgon- 51_ Furnmiure and Equilipeni

oller mn «hoe Inanccd 802,261 6,900.001I 6 7 .7

(3) ConiiLiar,i ts' Senvce anrid

Train hi Thmtol bi.93 7 10 3145 2.1gw iir.ei -7.F.lai n d 1~ 9uminer CaI te.oN 5

[4 ince e l ( ýpe;1rmm1ý,(¯U7st e0hth e5 , 9 4 2 u 1 ,1? 5 15< 5 i*i*[0 i ,.t9 . 7er Tila tN

limnnced under CaieL,n 5<I Glanis al Under 'a11 i) f the projlc for

GPLds, em% i % Qirks,Irs d a n ' S rv k e s , '19 0 -t7 ,10 5 1 1 8 ,7 1 1 ,2 16 <7 I 3 9 o 1 13 12 5 8 3 . 13<. 0 9 . <3 3

Trairn lig aind l ici eili ralI ' 0i9 LId1< a,<

11r'lrilr]g (CO'aIs alld

bi tuer part 2 øl tieerc for1 sMbdles-i-

S¯[ tal b e d PK i M <,673.0 9 138.791 <130 3 0.7 0-03 154 . 0 / 7 581247 5'<0 , 09

PROJECT DIRECTOR

Balochistan Education support Projec,(rDA Credit 4 2 03-PAK)

BA LOCIIIST1 AN L.DUCA TION SIPPOR I'PRO.ECT- IIFSI .Mnaure- CStamLnMt al-comparison ofr budgetIl am nasiual ninunt-

FOR TW FVER ENDED JUNF. 30, 214

21114 24113

Exeidilure detail by prnjet l ivity

(flluh iEtiiion Support

ACJ Vi iS i udgeted 241l4 Acj3tuJ2011 Ljjlidtigeted 21113 \j uaj 21113

Cbmmunity Sckool IDA

I~ Teces- alaries

oIl atinal t- (25.010) I 2 ti.1!

Scii Sciup Maleri si 71I,997,2(11 63,955,1104 I-I250400

School Con,ii.11m Uos 479.372,684l 348.868,788 -) 1 t,lI. 99

C,)nmnlity Schooký Goil

¯h erSa 76883,I1I 52,010,295 I .0 I 151Olh,r Opc lii Cisi.5s -t. 7n I l ICIs-NGOs IDlevls

v Monioling 84,005,788 65,292.534 913IP9 5.1Si22

SIPq Coi(A } 7 1,2591168 [.29,b 531,1111,617 h31,798.395 304,ffic.927

Privnte SchoublSulibsidy I'r

adIT Matermal

Studeni E-nrdilmci-

Studeni Aiendanc E IEf11) Cakt ( B ) -

Capacity BuildiugCapac1il Bidking (PECs -t Sebootl

IilMmigemlleItlflCapacityLBuidin(ecnchews> -.. 71UUKC'apaicikv 7idinpi &- N18,.915

l1Capacil »uilding (olhers) 7,964,0014 56.2- >,211.3 S .510

IP. (%' i ( V> 7.964,110jm 561.214 2,7911,8IK 5,840,355

BEF:I11:1:l >1i1C LÅemdmg 32,10199,392 - Ni, RIgl

C itmu 13et 1midmng (Trinmgs. Researcli.Sludy¯ours, el-,

imptnninF r16,0 I, 7ur,4166 r.995 1,06!

fl I nemta.li Operaing Cst 68,715,669 48,829.7(11 62,97-135 50,< 197

1ilal 1 K%. 102,175,16,1 50.585.767 84.765,353 St.,831,757

ICta 4 B+1+ +1) 822,198,128 581.247.588 737,354,566 36(1673,039

PROJECT DIRECTOFBaloehistan [ducation Suppert Projec,

(IDA Credit 4203-PAK)

-i

Balochistari Education Support ProjeclIDA CREDIT NO.4203

Notites lo the financial statementsFor the vear ended June 30. 2014

11 Reporting EntityThei finankcial statementis are i or Ha loch istan J ldueation Support Prio ject(B1 wsP1). I[h li1 nanc Ial statemfenis enkcomnpasseN [ihereporting entity as delined in die iliancing agreemient helween the Islamie Repuhlic of Pakistan and the World Bank. i he

Sinancing agreement wassigned on 10/07/2006 feri ati ount I'o et -1 SA69.980 Mil linn quialent to US$ 22 .00 Million.The project becaine ef'ecti\e iron 10/07/2006 with elosing date (y' 31/07/201li. ihe objective )l the 1.,SP11 was orestablishing 650 Communiv SchonIos & 3(11) Private Schools in the p vince through public & private partnership.The keyobjective of the project is the prol-offion [ puhlic-privatc und comuinnity partiierships in order 1<o improve access toquality prinary education. ini particular lor giris. The project contibutes iti Pak istun"s long-term ojective of achieving1DG Gioals hy targeting universal literaeN. gender parity in educkiion and 1 001% net enrolment.FinancingI e financing is made in [he lrm o fcredii hased on ssandard World iank terms. with niakurity of 35 years, ineluding agrace period of of l0 ycars. TIe linancing agreenient No is Credit Cr IDA-4203-IAK,

tesponsihle Agency

A primary responsihility lor overall progress and manageieni oftle additional linancing las been enIrlsted to Finance1 Division and liconomie ATair Division. GoP

2 Certification by Project Management on Application of Funds

Ihe BI:SP Project Inaligemen certiied that Ihe lunds have heeii applied/expenditure have been ineurred for the purpkosesmended in the financing agreenent

2.1 Accounting Convention and Statement of Compliance

The [inancial staternen( have beei prepared in accordance with Cash Basis IlISAS Financial Rteptiiiiig under Ilie (ash1 IBasis ut Accounling.lie accounting polieics have been applied consistentl throughout the period

4 Significant Accounting Policies

4.1 Foreign Currency TransactionCash receipts and payments arsisng from transactions in !öreign currencies are recorded in Pak Rupec by applying to theforeign currrency aiount. Ilie exchange rate between Pak Rupec and the lureigi Currency at [he date of the Receipt andpaymients. Exchange difiirenves arising n11 settlenieni 1f thiese traiisacieons are recognized iin the Statement of Receipisand Payments

4.2 Reporting CurrencyA ll amounis ii financial statemenis are in Pak Rupees.

4.3 Revenue RecognitionRevenuc is recognized on the date t receipi of money by bank or eleatanCe tl Cheq1 ue. ReveIIue is recOgnized on grossbasis and any related costs are recorded seperately

4.4 Recognition of Expenditure

EIpenditure is recovnized on tc date when punient is made chequie is issIed. l inuincial y eur to which the paymenspertain is determuined by the date ton which a cheque or payient udvice issued.

PROJECT DIRECTORBalochislan Education Support Proe

(IDA Credit 4 203-PAK)

5 Balochistan Education Support Project

iDA la n No. 4203SOE Withdrawal Schedule

as of Junc 30, 2014

Withdrawal Application Details CATEGORiES AS PER ,A N AG REEME Y

Equipment,WIA , W/A office furniture Consultant lucremental Consultant's ;rants &

NubrCurrency Aoån n Cmue service,& operating services and Tostic ,t-mlNumber (u ny A mount and Coputer.2.1Susidie& acessoics frainings cost of BEF 1 Iraining

26 U SS 2. 102.5 88 2.1l02,5 881ak Rs. 211L745,321 211.745.327 USS 1,683 18682532

Pak Rs. 183.036,748 183.036,74827 US$ 1.122,329 1,122,329

10 Pak Rs. 110.619.999 110.619.999TOTAL US$ 5,093,449 5,093,449

Pak Rs. 505,402,068 505,402,068

(Rs. In Million)6 Project equipment Furniture & Fixture and Computer & Accessorics 2013-2014 2012-2013

ProJec[ Equipmen 1.756 0,802Furniture & FixtureComputer equipmen[ & accessoriesPurchase of'Sofware Licences

1.756 0.802

(Rs. In Million)7 BEF Recurrent cost and BEF staff salaries & benefits 2013-2014 2012-2013

B-F stnlf slaries & bene fits 37.387 39.64911111 operational cost 11.443 9.974

48.830 _ 49.623

I1EF operational cost include rent o1 BI'F ollice building, advertisement chrges, B131: s lta T1A DA, Uiliity hills.. lelephonenet charges. siationery. enteraien , newSPaper.PO1. eharges ele

(Rs. In Million)

I NGOs delivery cos, 2013-2014 2012-2013Payment to CIPs 65.293 54.954

NGiOs are contracted 'or Ilie Phase 1. 2 and 3 Coimmunitv schooIs Monitoring and Supi'evision. Pyments are 'eleased onachievement of' milestones delincaled in the contracts signed bei'nen managemenit ftlie 111F and NGOs. Ihe delincatedmilestones are integral part of the overill moniit.ring/supcrvisions otihe co nityi school on regular basis with 20%

8.1 mandaie of CRF In cross check these school on yearly basis and ihe non achievemeni t i lie milestones deductions on heirquarterly paynients are imlade by B11 lits wvorihmntuioning 131 SP has achieved iis scope ofestablishnent t[649 schoolsout of 650 schools where as construction of [le pilot pliase ol 225 school is in progress und Ihese ClPs are assigend withspecif tasks ol direct sipervision o these schools

PROJECT DIRECTOR8*thistan Fdcation Suppor p

(iDA Crmdit 4 203-PAK)1

(Rs. In Million)

5 Trin2013-2014 2012-2013

9 TrainingPaymeni Is.289BL- stal'raining111 staffTraining olIshore trainingIPS raining

nsutancy for 131. 0.378 0180

Resear189

Workshups and Seminar.

Pritinj Publicafion Media & Innvation <.182 <1. 18

0.560 5.84()

I IPs are thle teehnical iniplenineii1g partners coniructed lor capacily building ofeommunit /privUW sChol eaehers, PEI

9.1 members. Private school Operators. 131l and IPs stuT 131. stalf Iraiining is carried to in )rder to huilId [heir capacity ti

confidently lace modern ciullenges and same is the objeclive IPs tIaini[lg

10 Seup & Capital cist for schools and Recurrent cost

I01 Setup cosi is paid to commuLnily shooi s fio bask mra teriul eost such as almiah, tabe. tair. ieistei .e onstruciion cost to

te Plie s lor construction ete and recurrent cosi is paid tor teher saariLs rent . R&M and instrumental utility eie

I 1 Reconciliation of Funds with DA Bank Statement 2(113-2014

(Rs. In Million)

Glosing Balance as per Summary Stateeniei(A) 86,781

(losing Balance halanee GOB Funds(B) 86. 1 92

Closing Balance 1DA as per Summary Staitemeni(A-B) __ 0.589Add: Outstanding Cleques as of jtine 30t 2014 9328

Add: Acerual ofexpenditurre chIrged hr the lV' 201 3 14 15.517

Add: Advances issued lo I'mployees for ielld visits and tleir settlemeits .290)

Add: 1"penditure and prepaid setlemei i ide J.Vs 0-743All: Direcl Puvmeni f'rom NBP and (PO 0,710

Add: Reversal 0f l\pcnses .265

Add: C'heques caneelled 1.826

Add: Otlier incone (.2

Add: Bank charges deduction.i froi NBP ei[y Branch aijd I6eiiy cash (1)75

i.ess: Balance availabe at NBP eit Brunei as ni'30th June 2013 1>. 1 8

I.ess: Bulance availahle at GP1) 0-277Iess: BLaunee available al M'13 ->25

.ess: BuBlance avuilable at i 11l. 1.002

Less: Peti, Cash Balance 0030

Closing Balanre as per DA Account Stalement 12.405

PROJECT DIRECTORBalachistan Educatinn Suppat Projec

(IDA Credit 4203-PAK)

Balochistan Education Support Project Annex-DList of Inventories Purchased

For the lear ended June 30, 2014

S.NO Item Location Categorv Inventory No. Cost Date of_______________________Purchase

Mr Asad Yar (Accuntis Ofiker) IEjUiEpmuents lisl1</ffi>7 2300I Gl-C Wall Bracket l-an P<i Accouuls - ljutpmeuts i3SPi:")8 2.300 0D7/7.2013

Mrib Wves\Mv. M.ustana Kasi. (S) | quipmets 2ISP/0l /ty) 21Mr. Mahboob-il-hq. Director |

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PROJECT DIRECTORBaloclis tan Edcatiår SuPport Projec,

(IDA Credit 4203-PAK)

11

Annexure-E

Name øf the Projeci: Balochistan Education Support Projecl

Project Financial StatementSOE Withdrawal Selicdule

As o r June 30. 2014Loan Credit No 4203

Withdrawal Application Details CATEGORIES AS PER LOAN AGREEMENT

tiFi

W/A* -Currency W/A Amount otalNumber E

26 US$ 2.02,588 2,102,588Pak Rs. 2 11,745,321 211.745.321

2 US$ 1.868.532 1.868.532Pak Rs. 183,036.748 183,036,748

8 US$ 1,122,329 1,122.329

IIPa R. 110,619.999 110,619,999

TOAI USS 5.093,449 5,093.449Pak Rs. 505.402,068 505.402.068

G/Total in uSs 5,093.449

G/Total in PRS 505,402,068G/fotal in SDR

PROJECT DIRECTOrBMOchis [an Edtucatlien Supporyt Proje,

(IDA Credit 4 203-PAK)

Balochistan Education Support ProjectIDA Credit 4203-PAK

Designated Account Summary Statemen Showing Receipts & PaymenIsFor the vear Ended 30th lune, 2014

Receipt Expenditure Receipt ExpenditureMonth (US-5) US-$ (PKR) (PKR)

July-13 2,102.587.91 I60.579.90 211 745.320,.5 16.240,1162.99

Augus-13 242,027.56 19.350.893.00

September- 13 677,098.05 68.I 88.513.00OC to her- 13 26 .009.66 26.285.500.00

November-13 6,1.500.67 6.495.669.00

Decemher- 13 271.11 27.302.0

Iinuary- 4 91.3 11.5 9.500.850.001ebruarv-14 486.281.53 54,22.944,00March-14 500.56,.86 50,A10.385.00April-14 1.868.532.25 620,831.38 183.036.747.9 60.815.090.01

May- 14 482.979A47 4 7, 31lA 6 2.00

Iun- 12 2.3 28998 746,267.73 11l0.619.999,0 2 73. 135.023.99Toa1 5,093,449.t4 4,336,753.42 505,402,067.55 431,963,694.99

U.SS PKR

a) Oeigalneaon1-7-2<013 |M ih) Receipl during FY 2013-14 5.093 -9 505.402,068C) Total (a + b) 0.000.336 544.368.115

d) Expenditure made during 11 2013-2014 ½ ¯ l .

c Closing balance <e - d) l.663,582.56 I 12A0.,720.29I) Balance Hs per hank s[aemen1 1.663.582.56 I 2.01720.29

PROJECT DIRECTOF,salochistal Education Support Projee.

(IDA Credit 4 20 3-PAIO

I

I

Ref: BEF/BESP/F&A/14/ S 6 Dated: _& 9_jL, 2014

ITo,

The Director General Audit,Balochistan, Quetta.

ISubject: BALOCHISTAN EDUCATION SUPPORT PROGRAM

I Management Assertion

In connection with annual audit of Financial Statement for the year ended 3 0V' June2014 of Balochistan Education Support Project funded by IDA and Government ofBalochistan. The under signed made representation that all accounting record andrelated information/ documents have been provided to you and that such informationhave been adequately disclosed in all material aspects in the financial statements forthe year ended 30' June 2014. I understand that the management of BalochistanEducation Support Project is responsible for the preparation of the ProgramFinancial Statement and disclosure of information in the notes to the FinancialStatement.

The undersigned also confirmed that the management of the program is not involvedin any fraudulent practices in managing the affairs of Balochistan Education SupportProject and the project funds have been fully utilized in the most economic andefficient manner for the intended purpose to meet the objectives as outlined in theProject documents.

I

Project DirectorBalochistan Education Support Project (BESP)

PROJECT DIRECT O1Galochistan Education Support Pro)ev

(IDA Credit 4203.PAK)

III


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